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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan Nusantara Science and Technology Proceedings Journal of Financial and Tax JURNAL AKUNTANSI DAN BISNIS Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Kustiawan, Memen
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Apakah Tax Planning Dapat Meminimkan atau Menambahkan Beban Pajak PPN di Perusahaan? Shifa Miarti Aziza; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p39-44

Abstract

VAT is considered one of the main taxes that companies need to incur and has a direct impact on a company’s costs and profits. There are several effective and ineffective ways that companies can do in optimizing the tax burden that needs to cover the company. The purpose of this study is to see how the impact of tax planning can reduce or even increase the VAT company’s tax burden. The method in this research is a Systematic Literature Review (SLR), in which the author observes articles published in the last 10 years. The results of this study reveal that tax planning on VAT can provide effective or ineffective results for companies where it is necessary to have an understanding of the company related to tax regulations in order to minimize the company’s tax burden.
Tax Planning in Personal Income Tax: A Systematic Literature Review Abdurrauf Umar; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p126-135

Abstract

The systematic literature review analyses and synthesizes research conducted regarding personal income tax planning within the time period of 2012 to 2022, 30 articles were reviewed. The review discovered that most of the articles dwelled mostly on unincorporated businesses and their owners/entrepreneurs/sole proprietors/investors as well as those articles that discussed issues relating to tax authorities’ regulations on personal income tax. The articles reviewed, gave insights on issues relating to personal income tax planning of wealth transfers, such as inheritance and bequest; gifts and inta-vivos; deathbed planning, etc. Importantly, they provided insights into how unincorporated businesses and entrepreneurs can optimize their disposable income through good personal income tax planning. In addition to the above, it highlighted such financial instruments that were resorted to, the most by taxpayers, which made their personal income tax planning more effective. (life insurance policies are the most widely used tax-saving tool, followed by provident funds and tax-saving fixed deposits, loans for homes and schools, National Savings Certificates, unit-linked insurance plans, health insurance plans, and equity-linked savings schemes, Infrastructure Bonds, in that order); we also found out that government strategies that influenced tax planning in favour of the state include: cooperation, increased uncertainty, creation of models, and maintaining a friendly atmosphere to avoid aggressive tax planning and improve revenue. Finally, direction for future research was suggested.
Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy Tiara Setra Linuhung; Memen Kustiawan; Ida Farida Adi Prawira
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.434

Abstract

This study aims to save tax burden through maximization of expense recognition. The method used is descriptive analysis. Tax planning in this article focuses on maximizing the recognition of CSR expenses, employee training expenses, and post-employment benefit expenses. After the three expenses were recognized, the company's profit before tax decreased by Rp49,037,201,277 and income tax expense decreased by Rp10,788,184,281
Analisis Perencanaan Pajak Pada Pt Unilever Indonesia Tbk Sebagai Upaya Meminimalkan Pajak Penghasilan Terutang Muhammad Naufal Noorsyah; Ida Farida Adi Prawira; Memen Kustiawan
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 1 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i1.10760

Abstract

Penelitian ini menganalisis strategi perencanaan pajak yang diterapkan oleh PT UnileverIndonesia Tbk sebagai upaya meminimalkan pajak penghasilan terutang. Perencanaan pajakdilakukan melalui pengorganisasian transaksi yang bertujuan mengurangi beban pajak secaralegal dengan memanfaatkan celah dalam peraturan perpajakan. Penelitian ini menggunakanmetode deskriptif dengan data sekunder berupa laporan keuangan tahun 2023 yang didapatpada laman Bursa Efek Indonesia (BEI). Hasil analisis menunjukkan bahwa strategiperencanaan pajak yang dilakukan PT Unilever Tbk berhasil menghemat pembayaran pajaksebesar Rp 39.156 juta pada tahun 2023 dan Rp 4.046 juta pada tahun 2022. Penghematan inidicapai melalui optimalisasi deductible expense dan pengelolaan perbedaan temporer dantetap. Penelitian ini menegaskan pentingnya perencanaan pajak dalam meningkatkan efisiensikeuangan perusahaan tanpa melanggar peraturan perpajakan. Implikasi dari studi inimemberikan wawasan bagi praktisi keuangan dan pembuat kebijakan tentang pentingnyaperencanaan pajak sebagai bagian dari strategi manajemen keuangan perusahaan.Kata kunci: Perencanaan Pajak, Strategi Perpajakan, PT Unilever Indonesia Tbk
EFEKTIVITAS PERENCANAAN PAJAK: STUDI KASUS PT MIDI UTAMA INDONESIA TBK Annisa Ayuningtyas; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1586

Abstract

The tax expense of PT Midi Utama Indonesia increased in 2024, indicating fiscal inefficiency and the need for evaluation through tax planning. This study aims to formulate tax planning strategies in accordance with tax regulations. A descriptive qualitative method is employed using secondary data from the company’s 2024 annual report. The analysis identifies transactions that result in permanent and temporary differences requiring fiscal reconciliation and develops tax planning strategies based on tax-saving potential. The findings show that tax planning reduced income tax expenses by 6.5% in 2024 and 7.8% in 2023, while also increasing the company’s profit for the year, confirming tax planning as a legal and effective approach to improving fiscal efficiency.
Co-Authors Abdurrauf Umar Annisa Ayuningtyas Delina Herdian Septiani Fazlurahman, Faesal Fitri Anggrayni Ida Farida Adi Prawira Ikin Solikin illa susilawati Jaemah, Iim Lutfi Madani Muhammad Naufal Noorsyah Purnama Sari, Indah Rida Rosmawati Shifa Miarti Aziza Sulthan Yusuf Abdullah Tiara Setra Linuhung Zulhaimi, Hanifa