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"[ABSTRAKLaporan magang ini menganalisis perlakuan akuntansi dan perpajakan ataspencadangan biaya pesangon di PT GGS untuk periode yang berakhir pada tanggal31 Desember 2014. Secara lebih rinci laporan magang ini membahas mengenaiperhitungan pencadangan biaya pesangon menurut aktuaris dan akuntansi, sertaimplikasi yang ditimbulkan akibat perbedaan perlakuan antara akuntansi dan pajak terhadap laporan keuangan PT GGS. Berdasarkan hasil analisis, diketahui bahwaadanya perbedaan perlakuan tersebut membuat perusahaan memperlakukan cadanganbiaya pesangon sebagai beda temporer yang artinya perusahaan harus mengakui,menghitung, dan menyajikan adanya pajak tangguhan dalam laporan keuangan yang akan mempengaruhi pendapatan kena pajak perusahaan.

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ABSTRACTThis internship report analyzes accounting and tax treatment of retirement expenseallowance in PT GGS for the year ended December 31, 2014. Furthermore, thisreport discusses the calculation of retirement expense allowance according toactuaris and accounting, as well as the implication arising from differences betweenaccounting and tax treatment against PT GGS financial statements. Based on result of analysis, known that the difference in treatment makes company treats retirementexpense allowance as ?temporary different?, which means the company must berecognize, calculate, and disclose the deffered tax in the financial statements that would be affect the company?s taxable income.;This internship report analyzes accounting and tax treatment of retirement expenseallowance in PT GGS for the year ended December 31, 2014. Furthermore, thisreport discusses the calculation of retirement expense allowance according toactuaris and accounting, as well as the implication arising from differences betweenaccounting and tax treatment against PT GGS financial statements. Based on result of analysis, known that the difference in treatment makes company treats retirementexpense allowance as ?temporary different?, which means the company must berecognize, calculate, and disclose the deffered tax in the financial statements that would be affect the company?s taxable income., This internship report analyzes accounting and tax treatment of retirement expenseallowance in PT GGS for the year ended December 31, 2014. Furthermore, thisreport discusses the calculation of retirement expense allowance according toactuaris and accounting, as well as the implication arising from differences betweenaccounting and tax treatment against PT GGS financial statements. Based on result of analysis, known that the difference in treatment makes company treats retirementexpense allowance as “temporary different”, which means the company must berecognize, calculate, and disclose the deffered tax in the financial statements that would be affect the company’s taxable income.]"

"ABSTRACTSkripsi ini membahas mengenai perbuatan melawan hukum pada pemutusan hubungan kerja terhadap pekerja. Beberapa hal yang harus diperhatikan oleh pengusaha dalam melakukan pemutusan hubungan kerja seperti larangan dan prosedurnya, apabila dilanggar maka dikategorikan sebagai perbuatan melawan hukum dan bagi pekerja yang dirugikan dapat melakukan gugatan ganti rugi berdasarkan undang-undang ke Pengadilan Negeri. Tulisan ini dibuat dengan metode penelitian kepustakaan yang bersifat yuridis normatif. Hasil penelitian menyarankan memasukan perbuatan melawan hukum dalam Undang-Undang Ketenagakerjaan, meningkatkan pengawasan pemerintah serta memberikan sanksi maksimal terhadap perbuatan melawan hukum pada pemutusan hubungan kerja.

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ABSTRACTThis thesis discusses about the deeds against law of dismissal of job of the workers. There is a view thing the entrepreneur had to concern within dismissal of job for example like the prohibition and the procedure, the infraction will be categorized as unlawful act and the victim can claim the compensation based on The Constitution to the district court. This thesis uses the method of literature research that is normative juridical. The researcher suggests unlawful act things in Labor Law, increase government supervision and providing maximum sanction against an unlawful act on the termination of employment"