Article Per Year (5 Year)
p-Index From 2020 - 2025
2.036
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI International Journal of Research in Community Services Jurnal Ilmiah Raflesia Akuntansi National Conference on Applied Business, Education & Technology (NCABET) Indo-Fintech Intellectuals: Journal of Economics and Business JGEN : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Bidan Cerdas NAAFI: JURNAL ILMIAH MAHASISWA
Lili Wahyuni
Universitas Sumatera Utara
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
The Effect of Corporate Governance Implementation and Corporate Social Responsibility Disclosure on Firm Value: An Empirical Study on Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2022–2023 Das, Nidia Anggreni; Wahyuni, Lili; Fitri, Rahma; Humaira, Dian; Medinah, Khairatul; Wenda, Marsha Syaidina; Salora, Wiranda
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1091

Abstract

This study aims to analyze the effect of Corporate Governance implementation and Corporate Social Responsibility (CSR) disclosure on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Corporate Governance is measured using several indicators such as institutional ownership and the proportion of independent commissioners. Meanwhile, CSR disclosure is analyzed based on the GRI (Global Reporting Initiative) disclosure index. Company value is measured using the Tobin's Q ratio. This study uses a quantitative method with a multiple linear regression approach. The sample was selected using a purposive sampling technique, with 33 companies meeting the criteria. Data were obtained through annual reports and sustainability reports published by each company. The results of the study indicate that the implementation of Corporate Governance partially has a significant effect on company value, especially on the variables of institutional ownership and independent commissioners. Meanwhile, CSR disclosure is also proven to have a positive and significant effect on company value. Simultaneously, Corporate Governance and CSR disclosure have a significant effect on increasing company value. This study provides implications that companies need to improve the quality of governance and disclosure of social and environmental information to increase investor confidence and company value in the capital market.
PENERAPAN STRATEGI TAX PLANNING PADA PPh PASAL 22, PASAL 23/26 DAN PPh DALAM MENINGKATKAN EFISIENSI PAJAK BADAN Putri, Rita Dwi; Wahyuni, Lili; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 5 (2025): Agustus: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i5.257

Abstract

In a competitive business environment, companies continuously seek ways to optimize financial performance, one of which is through effective tax management. Legitimate tax planning in compliance with tax laws and regulations serves as a vital instrument to minimize tax burdens and enhance after-tax profits. This article employs a literature review methodology by analyzing and synthesizing various studies, scientific journals, books, and other relevant publications that discuss the concept of tax planning, the mechanisms of Income Tax Articles 22, 23, and 26, as well as their relationship with Corporate Income Tax. The findings indicate that strategies such as selecting appropriate partners, utilizing tax facilities, managing transactions, and choosing suitable tax withholding methods can significantly reduce the tax credits of Income Tax Articles 22 and 23/26, ultimately contributing to greater efficiency in Corporate Income Tax payments. These strategies assist companies in managing cash flows and reducing the amount of tax payable at year-end. In conclusion, a comprehensive understanding and application of tax planning concerning withholding and collection taxes is a key factor in achieving legal corporate tax efficiency.
Co-Authors Adinda, Tri May Yola Afni, Susi Aini, Qurratun Amini, Zarika Anggreni Das, Nidia Armena, Sherli Oktavia Daniati, Yusmi Das, Nidia Anggreni Daturrahmi, Sayyi Fahimah, Etsa Finaldri, Fina Fitasari, Anggi Al Fitra, Hidayanti Fitri, Dilla Ramadhani Fitri, Rahma Ganda, Arif Two Humaira, Dian Maharani, Dovita Maharani, Puti Chintia Maison, Witra Marisa, Dewi Erna Medinah, Khairatul Ningsih, Aprilia Sari Novita Sari Nurhaeni, Ani Oktiany, Thia Purbaningsih, Endah Sari Putra, Farhan Wilanda putri, Hemalia Putri, Nadia Ananda Putri, Puji Defani Putri, Rita Dwi Rahayu, Rosalia Ramadhanti, Rima Rizka, Inda Noferani S, Muhammad Akel Salora, Wiranda Sari, Resmita Sativa, Oriza Sidiq, Yodika Siska Yulia Defitri Sukraini, Juita Wahyuni, Lestari Wenda, Marsha Syaidina Yanti, Winda