Kewajiban pembukuan diatur dalam Pasal 28 UU No. 18 Tahun 2000. Semua wajib pajak badan dan orang pribadi yang melakukan usaha wajib menyelenggarakan pembukuan kecuali yang menggunakan norma penghitungan penghasilan neto atau tidak melakukan usaha. Pembukuan harus mencerminkan keadaan usaha yang sebenarnya dan disimpan selama 10 tahun.
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Ini adalah sebuah resume dari buku International Tax Policy And Double Tax Treaties oleh Kevin Holmes. I do not own the copyrights, it's only for educational purposes.
Dokumen tersebut membahas tentang jurnal, posting, neraca saldo, dan jurnal koreksi dalam akuntansi. Jurnal adalah catatan transaksi perusahaan secara kronologis untuk kemudian diposting ke buku besar. Neraca saldo adalah daftar saldo rekening untuk menguji keseimbangan buku besar. Jurnal koreksi digunakan untuk memperbaiki kesalahan pencatatan dengan menetralkan efeknya.
Rancangan Sistem Informasi Penjualan Tunai pada Metedologi Berorientasi obyek...Jacob Dwi Cristian Umboh
1. Counter ADA CELL menjual berbagai merek HP, aksesoris, dan jasa servis HP secara grosir dan eceran.
2. Proses penjualan dan pencatatan masih dilakukan secara manual, sehingga sering terjadi kesalahan.
3. Laporan penjualan sulit dibuat dengan baik karena data yang berantakan.
Skema penghitungan pph pasal 21 based per 31 jo per-57 2009An Lee Ang 洪安力
Dokumen tersebut membahas skema dasar pengenaan Pajak Penghasilan Pasal 21 untuk beberapa kategori pekerjaan seperti pegawai tetap, tidak tetap, komisaris, mantan pegawai, tenaga ahli, dan peserta kegiatan. Skemanya meliputi penghitungan pajak untuk upah harian, mingguan, bulanan, dan tahunan dengan memperhatikan batasan penghasilan kena pajak dan pemotongan pajak berdasarkan tarif.
Kewajiban pembukuan diatur dalam Pasal 28 UU No. 18 Tahun 2000. Semua wajib pajak badan dan orang pribadi yang melakukan usaha wajib menyelenggarakan pembukuan kecuali yang menggunakan norma penghitungan penghasilan neto atau tidak melakukan usaha. Pembukuan harus mencerminkan keadaan usaha yang sebenarnya dan disimpan selama 10 tahun.
Hubungan Istimewa (associated enterprises) dalam Pajak InternasionalIlham Sousuke
Ini adalah sebuah resume dari buku International Tax Policy And Double Tax Treaties oleh Kevin Holmes. I do not own the copyrights, it's only for educational purposes.
Dokumen tersebut membahas tentang jurnal, posting, neraca saldo, dan jurnal koreksi dalam akuntansi. Jurnal adalah catatan transaksi perusahaan secara kronologis untuk kemudian diposting ke buku besar. Neraca saldo adalah daftar saldo rekening untuk menguji keseimbangan buku besar. Jurnal koreksi digunakan untuk memperbaiki kesalahan pencatatan dengan menetralkan efeknya.
Rancangan Sistem Informasi Penjualan Tunai pada Metedologi Berorientasi obyek...Jacob Dwi Cristian Umboh
1. Counter ADA CELL menjual berbagai merek HP, aksesoris, dan jasa servis HP secara grosir dan eceran.
2. Proses penjualan dan pencatatan masih dilakukan secara manual, sehingga sering terjadi kesalahan.
3. Laporan penjualan sulit dibuat dengan baik karena data yang berantakan.
Skema penghitungan pph pasal 21 based per 31 jo per-57 2009An Lee Ang 洪安力
Dokumen tersebut membahas skema dasar pengenaan Pajak Penghasilan Pasal 21 untuk beberapa kategori pekerjaan seperti pegawai tetap, tidak tetap, komisaris, mantan pegawai, tenaga ahli, dan peserta kegiatan. Skemanya meliputi penghitungan pajak untuk upah harian, mingguan, bulanan, dan tahunan dengan memperhatikan batasan penghasilan kena pajak dan pemotongan pajak berdasarkan tarif.
