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<![CDATA[PENGARUH PENGENDALIAN INTERN DAN TINDAK LANJUT TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN YANG BERIMPLIKASI TERHADAP PENCEGAHAN FRAUD ]]>
<![CDATA[Kustiawan, Memen]]>
<![CDATA[ Jurnal Akuntansi Vol 20, No 3 (2016): September 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i3.2
<![CDATA[The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of financial statement which imply in preventing fraud. The analysis sample of this research was all Government Universities (Perguruan Tinggi Negeri) in West Java which was 15 of those universities were the population of this research (census). Besides giving questionnaires and having interview, doing observation and studying documentation of divisions that handle the financial report in each university were necessary to get the secondary data and interview result of Internal Auditor, if the university was part of Internal Auditor. According to the output of counting path analysis by using Lisrel 8.3 program, it was concluded that the internal control (20.27%) was more dominant than the audit findings follow-up (12.27%) in influencing the quality of financial statement and the influence of financial statement quality in preventing fraud was 2.89%. Based on the whole internal control variables, audit findings follow-up, and quality of financial statement altogether showed the influence toward the fraud prevention was 35.96%.]]>
<![CDATA[TAX PLANNING ]]>
<![CDATA[Kustiawan, Memen]]>;
<![CDATA[solikin, ikin]]>
<![CDATA[ Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 1, No 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara ]]>
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DOI: 10.31113/jia.v1i2.198
<![CDATA[Tax planning is the way to formulate a structure concerning the consequency of tax potential, mainly focusing on the control of every transaction with tax consequence. The objective is to assure that the control over the transaction can make the tax to be transfered to government more efficient. However, the tax planning cannot be formed without a deep survey on the problem to be structured in accordance with the tax law and procedures, after a consideration to other non-tax factors including the strengths and weaknesses of the system. To sum up, an effective tax planning depends mostly on the awareness and involvement of decision makers to the tax impact attached to any activities of the corporate, and not on the expertise of tax profesionnals. ]]>
<![CDATA[Pengaruh Profesionalisme Tingkat Pendidikan dan Pengalaman Auditor terhadap Kualitas Audit pada Inspektorat Provinsi Jawa Barat ]]>
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Kustiawan, Memen]]>;
<![CDATA[Fitriana, Fitriana]]>
<![CDATA[ Syntax Idea Vol 2 No 12 (2020): Syntax Idea ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
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<![CDATA[Penelitian ini merupakan penelitian populasi yang dilakukan pada auditor di Inspektorat Provinsi Jawa Barat dengan jumlah responden sebanyak 85 auditor dengan metode penelitian deskriptif dan verifikatif pendekatan kuantitatif. Pengumpulan data primer menggunakan kuesioner. Data dianalisis menggunakan regresi linier berganda. Tujuan penelitian ini adalah untuk mengetahui pengaruh profesionalisme, tingkat pendidikan dan pengalaman auditor terhadap kualitas audit di Inspektorat Provinsi Jawa Barat. Teknis analisis penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan variabel profesionalisme, tingkat pendidikan dan pengalaman auditor secara simultan berpengaruh terhadap kualitas audit. Adapun pengaruh secara parsial yaitu variabel profesionalisme, variabel tingkat pendidikan dan variabel pengalaman auditor masing-masing berada pada kategori tinggi.]]>
<![CDATA[Kepatuhan Wajib Pajak dan Tax Law Enforcement Sebelum dan Sesudah Penerapan Laporan Keuangan XBRL (Studi Empiris Terhadap Perusahaan Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) ]]>
<![CDATA[Amalia, Nadya Rizki]]>;
<![CDATA[Kustiawan, Memen]]>;
<![CDATA[Adiprawira, Ida Farida]]>;
<![CDATA[Widarsono, Agus]]>;
<![CDATA[Yuniarti, Rozmita Dewi]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jimb.v12i2.38432
