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All Journal Journal of Governance, Taxation, and Auditing
Anneke WANGKAR
Sam Ratulangi University, Indonesia
Economics, Econometrics & Finance

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Simple Financial Statements For Individual Companies: Concepts and Technicues Based on Mapalus Philosophy Anneke WANGKAR; Claudia Wanda Melati KOROMPIS; I Dewa Ayu KRISTIANTARI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.637 KB) | DOI: 10.38142/jogta.v1i1.391

Abstract

The author aims to provide a concept and technique of simple financial reporting and introduce the benefits of financial accountability. Authors use a qualitative method or approach with phenomenological studies. Mapalus philosophy is appointed to create a concept and technique of financial accountability for the business of an independent, non -manipulative, and objective individual company. The results of this study are expected to contribute to policymakers and especially respective business owners to report their business results as well as possible through techniques and simple and easy-to-understand strategies and ways.
Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado Sharon Ester Hermien KARLOS; Anneke WANGKAR; Sonny PANGERAPAN
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.848

Abstract

Tax planning is to minimize the tax burden and implement tax compliance, such as calculating, paying, and reporting the tax payable correctly and punctually. PT Unoson Manado received the SP2DK for the fiscal year 2020 with several findings, including the underpayment of Corporate Income Tax. It is caused by the error of calculating the tax burden. This research will determine whether the tax planning could prevent the calculation error in the subsequent fiscal years. The research design used in this research is qualitative with a descriptive approach. The result of this research shows that there are several things on the fiscal income statement of PT Unoson Manado for the year 2020, such as the costs are not fully specified, there is a difference in the calculation between the commercial depreciation and fiscal depreciation, and analyzing on the applicable tax regulations has not been thoroughly done. Therefore, doing the tax planning with its steps and reconciliation can prevent the calculation error in the subsequent fiscal years.
Co-Authors Claudia W.M Korompis I Dewa Ayu KRISTIANTARI Sharon Ester Hermien KARLOS Sonny PANGERAPAN