MEBUAT KARTU PERSEDIAAN , KARTU UTANG, DAN MEMASUKKAN SALDO UTANG DALAM MYOB ...SMKN 17 Jakarta
Dokumen tersebut membahas langkah-langkah membuat kartu persediaan barang dagang dan utang dagang di Myob, termasuk memasukkan data supplier, saldo awal persediaan dan utang, serta perbedaan antara perusahaan dagang dan manufaktur.
L E I Nº Lei da-autarquia-hol_6.826, DE 1º DE FEVEREIRO DE 2006Antonio Carmona
Esta lei cria o Hospital Ophir Loyola como autarquia vinculada à Secretaria Especial de Estado de Proteção Social, definindo sua natureza jurídica, finalidades e estrutura organizacional. O hospital terá gestão compartilhada com a Universidade do Estado do Pará e poderá firmar contratos de gestão para ampliar sua autonomia, desde que cumpra metas previamente acordadas.
The document describes how to create a general ledger posting document in SAP. Key steps include selecting transaction code F-02 in SAP GUI, entering the document date, type, company code, and posting date on the header screen. Additional optional fields can be populated as well. Line items are then added that specify the account, amount, and other details. The system will update the specified accounts and assign a document number upon posting.
SAP ISU : Installation Groups - Billing Sequence ControlRakesh Dasgupta
The document discusses installation groups, which allow utility installations to be grouped together. A primary installation transfers billing data like consumption to secondary installations. Billing sequence control defines the order bills are generated for installations in a group. For distribution-relevant groups, the secondary installation's bill cannot be generated until the primary is billed first. The billing sequence setting ensures this order is followed properly during billing runs.
Neraca lajur adalah alat untuk mencatat seluruh aset, utang, dan ekuitas perusahaan. Ia digunakan untuk menyusun laporan keuangan dengan menghitung nilai sebenarnya dari setiap akun berdasarkan neraca saldo dan penyesuaian. Contoh neraca lajur diberikan untuk memudahkan pemahaman cara pengisian dan penghitungan setiap kolom.
Dokumen ini membahas tentang bahasa SQL yang terdiri dari 4 bagian yaitu DDL untuk mendefinisikan objek database, DML untuk manipulasi data, DCL untuk kontrol akses, dan TSL untuk transaksi. Secara rinci dijelaskan perintah-perintah DDL seperti CREATE, DROP, ALTER untuk membuat, menghapus, dan mengubah objek database, serta perintah-perintah DML seperti INSERT, UPDATE, DELETE, SELECT untuk menambahkan, merubah,
Meter Reading Upload Interval :Used for uploading readings through IDocsRakesh Dasgupta
The document discusses an 'Upload Interval' field in SAP Utilities that controls the date range used to validate meter reading upload dates against schedule meter reading dates when using IDocs. Maintaining a proper value for the Upload Interval depends on business requirements for billing period duration. The schedule meter reading date must fall within the date range calculated by subtracting and adding the Upload Interval value to the upload date.
Dokumen tersebut membahas tentang pemeriksaan dan penyidikan pajak. Pemeriksaan pajak bertujuan untuk menguji kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan untuk melaksanakan ketentuan peraturan perpajakan. Prosedur pemeriksaan mencakup memeriksa buku dan dokumen, meminta keterangan, serta memasuki tempat yang relevan. Pemeriksa berwenang melakukan berbagai tind
The Blue Umbrella by Ruskin Bond ( PDFDrive ).pdfanshul332820
The document is an excerpt from the story "The Blue Umbrella" by Ruskin Bond. It introduces the main character Binya, a young girl from a village in the Himalayas. While searching for her family's cows, Binya comes upon a group of picnicers and becomes enamored with a bright blue umbrella. She trades her lucky necklace charm for the umbrella, despite being warned it has no practical purpose, and refuses to sell it when offered money by the local shopkeeper.
This document discusses installation groups in SAP Utilities, which allow for data exchange between primary and secondary utility installations. It describes the customizing required to define installation group types, roles, and data exchange. An example billing scheme is provided where consumption from a secondary installation is transferred to the primary installation on billing. Various reports are also described to view installation group master data and billing documents.