<![CDATA[This study aims to see differences in taxpayer compliance and tax law enforcement before and after the implementation of XBRL financial report. This research is a quantitative descriptive study. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 using the purposive sampling method. The analysis technique in this study uses the Mann-Whitney Difference Test. The results of the study obtained that there was no difference between taxpayer compliance before and after the implementation of XBRL financial report. There is a difference between tax law enforcement before and after the implementation of XBRL financial statements.]]>
<![CDATA[Effect of Internal Control Risk in Determining Audit Fees ]]>
<![CDATA[Aziza, Shifa Miarti]]>;
<![CDATA[Apandi, R. Nelly Nur]]>;
<![CDATA[Kustiawan, Memen]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v6i2.65581
<![CDATA[The existence of low internal control is always associated with the amount of audit fees that will be paid by the company, while good internal control can reduce audit fees. Moreover, the audit fee is an important thing for an auditor in carrying out his duties. Therefore, this study aims to find out how internal control affects the determination of audit fees. The method used in this study is a quantitative method with a descriptive and associative approach. The data for this study uses secondary data available on the Stock Exchanges in Indonesia, Malaysia, and Thailand in 2022. The results in this study indicate that internal control cannot affect audit fees because the determination of existing audit fees is based on an agreement made by the auditor and the company with a look at the various factors that exist in the company.]]>
<![CDATA[TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA PT UNILEVER INDONESIA, TBK ]]>
<![CDATA[Fadilla, Nadyanti]]>;
<![CDATA[Prawira, Ida Farida Adi]]>;
<![CDATA[Kustiawan, Memen]]>
<![CDATA[ Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari ]]>
Publisher : <![CDATA[Yayasan Nuraini Ibrahim Mandiri ]]>
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DOI: 10.59407/jmie.v1i2.413
<![CDATA[Tax Planning atau perencanaan pajak adalah tindakan penstrukturan yang terkait dengan konsekuensi potensi pajaknya, yang tekanannya kepada pengendalian setiap transaksi yang ada konsekuensi pajaknya. Tujuannya adalah bagaimana pengendalian tersebut dapat mengefisiensikan jumlah pajak yang akan ditransfer ke pemerintah, melalui apa yang disebut sebagai penghindaran pajak. Metode penelitian yang digunakan adalah metode deskriptif yang memaparkan strategi perencanaan pajak untuk menghemat beban PPh Badan pada PT Unilever Indonesia, Tbk. Data yang digunakan adalah laporan keuangan keuangan tahun 2022 dan tahun 2021. Setelah dilakukan perencanaan pajak ini, perusahan dapat menghemat beban PPh badan terusang sebesar Rp 89.500.000 pada tahun 2021 dan sebesar Rp 142.700.000 pada tahun 2022. Penurunan tersebut meyebabkan pajak terutang tahun berikutnya diasumsikan dapat terjadi penurunan]]>
<![CDATA[The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms ]]>
<![CDATA[Nurdiani, Anny]]>;
<![CDATA[Kustiawan, Memen]]>;
<![CDATA[Saepudin, Didin]]>;
<![CDATA[Evianti, Dessy]]>
<![CDATA[ Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember ]]>
Publisher : <![CDATA[Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana ]]>
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DOI: 10.32897/ajib.2023.2.2.3240
<![CDATA[The manufacturing sector plays an important role in economic development. The government is committed to reviving the manufacturing industry through implementing the Making Indonesia 4.0 Roadmap so that it is ready to enter the industrialization 4.0 period. This phenomenon has sparked investors' interest in investing in large markets. However, investors need to know the financial condition of the company that will be given investment funds to be able to consider the profits they will get. The related information was obtained based on the results of an audit by a financial auditor whether the company obtained a going concern permit or not by considering the company's financial condition, such as its growth profile.company, liquidity, profitability, and solvency at that time. This article aims to find out how much influence company growth, liquidity, profitability and solvency have in deciding going concern status by auditors in each company. This article is useful as knowledge information for academics and investors working in the economic field.]]>
<![CDATA[PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN ASET TETAP UNTUK EFISIENSI PEMBAYARAN PAJAK DI PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK ]]>
