Selasa, 21 Mei 2013

PELANGGARAN ETIKA BISNIS TERHADAP PAJAK

CONTOH KASUS ETIKA BISNIS 4

Dugaan penggelapan pajak

IM3 diduga melakukan penggelapan pajak dengan cara memanipulasi Surat Pemberitahuan Masa Pajak Pertambahan Nilai ( SPT Masa PPN) ke kantor pajak untuk tahun buku Desember ditarik kembali. Karena itu, IM3 melakukan restitusi sebesar Rp 65,7 miliar.
750 penanam modal asing (PMA) terindikasi tidak membayar pajak dengan cara melaporkan rugi selama lima tahun terakhir 2001 dan Desember 2002. Jika pajak masukan lebih besar dari pajak keluaran, dapat direstitusi atau secara berturut-turut. Dalam kasus ini terungkap bahwa pihak manajemen berkonspirasi dengan para pejabat tinggi negara dan otoritas terkait dalam melakukan penipuan akuntansi.
Manajemen juga melakukan konspirasi dengan auditor dari kantor akuntan publik dalam melakukan manipulasi laba yang menguntungkan dirinya dan korporasi, sehingga merugikan banyak pihak dan pemerintah. Kemungkinan telah terjadi mekanisme penyuapan (bribery) dalam kasus tersebut.
Pihak pemerintah dan DPR perlu segera membentuk tim auditor independen yang kompeten dan kredibel untuk melakukan audit investigatif atau audit forensik untuk membedah laporan keuangan dari 750 PMA yang tidak membayar pajak. Korporasi multinasional yang secara sengaja terbukti tidak memenuhi kewajiban ekonomi, hukum, dan sosialnya bisa dicabut izin operasinya dan dilarang beroperasi di negara berkembang

Kamis, 31 Maret 2011

Favorite song

JUST THE WAY YOU ARE Singer : Bruno Mars

Oh her eyes, her eyes
Make the stars look like they're not shining
Her hair, her hair
Falls perfectly without her trying
She's so beautiful
And I tell her every day
Yeah I know, I know
When I compliment her
She wont believe me
And its so, its so
Sad to think she don't see what I see
But every time she asks me do I look okay
I say
When I see your face
There's not a thing that I would change
Cause you're amazing
Just the way you are
And when you smile,
The whole world stops and stares for awhile
Cause girl you're amazing
lyricsalls.blogspot.com
Just the way you are
Her nails, her nails
I could kiss them all day if she'd let me
Her laugh, her laugh
She hates but I think its so sexy
She's so beautiful
And I tell her every day
Oh you know, you know, you know
Id never ask you to change
If perfect is what you're searching for
Then just stay the same
So don't even bother asking
If you look okay
You know I say
When I see your face
There's not a thing that I would change
Cause you're amazing
Just the way you are
And when you smile,
The whole world stops and stares for awhile
Cause girl you're amazing
Just the way you are
The way you are
The way you are
Girl you're amazing
Just the way you are
When I see your face
There's not a thing that I would change
Cause you're amazing
Just the way you are
And when you smile,
The whole world stops and stares for awhile
Cause girl you're amazing
Just the way you are


Inti dari lagu ini :

Tentang kekaguman seorang pria terhadap seorang wanita yang sangat cantik

Pertamina gets tough on subsidized fuel users

Pertamina gets tough on subsidized fuel users
The Jakarta Post, Jakarta | Thu, 03/31/2011 3:17 PM | Business

Drivers of luxury vehicles planning to purchase premium — the subsidized fuel of state oil and gas company PT Pertamina — should prepare to meet less pleasant behavior from staff at filling stations, a Pertamina executive says.
“Are you sure you’re not using the wrong fuel?” would be one of the questions posed in efforts to discourage such drivers from using subsidized fuel, in a new Pertamina campaign set to begin on Friday.
Pertamina marketing and trade director Djaelani Soetomo said receipts for such consumers would not have “Thank you” on them.
“Usually [receipts] have ‘Thank you’ printed on it, but such receipts bills will be left blank. [Perhaps] this way they will begin to realize that what they are using is still subsidized by the state,” Djaelani said Thursday, as quoted by tempointeraktif.com.
Meanwhile, the “Thank you” will continue to be printed in receipts for non-subsidized fuels, while receipts for subsidized fuels will bear the statement “Premium is for those who are financially challenged. Let’s use non-subsidized fuels.”
Stickers and banners to discourage drivers from buying subsidized fuels will also be erected at filling stations.
“We are targeting to have them installed at 50 filling stations across Jakarta,” Dajelani said.

Subsidiezes : Subisidi/ pengurangan harga dengan bantuan dari pemerintah
Marketing : Bagian pemasaran dalam sebuah perusahaan

Kamis, 03 Maret 2011

Question tags

QUESTION TAGS

1. They weren’t at home, were they?
2. You don’t like gardening, do you?
3. Ganis didn’t go to Africa, did she?
4. You won’t leave me, will you?
5. Agnes comes from Italy, doesn’t she?
6. This is your house, isn’t it?
7. Those are your cars, aren’t they?
8. There is a party tonight, isn’t there?
9. Everything is okay, isn’t it?
10. Everyone did homework, didn’t they?

ACTIVE AND PASSIVE ( 10 )

ACTIVE

1 Right now, Sarah is writing the letter.
2 Sam repaired the car.
3 The salesman was helping the customer when the thief came into the store.
4 Many tourists have visited that castle.
5 Recently, John has been doing the work.
6 George had repaired many cars before he received his mechanic's license.
7 Chef Jones had been preparing the restaurant's fantastic dinners for two years before he moved to Paris.
8 Someone will finish the work by 5:00 PM.
9 Sally is going to make a beautiful dinner tonight.
10 At 8:00 PM tonight, John will be washing the dishes.
PASSIVE
1.Right now, the letter is being written by Sarah.
2.The car was repaired by Sam.
3. The customer was being helped by the salesman when the thief came into the store.
4.That castle has been visited by many tourists.
5.Recently, the work has been being done by John.
6. Many cars had been repaired by George before he received his mechanic's license.
7. The restaurant's fantastic dinners had been being prepared by Chef Jones for two years before he moved to Paris.
8.The work will be finished by 5:00 PM.
9.A beautiful dinner is going to be made by Sally tonight.
10.At 8:00 PM tonight, the dishes will be being washed by John.

Exercise simple past tense ( 10 )

Exercise simple past tense

1. She was shy as a child, but now she is very outgoing.
2. He didn't like tomatoes before.
3. Did you play a musical instrument when you were a kid?
4. She worked at the movie theater after school.
5. They never went to school, they always skipped class.
6. Shauna studied Japanese for five years.
7. They sat at the beach all day.
8. They did not stay at the party the entire time.
9. We talked on the phone for thirty minutes.
10.A: How long did you wait for them?
B: We waited for one hour.

exercise present perfect ( 10 )

PRESENT PREFECT

1. A: Has there ever been a war in the United States?
B: Yes, there has been a war in the United States.

2. A: Have you seen that movie many times?
B: Yes, I have seen the movie many times
3. A.Has he spoken?
B.Yes, he has spoken

4. A.Have you ever been to Canada?
B.I have been to Canada twice.

5. A.Have you been to Mexico in the last year?
B. yes, I have been to Mexico in the last year.

6. A. have you had a cold for two weeks?
B. yes, I have had a cold for two weeks

7. A.have you had four quizzes and five tests so far this semester?
B. yes,i have had four quizzes and five tests so far this semester.


8. A.have You grown since the last time?
B. yes,i have grown since the last time.


9 A. have you never been to France?
B. yes, i. have never been to France.

10. A. has she been in England for six months?
B. yes, she has been English for six month.