This document provides instructions for installing Control-M for PeopleSoft on Control-M/Agent for both UNIX and Windows platforms. It describes setting environment variables in UNIX, installing interactively or automatically on UNIX, and installing on Windows. It also covers installing the Control-M for PeopleSoft client plug-in on Control-M/EM and testing the installation.
Exporters can make exports without paying IGST by filing either a bond or letter of undertaking (LUT), depending on their status. Status holders like those recognized in foreign trade policy or those receiving over 10% of exports in foreign currency over 1 Crore rupees can file an LUT. Other registered exporters must file a bond using form GST RFD-11 to avoid blocking working capital. The government clarified the process to allow exporters to continue exporting without tax payment or capital blockage.
as per my experinece i have prepared this docuemnt for future referenec and also this document will help to leart GST impact in SAP SD and S4 HANA
Kindly comment your feedback and suggistions
MEBUAT KARTU PERSEDIAAN , KARTU UTANG, DAN MEMASUKKAN SALDO UTANG DALAM MYOB ...SMKN 17 Jakarta
Dokumen tersebut membahas langkah-langkah membuat kartu persediaan barang dagang dan utang dagang di Myob, termasuk memasukkan data supplier, saldo awal persediaan dan utang, serta perbedaan antara perusahaan dagang dan manufaktur.
L E I Nº Lei da-autarquia-hol_6.826, DE 1º DE FEVEREIRO DE 2006Antonio Carmona
Esta lei cria o Hospital Ophir Loyola como autarquia vinculada à Secretaria Especial de Estado de Proteção Social, definindo sua natureza jurídica, finalidades e estrutura organizacional. O hospital terá gestão compartilhada com a Universidade do Estado do Pará e poderá firmar contratos de gestão para ampliar sua autonomia, desde que cumpra metas previamente acordadas.
The document describes how to create a general ledger posting document in SAP. Key steps include selecting transaction code F-02 in SAP GUI, entering the document date, type, company code, and posting date on the header screen. Additional optional fields can be populated as well. Line items are then added that specify the account, amount, and other details. The system will update the specified accounts and assign a document number upon posting.
SAP ISU : Installation Groups - Billing Sequence ControlRakesh Dasgupta
The document discusses installation groups, which allow utility installations to be grouped together. A primary installation transfers billing data like consumption to secondary installations. Billing sequence control defines the order bills are generated for installations in a group. For distribution-relevant groups, the secondary installation's bill cannot be generated until the primary is billed first. The billing sequence setting ensures this order is followed properly during billing runs.
Neraca lajur adalah alat untuk mencatat seluruh aset, utang, dan ekuitas perusahaan. Ia digunakan untuk menyusun laporan keuangan dengan menghitung nilai sebenarnya dari setiap akun berdasarkan neraca saldo dan penyesuaian. Contoh neraca lajur diberikan untuk memudahkan pemahaman cara pengisian dan penghitungan setiap kolom.
Dokumen ini membahas tentang bahasa SQL yang terdiri dari 4 bagian yaitu DDL untuk mendefinisikan objek database, DML untuk manipulasi data, DCL untuk kontrol akses, dan TSL untuk transaksi. Secara rinci dijelaskan perintah-perintah DDL seperti CREATE, DROP, ALTER untuk membuat, menghapus, dan mengubah objek database, serta perintah-perintah DML seperti INSERT, UPDATE, DELETE, SELECT untuk menambahkan, merubah,
Meter Reading Upload Interval :Used for uploading readings through IDocsRakesh Dasgupta
The document discusses an 'Upload Interval' field in SAP Utilities that controls the date range used to validate meter reading upload dates against schedule meter reading dates when using IDocs. Maintaining a proper value for the Upload Interval depends on business requirements for billing period duration. The schedule meter reading date must fall within the date range calculated by subtracting and adding the Upload Interval value to the upload date.
