Garuda - Garba Rujukan Digital

The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms Nurdiani, Anny; Kustiawan, Memen; Saepudin, Didin; Evianti, Dessy
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3240

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.

PERENCANAAN PAJAK MELALUI METODE PENYUSUTAN ASET TETAP UNTUK EFISIENSI PEMBAYARAN PAJAK DI PT. ULTRAJAYA MILK INDUSTRY & TRADING COMPANY TBK Kusumojati, Putri Pramestiwi; Ida Farida Adi Prawira; kustiawan, memen
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 3 (2024): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i3.364

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.

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 Kaloko, Hairiah; Kustiawan, Memen; Fitriana
Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i1.224

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

Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk Junyes, Hendy Rizki; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.17045

This study aims to analyze tax planning strategies to minimize the corporate income tax expense at PT Ramayana Lestari Sentosa, Tbk by utilizing legal tax deductions according to Indonesian tax regulations. The research employs a qualitative descriptive approach, using the company’s annual financial statements from 2022 and 2023 as the primary data source. Through detailed analysis of the income statements and fiscal reconciliation reports, the study identifies deductible expenses that can be strategically allocated to reduce taxable income and, consequently, tax expenses. The findings reveal that reallocating certain costs—such as donations, entertainment, employee welfare, research and development, scholarships, internships, and training—into tax-deductible categories effectively reduces the tax expense. Specifically, the company was able to lower its income tax expense by approximately IDR 2.826 billion in 2022 and IDR 1.433 billion in 2023. These tax savings were achieved by optimizing cost allocations in compliance with prevailing tax laws, including Indonesian Law No. 36 of 2008, which allows deductions for costs related to social infrastructure and human resource development. The study highlights the importance of tax planning as a legal method for companies to manage tax liabilities without violating tax regulations. This research contributes practical insights for corporate tax management, demonstrating that strategic allocation of deductible expenses can significantly impact the company’s financial performance by reducing tax burdens. Ultimately, effective tax planning enhances corporate efficiency and compliance, supporting sustainable business growth.

Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization Khoirunnisa, Novita; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16989

Tax planning is an important element in financial management that aims to minimize the tax burden that must be paid by the company. In this case, tax planning does not only focus on efforts to reduce the tax burden, but also is a strategy designed to ensure compliance with applicable tax regulations. This study aims to analyze the tax planning strategy implemented at PT Mayora Indah Tbk to align compliance with tax regulations with the optimization of the company's tax burden. This research uses a descriptive qualitative method by analyzing secondary data in the form of the Annual Report of PT Mayora Indah Tbk in 2022 and 2023 published on the Indonesia Stock Exchange. The results showed that the implementation of tax planning at PT Mayora Indah Tbk by converting costs that cannot be deducted from gross income (non deductible expense) into costs that can be deducted from gross income (deductible expense) is effective in reducing the company's tax burden so that the profit earned by the company remains optimal. Through tax planning, the company obtained tax savings for 2023 amounted Rp11,668,828,189 and 2022 amounted Rp12,523,559,687. Thus, PT Mayora Indah Tbk can optimize cost efficiency while still complying with applicable tax regulations. The results of this study are expected to be a reference for tax practitioners in designing effective tax planning policies.

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

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 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

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.

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

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.

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

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 PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization Khoirunnisa, Novita; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16989

Tax planning is an important element in financial management that aims to minimize the tax burden that must be paid by the company. In this case, tax planning does not only focus on efforts to reduce the tax burden, but also is a strategy designed to ensure compliance with applicable tax regulations. This study aims to analyze the tax planning strategy implemented at PT Mayora Indah Tbk to align compliance with tax regulations with the optimization of the company's tax burden. This research uses a descriptive qualitative method by analyzing secondary data in the form of the Annual Report of PT Mayora Indah Tbk in 2022 and 2023 published on the Indonesia Stock Exchange. The results showed that the implementation of tax planning at PT Mayora Indah Tbk by converting costs that cannot be deducted from gross income (non deductible expense) into costs that can be deducted from gross income (deductible expense) is effective in reducing the company's tax burden so that the profit earned by the company remains optimal. Through tax planning, the company obtained tax savings for 2023 amounted Rp11,668,828,189 and 2022 amounted Rp12,523,559,687. Thus, PT Mayora Indah Tbk can optimize cost efficiency while still complying with applicable tax regulations. The results of this study are expected to be a reference for tax practitioners in designing effective tax planning policies.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search