STRATEGY OF STRUCTURE TOEFL

Nama                    : Dinara Inargea

N.p.m                   : 22211147

Class                      : 3EB25

PLAN FOR TOEFLS STRUCTURE AND WRITTEN EXPRESSION QUESTIONS: NINE STEP STUDY

Multiple-choice TOEFL Structure and Written Expression questions can be tricky even if you know the correct answer. The following Nine-Step Plan is an approach to help you methodically answer these multiple-choice questions.

STEP 1

Read the question carefully for both meaning and structure, noting any errors which you recognize immediately.

STEP 2

Think of what the answer might be before you look at the answer choices. When you think of the answer first and then find that answer among the choices, that answer is very likely to be correct.

STEP 3

Read the choices and try to select the correct answer. However, do not expect to recognize the correct answer immediately. Remember-do not panic. Your plan as a TOEFL test taker should always be to try to “figure out” the correct answer.

STEP 4

Even if you think A or B is the correct answer, thoughtfully read and consider the remaining choices so that you are absolutely certain that A or B is truly correct.

STEP 5

Eliminate incorrect choices. Have a system for noting the correct answer, possibly by circling the letter in your test booklet, and for eliminating wrong answers, possible by putting an “x” over the letter of the choice. Whatever your system, is do not make marks on the answer sheet. Write in the test booklet only.

STEP 6

Remember the five error areas that are explained in this review section. Carefully look at the whole sentence and the way it is put together.

STEP 7

Remember to assume that all punctuation, capitalization, and spelling on the test are correct, and to ignore anything that can not be corrected by the choices offered. Sometimes we think something is an error when it is not. Perhaps that “something” in the question could have been written differently, but since it is not an error that can be corrected by one of the choices, do not waste your time.

STEP 8

selec your answer after narrowing down your choices, pick the one you think is best. Always try to eliminate choices before selecting an answer and marking it on your answer sheet.

STEP 9

if you absolutely no idea ehat correct answer may be, even after considering all the choices, guess. There is no penalty for guessing on the TOEFL test, and you have a 25% chance that the answer is correct. Guest quickly, and do not change your mind unless you have a logical reason for doing so. First guesses tend to be, at least in part, some from analysis. if, howefer, in reviewing your guess you discover other consideration that suggesr your first guess was perhaps not the best, then by all means change your answer.

Sentences With One Clause

1. Skill 1.

    Be sure the sentence has a subject and a verb

2. Skill 2.

    Be Careful Of Object Of Prepositions

    A preposition 3 is followed by a noun 4 or pronoun 5that is called an object of

    the preposition. If a word is an object of preposition, it is not the subject

3. Skill 3

    Be Careful Of Appositives

    Appositives is a noun that comes before or after another noun and is generally set of from the noun with commas. If a word is an appositives, it is not a

    subject. The following appositive structures are both possible in English

4. Skill 4

Be Careful Of Present Participles A present participle is the -ing form of the verb.

5. Skill 5

    Be Careful of Past Participle

    A past participle often ends in -ed, but there are also many irregular past participles. For many verbs, including -ed verbs, the simple past and the past

    participle are the same and can be easily confused. The -ed form of the verb can be the simple past 8, the past participle of a verb 9 or an adjective 10

Sentence With Multiple Clauses

6. Skill 6

Use Coordinate Conectors Correctly

When you have two clauses in an English sentence, you must connect the two

clauses correctly using and, but, or, so or yet. Example:

She laughed, but she wanted to cry.

7. Skill 7

Use Adverb Time And Cause

Connectors Correctly

Adverb time connectors are: after, as, as long as, as soon as, before, by the time,

once, since, until, when, whenever, while

Adverb cause connectors are: as, because, in as much as, now that, since

Example:

Mary went inside because it was raining.

Because it was raining, Mary went inside.

8. Skill 8

    Use Other Adverb Connector Correctly

    Adverb clauses can express the ideas of time and cause, clauses can also express a number of other ideas, such as contrast, condition,

Other adverb connectors are:

Condition: if, in case, provided, providing, unless, whether

Contrast: although, even though, though, while, whereas, on the other hand

Manner: as, in that, because

Place: where, wherever

Example:

Bob went to school even though he felt sick.

Even though bob felt sick, he went to school.

Note: A comma is often used in the middle of the sentence with a contrast

connector.

The Smith family arrived at 2:00,

while the Jones family arrived an hour later.

More Sentence With Multiple Clauses

9. Skill

    Use Noun Clause Connectors Correctly

A noun clause is a clause that functions as a noun; because the noun clause is

a noun, it is used in a sentence as either an object of a verb 1, an object of a

preposition 2, or the subject of the sentence 3.

Noun clause connectors are: what, when, where, why, how, whatever,

whenever, whether, if, that

Example:

I know what you did

What you did was wrong

10. Skill 10

Use Noun Clause Connector/Subjects Connectors Correctly

We will see that in some cases a noun clause connector is not just a connector;

a noun clause connector can also be the subject of the clause at the same time.

