D-3 Akuntansi

Permanent URI for this collectionhttps://repository.polibatam.ac.id/handle/123456789/78

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Has files: YesSubject: search.filters.subject.Exchange Rate

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  • Repository Politeknik Negeri Batam
    Item
    Perlakuan Akuntansi Selisih Kurs Terhadap Laba Rugi Pada Pt Cladtek Bi Metal Manufacturing
    (Politeknik Negeri Batam, 2015-07-09) Sumanti, Siti Dwi; Septiari, Dovi
    In the world of international trade , foreign currency transactions have been very fair conducted by local and foreign companies . Rise and fall of the exchange rate impact is very significant for the company's earnings conducting transactions with foreign currencies . PT Cladtek Bi Metal Manufacturing is a company that is largely operational activities using foreign currencies ., The exchange rate should be kept by PT Cladtek Bi Metal Manufacturing . This study aims to determine the accounting treatment of foreign exchange when the company suffered a loss as a result of raising exchange rates in 2013. Additionally, it can determine the cause of the loss of the company . Broadly speaking , PT Cladtek Bi Metal Manfacturing 've done the appropriate accounting treatment to recognize the exchange rate difference.
  • Repository Politeknik Negeri Batam
    Item
    Perhitungan Pajak Penghasilan Terhadap Fluktuasi Kurs Mata Uang Asing Pada Pt. Vetco Gray Indonesia Tahun 2015
    (Politeknik Negeri Batam, 2015-07-10) Lubis, Anita Rahayu; Septiari, Dovi
    Vetco Gray Indonesia, PT has fix on the books and records in USD Currency. The company as a tax collector will convert foreign currency transactions into USD and then reconvert into Rupiah for reporting and tax payment. This conversion will affect the amount of tax liability to be paid. The Minister of Finance has fix on the value of the foreign exchange rate during a week. When payment of corporate taxes will record the value of the exchange rate in the functional currency is USD. This research aims to determine the calculation, payment and recording of income tax article 23 for transaction using foreign currency. Calculation of income tax article 23 in Vetco Gray Indonesia, PT used the internal rate and reconvert in accordance with the exchange Minister of Finance, while according to the tax regulations using the exchange rate determined by Minister of Finance. The difference of the exchange according Minister of Finance at the exchange rates established by the company, then the cause to be overpayment of tax article 23 on currencies SGD and under payment in EURO currency. The result of the over and under payment in January amounted to Rp 9,499,213 and Rp 4,902,574 in February. The existence of significant overpayment, the company should do the reporting for overpayment in accordance with procedures established by the Directorate General of Taxation, and perform withholding calculations in accordance with article 23 of law taxation.