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All Journal Amnesty: Jurnal Riset Perpajakan Cermin Dunia Kedokteran
Khoirunnisa, Novita
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health

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Assessment Nyeri -, Yudiyanta; Khoirunnisa, Novita; Novitasari, Ratih Wahyu
Cermin Dunia Kedokteran Vol 42, No 3 (2015): Nyeri
Publisher : PT. Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.069 KB) | DOI: 10.55175/cdk.v42i3.1034

Abstract

Kontrol nyeri merupakan problem signifikan pada pelayanan kesehatan di seluruh dunia. Penanganan nyeri yang efektif tergantung pemeriksaan dan penilaian nyeri yang seksama berdasarkan informasi subjektif maupun objektif. Anamnesis pasien nyeri sebaiknya menggunakan kombinasi pertanyaan terbuka dan tertutup. Selain itu, perhatikan juga faktor-faktor seperti tempat wawancara, sikap yang suportif dan tidak menghakimi, tanda-tanda verbal dan nonverbal, serta meluangkan waktu yang cukup. Penggunaan mnemonik PQRST (Provokatif Quality Region Severity Time) akan membantu mengumpulkan informasi vital yang berkaitan dengan proses nyeri pasien.Pain control is still an important issue in health management. Effective pain management depends on through examination and assessment based on objective as well as subjective information. Combination of closed and open questions can be utilized in a supportive and non-inclined manner in relaxed environment, supportive and non-judgmental, together with observation on verbal as well as nonverbal clues, and spend enough time. Use of PQRST mnemonics can help obtain important information related to the patient’s pain.
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

Abstract

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.
Co-Authors -, Yudiyanta Ida Farida Adi Prawira Kustiawan, Memen Novitasari, Ratih Wahyu