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All Journal Fakultas Ekonomi Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management Al-Qawaid
Wakik, Wakik
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN DALAM UPAYA MENGEFISIENSI PAJAK TERUTANG (STUDI KASUS PADA PT. BMA MALANG) Wakik, Wakik
JURNAL AGREGAT Vol 4, No 1 (2019)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.309 KB)

Abstract

Perencaan pajak merujuk pada proses merekayasa usaha dan transaksi wajib pajak agar utang pajak berada dalam jumlah yang minimal, tetapi masih berujuk pada peraturan perpajakan. Namun, demikian perencaan pajak dapat diartikan sebagai perencanaan pemenuhan kewajiban perpajakan secara lengkap, benar, tepat waktu sehingga dapat dengan optimal menghindari pemborosan sumber daya. Dengan melakukan perencaan pajak, pajak yang dibayarkan tidak lebih besar dari yang seharusnya dan perusahaan dapat menghemat pajak sehingga kas yang tadinya digunakan untuk membayar pajak dapat dialihkan sebagai modal kerja perusahan. Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak dalam upaya mengefisensi jumlah pajak terutang pada PT. BMA Malang. Objek dalam penelitian ini adalah perencanaan pajak PT. BMA Malang berdasarkan Laporan Keuangan PT. BMA Malang. Dalam penelitian ini mengunakan metode analisis deskriptif. Hasil yang diperoleh dari penelitian dapat disimpulkan bahwa dalam menerapkan perencanaan pajak perusahaan memiliki kebijakan yaitu perlakuan metode gross up, memaksimalkan biaya fiskal dan meminimalkan biaya yang tidak dijadikan pengurang dalam menghitung jumlah pajak terutang. Penerapan perencanaan pajak pada perusahaan PT. BMA Malang mampu meminimalkan jumlah pajak terutang perusahaan sebesar Rp. 1.130.500 dibandingkan sebelum di terapkannya Perencanaan Pajak yaitu sebesar Rp. 678.765 atau dengan selisih sebesar Rp. 451.735. atas perencanaan pajak pada pengunaan metode gross up, akun pembelian seragam karyawan, beban sumbangan dan beban pelatihan dan pengembangan SDM.
PENINGKATAN JUMLAH STATUS JANDA DAN DAMPAK PERCERAIAN: (Studi Kasus Desa Sukorejo, Kecamatan Sumber Wringin, Kabupaten Bondowoso) wakik, wakik; Rofiq, Ainur
Al-Qawaid : Journal of Islamic Family Law Vol 3 No 1 Desember 2024
Publisher : Al-Qawaid Research Centre of the Department of Islamic Family Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52491/qowaid.v3i1.175

Abstract

Divorce is an important aspect of marriage law and falls within the realm of civil law, significantly impacting social structure and individuals. This study examines the increase in the number of widows due to divorce and its implications, focusing on the underlying factors contributing to this phenomenon. The research notes that economic factors, such as the inability to provide adequate support, unemployment, and lack of income, account for about 14% of total divorce cases. Additionally, domestic violence also plays a role as a cause of divorce, although its contribution is relatively small (0.6%). Nevertheless, the trend of domestic violence tends to increase and affects household stability. Ongoing disputes and arguments are dominant factors, contributing 36% and 29% of total divorce cases based on data from the Religious Court. Infidelity is also often a significant cause of divorce. This research is expected to provide deeper insights into the social impacts of divorce and inform policies and support for affected individuals.
Edu Finance to Improve Financial Literacy in Rengginang MSMEs in Sumenep Regency Syauqi, Ahmad; Mubarok, Imam Anas; Wakik, Wakik; Anshori, Syaiful
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.599

Abstract

This research aims to provide a comprehensive understanding of the basic concepts of financial management, such as transaction recording, budgeting, and cost calculations, which are expected to help MSMEs in making more appropriate business decisions. The population that is the focus of this study is all Rengginang MSMEs, totaling 42 MSMEs. The sampling technique used in this study is a saturated/census sample, the author took all respondents from the Rengginang MSME population, namely 42 respondents/MSMEs. Because it employs numerical data for descriptive statistical analysis, the research design employed in this study is quantitative. The outcomes of these computations will thereafter be contrasted with Chen and Volpe's standards for financial literacy. The study's findings indicate that financial behavior, financial awareness, and financial abilities are generally inadequate. Therefore, it is necessary to apply the Edu Finance Model for Rengginang MSMEs, which consists of Funding planning for rengginang MSMEs in Prenduan Village requires a clear written plan detailing the capital required and how the funds will be used. A profit and loss report can be prepared, providing information for rengginang MSMEs to manage their businesses. Furthermore, orderly financial record keeping will facilitate MSMEs. Feedback is needed to determine the extent to which budget allocations are in line with the plan. If not, the root cause of the discrepancy should be identified and incorporated into the next period's action plan to ensure sustainable financial management.
Edu Finance to Improve Financial Literacy in Rengginang MSMEs in Sumenep Regency Syauqi, Ahmad; Mubarok, Imam Anas; Wakik, Wakik; Anshori, Syaiful
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.599

Abstract

This research aims to provide a comprehensive understanding of the basic concepts of financial management, such as transaction recording, budgeting, and cost calculations, which are expected to help MSMEs in making more appropriate business decisions. The population that is the focus of this study is all Rengginang MSMEs, totaling 42 MSMEs. The sampling technique used in this study is a saturated/census sample, the author took all respondents from the Rengginang MSME population, namely 42 respondents/MSMEs. Because it employs numerical data for descriptive statistical analysis, the research design employed in this study is quantitative. The outcomes of these computations will thereafter be contrasted with Chen and Volpe's standards for financial literacy. The study's findings indicate that financial behavior, financial awareness, and financial abilities are generally inadequate. Therefore, it is necessary to apply the Edu Finance Model for Rengginang MSMEs, which consists of Funding planning for rengginang MSMEs in Prenduan Village requires a clear written plan detailing the capital required and how the funds will be used. A profit and loss report can be prepared, providing information for rengginang MSMEs to manage their businesses. Furthermore, orderly financial record keeping will facilitate MSMEs. Feedback is needed to determine the extent to which budget allocations are in line with the plan. If not, the root cause of the discrepancy should be identified and incorporated into the next period's action plan to ensure sustainable financial management.
Co-Authors Ahmad Syauqi ahmad syauqi, ahmad Ainur Rofiq Anshori, Syaiful Mubarok, Imam Anas