11. Skill 11

Use Adjective Clause Correctly

An adjective clause is a clause that describes a noun. Because the clause is an

adjective, it is positioned directly after the noun that it describes

Adjective clause connectors are: whom, which, that.

Example:

I liked the book which you recommended.

The book which you recommended was interesting.

Note: The adjective clause can be omitted. This is very comment in spoken

English or in casual written English. It is not as common in formal English or in

structure questions on the TOEFL test.

12.  Skill 12

      Use Adjective Clause Connector/Subjects Correctly

      We will see that in some cases an adjective clause connector can also be the

      subject of the clause at the same time.

Example:

We are looking at a car that is quite expensive.

The bottle that is on the table contains honey.

Note: Adjective clause connector/subject can never be omitted. 11

Sentence With Reduced Clauses

13. Skill 13

Use Reduced Adjective Clauses Correctly

To reduce an adjective clause, omit the connector and the auxiliary verb (be) 1. If there is no auxiliary verb (be), omit the connector and change the main verb into ing-form 2. You can only reduce the adjective clause if the connector directly followed by verb 3. If the adjective clause is set of with commas, the reducedclause can be moved to the front of the sentence

14. Skill 14

        Use Reduced Adverb Clauses Correctly

To reduce an adverb clause, omit the subject and the auxuliary verb (be) 4. If

there is no auxiliary verb (be), omit the subject and change the main verb into.

Sentence With Inverted Subjects and Verbs

15. Skill 15

Invert The Subject And Verb With Question Words

There is some confusion about when to invert the subject and the verb after

question words. These words can have two very different functions in a sentence:

1. They can introduce a question. In this case the subject and the verb that

follow are inverted

2. They can join together two clauses. In this case the subject and the verb

that follow are not inverted  

Tenses

1. Simple Present Tense

Untuk menyatakan pekerjaan yang dilakukan berulang-ulang setiap saat, atau merupakan suatu kebiasaan, disaat-saat sekarang, maka kita gunakan tenses Simple Present Tense.

S+v1 (infinitive: v+s/es)

2. Simple Past Tense

Untuk menyatakan pekerjaan yang dilakukan dimasa lampau, dengan waktu yang pasti (Yesterday, two days ago, last week, dst).

S+v2 (v+d+ed;irregular v2

3. Future Tense

Untuk menyatakan pekerjaan yang dilakukan dimasa yang akan datang.

S+will/shall+v(infinitif)

4. Present Continuous Tense

Untuk menyatakan pekerjaan yang dilakukan saat ini.

S+v+is/am/are+v-ing

5. Present Perfect Tense

Untuk menyatakan pekerjaan yang telah dilakukan, dimasa lalu, dengan waktu yang tidak tertentu

S+has/has+(v3;v3 irregular

6. Present Perfect Continuous Tense

Untuk menyatakan pekerjaan yang dilakukan, dari lampau sampai sekarang masih

berlangsung.

S+have/has+been+v-ing

Reference                           : http://seminariolamb.com/

-          Summary Note for the toefl test - Adinda Praditya,desember 2 2003

-          Ramelan subagyo- lets learning English 3.tenses.pdf

                                                 

                

Tugas Bahasa Inggris Bisnis2 ARTIKEL

Nama : Dinara  Inargea

Kelas : 3EB25

Npm : 22211147

South Java double track 
railway should be built: 
Boediono

The Jakarta Post, Jakarta | Business | Fri, April 25 2014, 2:02 PM

Vice President Boediono has called on the next government to set up a southern Java double track railway network in a bid to further decrease road congestion and traffic accidents.

"We will get a lot of benefits if we can establish a southern Java railway because Java is the center of logistics in the country," Boediono said in Bojonegoro, East Java, on Friday, as quoted by Antara news agency.

He also said that the railway would help reduce the use of fuel for vehicles.

Currently, the government is finishing a 727-kilometer double track railway project across the northern part of Java that would connect Jakarta and Surabaya, East Java, the island's two economic and business centers.

"There are a few locations that are yet to finish, but we are speeding up," he added.

He said the movement of both people and goods across Java was still done mainly by road transportation, which was around 80 percent, leaving the remaining 20 percent to air, sea and rail. (nfo)

comment :

I agree with the statement from the Vice President, Boediono. He has called on the next government to set up a shoutern Java double track railway network. We will get a lot benefits from the development. It has the relation with many things, one of them is from the economic field, it would help reduce the use of fuel for vehicles and the movement of goods, and from the safety field, it would reduce road congestion and traffic accident. As we know, Java islands was the centre of logistic in our country. So, with the improvement in the transportation system, especially with increasing the development of double track railway, it will push the citizens to use the rail. Nowadays, the movement of the goods and the persons that across in Java was still done mainly by road transportation, it is about 80%, leaving the remaining 20%  to air, sea, and rail. Based on the fact, it is very good if the next government continue to build the shoutern Java double track railway network which is so many benefits that we get.

