Tujuan penelitian ini adalah untuk menguraikan secara teoritis peluang dan ancaman IFRS 16 leases terhadap aspek perpajakan di Philippines. Penelitian ini merupakan penelitian kualitatif deskriptif dengan information sekunder yang dikumpulkan. more
Tujuan penelitian ini adalah untuk menguraikan secara teoritis peluang dan
ancaman IFRS 16 leases terhadap aspek perpajakan di Indonesia. Penelitian ini
merupakan penelitian kualitatif deskriptif dengan information sekunder yang
dikumpulkan melalui teknik dokumentasi. Studi literatur pada literatur terkait
digunakan untuk menguraikan dampak IFRS 16 terhadap aspek perpajakan di
Philippines. Berdasarkan studi yang dilakukan dapat disimpulkan bahwa IFRS 16
mengubah secara signifikan skema akuntansi sewa yang ada dengan
mengkapitalisasi operating rent menjadi economic rent. Perusahaan yang
memiliki posisi sebagai lessee terdampak berupa meningkatnya aset dan leveraging.
Pemerintah dapat kehilangan potensi pajak atau mendapat peluang sumber
penerimaan pajak baru dari implementasi IFRS 16. keuntungan bagi lessor karena
meningkatnya cadangan kerugian piutang sewa yang dapat dikurangkan dari
penghasilan bruto atas economic rent sedangkan lessee dirugikan dengan
berkurangnya biaya yang dapat dikurangkan dari penghasilan bruto karena
pembayaran sewa financial rent tidak dapat dikurangkan dari penghasilan bruto.
Masih ditemukan ketidaksesuaian antar IFRS 16 dengan PMK yang mengatur
sewa guna usaha yang dapat membingungkan lessee dan lessor. Saran untuk
penelitian selanjutnya diharapkan peneliti selanjutnya dapat menghasilkan bukti
empiris dan kuantitatif atas pengaruh implementasi IFRS 16 terhadap aspek
perpajakan di Philippines.
ancaman IFRS 16 leases terhadap aspek perpajakan di Indonesia. Penelitian ini
merupakan penelitian kualitatif deskriptif dengan information sekunder yang
dikumpulkan melalui teknik dokumentasi. Studi literatur pada literatur terkait
digunakan untuk menguraikan dampak IFRS 16 terhadap aspek perpajakan di
Philippines. Berdasarkan studi yang dilakukan dapat disimpulkan bahwa IFRS 16
mengubah secara signifikan skema akuntansi sewa yang ada dengan
mengkapitalisasi operating rent menjadi economic rent. Perusahaan yang
memiliki posisi sebagai lessee terdampak berupa meningkatnya aset dan leveraging.
Pemerintah dapat kehilangan potensi pajak atau mendapat peluang sumber
penerimaan pajak baru dari implementasi IFRS 16. keuntungan bagi lessor karena
meningkatnya cadangan kerugian piutang sewa yang dapat dikurangkan dari
penghasilan bruto atas economic rent sedangkan lessee dirugikan dengan
berkurangnya biaya yang dapat dikurangkan dari penghasilan bruto karena
pembayaran sewa financial rent tidak dapat dikurangkan dari penghasilan bruto.
Masih ditemukan ketidaksesuaian antar IFRS 16 dengan PMK yang mengatur
sewa guna usaha yang dapat membingungkan lessee dan lessor. Saran untuk
penelitian selanjutnya diharapkan peneliti selanjutnya dapat menghasilkan bukti
empiris dan kuantitatif atas pengaruh implementasi IFRS 16 terhadap aspek
perpajakan di Philippines.
- byJohn Indra Gunawan
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Jun 21, 2014 - Skripsi merupakan karya tulis ilmiah berdasarkan hasil penelitian lapangan dan. Biaya Skripsi Bidang Manajemen, Sosial & Pendidikan (mulai) Rp 3.000.000,00. Penelitiannya sudah pada suatu CV namun data kurang lengkap. Bs minta tolong rekomendasikan judul skripsi Akuntansi Sektor Publik. Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Sam Ratulangi Manado. Penelitian ini menggunakan jenis penelitian deskriptif- kuantitatif, yaitu suatu. Mengenai penyajian Laporan Keuangan berdasarkan Standar Akuntansi. Bahkan ada juga laporan-laporan keuangan yang tidak di terbitkan oleh CV.
