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Jurnal Pendidikan dan Sosial Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Amartha Journal of Public Accounting (JPA) Panthera : Jurnal Ilmiah Pendidikan Sains dan Terapan Jurnal Ekonomi, Teknologi dan Bisnis Innovative: Journal Of Social Science Research Balance : Media Informasi Akuntansi dan Keuangan Paradoks : Jurnal Ilmu Ekonomi Managere: Indonesian Journal of Educational Management Soedirman Accounting, Auditing and Public Sector Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Bisnis dan Manajemen West Science Scientechno: Journal of Science and Technology Interdisciplinary International Journal of Conservation and Culture Equilibrium: Jurnal Ekonomi Syariah PPSDP International Journal of Education Triwikrama: Jurnal Ilmu Sosial SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah JIPI (Jurnal IPA dan Pembelajaran IPA) LITRA: Jurnal Hukum Lingkungan, Tata Ruang, dan Agraria Islamic Banking and Finance Journal of Educational Management and Learning EBID:Ekonomi Bisnis Digital Jurnal Jalan Jembatan Jurnal Pengabdian Masyarakat Nasional JPMTT (Jurnal Pengabdian Masyarakat Teknologi Terbarukan) YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan Jurnal TNI Angkatan Udara Jurnal Ekonomi dan Bisnis Biodik: Jurnal Ilmiah Pendidikan Biologi Jurnal Ilmiah Manajemen dan Akuntansi Abdurrauf Journal of Community Service Jurnal Teknik Sipil Bioma : Jurnal Ilmiah Biologi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Journal Collabits International Journal of Learning Media on Natural Science Jurnal Kajian Ekonomi dan Bisnis Islam IJIS Edu : Indonesian Journal of Integrated Science Education
Ida Farida
Universitas Bandar Lampung
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Journal : Amnesty: Jurnal Riset Perpajakan

 1 
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.
The Influence of Tax Planning on Tax Optimization in Companies Listed on the Indonesia Stock Exchange (Case study of the Food & Beverage company PT Campina Ice Creamy Industry Tbk) Putri, Sherla Winanda; 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.v7i1.13700

Abstract

This article is intended to identify the impact of tax planning strategies on efforts to optimize tax payments in companies listed on the Indonesia Stock Exchange. This research was conducted with a focus on PT Campina Ice Cream Industry Tbk, a business entity in the Food Beverage sector. The research method includes analysis of company financial report data and a review of literature related to company information during a certain period. The research results show that the implementation of tax planning practices has a significant influence on optimizing company tax payments. Tax planning strategies not only provide meaningful financial benefits, but also increase tax efficiency and reduce corporate tax burdens. The implications of these findings can provide further understanding to company management, tax practitioners and regulators regarding the importance of effective tax planning in supporting company financial stability in the Indonesian capital market. 
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%.
The Influence of Tax Planning on Tax Optimization in Companies Listed on the Indonesia Stock Exchange (Case study of the Food & Beverage company PT Campina Ice Creamy Industry Tbk) Putri, Sherla Winanda; 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.v7i1.13700