Sumber : Sumber: http://www.thejakartapost.com/news/2014/04/25/south-java-double-track-railway-should-be-built-boediono.html

LISTENING TOEFL TEST (Tugas Bahasa Inggris Bisnis 2)

NAMA : DINARA INARGEA

NPM: 22211147

KELAS : 3EB25

TOEFL TEST

The Test of English as a Foreign Language (TOEFL) measures the ability of non-native speakers of English to use and understand North American English as it is spoken, written and heard in college and university settings.

Most people who take the TOEFL test are planning to study at colleges and universities where instruction is in English. In addition, many government agencies, scholarship programs, and licensing/certification agencies use TOEFL scores to evaluate English proficiency.

The TOEFL ITP test has three sections:

1. Listening

Section 1: Listening

The Listening section of the test measures the ability to understand conversations and

talks in English. Answer all the questions on the basis of what is stated or implied by the

speakers you hear. Do not take notes.

Listening: Part A

In this part you will see short conversations between two people. Choose the best answer

to each question. Answer the questions on the basis of what is stated or implied by the

speakers.

1. Woman: Pardon me. Do you know what time that this store opens?

Man: I do not, but I believe that it is written on the door.

Narrator: What does the man imply that the woman should do?

a. Look on the door

b. Open the door

c. Ask someone else

d. Come back later

Listening: Part B

In this part you will see several longer conversations and talks. You should answer each

question on the basis of what is stated or implied by the speakers in the conversation or

talks.

Narrator: Listen to a lecture by a biology instructor.

Many people think of gorillas as dangerous killers. One reason for this is that television and movies often show these animals this way. But gorillas are really gentle animals. The gorilla is a vegetarian. It lives in the African rain forests where it finds the fruits and plants it needs to survive. A large, wild gorilla might eat over 40 pounds of leaves and fruit in one day. Unfortunately, these peaceful creatures are in danger of becoming extinct. Each year, large areas of the rain forests are being cut down. Because there is less and less food from these forests, the number of wild gorillas is becoming smaller and smaller.

1. The passage describes gorillas as being:

a. Dangerous killers

b. Carnivores

c. TV and movie stars

d. Gentle animals

2. According to the passage, why are gorillas in danger?

a. Because people keep hunting them.

b. Because they eat too much.

c. Because forests get too much rain.

d. Because their food supply is being destroyed.

3. If something is becoming extinct, it is:

a. Becoming lively.

b. Dying out.

c. Growing wild.

d. Getting sick.

1. Structure

Section 2: Structure

This section is designed to measure your ability to recognize language that is appropriate

for standard written English.

1. The Eiffel Tower ___________ Paris, France.

a. landmarks

b. is landmarked in

c. is a landmark in

d. is in a landmark

2. The Treasury Department a.is take a new look at regulations limiting the b.number

of interest that bank and c.savings, and loan associations d.can pay on deposits.

 2. Reading

Section 3: Reading

This section is designed to measure your ability to read and understand short passages

similar in topic and style to those that students are likely to encounter in North American

universities and colleges. This section contains reading passages and questions about the

passages.

Examples:

       Leonardo da Vinci was born on April 15, 1452 in Vinci, Italy. He was the illegitimate son of Ser Piero, a Florentine notary and landlord, but lived on the estate and was treated as a legitimate son.

       In 1483, Leonardo da Vinci drew the first model of a helicopter. It did not look very much like our modern day “copter,” but the idea of what it could do was about the same.

        Leonardo was an artist and sculptor. He was very interested in motion and movement and tried to show it in his art. In order to show movement, he found it helpful to study the way things moved. One subject he liked to study was birds and how they flew. He spent many hours watching the birds and examining the structure of their wings. He noticed how they cupped air with their wings and how the feathers helped hold the air. Through these studies, Leonardo began to understand how birds were able to fly.

       Like many other men, Leonardo began to dream of the day when people would be able to fly. He designed a machine that used all the things he had learned about flight, and thus became the first model of a helicopter.

       Poor Leonardo had only one problem, however. He had no way to give the necessary speed to his invention. You see, motors had not yet been invented and speed  19 was an important part of the flying process. It would be another four hundred years before the engine was invented and another fifty years before it was put to the test in an airplane. Leonardo’s dream of a helicopter finally came to pass in 1936. The Italian painter, sculptor, architect, engineer, and scientist, Leonardo died on May 2, 1519, and was buried in the cloister of San Fiorentino in Amboise.

1. What is the author’s main point?

a. The invention of the helicopter.

b. Birds cup air with their wings and use feathers to help hold the air.

c. An overview of one of Leonardo da Vinci’s many skills.

d. Leonardo da Vinci was born in 1452 and died in 1519.

