ARTIKEL PAJAK INTERNASIONAL

This artikel discuss about Pajak Internasional PRELIMINARY CONCEPTS Complexity of laws and rules that determine the tax for foreign companies and the profits generated abroad is actually derived from some basic concepts. This concept includes instilah tax neutrality and tax equity. Tax neutrality means that no impact (neutral) to the resource allocation decisions. In other Read more

ARTIKEL METODE PENETAPAN HARGA TRANSFER

This artikel discusses Transfer Pricing (Metode Penetapan Harga Transfer)TRANSFER PRICE DETERMINATION METHODOLOGYTransfer pricing can be based on the difference in cost or market price increases. Environmental influences on the transfer price also raises some questions about pricing methodology. The principle of natural or transfer pricing transactions between companies by supposing that happens between the parties Read more

ECONOMIC VALUE ADDED (EVA) |ARTIKEL

This artikel discuss about EVA.Economic Value Added (EVA) is the result of reduction in the total capital cost of operating profit after tax. Own capital cost in the form of cost of debt and the cost of equity. Economic Value Added can be formulated as follows: EVA = NOPAT – (Capital xc) or EVA = Read more

ARTIKEL MERGER PERUSAHAAN

This artikel discuss about Merger Perusahaan.BASIC rationale behind MERGER SynergiesThe main motivation behind most mergers is to increase the value of the combined company. If companies A and B combining to form a C corporation, and if the value exceeds the value of C and A and B, if viewed in isolation, then the synergy Read more

ARTIKEL LAPORAN KEUANGAN SEKTOR PUBLIK

This artikel examine about laporan keuangan sektor publik.Public sector financial statements (Laporan Keuangan Sektor Publik) represent the financial position of the transactions conducted by a public sector entity. General purpose financial reporting is Untk provides information on the financial position, performance and cash flows of an entity that is useful for large user sejmlah (wide Read more