Suchergebnisse

PT. Indofood Sukses Makmur Tbk is one of the consumer goods companies, the products it produces are easy to sell and quickly run out of the market. The speed with which it makes money, of course, affects the speed at which it makes a profit. In fact, this company has grown into a business giant. This shows that its production turnover is very fast and the company's ability to earn profits is certainly very fast too. However, there must be changes that occur in the financial report posts, either in the activity report or in the statement of financial position, in the form of an increase or decrease. The purpose of this study is to determine changes in financial report posts both horizontally and vertically and the development of company profitability. The data used are secondary data obtained indirectly but through intermediary media. This type of research is descriptive with quantitative analysis techniques, using financial analysis such as horizontal analysis, vertical analysis, and using profitability ratios. Based on the analysis of the profitability ratio at PT Indofood Sukses Makmur Tbk, it is known that the operating income ratio is greater than the net profit margin, which shows that the amount of funds spent on interest and taxes needs to be examined more deeply. The decline in operating ratio from 2017-2019 caused an increase in operating income ratio, this shows that the company's performance is getting better because it can reduce operating costs on sales. In the analysis of the income statement, it can be seen that there is an increase in cost efficiency which causes an increase in the level of sales to increase the value of gross profit due to a decrease in the cost of goods sold.

The government can collect entertainment taxes such as music performances, karaoke, billiard, water recreation, for those who entertain entertainment, the entertainment tax is one of the potential areas that are very important to be improved. To know the amount of contribution of entertainment tax to local income and the effectiveness of entertainment tax of Pamekasan Regency. This research take object at Office of Revenue Service, research type using quantitative descriptive method. This type of data in this research uses quantitative data, data source in the form of primary and secondary data. Data collection techniques in this study using the method of documentation and interviews. The analysis data used in this research is identifying target data and entertainment tax realization, identifying target data and realization of local revenue, calculating contribution of entertainment tax to local revenue, calculating the effectiveness of entertainment tax.Based on the research result, the contribution of entertainment tax to local revenue in 2011 amounted to 0.05%, in 2012 by 0.04%, in 2013 by 0.05%, in 2014 by 0.04%, and for the year 2015 By 0.05%. Average entertainment tax contribution of 0.05% from 2011 to 2015, this is classified under very less criteria. The effectiveness of entertainment tax revenue for 2011 amounted to 179.01%, in 2012 of 161.99%, in 2013 of 186.36%, in 2014 of 245.23%, and for 2015 by 152.59%. With an average rate of effectiveness of entertainment tax revenue of 185.04%, this includes very effective in Pamekasan District. Suggestions for pamekasan service to be more able to optimize the potential of entertainment tax which is in Pamekasan Regency.