Dokumen tersebut membahas tentang pemeriksaan dan penyidikan pajak. Pemeriksaan pajak bertujuan untuk menguji kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan untuk melaksanakan ketentuan peraturan perpajakan. Prosedur pemeriksaan mencakup memeriksa buku dan dokumen, meminta keterangan, serta memasuki tempat yang relevan. Pemeriksa berwenang melakukan berbagai tind
The Blue Umbrella by Ruskin Bond ( PDFDrive ).pdfanshul332820
The document is an excerpt from the story "The Blue Umbrella" by Ruskin Bond. It introduces the main character Binya, a young girl from a village in the Himalayas. While searching for her family's cows, Binya comes upon a group of picnicers and becomes enamored with a bright blue umbrella. She trades her lucky necklace charm for the umbrella, despite being warned it has no practical purpose, and refuses to sell it when offered money by the local shopkeeper.
This document discusses installation groups in SAP Utilities, which allow for data exchange between primary and secondary utility installations. It describes the customizing required to define installation group types, roles, and data exchange. An example billing scheme is provided where consumption from a secondary installation is transferred to the primary installation on billing. Various reports are also described to view installation group master data and billing documents.
This document provides instructions for installing Control-M for PeopleSoft on Control-M/Agent for both UNIX and Windows platforms. It describes setting environment variables in UNIX, installing interactively or automatically on UNIX, and installing on Windows. It also covers installing the Control-M for PeopleSoft client plug-in on Control-M/EM and testing the installation.
Exporters can make exports without paying IGST by filing either a bond or letter of undertaking (LUT), depending on their status. Status holders like those recognized in foreign trade policy or those receiving over 10% of exports in foreign currency over 1 Crore rupees can file an LUT. Other registered exporters must file a bond using form GST RFD-11 to avoid blocking working capital. The government clarified the process to allow exporters to continue exporting without tax payment or capital blockage.
as per my experinece i have prepared this docuemnt for future referenec and also this document will help to leart GST impact in SAP SD and S4 HANA
Kindly comment your feedback and suggistions
3 girişli veya kapısı test devresi - 3 input or gate stability control circuit
1. Sayısal Devreler, Uygulama Projesi 2016
3 Girişli Veya Kapısı Test Devresi
Hazırlayan:
Fatih ÇOLAK
fatih_colak_192@hotmail.com
2. Sayısal Devreler, Uygulama Projesi 2016
PROJE ADI
Veya Kapısı Test Devresi
Özet:
Bu proje amaç takılan bir entegrenin sağlamlığını test etmektir.Devrede test kıyaslama olarak değilde
durumlara göre çıkışlar kontrol edilerek yapılmıştır.
1. GİRİŞ
Projede amaç 3 girişli veya kapısının kontrolünü sağlamaktır.Elimizdeki 3 girişli Veya entegrensinin
doğru çalışıp çalışmadığını öğrenmek gerektiği zamanlarda kullanılabilir.Projede önce kıyaslama devre
kurmayı düşündüm fakat sonradan onunda bozulabilceğini düşünüp Shift Register kullanarak sadece
kapının çıkışının ve girişinin doğruluğunu test ettim.
2. MATERYAL ve METOT
Problemin tanımı:
Entegrenin çalışıp çalışmadığının öğrenilmesi gerekiyor.Bu durumda 3 giriş ve 3 çıkış
bulunmaktadır.Girişler A,B,C olarak adlandırılırken çıkışların hepsi aynı olmaktadır ve bunlara Q
denebilir.Projede 3 giriş 3 çıkış yerine çıkışlar aynı olduğundan dolayı 3 giriş 1 çıkışlı 3 paralel devre
kurulmuştur.Devrede 4 durumda entegre test edilmektedir.Bu durumlar Shift Register adı verilen lojik
eleman ile kayıt edilerek Ve kapılarıyla sonuç öğrenilmektedir.
Kullanılacak elemanların Tanıtımı:
4082(4 girişle Ve kapısı),74HC76(J-K Flip Flop),74HC4075(Doğruluğu kontrol edilecek Veya
kapısı),7404(Değil kapısı),4015(Shift Register),4017(Decimal Counter),Led,Transistör,Buton,Direnç.
