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p-Index From 2021 - 2026
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All Journal Journal of Management, Economic, and Accounting
Sari, Anggi Tiara
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tax Management Analysis At PT Sumber Usaha Nusantara Sari, Anggi Tiara; Irawan, Irawan; Sari, Pipit Buana
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1526

Abstract

This study aims to analyze the implementation of tax management at PT. Sumber Usaha Nusantara, a company engaged in supplying and exporting fishery products, particularly seafood such as soft shell crab, mud crab, and shrimp. This study used a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies. The results indicate that the company has implemented effective tax management, encompassing tax planning, implementation, and control, thus maintaining tax compliance through timely tax reporting, calculation, and payment. The implementation of tax management also enables the company to manage its tax burden efficiently and legally by utilizing available tax facilities. This study recommends that the company improve the competence of its tax staff, strengthen internal controls, and optimize tax facilities. Further research is recommended to examine the effect of tax management on the company's financial performance.
Co-Authors Irawan Irawan Pipit Buana Sari, Pipit Buana