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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal of Saintech Transfer Iqtishoduna: Jurnal Ekonomi Islam Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Proceeding International Seminar of Islamic Studies Journal Of Business, Finance, and Economics (JBFE) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Jurnal Ilmiah Manajemen Dan Kewirausahaan
Desi Ika
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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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 Likuiditas, Pertumbuhan, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening di Sektor Konsumsi Tahun 2020-2024 Anasya Risquita; 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.v5i1.5517

Abstract

This study aims to examine the influence of liquidity, firm growth, and firm size on firm value with profitability as a mediating variable. The research applies a quantitative approach with a population of 129 consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Samples were selected using purposive sampling, resulting in 50 companies that met specific criteria. Data were analyzed using SPSS version 26 through multiple linear regression, path analysis, and the Sobel test. The findings reveal that liquidity significantly affects profitability, while firm growth and firm size show no significant effect. Furthermore, liquidity, firm growth, and firm size do not have a direct impact on firm value, whereas profitability demonstrates a positive and significant influence. Mediation analysis further indicates that profitability mediates the relationship between liquidity and firm value but does not mediate the effect of firm growth or firm size on firm value. These results highlight the critical role of profitability in strengthening the link between liquidity and firm value, suggesting that improving profitability can serve as an effective strategy to enhance firm value, particularly in the consumer goods sector.
Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak Dinda Kurnia Ramadhani Batubara; Desi Ika
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2199

Abstract

This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers at the East Medan Tax Office (KPP), with a sample size of 100 people. The analytical technique used in this study is Moderated Regression Analysis (MRA). The analysis results show that the three independent variables, namely taxpayer awareness, tax audits, and tax collection, have a significant effect on tax revenue, as indicated by their respective significance values of 0.000. However, when tested as a moderating variable, taxpayer compliance was only found to significantly moderate the relation between taxpayer awareness and tax revenue (p-value 0.005). Conversely, taxpayer compliance did not show a significant moderating effect in the relations between tax audits (p-value 0.114) and tax collection (p-value 0.592) on tax revenue.
Examining the Effect of Islamic Corporate Social Responsibility on Profitability: Return on Assets as a Mediator Ika, Desi; Azhar, M. Karya Satya
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4908

Abstract

Islamic Corporate Social Responsibility (ICSR) has become a critical strategy for companies to enhance sustainability and stakeholder trust, yet its impact on financial performance remains debated. This study examines the empirical impact of Islamic Corporate Social Responsibility (ICSR) on profitability, utilizing Islamic Corporate Governance (ICG) and Return on Assets (ROA) within a mediating framework. A descriptive-associative design with a quantitative approach was employed, covering all companies listed on the Jakarta Islamic Index (JII). A purposive sample of eight companies consistently listed between 2013 and 2023 was selected. Data analysis was conducted using path analysis through Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that while ICSR significantly influences ICG, it does not exert a direct impact on ROA. Furthermore, although ROA is a critical factor for ICG, its role as a mediator in the relationship between ICSR and ICG was not supported by the data. These results suggest that ICSR serves primarily to strengthen governance mechanisms rather than directly driving immediate financial profitability.
Co-Authors Afwan Habib Ahmad Sani Al-Mahdi Ananda Mutiara Syahputri Anasya Risquita Andri Soemitra Angelia Pribadi Aritonang, Santi Purnama Sari Azhar, M. Karya Satya Batubara, Dinda Kurnia Ramadhani Dina Putri Nadiati Dinda Kurnia Ramadhani Batubara Husna, Nadila Amyra Iman Indrafana K.H. Indra, Arifki Fa Lia Arizki Listiorini Listrioni Listrioni Liza Novietta M. Karya Satya Azhar Malau, Clara Nova Augustina Mawarda, Nanda Putri Mellysa Ramadhani Muhammad Arief Nanda Putri Mawarda Nurasiyah, Nurasiyah Nurlaila Ranjita Ranjita, Ranjita Rizki Filhayati Rambe Rizki Fillhayati Rambe Shella Alanda Siagian, Cristin Sasa Bela Siregar, Maimunah Syahputri, Ananda Mutiara Syamsul Bahri Arifin Syavira Adinda Valda Shakila Verina Putri, Nesia Yani Suryani Yani Suryani Yani Suryani