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All Journal International Journal of Public Budgeting, Accounting and Finance Accounting and Business Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Indonesia Sosial Teknologi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal Jurnal Ekonomi Bisnis Digital Multidisciplinary Indonesian Center Journal
Hasibuan, Thezar Fiqih Hidayat
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III Sihombing, Irananda; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 2 (2024): Vol. 1 No. 2 Edisi April 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i2.91

Abstract

This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And Building Tax Payments With Tax Sanctions As A Moderating Variable Simatupang, Torang; Hasibuan, Thezar Fiqih Hidayat; Rahmadhani, Sari Nuzullina
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i9.704

Abstract

This study aims to determine the impact, Service Quality, Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on Taxpayer Compliance. This study took a sample of taxpayers in Jati Kesuma Village, Namo Rambe District, which were taken randomly. The number of samples taken was 88 people. This study also uses the variable tax sanctions as a moderating variable. The data analysis method used in this research is Moderated Regression Analysis (MRA) using SPSS for Windows. So the results of this study indicate that taxpayer awareness, service quality, and tax knowledge have a positive and significant influence on taxpayer compliance. The tax sanction variable acts as a pure moderator that strengthens the relationship between the dependent variable and the independent variable.
Co-Authors Anada, Rana Fathinah Ananda, Rana Fatinah Br. Sembiring, Dwi Savetri Enjelina Situmeang Fauziah Rahman Kaur, Soniya Lubis, Fajar Rezeki Ananda Nia Apriyani Pinem Pratama, Oscar Jovi Pratama, Ramadhan Indi Qian, Violyn Rahmadhani, Sari Nuzullina Sagala, Indah Cahya Sembiring, Anggata Pradija sherly sherly Sihombing, Irananda Simatupang, Torang Siregar, Retnawaty Situmorang, Astuti