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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS The International Journal of Business Review (The Jobs Review) Syntax Idea Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jurnal Administrasi Publik dan Bisnis (JaPaBis) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Audit, Pajak, Akuntansi Publik
Kustiawan, Memen
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PENGENDALIAN INTERN DAN TINDAK LANJUT TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN YANG BERIMPLIKASI TERHADAP PENCEGAHAN FRAUD Kustiawan, Memen
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.599 KB) | DOI: 10.24912/ja.v20i3.2

Abstract

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%.
TAX PLANNING Kustiawan, Memen; solikin, ikin
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol 1, No 2 (2004): Jurnal Ilmu Administrasi STIA LAN Bandung
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v1i2.198

Abstract

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. 
Pengaruh Profesionalisme Tingkat Pendidikan dan Pengalaman Auditor terhadap Kualitas Audit pada Inspektorat Provinsi Jawa Barat Rahayu, Sri; Kustiawan, Memen; Fitriana, Fitriana
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
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) Amalia, Nadya Rizki; Kustiawan, Memen; Adiprawira, Ida Farida; Widarsono, Agus; Yuniarti, Rozmita Dewi
Jurnal Ilmu Manajemen dan Bisnis Vol 12, No 2 (2021): Jurnal Ilmu Manajemen dan Bisnis. September 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v12i2.38432

Abstract

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.
Effect of Internal Control Risk in Determining Audit Fees Aziza, Shifa Miarti; Apandi, R. Nelly Nur; Kustiawan, Memen
The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v6i2.65581

Abstract

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.
Implementation of Tax Planning at PT Mayora Indah Fauziah, Nur Israq; Farida, Ida; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13976

Abstract

This research investigates the implementation of tax planning at PT. Mayora Indah, a prominent food production company in Indonesia. The study employs a descriptive data analysis method to assess tax planning using the fixed asset depreciation method, focusing on financial reports from 2021 to 2022. The primary objective is to analyze the impact of different depreciation methods on income tax payments. In the introduction, the significance of tax planning is highlighted as a crucial aspect of organizational management, emphasizing the need to comply with tax regulations while minimizing tax liabilities. The study specifically delves into the tax planning strategy related to fixed asset depreciation methods, examining their implications on tax obligations. The literature review covers essential concepts such as tax planning, influencing factors in taxpayer behavior, and various tax planning strategies, including tax saving, tax avoidance, and optimizing allowable tax credits. It also discusses the classification and depreciation of fixed assets in taxation, outlining different groups and depreciation rates. The research methodology is comparative, employing descriptive methods to analyze the implementation of tax planning at PT. Mayora Indah. The results of the analysis indicate that the straight-line depreciation method results in higher taxes compared to the declining balance method for the years 2021 and 2022. The company profile provides an overview of PT. Mayora Indah, emphasizing its market presence, vision, and mission. The analysis of the results of tax implementation using the depreciation method includes income calculations, depreciation expenses, taxable business profits, and income tax calculations for both straight-line and declining balance methods. The conclusion highlights that the declining balance method yields smaller taxes compared to the straight-line method, demonstrating the effectiveness of tax planning through fixed asset depreciation. The study suggests that PT. Mayora Indah can achieve significant cost savings by implementing the declining balance method in its tax planning strategy.
Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Fauzia, Nasihah; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

Abstract

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.
Analysis of the Implementation of Tax Planning to Minimize Income Tax Burden at PT MAP Boga Adiperkasa Tbk in 2022 Sofia, Khalida Sofia; Kustiawan, Memen; Farida, Ida
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13701

Abstract

The obligation to pay taxes applies not only to personal taxpayers, but also to business entities. Implementation Taxpayers must pay, deposit, and report tax calculations under the self-assessment system. However, business entities have different interests from the government in terms of taxes. Companies strive to reduce costs as low as possible including in paying taxes. Tax management is present as a bridge medium in minimizing tax payments without violating the Tax Law. The research that the author conducted was to conduct tax management planning for PT MAP Boga Adiperkasa Tbk in 2022. The research was conducted with a qualitative approach and data analysis with descriptive methods. The strategies carried out by the author to reduce the tax burden that must be paid by the company include a strategy to delay income, a strategy to maximize deductible costs, and a strategy to manage transactions related to providing employee welfare. The results of the research conducted by the researcher show that the company can save the tax burden from Rp. 36,842,250,000 to Rp. 16,889,000,000. This tax burden savings is very large for business entities which is worth Rp. 59,859,750 or with a percentage of 54%.
Tax Planning Using the Fixed Asset Depreciation Method for Efficient Tax Payments at PT. Bina Dana Arta Insurance Tbk Natawiria, Muhammad Dava; prawira, Ida farida adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13975

Abstract

This research aims to evaluate tax planning using the fixed asset depreciation method for efficient tax payments at PT Tri Banyan Tirta Tbk. Quantitative research methods with a descriptive approach are used in the analysis, and the results show that the fixed asset depreciation method, especially the declining balance method, can increase the efficiency of income tax payments. The research was conducted at PT Tri Banyan Tirta Tbk, a bottled drinking water company. Taxes have a large contribution to Indonesia's state revenue, but are also a burden for companies. Therefore, tax planning, especially in choosing the method of depreciation of fixed assets, can influence the size of the tax burden and taxable profit. Fixed assets have an important role in company operations, and the depreciation process is applied systematically over their useful life. This research method analyzes PT Tri Banyan Tirta Tbk financial report data for 2021-2022. The results of calculating depreciation expense using the straight line and declining balance methods show that the declining balance method results in higher depreciation expenses, but results in lower income tax. Therefore, the conclusion of this research is that the declining balance method is more efficient in saving income tax payments for PT Tri Banyan Tirta Tbk.
TAX PLANNING ATAS PAJAK PENGHASILAN BADAN PADA PT UNILEVER INDONESIA, TBK Fadilla, Nadyanti; Prawira, Ida Farida Adi; Kustiawan, Memen
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i2.413

Abstract

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
Co-Authors Agus Widarsono Amalia, Nadya Rizki Aziza, Shifa Miarti Evianti, Dessy Fadilla, Nadyanti Fauzia, Nasihah Fauziah, Nur Israq Fitriana Ida Farida Ida Farida Adi Prawira Ikin Solikin Junyes, Hendy Rizki Kaloko, Hairiah Khoirunnisa, Novita Kusumojati, Putri Pramestiwi Natawiria, Muhammad Dava Nur Apandi, R Nelly Nurdiani, Anny Rozmita Dewi Yuniarti, Rozmita Dewi Saepudin, Didin Sofia, Khalida Sofia SRI RAHAYU Yoga Yuniadi