2. The word problem in paragraph five could best be replaced by the word:

a. dilemma

b. mistake

c. danger

d. pain

3. The word it in paragraph two refers to:

a. Leonardo da Vinci

b. The first model helicopter

c. 1483

d. motion and movement

4. Which paragraph explains why Leonardo’s helicopter was not successful in his

lifetime:

a. paragraph 1

b. paragraph 2

c. paragraph 4

d. paragraph 5

5. The word illegitimate in paragraph one is closest in meaning to:

a. against the law or illegal

b. not in correct usage

c. incorrectly deduced; illogical

d. born out of wedlock

6. The following sentence would best complete which paragraph? “Since then

people have been living out Leonardo’s dream of flying.”

a. paragraph 3

b. paragraph 4

c. paragraph 5

d. paragraph 2

7. What was the main problem with Leonardo’s invention?

a. motors were not yet invented

b. the birds lost their feathers

c. he was illegitimate

d. he couldn’t draw

8. The word they in the third paragraph refers to:

a. the feathers

b. the birds

c. the studies

d. the wings

9. In what year was the first helicopter flown

a. 1483

b. 1452

c. 1519

d. 1936

10. What two things did birds have that Leonardo da Vinci noticed helped them to fly?

a. wings and beaks

b. feathers and talons

c. wings and feathers

d. cups and feathers

GENERAL INFORMATION ABOUT LISTENING TEST

1.1 Listening on the paper TOEFL test

On the paper TOEFL test, first section is called listening comprehension . this section consists of fifty question (thought some tests may be longer)

1. SHORT DIALOGUES

short dialogues are two-line dialogues between two speakers. The 30 short dialogues and 30 question about them make up part A of the paper TOEFL test

2.LONG CONVERSATIONS

Long conversations are 60-90 second conversation on casual toics between students. The two conversations and the seven to nine question that accompany them make up Part B of the paper TOEFL  test

3. TALKS

Talks Are 60-90 second talks about school life or on academic subjects. The three lectures and the 11-13 question that accompany them make up Part C of the TOEFL test.

1.2            General strategies for listening comprehension (paper toefl test)

•  BE FAMILIAR WITH THE DIRECTIONS

The directions on every TOEFL test are the same, so it is necessary to send time reading the directions careffuly when you take the test. You should be completely familiar with the directions before the day of the test.

                                                                                                                     

• LISTEN CAREFULLY TO THE PASSAGES

You should concentrate fully on what the speaker are saying on the recording because you will hear the recording one time only

• KNOW WHERE THE EASIER AND THE MORE DIFFICULT QUESTIONS GENERALLY FOUND.

Within each part of the listening comprehension section on the paper test, the question generally progress from easy to difficult.

• BE FAMILIAR WITH THE PACING OF THE TEST

You have 12 seconds between each question on the recording, so you must answer each question within 12 seconds and then be prepared for the next question on the recording.

• NEVER LEAVE ANY ANSWER BLANK ON YOUR ANSWER SHEET

Even if  you are not sure of the correct response, you should answer each questions . there is no penalty for guessing.

• USE ANY REMAINING TIME TO LOOK AHEAD AT THE ANSWER TO THE QUESTION THAT FOLLOW

When you finish with one question, you may have time to look ahead at the answers to the next questions.

• USE ANY REMAINING TIME TO LOOK AHEAD AT THE ANSWER TO THE QUESTION THAT FOLLOW

When you finish with one question, you may have time to look ahead at the answers to the next questions.

1.3   LISTENING ON THE COMPUTER TOEFL TEST

On the ccomuter test , first section is called listening section. This sectionconsist of 30-50 question . four types passages may appear in the listening section of the comuter TOEFL test

SHORT DIALOGUES

Consist of two-to four- line dialogues between teo speakers. The 11-17 dialogues and questions about them make up Part A on the computer TOEFL test

CASUAL CONVERSATIONS

Consist of five –to seven- line conversations are casual topics between students. The two to four conversations question that accompany them are found in Part B on the computer TOEFL test.

ACADEMIC DISCUSSIONS

Consist of 120-150 second discussions on academic topics by two to five seakers. The one or two academic discussions and the questions that accompany them are found in Part B on the computer TOEFL test.

REFERENCES:

http://www.civil.iitb.ac.in/~t0sharma/Resources/Test_Toefl.pdf

http://www.stuff.co.uk/toefl.htm

RINGKASAN AUDIT (Tugas Bahasa Indonesia 2 catatan Kaki & Kutipan)

Nama : Dinara Inargea

Npm : 22211147

Kelas : 3EB25

KATA PENGANTAR

Rasa syukur yang dalam kami sampaikan ke hadirat tuhan yang maha pemurah, karena berkat kemurahanNya tugas ini dapat saya selesaikan. Dalam tugas ini saya membahas mengenai "RINGKASAN AUDIT", yang merupakan laporan keuangan perusahaan, karena akuntan publik sebagai pihak yang ahli dan independen pada akhir pemeriksaannya akan memberikan pendapat mengenai kewajaran posisi keuangan, hasil usaha, perubahan ekuitas dan laporan arus kas. dan sekaligus menjadi tugas mahasiswa yang mengikuti mata kuliah "Bahasa Indonesia"

Dalam proses pembelajaran materi ini, tentunya kami mendapatkan, arahan, koreksi dan saran untuk itu rasa terimakasih saya ucapkan sedalam-dalamnya saya sampaikan.

