Teologi Toleransi menurut Hans Kung dan Abdurrahman Wahid

The problem of intolerance in Indonesia is increasing as evidenced by the results of the SETARA Institute survey, which has increased to 8% in 2020. This is due to the distant understanding of religion which is then wrapped up by the politicization of religion. To answer this problem, a deeper understanding of theology is needed. Therefore, the researcher conducted research with a qualitative descriptive approach through a comparative study to describe these thoughts. After conducting research, it was found that the theological thoughts of Hans Kung and Abdurrahman Wahid both emphasized the importance of dialogue as a basis for mutual understanding, both the teachings of one's own religion and the religions and beliefs of others. The theory used is the theory of Ecumenical Theology (the important thing is the understanding of a religion that cannot be understood only by adherents of that religion but also by people outside the religion) and also Pluralism (the attitude of religious beliefs is the most correct but does not then blame religion or other beliefs)

Matching Cost Against Revenue at Royalty Expenses

The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP)

Islamic Bank Financial Performance Analysis: Influence and Causes

Analysis of the financial performance of Islamic banks is mostly done by experts. This analysis uses many models, such as liquidity. In addition to assessing the financial performance of the Islamic bank itself, this financial performance analysis also refers to its influence on other factors such as economic growth. By using a literature study, this article analysis what influences and is influenced by the financial performance of Islamic banks. This article finds that the financial performance of Islamic banks influences external factors such as economic growth and internal factors such as credit risk. This financial performance is also influenced by external factors, such as economic growth, and internal ones, such as CSR disclosure. The financial performance of Islamic banks is also used to compare it with the performance of conventional banks and fellow Islamic banks in different countries. Each researcher in the sampled article uses a different analytical method according to his research objectives. Islamic banks have a unique performance analysis method that does not exist in conventional banks, namely financing measurement using non-profit loss-sharing and profit loss-sharing scheme

Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia

The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation

PENENTUAN PEMBUKAAN CABANG TOKO BUKU BARU MENGGUNAKAN FUZZY-GIS

Increasing proliferation of new bookstore in Surabaya, modern or traditional bookstrore owner fell forced to have much competition, intense competition is making some traditional bookstores dare take the road by opening a new bookstore branch in place a strategic place. And ready to compete with the store - a lot of modern bookstores in major cities such as Surabaya, eating but there is also a bookstore that does not dare to take that path for fear of loss and a relatively large cost. Geographic information system is an information system that is able to visualize the pattern of the spread of consumers to be in the know in the analysis, while Fuzzy is a method that can be used to assist decision making with multiple criteria and multiple alternatives. Criteria that can be used among others the distance is the distance between the school, the distance to the nearest university and rare book store with branches spread baru.dengan use visualization a new bookstore can determine recommendations manggunakan Fuzzy branch locations will be opened next. Criteria and conditions in the given criteria can affect the results of the recommendations new bookstore branch locations. Keyword: Geographic information systems, Fuzzy Logic, an alternative branch location

Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced

Penerapan V-Model dalam Perancangan Sistem Penjualan Berbasis Web Di CV Yankstore Screen Printing

Perkembangan dunia internet saat ini sangat diharapkan karena meningkatnya jumlah pertumbuhan perusahaan dan instansi yang berdampak terhadap kebutuhan layanan informasi. E-Commerce merupakan salah satu hasil dari layanan internet yang perkembangannya saat ini sangat jelas dan begitu cepat. Penelitian ini mencoba untuk membuat E-Commerce dengan objek penelitian pada CV Yankstore Screen Printing yang basis penjualan berupa pakaian dan sablon khusus baju yaitu dengan desain yang kekinian. CV Yankstore Screen Printing  melakukan penjualan dan pemasaran secara  manual, seperti pencatatan jumlah barang, transaksi jual beli, riwayat pemesanan dan pemasaran. Dari sistem manual tersebut bisnis akan mengalami berbagai kesulitan terutama untuk mendapat informasi dari masalah˗masalah yang terjadi, sehingga akan mempengaruhi kinerja dan apabila terjadi kesalahan pada pencatatan stok barang, pemesanan barang serta transaksi maka hal ini akan mengalami kebangkrutan. Tujuan dari penelitian ini adalah menghasilkan suatu sistem E-commerce yang dapat mempermudah customer dalam mendapatkan informasi tentang berbagai produk yang ada pada CV Yankstore Screen Printing dan meningkatkan efesiensi biaya dan efektivitas waktu karena dapat menghasilkan informasi yang tepat, cepat dan akurat. Hasil penelitian menunjukkan bahwa perancangan sistem informasi penjualan berbasis online dapat membantu konsumen dalam mengakses informasi mengenai produk yang dijual serta memperluas pemasaran sehingga dapat menekan atau mengurangi biaya operasional pemasaran pada CV Yankstore Screen Printing

Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy

Indonesia’s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing tax amnesty policies for tax avoidance. By comparing the ratio of tax payment revenue (TPR) in manufacturing companies listed on IDX, this study finds that most of the samples are indicated to have a high risk of tax avoidance, since the value of TPR is significantly lower when the tax amnesty is enacted, compared to that prior to the enactment. To determine which taxpayers are doing illegal tax avoidance and need to be audited, further analysis is necessary for those with significant TPR reduction, one of which is by analyzing the financial ratios. This method is possibly used for each industry due to its different characteristics. It facilitates both the tax authority to increase taxpayer compliance and the taxpayer to make tax planning

APLIKASI PERMINTAAN DANA PROYEK BERBASIS WEBSITE PADA PT. PROPERTREE INVESTA CENDEKIA

       Fund Requisition dan Expenditure berperan penting dalam kelangsungan sebuah instansi khususnya di Propertree yang bergerak di proyek pembangungan gedung, ruko, perumahan dan masih banyak lainnya. Banyaknya form yang masih menggunakan kertas memiliki banyak kekurangan, yaitu form mudah hilang, robek dan rusak. Selain itu, pencarian data membutuhkan waktu yang lama. Penelitian ini bertujuan untuk membuat Aplikasi Permintaan Dana Proyek PT. PROPERTREE INVESTA CENDEKIA berbasis website. Metode yang digunakan adalah metode Waterfall. Pada Metode ini tahapan yang diadopsi diantaranya analisis, perancangan, implementasi, pengujian. Penelitian ini telah menghasilkan aplikasi yang memiliki fitur login, menu Fund Requisition, Menu Fund expenditure barang, Menu Persetujuan CEO , Direktur Keuangan, fungsi cetak form dan menu pengelolaan data