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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Akuntansi Barelang
Nurwati Nurwati
Insitut Teknologi dan Bisnis Ahmad Dahlan
Economics, Econometrics & Finance Other

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PENERAPAN TAX PLANNING ATAS WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN BADAN PADA PT. CAT Nurwati Nurwati; Syaiful Anwar
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.783 KB) | DOI: 10.33884/jab.v4i1.1486

Abstract

This study aims to analyze the Application of Tax Planning on Withholding Tax to Corporate Income Tax at PT. CAT in accordance with applicable Tax Regulations. The research method used is descriptive qualitative method. The results showed that PT. CAT has not been optimal in carrying out Tax Planning for the Withholding Tax System for Corporate Income Tax. Because it was found inefficiency to the income tax Article 21 paid as much as Rp. 53,261,874. PT. CAT has cut and collected PPh article 23 and article 4 paragraph (2) in accordance with applicable taxation provisions. Based on published data, there is no potential for Income Tax Article 23 and Article 4 paragraph (2) to be deducted / paid during 2018.
Peran profitabilitas dalam memoderasi pengaruh likuiditas dan solvabilitas terhadap financial distress Iwan Setiadi; Nurwati Nurwati; Widodo Widodo
INOVASI Vol 19, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.12734

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas dan solvabilitas terhadap financial distress dengan profitabilitas sebagai variabel moderasi. Current ratio digunakan sebagai proksi likuiditas, debt to equity ratio digunakan sebagai proksi solvabilitas, return on assets digunakan sebagai proksi profitabilitas dan altman z-score digunakan sebagai proksi financial distress. Penelitian ini menggunakan analisis regresi linear berganda untuk menguji pengaruh langsung antar variabel independen dengan variabel dependen dan Moderating Regression Analysis untuk menguji variabel moderasi. Teknik sampling yang digunakan ialah purposive sampling, dengan sampel berjumlah 9 perusahaan. Hasil penelitian menunjukkan bahwa current ratio secara parsial berpengaruh positif terhadap financial distress. Debt to equity ratio secara parsial berpengaruh negatif terhadap financial distress. Profitabilitas memperlemah pengaruh current ratio terhadap financial distress. Sedangkan profitabilitas memperkuat pengaruh debt to equity ratio terhadap financial distress. 
Co-Authors Iwan Setiadi Syaiful Anwar Widodo Widodo