Demikian tugas ini saya buat semoga bermanfaat,

Bekasi, Januari  2014

Penyusun

BAB I

PENDAHULUAN

1.1 Latar belakang

Auditing merupakan pemberian nilai tambah bagi laporan keuangan perusahaan, karena akuntan publik sebagai pihak yang ahli dan independen pada akhir pemeriksaannya akan memberikan pendapat mengenai kewajaran posisi keuangan, hasil usaha, perubahan ekuitas dan laporan arus kas.

1.2. Rumusan Masalah

Adapun rumusan masalah di dalam pembuatan makalah ini adalah sebagai berikut

1.       Pengertian auditing menurut beberapa ahli

2.       Jenis jenis auditing

1.3 Tujuan

Setelah mempelajari makalah ini diharapkan mahasiswa mampu :

1.       pengertian audit menurut beberapa ahli  

2.       mengetahui jenis-jenis auditing

3.       serta mengetahui  fungsi audit

BAB II

PEMBAHASAN

2.1 AUDITING

Pengertian audit

Auditing memberikan nilai tambah bagi laporan keuangan perusahaan, karena akuntan publik sebagai pihak yang ahli dan independen pada akhir pemeriksaannya akan memberikan pendapat mengenai kewajaran posisi keuangan, hasil usaha, perubahan ekuitas dan laporan arus kas.

Ada beberapa pendapat pengertian auditing yaitu

Menurut Alvin A. Arens, dan James K. Loebbecke [2]

”auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information ang established criteria. Auditing should be done by a competent, independent person”.

 Alvin A. Arens dan James K. Loebbecke, AUDITING An Integrated Approach, seventh edition, PRENTICE HALL, hlm. 2

Menurut Whittington, O. Ray dan Kurt Panny, (2012: 4)

 “In a financial statement audit, the auditors undertake to gather evidence and provide a high level of assurance that the financial statements follow generally accepted accounting principles, or some other appropriate basis of accounting. An audit involves searching and verifying the accounting records and examining other evidence supporting the financial statement. By gathering information about the cimpany and its environment, including internal control; inspection documents; observing asssets; making inquiries within and outside the company; and performing other auditing procedures, the auditors will gather the evidence necessary to issue and audit report. That audit report states that it is the auditors’ opinion that the financial statements follow generally accepted accounting prinsiples”.

2.2 JENIS-JENIS AUDIT

Ditinjau dari luasnya pemeriksaan, audit bisa dibedakan atas:

1. Pemeriksaan Umum (General Audit)Suatu pemeriksaan umum atas laporan keuangan yang dilakukan oleh KAP independen dengan tujuan untuk bisa memberikan pendapat mengenai kewajaran laporan keuangan secara keseluruhan. Sukrisno Agoes, AUDITING, Edisi 4 Buku 1, Salemba Empat, hlm. 4

Pemeriksaan tersebut harus dilakukan sesuai dengan Standar Profesional Akuntan publik atau SIA atau Panduan Audit Entitas Bisnis Kecil dan memperhatikan Kode Etik Akuntan Indonesia, Kode Etik Profesi Akuntan Publik serta Standar pengendalian Mutu.

2.   Pemeriksaan Khusus (Special Audit)

Suatu pemeriksaan terbatas (sesuai dengan permintaan auditee) yang dilakukan oleh KAP yang independen, dan pada akhir pemeriksaannya auditor tidak perlu memberikan pendapat terhadap kewajaran laporan keuangan secara keseluruhan

2.3 Ditinjau dari jenis pemeriksaan, audit bisa dibedakan atas:

Management Audit (Operasional Audit)

Suatu pemeriksaan terhadap kegiatan operasi suatu perusahaan, termasuk,kebijakan akuntansi dan kebijakan operasional yang telah ditentukan oleh manajemen, untuk mengetahui apakah kegiatan operasi tersebut sudah dilakukansecara efektif, efisien dan ekonomis.

Pemeriksaan Ketaatan (Compliance Audit)

                Pemeriksaan yang dilakukan untuk mengetahui apakah perusahaan sudah mentaati peraturan-peraturan dan kebijakan-kebijakan yang berlaku, bai yang ditetapkan oleh pihak intern perusahaan maupun pihak eksternal . pemeriksaan bisa dilakukan baik oleh KAP maupun Bagian Internal Audit.

