ASPEK PERPAJAKAN ATAS PENGENDALIAN BIAYA OPERASIONAL TERHADAP EFISIENSI PENGELUARAN KAS
DOI:
https://doi.org/10.30640/akuntansi45.v3i2.584Keywords:
Operational cost.Abstract
Each unit of business activity certainly has the desire to continue to grow. Therefore efforts to increase sales as a step to achieve revenue targets must be planned properly, as well as optimal control of costs incurred for business operations, so that cash assets used to pay operational costs must be controlled.One of the efforts to control operational costs is by paying attention to the taxation aspects related to operational expenses which cannot be charged as a deduction from business income. So it can be concluded that it becomes a consideration for companies to pay attention to the taxation aspect of controlling operational costs in order to achieve the efficiency of company cash disbursements.
References
Carter WK.dan MF Usry. 2004. Akuntansi. Edisi Ketigabelas. Jakarta : Salemba Empat.
Daengs, G. S. A., Istanti, E., Negoro, R. M. B. K., & Sanusi, R. (2020). The Aftermath
of Management Action on Competitive Advantage Through Proccess Attributes at Food and Beverage Industries Export Import in Perak Harbor of Surabaya. International Journal Of Criminology and Sociologi, 9, 1418–1425.
Enny Istanti1), Bramastyo Kusumo2), I. N. (2020). IMPLEMENTASI HARGA,
KUALITAS PELAYANAN DAN PEMBELIAN BERULANG PADA PENJUALAN PRODUK GAMIS AFIFATHIN. Ekonomika 45, 8(1), 1–10.
Iwa Soemantri, Asep et al. 2020. Entrepreneurship Orientation Strategy, Market Orientation And Its Effect On Business Performance In MSMEs. Jurnal EKSPEKTRA Unitomo Vol. IV No. 1, Hal. 1-10.
Kumala Dewi, Indri et al, 2022 Peningkatan Kinerja UMKM Melalui pengelolaan
Keuangan,Jurnal Ekonomi Akuntansi , UNTAG Surabaya, Hal ; 23- 36
Lumbantoruan, Sophar. 2005. Akuntansi Pajak. Jakarta : PT Gramedia Widiasarana Indonesia
Mardiasmo. 2006. Perpajakan. Edisi Revisi. Yogyakarta : Andi Yogyakarta
Muhammad Y. 2011. “Koreksi Fiskal Untuk Pelaporan Pajak”. Malang
Mulyadi. 2010. Pemeriksaan Akuntansi. Edisi Keenambelas. Yogyakarta : STIE YKPN.
Prihantoro, Kasih, Pramono, Budi et all. 2021. Tourism Village Goverment Program,
Caractized By State Defence As The Economic Foundation Of National Defence, International Journal of Research and Innovation in Social Science (IJRISS), Vol. V, Issue V, Page 197-2001.
Rina Dewi, et al. 2020. Internal Factor Effects In Forming The Success Of Small
Businesses. Jurnal SINERGI UNITOMO, Vol. 10 No. 1, Hal. 13-21.
Suandy, Erly. 2013. Perencanaan Pajak. Jakarta : Salemba Empat.
Sugiyono. 2011.”Metode Penelitian Kuantitatif, Kualitatif dan R&B”. Bandung : Alfabeta.
Undang-undang Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang- Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan.