Good receivable control system will affect the company’s success in carrying out the sale on credit policy. The credit sales are uncollectible risk of some or all credit extended to the debtor. As a result of theseuncollectible accounts receivable losses will cause the load, the company must determine the method that will be used to calculate the amount of the loss of this receivable. The study aims to analyze the control of bad debets based on receivable age on the performance of financial statements of PT. Louisz International and know the treatment of losses on bad debts of the company. The method used is descriptive method.The results showed that the internal control system of receivable at company has been effective, it can be seen from the implementation of elements of internal control of receivable eligible and supported by adequqte policies and procedures for theprovision of good credit. The company uses direct write off method in determining the bad debt. Direc write off method notes receivable really uncollectible receivables as bad debt. The companies manajemen should be used the aging schedule of allowance method to be more effective in determining damages for doubtful accounts. Keywors : Receivable, Internal Control System and Allowance Method
Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di Kota Batam tahun 2012-2014. (2) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di wilayah kota Batam tahun 2012-2014. (3) Untuk mengetahui pengaruh kontribusi penerimaan perpajakan pajak hotel dan restoran secara bersama terhadap pendapatan di Kota Batam pada tahun 2012-2014. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah laporan realisasi pajak hotel dan pajak restoran tahun 2012-2014. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) pajak hotel variabel parsial namun tidak berpengaruh signifikan terhadap pendapatan. (2) pajak restoran sebagian berpengaruh signifikan terhadap pendapatan dan (3) pajak atas pajak hotel dan restoran berpengaruh secara signifikan terhadap pendapatan,Kata kunci: kontribusi pajak hotel, kontribusi pajak restoran, pendapatan daerah.The purpose of this research is (1) To know the effect of the contribution of tax revenue to local revenues hotel in the city of Batam years 2012-2014. (2) To determine the influence of the contribution of tax revenue to local revenue restaurants in the city area of Batam years 2012-2014. (3) To determine the influence of the contribution of tax revenue the hotel and restaurant taxes jointly on revenue in the city of Batam in 2012-2014.This type of research used in this research is quantitative research. The population of this study is the report on the realization of hotel tax and restaurant tax years 2012-2014. Data collection techniques used is a library research and field research. The analysis technique used is multiple regression analysis. The results showed that (1) partial variable hotel tax but not significant effect on revenue. (2) partially restaurant tax significant impact on revenue and (3) the tax on hotel and restaurant taxes jointly significant impact on revenue, Keywords: hotel tax contribution, restaurant tax contribution, local revenue
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