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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Journal of Financial and Tax
Cahyaningtyas, Rahmayanti
Unknown Affiliation
Economics, Econometrics & Finance Education

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TAX PLANNING SEBAGAI STRATEGI EFISIENSI PPH BADAN PADA PT YUPI INDO JELLY GUM TBK Cahyaningtyas, Rahmayanti; Adi Prawira, Ida Farida; Kustiawan, Memen
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.689

Abstract

This study aims to analyze the implementation of tax planning as an effort to improve Corporate Income Tax efficiency at PT Yupi Indo Jelly Gum Tbk. This research employs a descriptive qualitative method with a case study approach, utilizing secondary data from the Annual Financial Reports for the fiscal years 2023 and 2024. The analysis focuses on the fiscal reconciliation of entertainment expenses, donations, and financial expense, which significantly contribute to positive fiscal corrections. The results indicate that prior to tax planning, the company bore a higher tax expense due to expenses classified as non-deductible. By implementing tax strategies, specifically create of a Nominative List for entertainment expenses, aligning donations with the criteria of Government Regulation No. 93 of 2010, and proving the business purpose of loan funds (tracing) to satisfy the 3M principle, these expenses were successfully reclassified as deductible expenses. The simulation results demonstrate that these strategies generated tax savings of IDR 244,769,140 in 2023 and IDR 790,359,240 in 2024. This study concludes that legal tax planning is effective in optimizing tax liabilities while maintaining compliance with applicable tax regulations.
Bridging Cognitive Biases and Pedagogical Strategies: A Systematic Literature Review of Behavioral Accounting Education Research Junyes, Hendy Rizki; Khoirunnisa, Novita; Cahyaningtyas, Rahmayanti
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

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Abstract

Cognitive bias creates various problems for accountants, and one of the most well-known cases resulting from failure in professional judgment due to bias was the collapse of Enron Corporation and its audit firm. The main objective of this article is to synthesize and map the current research landscape regarding pedagogical strategies used in teaching behavioral accounting and cognitive bias. The method employed is a Systematic Literature Review (SLR) by analyzing 30 articles out of the 118 articles identified. The findings indicate the existence of cognitive biases that frequently arise in accounting education, as well as efforts from various parties including practitioners, universities, and others to mitigate cognitive bias among accounting students, which is considered an appropriate stage to prevent such bias in the future. The strategies proven to be effective in addressing this issue are Problem-Based Learning (PBL) and Case-Based Learning.
Co-Authors Ida Farida Adi Prawira Junyes, Hendy Rizki Khoirunnisa, Novita Kustiawan, Memen