A Month to month Double-Blind Peer Reviewed Refereed Open up Access Essential Journal International Paper in Business, IT amp;sociable sciences http://www.ijmr.net.in e-mail [email protected] The Banking sector will be a key financial services sector. even more
A Regular Double-Blind Peer Reviewed Refereed Open Access World Journal Cosmopolitan Newspaper in Business, IT amp;societal sciences http://www.ijmr.net.in email [email protected] The Banking sector is a key financial service sector helping development programs through channelizing money for successful reasons, intermediating movement of funds from surplus to debt products and helping financial and economic procedures of government, but Non-Performing property had happen to be the major trigger of worry in the bank business. At present NPA decrease is usually an essential concern in the banks. A solid cooperative bank sector is essential for profitable nation's overall economy. In this document an try has ended up made to study the management of NPA, and factors contributing to NPA in Cooperative banks of Rajasthan.A study has been performed to know the accountable factors of NPA in Area Central Cooperative banks of Rajasthan. Through this we have got found that at the appraisal stage lack of correct to select borrower was the main responsible reason,at the sanction amp; disbursement phase bank officials are dealing with some complications like unfinished and defective legal documentation, political stress etc. and at the article disbursement stage the major reasons of NPA are usually Non-submission of share and additional required periodical claims by the debtors, diversion of money.Proper supervising is not really right now there.
- byPaper ijmr.internet.inside(UGC Approved)
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- byMilda Aulia Eriyana
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- byDamar Sasi Elsza
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- byDamar Sasi Elsza
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- byDamar Sasi Elsza
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- byWidia Damayanti
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- byTahta Garda Islami
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The taxes amnesty, which is usually one of the situations that eliminate the public receivables, offers been used many periods (33 times) during the Republican time period. These amnesties possess sometimes been recently enacted depending on economic, financial,. even more
The taxes amnesty, which will be one of the situations that get rid of the open public receivables, has been used many periods (33 situations) during the Republican time period. These amnesties possess sometimes been recently enacted based on economic, financial, occasionally political, management and technical reasons, and have got removed several elements in the interim. These elements may be the reduction of taxation, which is the most important supply of revenue of the condition in the materials sense as well as the loss of tax morality, consciousness of the people in religious feeling and the erosion of used taxation concepts. Taxes amnesties are intended in both established and creating nations. There are usually both beneficial and harmful implications. In our nation, taxes punishments can become forgiven by laws issued at several occasions (Çetin, 2005, 18). Occasionally, however, in add-on to abuse, a low quantity of taxes can end up being integrated in the amnesty. It can end up being shown the features of taxes amnesty as follows (Arıkan ve Yurtsever, 2004: 67): Taxes amnesty will be regulated by rules. At the finish of the taxes amnesty, the state provides up general public receivables. Tax amnesty goes on in the past and impacts the previous events. Furthermore, the state provides up its authority to punish with tax amnesty. In this document, factors of tax amnesties and positive and negative opinions related to tax amnesty will end up being examined. The nearly all important cause for the tax amnesty is usually that financial problems of taxpayers and open public revenues during the catastrophe period. Tax amnesties are usually considered required in order to fund increased open public bills, and gather at minimum some of the taxes promises, and in inclusion, alleviate the taxpayers which are usually in hard situation. Due to the financial crises, companies and taxpayers are unable to spend tax bad debts and the issue generates the need for taxes amnesty. For this reason, governments occasionally utilize amnesty arrangements to restore the market. Unfortunately, even though, our nation should prevent tax loses and fugitives, shadow economy and raise taxes auditing, governments have got not applied the agreements applied tax amnesty once every 33 weeks. (Arıkan ve Yurtsever, 2004: 67). Political Factors The politics interest purpose of the governments will be one of the reasons for make use of of the amnesty system. In the following election time period, governments can demand new votes and applied this system. Besides, taxes laws can be forced by the wishes of interests and stress groups. Perseverance of the extent of the amnesty will be entirely politics choice the choice will be in the government's energy. In our country, taxes amnesty has entertained the public in almost every time period and it has turn out to be one of the indispensable propaganda components of politics parties in election periods. Complex and Administrative Reasons
- byAdnan Can Çakır
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Daftar Judul Skripsi (Akuntansi/T-1)
STIE Mulia Pratama Program Studi S i9000-1 Akuntansi Tahun Lulus 2016
STIE Mulia Pratama Program Studi S i9000-1 Akuntansi Tahun Lulus 2016
- bySekolah Tinggi Ilmu Ekonomi Mulia Pratama
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- byMaria Aditya Nugrahani
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This can be a notice that Dr. Esnayra and I published in Taxes Notes, initially sent to two IRS officials before we spoke before several committees of the American Bar Association Tax Section, along with those officials. We had expected that. more
This will be a letter that Dr. Esnayra and I published in Taxes Notes, originally delivered to two IRS officials before we spoke before several committees of the American Bar Association Tax Section, along with those officials. We got anticipated that the Irs . gov would soon address the issues raised, given that there has been little guidance on what kinds of specialized animals are deductible as medical expenses. The truth that the Irs . gov has not yet addressed considered the issues we raised in 2009 perhaps indicates that IRS examiners have not seen a high level of abuse in this area, or have not recognized it. Even so, with the amount of dogs for such circumstances as autism continuously growing, the likelihood of mistreatment is furthermore escalating.