Pemeriksaan Intern (Internal Audit)

Pemeriksaan yang dilakukan oleh bagian Internal audit perusahaan, baik terhadap laporan keuangan dan catatan akuntansi perusahaan, maupun ketaatan terhadapkebijakan manajemen yang telah ditentukan. Pemeriksaan yang dilakukan internalauditor biasanya lebih rinci dibandingkan dengan pemeriksaan umum yang dilakukan olek KAP. Internal auditor biasanya tidak memberikan opini terhadap     kewajaran laporan keuangan, karena pihak-pihak di luar perusahaan menganggap bahwa internal auditor, yang merupakan orang dalam perusahaan, tidak independen.

Computer Audit

Pemeriksaan oleh KAP terhadap perusahaan yang memproses data akuntansinya            dengan menggunakan Electronic Data Processing (EDP) System. Ada 2 metode yang     bisa dilakukan auditor.

2.4 Elemen

Persyaratan

Contoh Prosedur

Indenpendensi, integritas, dan objektivitas

Semua petugas audit harus memelihara sikap indpenden baik dalam kenyataan maupun dalam penampilan, melaksanakan seluruh tanggungjawab profesioanal dengan integritas yang tinggi, dan memelihara objektivitas dalam menjalankan tanggungjawab profesionalnya.

Setiap partner dan staf harus menjawab “kuesioner mengenai independensi setiap tahun, yang antara lain berkaitan dengan pemilikan saham dan keanggotaan sebagai dewan direksi.

Sumber:  Alvin A.Arens, Randal J. Elder dan Mark S. Beasly, Auditing and Assurance Services, An Integrated Approach, 13th Edition, 2011, Prentice Hall Halaman 38.

2.5 Manajemen Personalia

Perusahaan harus menetapkan kebijakan dan prosedur untuk memberikan keyakinan memadai bahwa:

1. Seluruh staf baru harus mempunyai kualifikasi yang cukup agar dapar melakukan tugasnya dengan kompeten.
2. Tugas diberikan keepada staf yang mempunyai pelatihan teknis dan keahlian yang cukup.
3. Semua staf harus mengikuti pendidikan profesi berkelanjutan dengan kegiatan pengembangan profesi agar dapat memenuhi tanggungjawab yang diberikan.
4. Staf yang dipromosikan dalam jabatan yang lebih tinggi, telah memiliki kualifikasi yang diperlukan untuk memenuhi tanggungjawab yang diberikan.
5. Setiap staf profesional harus dievaluasi untuk setiap penugasan audit, dengan menggunakan laporan evaluasi penugasan individual perusahaan.
6. Penerimaan dan keberlanjutan klien dan penugasan
7. Perusahaan harus menetapkan kebijakan dan prosedur untuk memutuskan apakah akan menerima klien baru atau mempertahankan klien lama.
8. Kebijakan dan prosedur ini harus bisa mengurangi risiko yang timbul dari klien yang manajemennya tidak memiliki integritas: Perusahaan sebaiknya hanya menerima penugasan yang sesuai dengan kemampuan profesionalnya.
9. Formulir evaluasi klien, yang berisi komentar auditor sebelumnya dan evaluasi manajemen, harus dibuat untuk setiap klien baru sebelum diterima sebagai klien.

2.6 Kinerja Penugasan

1. Harus ada kebijakan dan prosedur untuk meyakinkan bahwa pekerjaan yang dilaksanakan oleh staf audit memenuhi standar profesional yang berlaku, persyaratan perundang-undangan, dan standar pengendalian mutu perusahaan.
2.  Harus ada Direktur akuntansi dan auditing untuk konsultasi dan mengotorisasi seluruh penugasan sebelum penugasan tersebut selesai.
3. Pemantauan
4. Harus ada kebijakan dan prosedur untuk meyakinkan bahwa keempat elemen pengendalian mutut lainnya diterapkan secara efektif.
5. Partner pengendalian mutut harus melakukan tes prosedur pengendalian mutu paling kurang setahun sekali untuk meyakinkan ketaatan perusahaan terhadap prosedur pengendalian mutu.

Sumber:  Alvin A.Arens, Randal J. Elder dan Mark S. Beasly, Auditing and             Assurance Services, An Integrated Approach, 13th Edition, 2011, Prentice Hall         Halaman 38.

Daftar Pustaka

Sukrisno Agoes, 2012, AuditingPetunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Pubik, Edisi 4 Buku 1, Salemba Empat, Jakarta.

Alvin A. Arens, James K. Loebbecke, Auditing, An Integrated Approach, 7th Edition, Prentice Hall, Englewood Cliffs, New York.

Abdul Halim, Pemeriksaan Akuntansi 1, Seri Diktat Kuliah, Universitas Gunadarma, Depok.