Abstract

This article is intended to identify the impact of tax planning strategies on efforts to optimize tax payments in companies listed on the Indonesia Stock Exchange. This research was conducted with a focus on PT Campina Ice Cream Industry Tbk, a business entity in the Food & Beverage sector. The research method includes analysis of company financial report data and a review of literature related to company information during a certain period. The research results show that the implementation of tax planning practices has a significant influence on optimizing company tax payments. Tax planning strategies not only provide meaningful financial benefits, but also increase tax efficiency and reduce corporate tax burdens. The implications of these findings can provide further understanding to company management, tax practitioners and regulators regarding the importance of effective tax planning in supporting company financial stability in the Indonesian capital market. 
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%.
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.
Co-Authors Aan Hasanah Abdilah, Faisal Maulana abdulahanaa abdulahanaa, abdulahanaa Achmad Wahid Kurniawan Ade Yeti Nuryantini Adhwa, Jauza Bahira Afifah, Yanti Amalia Agiwahyuanto, Faik Agus Purnomo Agus Salim Mansyur, Agus Salim Ahmad Hasan Fauzi Akbar Tukan, Ramdya Amalia, Aceu Emil AMALIYAH, FITRI Amelia, Silmi Rahma Amil, Amil ANUGRAHENI, NATASYA RISZI Anwar, Dede Miftahul Apandi, Sekar Ayu Apipah, Siti Nurlelah Ariati Anomsari ARIFIN, LENNY NOVIANA Arnes - Arnes Aryanto Aryanto Ashari, Ayu Asikin, Muhamad Zaenal Asri Wahyuni Astuti, Eva Karlina Dwi Asyiah, Efa Nur Atik Aprianingsih Ayulin, Silvia Vinda Ayumi, Vina Azizah Azizah Bachtiar, Dava Tri Agutama Baeti, Nurul Bagaskara Nur Rochmansyah Bagus Priambodo Bambang Mardi Sentosa Barinda, Sandra Beniqna Maharani Besmaya Budi Widjajanto Burhanuddin, Mutmainna Cahya, Handy Nur Chasanah, Amalia Nur Chotimah, Indira Clark, Isabella Damar, Haunan Damayanti, Ana Darni Darni Darwis, Rahma Hidayati Davka, Fahmi Naufal Dedeh Rohayati, Dedeh Dedi Candra Desi Intarti, Wiwit Dewi Kartika Dewi, Alifvina Nirmala Dewi, Rika Dhanang Widijawan Diah Yudhawati Diana Aqmala Diki, Diki Mulyana Din, Maaz Ud djati, eko walujo Dora Rinova Dumilah Ayuningtyas Dwi Rahmadiana, Ghea Egi Nurholis Eka Iriato Bhiftime Ekasari, Mia Fatma Elvi Elvi, Elvi Emma Amalia, Emma Eralakaza, OURO BITASSE Ery Mintorini Ery Tri Djatmika RWW Fadhilatul Hamdani Fadhillah, Amir Falikhatun Falikhatun, Falikhatun Faozi, Arief Zul Fashila, Shifa Annazwa Fathir, Mirza Fatimah, Raden Dini Destiani Siti FAUJIAH, CINDY Fauzi Nur Iman Fauzi, Arief Zul Fauzi, Ariel Zul Fauziah, Nur Israq Febis, Delsa Tria Febriani, R. Bunga Fenny Raharyanti Fepi Febianti Firdayanti, Firdayanti Firmansyah, Ahmad Fitri, Nur Aulia Fitria Wulandari Fitrianah, Dian Fitriani Fitriani Garcia, Ava Greece Maria Lawalata Gufron, Ahmad Syaiful Hadi, Sulhan Hallang Lewa, Andi Hamid, Muhammad Zaini Hamidah, Dian Hamzah, Aksi Handayani, Yusni Handini, Shahnaz Azka Hardiansyah, Darius Hariyadi, Guruh Taufan Hasan Basri Hasan, Imam Hasanudin, Muhamad Ihsan Hasbiyallah, Hasbiyallah Hashifah, Wiwi Hertiana Ikasari Hesti Widianti Hetika Hetika, Hetika Hibrida, Anas Romzy Hidayat, Agung Nurul Hidayat, Firly Hikam, Ihsan Nuril Homalia, Siti Husna, Mutammimal Ifan Rizqa Imam Nuryanto Inge Handriani, Inge Iszakia, Hilfi Mela Izzati, Septifiani Nurulita Izzulhaq, Brilliant Dwi Jaka Prasetya Jayatmi, Irma Jojo, Jurmarni Juli Ratnawati Juliastuti, Dyah Jumarni Jumarni Jumaryadi, Yuwan Juniayanti, Santika Kahfi, Askhabul Kamalia , Aslimatun Ana Kamiruddin Karim, Didan Saeful Rohman El Karis Widyatmoko Karlina, Neli karmila karmila Keri, Ismail KIRANA, AYU PUSPA Kurniawati, Elis Nia Kustiawan, Memen Kusumaningrum, Lely Lenny Nuraeni, Lenny Lestari, Risma Lestari, Risma Fuji Lewa, Andi Hallang Lia Dahlia Iryani Lukman Hakim Lusiana, Irna M