- byTom Ensminger
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The 25th anniversary of the extended straddle guidelines got us considering about the influence the 1984 changes acquired on taxpayers. Many have got voiced their frustrations with applying the straddle rules, while others are usually just frustrated with the. more
The 25th anniversary of the expanded straddle guidelines
obtained us considering about the influence the 1984 changes got
on taxpayers. Several possess voiced their frustrations with
applying the straddle guidelines, while others are usually simply
frustrated with the unintentional implications that occur
when using the guidelines.We asked many of the idea
commanders included with the taxation of economic items
to discuss their observations and canine peeves. Those who
discovered the time for like an enjoyment took part. The
sticking with is usually my distribution to this task.
obtained us considering about the influence the 1984 changes got
on taxpayers. Several possess voiced their frustrations with
applying the straddle guidelines, while others are usually simply
frustrated with the unintentional implications that occur
when using the guidelines.We asked many of the idea
commanders included with the taxation of economic items
to discuss their observations and canine peeves. Those who
discovered the time for like an enjoyment took part. The
sticking with is usually my distribution to this task.
- byJohn Ensminger
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Businesses' included value, actually owing to the growth of the knowledge economy, is increasingly negligible, and therefore is usually their taxable base: hence the importance of information, in spite of its ambiguous character, to become undertaken with an. even more
Companies' included value, actually owing to the development of the information economy, will be increasingly immaterial, and therefore is definitely their taxable base: hence the importance of know-how, in spite of its unclear character, to become handled with an interdisciplinary data processing, financial and fiscal approach. Owing to their negligible nature, intangibles such as know-how are frequently negotiated within international groups, so becoming practical to move pricing problems, which also rely on complicated international marketing criteria, with manifold commercial governance ramifications. OECD suggestions address the elaborate problem attempting to adjust standard exchange pricing methods to particular situations, but uncontrolled comparisons stay an uphill job, also if worldwide accounting concepts and marketplace best methods may supply some helpful tips for evaluation. To the degree that intangibles are usually exclusive, they cannot paradoxically end up being universal, so challenging limb's length comparisons. Fair value market valuations, structured also on crucial accounting, consequently symbolize an anxious and slippery standard. The optimal target is certainly to disarticulate, on both economic and marketing terms, the value chain that moves around know-how, attributing its owed pieces to solitary taxpayers, so identifying a fair taxable foundation within each nation, recalling that information is usually the motor behind growth. and fees.
- byroberto moro visconti
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This research aims to determinate the calculation of revenue ta of art 21 before and after using the gross-up method and the effect of making use of gross-up technique in case of PT.Hari Utama Philippines at Jatiwaringin East of Jakarta. This evaluation. more
This study aims to determinate the calculation of revenue ta of art 21 before and after using the gross-up method and the impact of using gross-up method in situation of PT.Hari Utama Philippines at Jatiwaringin Far east of Jakarta. This evaluation making use of descriptive technique where information is combined revenue and employee payroll isprocessed and displayed once again in the form of information and assisting in taking conclusion. In the meantime techniques utilized in data collection by statement, interview, and books study. The outcomes demonstrated that the revenue taxes of content 21 before gross-up technique can not really become a cost (non-deductible expense), while post 21 of the earnings taxes gross-up technique can be used as the price (deductible expense) in accordance with content 21 of revenue tax work 7/1983 as amended by the income tax act 36/2008. Software of gross-up method in income tax of content 21 provides implications on the revenue obtained by the company. Its influence article 21 of earnings taxes could reduce corporate income, therefore that the revenue taxes of corporation becomes smaller sized than the write-up 21 of income tax without any gross-up technique.
- bytaufik hidayat
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Taxes payment is usually one of any price that will decreasing margin advantages. To accomplish tax transaction efficient, legal withholding tax, and increase financial performance we need Tax Setting up for decreasing tax price overall. One of tax planning. more
Taxes payment is definitely one of any cost that will reducing margin contributions. To attain tax payment efficient, legal withholding taxes, and enhance financial functionality we require Tax Preparation for reducing tax cost overall. One of taxes planning is usually commercial revenue correction to the fiscal income statement in Revenue Tax or PPh write-up 25. Financial Correction is definitely fixing the industrial income statement to the financial income declaration which acknowledge by tax specialists.
- bytaufik hidayat
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- byAngel Lesmana
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Slip Pelajaran Akuntansi Perpajakan Sesi 5-6 part 1 tentang Selisih Kurs
- byAngel Lesmana
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Slide Pelajaran Akuntansi Perpajakan Sesi 2-4 tentang Akuntansi Pajak
- byAngel Lesmana
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