PERPAJAKAN

"PERPAJAKAN"

Nama              : Dinara Inargea

Npm                : 22211147

Kelas              : 3EB25

Kata Pengantar
Rasa syukur yang dalam kami sampaikan ke hadirat tuhan yang maha pemurah, karena berkat kemurahanNya makalah ini dapat saya selesaikan sesuai dengan yang diharapkan. Dalam makalah ini saya membahas mengenai " perpajakan ", merupakan salah satu sumber pemasukan kas negara yang digunakan untuk pembangunan dengan tujuan akhir kesejahteraan dan kemakmuran rakyat.

makalah ini dibuat dalam rangka memperdalam pemahaman masalah perpajakan di indonesia dan sekaligus menjadi tugas mahasiswa yang mengikuti mata kuliah "Bahasa Indonesia"

Dalam proses pembelajaran materi ini, tentunya kami mendapatkan bimbingan, arahan, koreksi dan saran untuk itu rasa terimakasih saya ucapkan sedalam-dalamnya saya sampaikan.

demikian makalah ini saya buat semoga bermanfaat,

Bekasi, oktober 2013

penyusun

BAB I

PENDAHULUAN

1.1 Latar belakang

pajak merupakan salah satu sumber pemasukan kas negara yang digunakan untuk pembagunan dengan tujuan akhir kesejahteraan dan kemakmuran rakyat. oleh karena itu, sektor pajak memegang peranan penting dalam perkembangan kesejahteraan bangsa. namun, tak bisa dipungkiri bahwa sulitnya negara melakukan pemungutan pajak karena banyaknya wajib pajak yang tidak patuh membayar wajib pajak, melainkan suatu tantangan tersendiri. pemerintah telah memberikan kelonggaran dengan memberikan peringatan terlebih dahulu melelui surat pemberitahuan pajak (spp), akan tetapi, tetap saja banyak wajib pajak yang tidak mematuhu peraturaan tersebut. 

1.2. Rumusan Masalah

Adapun rumusan masalah di dalam pembuatan makalah ini adalah sebagai berikut 

• apa saja dasar-dasar hukum perpajakan di indonesia
• bagaimana kewajiban pembayaran pajak
•  bagaimana sanksi bila wajib pajak tidak mematuhi

1.3 Tujuan

Setelah mempelajari makalah ini diharapkan mahasiswa mampu :

• mengetahui dasar-dasar hukum pajak di indonesia
• mengetahui kewajiban membayar pajak
• dam mengetahui sanksi-sanksi bila tidak mematuhi membayar pajak

BAB II
PEMBAHASAN

2.1 Dasar-dasar pajak

Pajak merupakan sarana reformasi negara dalam meningkatkan kemandirian keuangan negara, meningkatkan tingkat keadilan, serta progresivitas dari pungutan pajak itu sendiri.

Pemungutan pajak beserta perangkat hukum untuk mengatur tata caranya merupakanamanat Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 (UUD 1945).

Secara singkat dan tegas, pernyataan tentang pajak tercantum dalam Amandemen

Ketiga UUD 1945 Pasal 23A yang berbunyi, “Pajak dan pungutan lain yang bersifat

memaksa untuk keperluan negara diatur dengan undang-undang.”

Peraturan perundang-undangan mengenai pajak yang berlaku saat ini adalah Undang

Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU Nomor 6 Tahun 1983) yang telah direvisi melalui Undang-Undang Nomor 9 Tahun 1994 tentang Perubahan Atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU Nomor 9 Tahun 1994). Karena merupakan saat

dibentuknya sebuah aturan pajak nasional yang baru, maka tahun 1983 disebut sebagai tahun reformasi pajak.

Sebelum dibentuk dan diberlakukannya UU Nomor 6 Tahun 1983, dunia perpajakan di negara ini mengenal asas-asas pemungutan pajak yang disebut “Tri Dharma

Perpajakan”. Ketiga asas tersebut adalah sebagai berikut;

·  Bahwa pemungutan pajak harus adil dan merata yang meliputi subyek maupun obyek perpajakan.  Sifatnya universal atau nondiskriminatif.

·        Harus ada kepastian hukum mengenai pemungutan pajak.

·   Ketepatan waktu pemungutan pajak. Membayar dan menagih harus tepat pada waktunya, aritinya pada saat orang memiliki uang (asas conveniency dan efisiensi).

2.2 Kewajiban pembayaran pajak

1. Membayar sendiri pajak yang terutang

2. Pemotongan / Pemungutan Pajak

Penagihan pajak

Wajib Pajak yang tidak melaksanakan kewajiban membayar pajaknya, Direktorat Jenderal Pajak akan melakukan penagihan pajak. Tindakan ini dilakukan Apabila Wajib Pajak tidak membayar pajak terutang sesuai dengan jangka waktu yang telah ditentukan dalam Surat Tagihan Pajak(STP), atau Surat Ketetapan Pajak (skp), Surat Keputusan Pembetulan, Surat Keputusan Keberatan, Putusan Banding, maka DJP dapat melakukan tindakan penagihan. Proses penagihan dimulai dengan Surat Teguran dan dilanjutkan dengan Surat Paksa. Dalam hal WP tetap tidak membayar tagihan pajaknya maka dapat dilakukan penyitaan dan pelelangan atas harta WP yang disita tersebut untuk melunasi pajak yang tidak/belum dibayar.

