Analisis implementasi biaya tenaga kerja pada perkebunan kelapa sawit: studi pada PT. X = Labor cost implementation analysis on Palm plantations: case study on PT. X / Natalia Diana Candra Dewi
| Main Author: | Natalia Diana Candra Dewi, author |
|---|---|
| Format: | Bachelors |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/20320049-S-Natalia Diana Candra Dewi.pdf |
Daftar Isi:
- [<b>ABSTRAK</b><br> Skripsi ini membahas perbedaan perlakuan atas biaya tenaga kerja di perkebunan kelapa sawit antara pajak (Kebijakan Menteri Keuangan Republik Indonesia Nomor 249/PMK.03/2008) dengan akuntasi (Standar Akuntansi Keuangan Nomor 16), dampak implementasi dan solusi alternatif. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian eksplanatif. Hasil penelitian ini menyimpulkan bahwa berdasarkan konsep aset yang dibangun sendiri, biaya dan penghasilan, implementasi biaya tenaga kerja berdasarkan Kebijakan Menteri Keuangan Republik Indonesia Nomor 249/PMK.03/2008 tidak sesuai diterapkan di industri perkebunan kelapa sawit.; <hr> <b>ABSTRACT</b><br> The focus in this research is about the difference treatment of labor cost in palm plantations between tax regulation ( Republic of Indonesia finance ministerial policy number 249/PMK.03/2008) and accounting ( Financial Accounting Standart number 16), implementation impact and alternative solution in PT X. This research using explanative research for qualitative approach. This research result conclude by the concept of asset self-construction, cost and income, labor cost implementation base on Republic of Indonesia Finance Ministerial Policy number 249/PMK.03/2008 is not appropriate on palm plantations industry implementation., The focus in this research is about the difference treatment of labor cost in palm plantations between tax regulation ( Republic of Indonesia finance ministerial policy number 249/PMK.03/2008) and accounting ( Financial Accounting Standart number 16), implementation impact and alternative solution in PT X. This research using explanative research for qualitative approach. This research result conclude by the concept of asset self-construction, cost and income, labor cost implementation base on Republic of Indonesia Finance Ministerial Policy number 249/PMK.03/2008 is not appropriate on palm plantations industry implementation.]