<![CDATA[Kusumojati, Putri Pramestiwi]]>;
<![CDATA[Ida Farida Adi Prawira]]>;
<![CDATA[kustiawan, memen]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret ]]>
Publisher : <![CDATA[Yayasan Nuraini Ibrahim Mandiri ]]>
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DOI: 10.59407/jakpt.v1i3.364
<![CDATA[Penelitian ini menitikberatkan pada perencanaan pajak menggunakan metode penyusutan aset tetap untuk meningkatkan efisiensi dalam pembayaran pajak penghasilan di PT. Ultrajaya Milk Industry & Trading Company Tbk. Studi yang dilakukan mengadopsi pendekatan deskriptif-kualitatif untuk menjelaskan dan menafsirkan data yang terkumpul, merujuk pada teori dan literatur yang relevan. Hasil penelitian menunjukkan bahwa baik metode garis lurus maupun metode saldo menurun dalam penyusutan aset tetap memiliki dampak pada efisiensi pembayaran pajak. Dari analisis yang dilakukan, terbukti bahwa Beban penyusutan yang lebih besar dihasilkan oleh metode saldo menurun, yang pada gilirannya mengakibatkan jumlah pajak yang lebih rendah dibandingkan dengan metode garis lurus. Oleh karena itu, metode saldo menurun terbukti lebih efektif dalam mengurangi pembayaran pajak penghasilan.]]>
<![CDATA[Analisis Leverage, Firm Size, Intensitas Aset Dan Intensitas Persediaan Terhadap Tax Avoidance Pada Perusahaan Sektor Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 ]]>
<![CDATA[Kaloko, Hairiah]]>;
<![CDATA[Kustiawan, Memen]]>;
<![CDATA[Fitriana]]>
<![CDATA[ Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret ]]>
Publisher : <![CDATA[LPPM STIA Lancang Kuning Dumai ]]>
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DOI: 10.36917/japabis.v7i1.224
<![CDATA[This research aims to analyze the influence of Leverage, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Avoidance in chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The phenomenon of tax avoidance which causes global losses of up to 427 billion USD per year and an ETR value that is lower than the applicable tax rate for several chemical sector companies is the background for this research. The research used a purposive sampling method with 10 companies for 4 years, analyzing 40 financial reports. Data analysis used panel data regression with the Random Effect Model (REM) based on the results of the Chow Test (Probability 0.8069>0.05) and the Hausman Test (Probability 0.5156>0.05). The research results show that Leverage has a significant positive effect (0.0000≤0.05), Firm Size and Fixed Asset Intensity have a significant negative effect (0.0000≤0.05 and 0.0366≤0.05), while Inventory Intensity has no significant effect (0.4299≥0.05). Simultaneously, the four variables have a significant effect with a coefficient of determination of 99.20%. These findings imply the importance of company characteristics in tax avoidance practices. Companies are expected to evaluate tax planning to produce optimal tax management, while future researchers can research other sectors for maximum results]]>
<![CDATA[Evaluasi Strategi Perencanaan Pajak terhadap Penurunan Pajak Penghasilan Badan pada PT Sinar Eka Selaras Tbk ]]>
<![CDATA[Lingga, Angellee Gloria]]>;
<![CDATA[Prawira, Ida Farida Adi]]>;
<![CDATA[Kustiawan, Memen]]>
<![CDATA[ Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 2 (2025): Artikel Research Nopember 2025 ]]>
Publisher : <![CDATA[Information Technology and Science (ITScience) ]]>
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DOI: 10.47709/jap.v5i2.7419
<![CDATA[Perencanaan pajak merupakan salah satu strategi penting yang dilakukan perusahaan untuk menekan beban pajak secara legal dengan memanfaatkan ketentuan perpajakan yang berlaku. Tujuan penelitian ini adalah untuk mengkaji penerapan perencanaan pajak pada PT Sinar Eka Selaras Tbk sebagai upaya menekan beban pajak secara legal. Data diperoleh melalui studi dokumentasi laporan keuangan dan kajian literatur terkait teori perencanaan pajak. Analisis difokuskan pada identifikasi akun yang dapat dioptimalkan sesuai peraturan perpajakan, diikuti penerapan koreksi fiskal untuk meminimalkan kewajiban pajak penghasilan secara sah. Hasil menunjukkan bahwa perencanaan pajak efektif menurunkan beban pajak, dengan penghematan signifikan pada tahun 2024 dan 2023. Temuan ini memberikan bukti empiris bahwa perencanaan pajak dapat menjadi alat efektif bagi perusahaan retail dalam mengelola beban pajak secara legal dan efisien.]]>