Adapun jangka waktu proses penagihan sebagai berikut:

Surat Teguran diterbitkan apabila dalam jangka 7 (tujuh) hari dari jatuh tempo pembayaran Wajib Pajak tidak membayar hutang pajaknya.

Surat Paksa diterbitkan dalam jangka 21 (dua puluh satu) hari setelah Surat Teguran apabila Wajib Pajak tetap belum melunasi hutang pajaknya.

Sita dilakukan dalam jangka waktu 2 x 24 jam sejak Surat Paksa disampaikan.

Lelang dilakukan paling singkat 14 (empat belas) hari setelah pengumuman lelang. Sedangkan pengumuman lelang dilakukan paling singkat 14 (empat belas) hari setelah penyitaan.

Direktorat Jenderal Pajak (DJP) dapat melakukan pencegahan dan penyanderaan terhadap Wajib Pajak/penanggung pajak yang tidak kooperatifdalam membayar hutang pajaknya

2.3 Sanksi pajak

Dalam ketentuan perpajakan, dikenal dua macam sanksi pajak: sanksi administrasi dan sanksi pidana. Perbedaan dari kedua sanksi tersebut adalah bahwa sanksi pidana berakibat pada hukuman badan seperti penjara atau kurungan. Pengenaan sanksi pidana dikenakan terhadap siapapun yang melakukan tindak pidana di bidang perpajakan. Sedangkan sanksi administrasi biasanya berupa denda (dalam UU Ketentuan Umum dan Tata Cara Perpajakan disebut sebagai bunga, denda atau kenaikan), dengan besaran bervariasi mulai dari 2%, 48%, 50%, 100%, 150%, hingga 200% dari kekurangan pembayaran pajak atau Dasar Pengenaan Pajak (DPP).

Khusus untuk keterlambatan penyampaian Surat Pemberitahuan (SPT), dikenakan denda per SPT yang terlambat dilaporkan. Denda sebesar Rp. 100 ribu, dikenakan pada keterlambatan penyampaian Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) Orang Pribadi serta SPT Masa untuk pajak-pajak selain Pajak Pertambahan Nilai (PPN). Sedangkan sanksi denda lebih tinggi dikenakan pada keterlambatan penyampaian SPT Masa PPN, yakni sebesar Rp. 500 ribu. Sanksi paling tinggi sebesar Rp. 1 juta, dikenakan pada keterlambatan penyampaian SPT Tahunan PPh Badan.

Pengenaan sanksi denda pada kekurangan pembayaran pajak dan DPP merupakan sanksi yang cukup berat. Untuk besaran denda 2% biasanya dikenakan per bulan keterlambatan dikalikan kekurangan pembayaran pajak atau DPP (2% x 6 bulan x kekurangan pembayaran pajak). Besaran lebih tinggi, 48%, 50%, 100%, 150% hingga 200% dikenakan langsung pada kekurangan pembayaran pajak atau DPP (48% x kekurangan pembayaran pajak). Selain itu, pengenaan sanksi ini dapat digabungkan dengan sanksi pidana menjadi sanksi kumulatif (pidana + administrasi).

Wajib Pajak perlu memperhatikan hal-hal berikut ini:

Isilah SPT dengan benar dan jujur, karena kesalahan dalam pengisian SPT yang ditindaklanjuti dengan pemeriksaan pajak maupun pembetulan SPT dapat mengakibatkan denda 2% per bulan hingga 200% atas kekurangan pembayaran pajak atau DPP.

Cermatlah dalam memotong atau memungut pajak, karena ketidakcermatan berujung pada denda 50% hingga 100% dari kekurangan pemotongan atau pemungutan pajak.

Isilah faktur pajak dengan lengkap, karena ketidakcermatan dalam pengisian data faktur pajak berujung pada denda 2% per bulan dari DPP.

BAB III

PENUTUP

3.1 KESIMPULAN

Dasar hukum bidang perpajakan Indonesia yang utama adalah Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan (UU Nomor 6 Tahun 1983) sebagaimana telah beberapa kali diubah,  terakhir dengan Undang-Undang Nomor 16 Tahun 2000. Sedangkan dasar hukum pembentukan dan pelaksanaan Pengadilan Pajak adalah Undang- Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak (UU Nomor 14 Tahun 2002).

Kewajiban pembayaran pajak meliputi : 1.Membayar sendiri pajak yang terutang, 2. Pemotongan / Pemungutan Pajak

Dalam ketentuan perpajakan, dikenal dua macam sanksi pajak: sanksi administrasi dan sanksi pidana. Perbedaan dari kedua sanksi tersebut adalah bahwa sanksi pidana berakibat pada hukuman badan seperti penjara atau kurungan.

Daftar pustaka 

http://www.pajak.go.id

http://nur-indrawan.blogspot.com