This research aims to determine the calculation of acquisition price and selling price in order to determine value added tax. The analytical method used in this research is descriptive quantitative. This research data is qualitative and quantitative. Researcher data collection techniques are interviews and documentation. The research variables are acquisition price, selling price, and value added tax. The results of the research show that UD. Meteor in calculating the acquisition price is not correct because it has not added the acquisition cost element. In calculating prices, UD. Meteor is correct because it adds a mark up in its calculations, but it is not correct because it has not added the elements of electricity costs, telephone costs, equipment costs and labor costs. Therefore, the calculations in this study are greater than the UD calculations. Meteor. Based on the results of calculating the acquisition price and selling price in this research, the calculated value added tax is IDR 71,104,945.UD. Meteor should pay more attention to costs such as acquisition costs, electricity costs, telephone costs, equipment costs and labor costs when carrying out business activities, and calculate them properly. Preferably UD. Meteor recalculates the acquisition price and selling price by adding acquisition costs, electricity costs, telephone costs, equipment costs and labor costs. So that the acquisition price and selling price determined are more appropriate.
 
 

Kegiatan pengabdian ini memiliki tujuan yaitu untuk memberikan pelatihan serta ilmu kepada peserta mengenai manajemen keuangan produk olahan daging dan telur puyuh. Fokus pengabdian yaitu peserta bisa memahami dan menghitung keuntungan dari produk olahan dalam bentuk puyuh ungkep dan ekado. Pelaksanaan kegiatan dilakukan di laboratorium Peternakan Fakultas Pertanian Uniska-Kediri dengan melibatkan peserta dari Pondok Lansia NU An-Nuur dan Pondok Pesantren Darussalam Kota Kediri serta beberapa fasilitator dari Uniska-Kediri. Hasil dari pengabdian ini menunjukkan bahwa adanya peningkatan pengetahuan peserta dari 34,93 persen menjadi 83,04 persen. Peserta mengetahui potensi dan pemasaran produk olahan berbasis burung puyuh. Selain itu, peserta memahami bahwa pengolahan dan kemasan dapat meningkatkan harga jual dan keuntungan produk olahan puyuh ungkep dan olahan ekado.

There are Lowest Balance, Average Balance and Daily Balance methods for calculating savings interest. The effect on PPh article 4 (2) if interest up to IDR 240,000 per month is subject to a 0% tax rate, more than IDR 240,000 per month is subject to a 10% tax rate and the effect on accounting calculations for Calculation of Business Results and Balance Sheet. The sampling technique uses the quota sampling method. Researchers determined a sample of 10 members with the criteria that members had voluntary savings of more than IDR 4,000,000. Data was obtained through interviews and documentation. From the research results, the Lowest Balance method produces interest expenses of IDR 2,003,844, Average Balance IDR 2,115,324, Daily Balance IDR 2,171,589. Of the 10 members sampled, the Lowest Balance method produces PPh article 4 (2) IDR 151,121, Average Balance IDR 151,537 and Daily Balance IDR 178,992. With details of the Lowest Balance and Average Balance methods, 6 members are subject to a PPh rate of 4 (2) 0% and 4 members are subject to a PPh rate of 4 (2) 10%. Meanwhile, for the Daily Balance method, 5 members are subject to a 0% PPh 4(2) rate, and the remaining 5 members are subject to a 10% rate. The Lowest Balance Method should be applied because it produces the smallest interest expense seen in 2021 PT Gudang Garam Tbk Former Employee Cooperative. East Java's "Sekar" suffered losses. By applying the Lowest Balance method, the losses incurred will not increase.

Kualifikasi usaha jasa konstruksi adalah pembagian grade dalam jasa konstruksi  dan merupakan salah satu penentu besarnya tarif pajak. Pengenaan pajak akan mengurangi laba, oleh karena itu perusahaan sebaiknya mempunyai perencanaan pajak guna memperoleh pengenaan pajak yang serendah-rendahnya (efisien). Kegiatan penelitian memiliki tujuan dapat memberikan informasi tentang penerapan kualifikasi usaha dan efisiensi pajak pada perusahaan jasa konstruksi. Penelitian ini bisa memberikan informasi serta beberapa pendapat yang diperlukan untuk perusahaan. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan untuk penelitian ini wawancara serta dokumentasi.
Teknik analisis dilakukan dengan cara menganalisis laporan laba rugi tahun 2018, menganalisis Sertifikat Badan Usaha Jasa Konstruksi, menganalisis Sertifikat Keahlian Tenaga Kerja, menghitung besarnya pajak, dan menghitung efisiensi pajak. Berdasarkan hasil penelitian, CV. Cipta Persada merupakan perusahan pelaksana jasa konstruksi. Penerapan kualifikasi usaha pada CV. Cipta Persada sudah sesuai dengan peraturan terbaru (LPJK No. 3 tahun 2017) dan telah melakukan perencanaan pajaknya secara efisien sebesar 11%.