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All Journal e_Jurnal Ilmiah Riset Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Novi Purnamasari
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Economics, Econometrics & Finance

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ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2016-2019 Novi Purnamasari; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.852 KB)

Abstract

ABSTRACTThis study aims to determine how the influence of Good Corporate Governance on conventional bank financial performance. Variables of Good Corporate Governance are the independent board of commissioners, the board of directors, the audit committee, managerial ownership and institutional ownership, and one dependent variable, financial performance. This study used secondary data, the population taken in this study are all conventional banks listed on the Indonesia Stock Exchange and using purposive sampling method. The test used multiple linear regression test. The results in this study indicate that simultaneously the independent board of commissioners, board of directors, audit committee, managerial ownership and institutional ownership affect the financial performance of conventional banks.Keywords: Independent board of commissioners, Board of directors, Audit committee, Managerial Ownership, Institutional Ownership, Financial performance.
Tax Planning atas Pajak Penghasilan Badan pada PT Unilever Indonesia, Tbk Tahun 2023 dan 2022 Novi Purnamasari; Fadhilah Rasyid Hafifi; Praba Sita; Dian Indah Sari
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1696

Abstract

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.
Co-Authors Anik Malikah Dian Indah Sari Fadhilah Rasyid Hafifi Praba Sita Siti Aminah Anwar