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

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Strategi Optimalisasi Pengurang Fiskal Dalam Menekan Beban Pajak Penghasilan: Studi PT Indo Kordsa Tbk Agisti, Chika Almalia; Perwira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.670

Abstract

This study aims to analyze tax planning as an effort to reduce the income tax payable of PT Indo Kordsa Tbk. The research employs a qualitative approach with a descriptive method through the analysis of secondary data in the form of the company’s 2024 financial statements obtained from the Indonesia Stock Exchange. Data collection techniques were carried out through documentation and literature review to obtain information related to financial reports and tax planning concepts. During the analysis process, several assumptions were also applied due to the unavailability of complete detailed information in the company’s financial statements. The findings indicate that several accounts—such as employee welfare expenses, entertainment and donation expenses, and other operating expenses—can be further optimized through legal and compliant tax planning strategies. The implementation of these strategies succeeded in reducing the income tax burden by 153,302 USD in 2024 and 225,875 USD in 2023, ultimately increasing the company’s profit for the year. This research is expected to be beneficial for companies and practitioners in optimizing fiscal deductions, as well as enriching academic understanding for the development of future studies related to tax planning.
Manajemen Perpajakan PT Golden Energy Mines Tbk: Strategi Kepatuhan, Kontrol Risiko, dan Kontribusi Ekonomi Nasional Anggasmara Putra, Angga; Adi Prawira, Ida Farida; Kustiawan, Memen
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1035

Abstract

Tax management is a critical aspect of multinational corporate operations, particularly in the mining industry under strict regulatory oversight. This study analyzes the tax management system of PT Golden Energy Mines Tbk (GEMS) using a qualitative case study method based on consolidated financial statements and sustainability reports 2023–2024. Research results demonstrate that GEMS implements a full compliance strategy through a comprehensive self-assessment system, quarterly tax risk evaluation, and effective communication with tax authorities. GEMS' tax contribution reached USD 646.68 million in 2023, significantly contributing to the state's Non-Tax Revenue (PNBP) from the energy and mineral sector. Effective tax management is not merely a regulatory requirement but a strategic mechanism to create shared value for all stakeholders while minimizing tax risks and contingent liabilities. The research recommends strengthening international tax transparency and implementing Country-by-Country Reporting to enhance stakeholder confidence.
THE INFLUENCE OF COMPANY LEVEL ON AUDIT QUALITY IN INDONESIA'S LISTED BANKING COMPANIES Ashirova, Kamola; Kustiawan, Memen; Imas Nurani Islami; Bekimbetova, Gulnora
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3634

Abstract

This study analyzes the influence of firm-level factors, as proxied by technology investment, on audit quality based on auditor decisions (in Big Four versus Non-Big Four companies), for banking companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Based on agency theory, signaling theory, and the resource-based view (RBV), banks with higher organizational levels tend to hire reputable external auditors to minimize information asymmetry and convey financial reliability to stakeholders. Using a quantitative approach with purposive sampling, data was obtained from 60 companies for annual observations, which were then analyzed using binary logistic regression. The results show that the average technology investment (in natural logarithm) is 25.3963, with a standard deviation of 2.053, reflecting substantial variation across banks. Approximately 60% of cases involve Big Four auditors. The binary logistic regression results indicate a statistically significant and positive relationship between firm-level technology investment and audit quality (Wald = 5.571, p = 0.018, Exp(B) = 1.417), although the model explains a modest proportion of variance (Nagelkerke R² = 0.135), suggesting that additional predictors may further improve explanatory power in future research.
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.
Co-Authors Agisti, Chika Almalia Agus Widarsono Amalia, Nadya Rizki Anggasmara Putra, Angga Ashirova, Kamola Aziza, Shifa Miarti Bekimbetova, Gulnora Cahyaningtyas, Rahmayanti Evianti, Dessy Fadilla, Nadyanti Fauzia, Nasihah Fauziah, Nur Israq Fitriana Ida Farida Ida Farida Adi Prawira Ikin Solikin Imas Nurani Islami Junyes, Hendy Rizki Kaloko, Hairiah Khoirunnisa, Novita Kusumojati, Putri Pramestiwi Lingga, Angellee Gloria Natawiria, Muhammad Dava Nur Apandi, R Nelly Nurdiani, Anny Perwira, Ida Farida Adi Rozmita Dewi Yuniarti, Rozmita Dewi Saepudin, Didin Sofia, Khalida Sofia SRI RAHAYU Yoga Yuniadi