Ardiansyah M Ardiansyah, M Madi Hermadi, Madi Madziatul Churiyah Mafruhah, Ane Zunnatul Maftukha, Nina Mahmud Mahmud MALIK Malik Manoppo, Cristabelle Angeline Mara, Alfida Nesa Mario, Nur Syam Masayu Nila Juwita Masitha Fahmi Wardhani Mastura, Emy Mauidunnajah, Hana Maulida, Syahdatul Maulidah, Hikmatul Maulidan, Ripan Maulidia, Siti Asiyah Mayasari Mayasari, Nanny Meirina Melisa, Shindi Kristanti Miftahul Anwar, Dede Mijoyo , Mijoyo Mila Sartika, Mila Miladanta, Algi Nurahman Moch. Sjamsul Hidajat Mochammad Imron Awalludin Mohamad Erihadiana, Mohamad Muhammad Ardiansyah Muhammad Ardiansyah Muhammad Azwar Muhammad Gilang Ramanov Mujahidatul Haibah Mulyana, Subhan Mulyaningsih, Yeni Mulyanti, Dewi Mulyanti, Rita Yuni Munawaroh, Sayyidatul Munawiroh Munawiroh, Munawiroh Muntiani, Via Mustofa, Aji Nurul Mutiara, Dwi Muttaqin, Ridlwan Najihah, Najihah Naliyasari, Refi Nani Harlinda Nurdin Nasrillah, Riska Amalia Nasution, Nur Fauzi’ah Navilah, Nahla Neni Kurniawati Nick Holson Manggiring Silalahi Ningsih, Kurnia Noprisson, Handrie Noviandi, Hasbil Asfahani Novianty Djafri noviyani, ernita prima Nugraha, Mochammad Suva Nugroho, Rigel Rizky Dwi Nur Aisyah Nur Hamidah, Nur Nur Iman, Fauzi Nur Safitri, Putri Indah Nuraini, Inne Aswinda Nurani, Ratih Nurdiana, Budi Nurdin, Muhamad Ali Nurhayati Nurhayati Nurhayati, Farial Nurhikmah Nurhikmah NURIYAH Nuryanti, Ade Yeti Okta Reni Azrina RA OKTA ROSFIANI Oktoriza, Linda Ayu Patimbangi, Andi Perdana, Tito Aditya Piji Pakarti Pratama, Adhitya Surya Prawitasari, Dian Prayoga, Dadan Yuda preasetyo, kukuh presetyo, kukuh Prihandono, Adi Prihandoyo, Teguh Puji Purwatiningsih, Aris Pujianto, Ahmat Pungki Purnomo, Pungki Purba, Mariana Puri Kresna Wati Pursitasari, Ita Purusa, Nanda Adhi Putri, Mira Aqreani Putri, Sherla Winanda Putri, Sinta Aprilia Putri, Tutik Sukmalasari Qodari, Melani Nur Lailatul R. Herman Katimin Rachmadiba, Padia Rahma, Rima Agnia Rahmayanti, Vera Rajab, Farazy Ramadhan, Ismil Nur Ramahdani, Anisa Ramanov, Muhammad Gilang Ratnasari Ratnasari Reffiani, Yetti Refly Setiawan Refly Setiawan Retno Astuti Setijaningsih Reza, Muhammad Reza Syahputra Riady, Achmad Rijal, Syahmsu Rika Dewi Rini Nuraini, Rini Riri Aisyah, Riri Rivaldi, Rajab Riyadi, Rega Slamet Rizki, Reza Fauzabil Rizki, Reza Fauzabill Rochman, Chaerul Rogayah, Nyayu Rosanti, Sri Rosidin, Ahmad Rosita, Euis ROYANI ROYANI Rudi Kurniawan Rudianto, Muhammad S, Arifin Sabbar, Sabbar Dahham Safitri, Maria Salamah, Umniy Samasta, Almira Santi Saputra, Dian Dieniawati Sardina, Sardina Sari Sari, Linda Ratna Sari, Raden Ayu Aminah Rizkia Puspita SARIPAH, IPAT PITRIANI Sarwati Rahayu Sasono Wibowo Sedya Utami, Erni Unggul Sembiring, Rinawati Setiawan, Aries Setiowati, Nabella Siti Fatimah Siti Habibah Siti Hapsah, Siti Siti Saadah Sitti Ramlah Soewito Sofia, Khalida Sofia solihah, fitriani Soma, AM Sri Ningsih, Ningning Subarkah, Cucu Zaenab Sugeng, Santoso Suharnawi Suharnawi Suharsongko, Edi Sukmawati Sukmawati Sumiati, Iis Sunarya*, Risa Rahmawati Suprobo, Arya Sururin , Sururin Suryanti Suryasuciramdhan, Arfian Susanti Susanti Susianti, Nurul Syahputra, Muh. Reza Syahraeni, Syahraeni Syaikhoni, Muhammad Aril Syamsuddin, S. Syarifudin Tippe Syaugy Asbullah, Muh Fahrul Tarsono Tarsono Tehninabenua, Tracy Tengku Riza Zarzani N Thomasson, Aquinas Tina Martina, Tina Titin Titin Titing Suharti Tri Cahyanto Triana Indrayani TRIANA, ENDANG SHYTA Trifebriana, Irin Tunas, Billy Umusalamah, N. Dede Urwah, Khaerun Nisa Utami, Nisa Putri Utami, RR Mega Veithzal Rivai Zainal Wenny, Lili Sudria WIDAYATI, NURTI Widianto, Fuad Hassan Wiguna, Abid Pradipta Wijayanti, Yuniarti Wahyu Windayani, Neneng Wiyanto, Mukti Yadi Setiadi yansyah, dandi Yeni Pariyatin Yeni Priatna Sari, Yeni Priatna Yetti Reffiani Yohan Wismantoro Yolanda Masnita Siagian Yuli - Vandika Yulia Sukmawardani, Yulia Yulianti, Yuli Yuni, Siti Yustikasari, Yulia Zaenal Sugiyanto Zaitun Zaitun Zaman, Muhammad Badru Zulfikar, Meiby