Analisis Pengenaan Pajak Final Perusahaan Jasa Konstruksi (Studi Kasus pada Perusahaan Jasa Konstruksi di Bei Periode Tahun 2009-2011)

This research is a case study to analyze the final tax on construction services company listed on the Indonesia Stock Exchange (BEI), are PT. Adhi Karya and PT. Wijaya Karya. The purpose of the study is to determine whether the calculation of corporate income tax liability is in accordance with Government Regulation No. 51 of 2008 jo. Government Regulation No. 40 of 2009 and Act No. 36 of 2008 as well as whether the final taxation of construction company on the Stock Exchange in the tax burden more onerous or otherwise payable outstanding tax burden becomes lighter. Data from this study were obtained from the financial statements and annual reports of construction services company taken from the IDX website. Determination of the sample of this study is fiscal year 2009-2011. The method of analysis used in this research is descriptive quantitative by using different test t-test. The research concludes that the corporate income tax calculations are in accordance with applicable regulations, and the calculation of the final tax burden is higher than the tax burden is not final. It is more burdensome in the income tax liability payable primarily Taxpayers can no longer compensate for the loss the previous year and did not fulfill the principle of fairness in taxation. But the final rates further simplify the calculation and simplify the delivery of income tax

Analisis Penerapan Konservatisme Akuntansi di Indonesia dalam Perspektif Positive Accounting Theory

This study aims to analyze the application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. This study used sample that consist of 136 manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. Samples of this study were selected by purposive random sampling method with certain criteria. The analysis technique used is multiple regression. The result show that the managerial ownership, public ownerships, and capital intensity have no significant effect to accounting conservatism. Leverage has positive effect to acccounting conservatism, while the firm size has negative effect to accounting conservatism. Based on the results concluded that, accounting conservatism is affected by leverage and firm size

Faktor–faktor yang Mempengaruhi Kemauan untuk Membayar Pajak dengan Kesadaran Membayar Pajak sebagai Variabel Intervening (Studi Kasus Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas yang Terdaftar di Kpp Pratama Semarang Tengah Satu)

This research aimed to find factors that affect taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Tengah Satu. As these factors are the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perception of the effectiveness of the tax system. Data was collected by using a random sampling toward 80 respondents from questionnaire distribution. After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness to pay taxes had a significant effect toward willingness to pay taxes

Pengaruh Karakteristik Corporate Governance Terhadap Effective Tax Rate (Studi Empiris Pada Bumn Yang Terdaftar Di Bei 2009-2011)

This study aims to examine the influence of Corporate Governance Characteristics consisting of:Independent Commissioner, Audit Committee and the Institutional Shareholders on the EffectiveTax Rate. This study is an empirical research with the purpose of sampling techniques in datacollection. Secondary data obtained from financial statements that have been privatizedgovernment enterprises and listing on the Stock Exchange during the year 2009 to the year 2011.Multiple regression analysis was conducted using SPSS version 16.00 for windows. The test resultsshowed that of the three hypotheses proposed hypothesis none accepted hypothesis. Hypothesis 1(the proportion of independent commissioners positive effect on effective tax rate), hypothesis 2(the size of the audit committee is a positive influence on effective tax rate) and hypothesis 3(institutional investors a positive effect on effective tax rate)

Branding da cidade como conceito para o desenvolvimento do turismo regional

City Brand is an identity, symbol, logo, or merk of a particular city which has aimed to look for the specialty of certain city. The specialty of city is used as a society product to attract tourists, investors, residents, and talented people. Thus, the objectives of this study is try to determine the positioning and making the city branding in Bangkalan, East Java, Indonesia. The expected target is the improvement of society awareness toward tourism object and the renovation of tourism object in Bangkalan. Furthermore, this study is conducted for 3 years started with the collection of primary data. This primary data will be the material of analysis in the second year. The results of the previous analysis will be the basis for the implementation of the third-year study. In addition, this study is also used survey, field research, interview with some elements of society, investigate the real condition of tourist destination and tourism stakeholders in Bangkalan. Afterwards, the result of this study shows the lack of readiness from the government in mapping the area and the concept of tourism in Bangkalan. Moreover, the society awareness to maintain the security and comfort of tourism place are also an obstacle to create city branding in Bangkalan. But religious tourism can be developed as proper as the jargon of Bangkalan itself.City Brand es una identidad, símbolo, logotipo o imagen de una ciudad en particular cuyo objetivo es buscar la especialidad de cierta ciudad. La especialidad de la ciudad se utiliza como producto de la sociedad para atraer turistas, inversores, residentes y personas con talento. Por lo tanto, los objetivos de este estudio son tratar de determinar el posicionamiento y hacer la marca de la ciudad en Bangkalan, Java Oriental, Indonesia. El objetivo esperado es la mejora de la conciencia de la sociedad hacia el objeto turístico y la renovación del objeto turístico en Bangkalan. Además, este estudio se lleva a cabo durante 3 años comenzando con la recopilación de datos primarios. Estos datos primarios serán el material de análisis en el segundo año. Los resultados del análisis anterior serán la base para la implementación del estudio de tercer año. Además, este estudio también se utiliza encuesta, investigación de campo, entrevista con algunos elementos de la sociedad, investigar la condición real de los destinos turísticos y las partes interesadas del turismo en Bangkalan. Posteriormente, el resultado de este estudio muestra la falta de preparación del gobierno para mapear el área y el concepto de turismo en Bangkalan. Además, la conciencia de la sociedad para mantener la seguridad y la comodidad del lugar turístico también es un obstáculo para crear la marca de la ciudad en Bangkalan. Pero el turismo religioso puede desarrollarse tan propiamente como la jerga de Bangkalan.City Brand é uma identidade, símbolo, logotipo ou merk de uma determinada cidade que tem como objetivo procurar a especialidade de determinada cidade. A especialidade da cidade é usada como um produto da sociedade para atrair turistas, investidores, moradores e pessoas talentosas. Assim, os objetivos deste estudo são tentar determinar o posicionamento e fazer a marca da cidade em Bangkalan, East Java, Indonésia. A meta esperada é a melhoria da conscientização da sociedade em relação ao objeto turístico e a renovação do objeto turístico em Bangkalan. Além disso, este estudo é realizado por 3 anos começou com a coleta de dados primários. Estes dados primários serão o material de análise no segundo ano. Os resultados da análise anterior serão a base para a implementação do estudo do terceiro ano. Além disso, este estudo também é usado pesquisa, pesquisa de campo, entrevista com alguns elementos da sociedade, investigar a condição real do destino turístico e as partes interessadas do turismo em Bangkalan. Posteriormente, o resultado deste estudo mostra a falta de prontidão do governo em mapear a área e o conceito de turismo em Bangkalan. Além disso, a conscientização da sociedade para manter a segurança e o conforto do turismo é também um obstáculo para a criação de marcas urbanas em Bangkalan. Mas o turismo religioso pode ser desenvolvido como o jargão da própria Bangkalan

Ternate-tidore spice islands: a territory branding process

Territory branding strategies have recently been adopted to intensify urban competition for resources, markets, opportunities and attention. This paper examines the new strategy for territory management through branding for a low GDP territory but with remarkable natural resources. Applying the “critical city” approach, analysis through diagnosis will be started by SWOT tools to define vision and mission. Then priority and drivers are formulated to be achieved in the future. Branding, placement and benchmarking are considered as the marketing process which will be followed by strategy implementation in some projects as actions. From the results, the strong territory branding based on its identity can be formulated