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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Visi Manajemen (JVM) Journal Liaison Academia and Society Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Kewirausahaan Bukit Pengharapan Journal of Innovative and Creativity Jurnal Ekonomi Bisnis Digital Journal of Management and Economics Research Jurnal Ilmiah Manajemen Dan Kewirausahaan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Jurnal Studi Akuntansi Pajak Keuangan
Syamsul Bahri Arifin
Universitas Harapan Medan
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Penerapan Tax Planning atas Pajak Penghasilan Badan pada CV. Wira Arya Sejahtera Dina Putri Nadiati; Syamsul Bahri Arifin; Desi Ika
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5452

Abstract

This study aims to analyze the implementation of tax planning on corporate income tax at CV Wira Arya Sejahtera to optimize tax obligations legally and in compliance with applicable tax regulations. The research adopts a qualitative descriptive approach using a case study design. Data were collected from the company’s 2023 financial statements and Annual Tax Returns (SPT). The analysis focuses on identifying opportunities for tax efficiency through deductible expense optimization, appropriate accounting treatment, and legitimate tax-saving strategies under Indonesian tax law. The findings reveal that through effective tax planning, the company successfully reduced its Taxable Income (PKP), resulting in a decrease in the Corporate Income Tax (PPh Badan) payable from IDR 200,119,828 to IDR 162,284,665. This adjustment led to total tax savings of IDR 37,835,163. The study concludes that proper tax planning not only contributes to lowering tax expenses but also strengthens the company’s financial performance and compliance posture. Therefore, systematic and lawful tax planning should be continuously applied as part of the company’s financial management strategy to achieve sustainable efficiency.
Analisis Implementasi Strategi Perencanaan Pajak Penghasilan Badan sebagai Upaya Penghematan Beban Pajak pada PT Anggada Indo Asia Amelia Chantika Fati’ah; Syamsul Bahri Arifin
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5453

Abstract

This study analyzes the implementation of corporate income tax planning strategies at PT Anggada Indo Asia as an effort to reduce tax expenses. A descriptive qualitative method was used, employing interviews, observations, and documentation. The results show that the company has not yet fully implemented tax planning, as evidenced by fiscal corrections made to several expenses that do not comply with tax regulations. These non-deductible expenses need to be better managed to minimize tax liabilities. The recommended strategies include adherence to applicable tax regulations, completeness of supporting documents, and the reclassification of non-deductible expenses to optimize tax deductions. After the implementation of tax planning strategies, the company achieved a tax expense reduction of IDR 2,816,430, which represents a 2.4% efficiency from the total tax liability. This demonstrates that effective tax planning can significantly reduce the tax burden in a legal manner, without violating tax laws or regulations. Furthermore, the study highlights the importance of strategic tax planning for companies, as it not only ensures tax compliance but also enhances financial efficiency. The findings suggest that with a well-executed tax planning strategy, companies can optimize their tax obligations, reduce unnecessary costs, and achieve better financial performance. This study emphasizes the need for companies to adopt systematic tax planning to maintain compliance while taking advantage of tax-saving opportunities within the legal framework.
Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Likuiditas Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2023) Eva Ria Susanti Br Purba; Azwansyah Habibie; Syamsul Bahri Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4492

Abstract

This study examines and analyzes the effect of three independent variables, Tax Planning, Tax Avoidance, and Liquidity, on Firm Value, with Corporate Transparency as a moderating variable. The population of this study consists of manufacturing companies in the consumer good industry sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used was purposive sampling, resulting in a total sample of 28 companies. The data were obtained from company financial statements and analyzed using SPSS version 26. The result of this study indicates that tax planning has no significant effect on firm value, while tax avoidance and liquidity have a significant impact on firm value. Corporate transparency can moderate the relationship between tax planning and tax avoidance on firm value; however, it does not moderate the relationship between liquidity and firm value.
Pengaruh Beban Pajak, Bonus Mechanism, Dan Tunneling Incentive Terhadap Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Merupakan Perusahaan Multinasional Yang Terdaftar Di BEI Tahun 2019-2023 Nurul Atika Sari; Rizki Filhayati Rambe; Syamsul Bahri Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4522

