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 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

PAPER AUDIT OPERASIONAL (OPERATIONAL AUDIT)

This Paper discuss about operational audit (audit operasional). Audit performance audit covering economy, efficiency and effectiveness is essentially an extension of the conventional audit (conventional audit) which includes compliance auditing and financial auditing. One of the things that distinguishes the performance audit and audit is in the conventional audit reports. In a conventional audit, the Read more

ARTIKEL TENTANG PAILIT (BANKRUPTCY)

This artikel examine about Bankruptcy (Pailit)Since the monetary crisis hit Indonesia, which is about the year 1997 many large companies experiencing financial difficulties. This resulted in a lot of these companies went bankrupt and was forced out of business. This situation actually is an undesirable situation by all parties, but because of the economic crisis Read more