C J K Q(t) Q(t+1)
0 X X 0 0
1 0 1 0,1 0,0
1 1 0 1,1 1,0
1 0 0 0,1 0,1
1 1 1 1,0 0,1
Tablo-1: JK Flip-Flop karakteristiği
3. Sayısal Devreler, Uygulama Projesi 2016
Şekil-1:4015 Shift Register şeması
Clock Pulse
Sayısı
Giriş Çıkış
Cp D MR Q0 Q1 Q2 Q3
1 ↑ D1 0 D1 X X X
2 ↑ D2 0 D2 D1 X X
3 ↑ D3 0 D3 D2 D1
4 ↑ D4 0 D4 D3 D2 D1
↓ X 0
No
Change
No
Change
No
Change
No
Change
X X 1 0 0 0 0
Tablo-2: 4015 Shift Register karakteristiği
Şekil-2:4017 Decimal Counter şeması
4. Sayısal Devreler, Uygulama Projesi 2016
Clock Enable MR Çıkış
X X 1 Q0
0 X 0 Qn
X 1 0 Qn
↑ 0 0 Qn+1
↓ 0 0 Qn
Tablo-3:4017 Decimal Counter karakteristiği
Doğruluk Tablosu:
Bu bölümde tasarımınızın doğruluk tablosunu bütün detayıyla gösteriniz.
Giriş Çıkış
A B C Q0
0 0 0 0
1 0 0 1
0 1 0 1
0 0 1 1
Tablo-2: Doğruluk tablosu
Karnough Haritaları:
Devrede kapının çalışıp çalışmadığını kontrol edilmesi sırasında aynı anda sadece 1 giriş aktif
olmaktadır.Bu yüzden karnough haritası olmamaktadır.
Devrenin Lojik Kapılar ile Gerçeklenmesi:
Devre beklenildiği gibi çalışmaktadır.
CLK
14
E
13
MR
15
CO
12
Q0
3
Q1
2
Q2
4
Q3
7
Q4
10
Q5
1
Q6
5
Q7
6
Q8
9
Q9
11
9
1
2
8
D
15
CLK
1
R
14
Q0
13
Q1
12
Q2
11
Q3
2
clock
clock
clock
2
3
4
5
1
6
3
4
5
D
7
CLK
9
R
6
Q0
5
Q1
4
Q2
3
Q3
10
clock
9
10
11
12
13
34
10
11
12
13
D
15
CLK
1
R
14
Q0
13
Q1
12
Q2
11
Q3
2
clock
2
3
4
5
1
56
MR
MR
9
10
11
12
13
A K
GND
A K
VCC
VCC
GND
MR
Q2
BC237
12
SV2
GND
VCC
Reset
Reset
13 12
VCC
Reset
J
4
Q
15
CLK
1
K
16
Q
14
S
2
R
3
J
9
Q
11
CLK
6
K
12
Q
10
S
7
R
8
12
U5:A
7404
VCC
GND
1 2
SV1
clock
1
2
3
J2
CONN-SIL3
Şekil 3: Devre şeması
5. Sayısal Devreler, Uygulama Projesi 2016
Baskı Devresi ve Fotoğrafı:
Şekil 4: Devrenin PCB şeması ve üsten görünüşü
Devrede kullanılacak elemanlar ve toplam maliyet hesabı:
Lojik kapılar ile yapılırsa:
Malzeme Açıklama Adet Fiyat(YTL)
4017 Decimal Counter 1 adet. 0,84
74HC4075 3-girişli 3’lü VEYA kapısı 1 adet. 0,98
7476 JK Flip Flop 1 adet. 7,00
4015 Shift Register 2 adet 0,84
4082 4-girişli 2’li VE kapısı 2 adet 0,91
7404 DEĞİL kapısı 1 adet 0,49
BC237 Transistör 4 adet 0,10
Led Sonuç Belirteci 2 adet 0,14
Buton Reset 1 adet 0,17
Switch Giriş açıp kapama 2 adet 0,35
TOPLAM 14,36
3. SONUÇLAR
Simülasyon sonuçları beklediğim gibi olmadı.Fakat Simülasyon konusunda sıkıntı yok.
5. KAYNAKÇA