Abstract

This research aims to determine whether the effects of tax rates, bonus mechanisms, tunneling incentives, and tax minimization affect transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange. This study aims to determine whether tax rates, bonus mechanisms, and tunneling incentives affect transfer pricing and whether tax minimization moderates transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2019 to 2023. The sample selection in this study was carried out using a purposive sampling method, which resulted in a sample of 27 companies. The data source in this study was secondary data. The analysis method used was descriptive statistics. The results of the research concluded that the effect of tax rate, bonus mechanism, tunneling incentive and tax minimization affect transfer pricing and tax minimization significantly moderates the effect of tax rate on transfer pricing while tax minimization does not significantly moderate the impact of bonus mechanism and tunneling incentive that all independent variables have a significant effect on transfer pricing in manufacturing companies which are multinational companies listed on the Indonesia Stock Exchange.
Penerapan Tax Planning Atas Pajak Penghasilan Badan pada CV. Wira Arya Sejahtera Dina Putri Nadiati; Syamsul Bahri Arifin
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.189

Abstract

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.
Perencanaan Pajak PPh Badan untuk Efisiensi Beban Pajak Perusahaan pada CV Sukses Mitra Sejahtera Alvira Zahra Siregar; Syamsul Bahri Arifin
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.191

Abstract

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.
Analisis Implementasi Strategi Perencanaan Pajak Penghasilan Badan sebagai Upaya Penghematan Beban Pajak pada PT Anggada Indo Asia Amelia Chantika Fati’ah; Syamsul Bahri Arifin
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.192

Abstract

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.
Analisis Penerapan Tax Planning PPh 21 Sebagai Upaya Efisiensi Pembayaran Pajak Perusahan PT XYZ Aisyah Nabila Putri Mendropa; Syamsul Bahri Arifin; Iman I. K. Hasbulla
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.501

Abstract

This research aims to determine the application of the gross up method and the net method to calculate income tax article 21 on the amount of tax that must be paid by PT XYZ compared to the method currently used net method. This type of research is descriptive with a quantitative approach through observation and interviews. The results of this research by using the gross up method, PT XYZ can pay less corporate tax than using the net method to pay income tax article 21 which results in the company's net profit being greater.
Co-Authors Aisyah Nabila Putri Mendropa Alfariz, Ghandi Aliyah, Annisa Nur Alvira Zahra Siregar Amelia Chantika Fati’ah Ananda, Sonia Annisa Aprilia Aulia Arief Nasution Azhar, M. Karya Satya Azwansyah Habibie, Azwansyah Dedy Zakaria Pulungan Desi Ika Desi Ika Dewi, Dian Kemala Difi, Shiva Dina Putri Nadiati Elazhari, Elazhari Eva Ria Susanti Br Purba Fatin Nadifa Tarigan Fikayanti Gultom H.M Hermansyur Hasbulla, Iman Indrafana Kusuma HSB, Salsabilah Azrah Ikrar Budi Iman I. K. Hasbulla Iman Indrafana KH Iman Indrafana Kusuma Hasbulla Indra Syafii Indra Syafii, Indra Karo, Anggelia Tesalonika Karo Karo Khairuddin Tampubolon Kiki Farida Ferina Listiorini Manullang, Marihot Mendrofa, Aisyah Nabila Putri Misdawati, Misdawati Nadhira, Ahmad Nurul Atika Sari Pangeran, Pangeran Pulungan, Dedy Zakaria Raissya Rahma Amelia Rizki Filhayati Rizki Filhayati Rambe Rizki Filhayati Rambe Rizki Fillhayati Rambe Sabrina Tanjung Savira Warliana Sibuea, Nur Halimah Sibuea, Nurhalimah Sonia Ananda Sriyanto, Darmawan Suwianto, Suwianto Teja Rinanda Tetty Yuliaty Wan Fahruddin Windy Oswita Yani Suryani