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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Economics, Entrepreneurship, and Innovation
Sri Aisyah Yope
Universitas Muhammadiyah Sinjai
Economics, Econometrics & Finance Education Social Sciences Other

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Formulasi Zakat Perusahaan Kalla Group di Kota Makassar Fitrawansah Fitrawansyah; Abdul Wahid Haddade; Aam Azzatil Isma; Sri Aisyah Yope; M. Wahyuddin Abdullah
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 1 (2022): Mei
Publisher : ILIN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (939.732 KB)

Abstract

This paper aims to create a zakat formulation based tazkiyah as manifestation of the distribution of sharia value added in Kalla Group companies in Makassar. This paper is a descriptive qualitative research with a phenomenological approach. The research results show that the calculation of zakat for Kalla Group company was carried out at the beginning of the year when the budget meeting was held, the amount of zakat paid by each subsidiary was adjusted to the projected profit target for that year. Kalla Group acknowledges and records zakat as a general expense. After Hadji Kalla Foundation officially became LAZNAS, Kalla Group acknowledged and recorded zakat as a zakat expense that could reduce the company's profits. Another research result formulates the corporate zakat into 2 formulations, 1) Calculation formulation of zakat for companies is based on the total of working capital (current assets-current liabilities) plus net profit after tax, then multiplied by 2.5% to get the amount of zakat to be paid by the company. This formulation is deemed ideal to be implemented on Kalla Group based on the actual conditions of the company which have previously undergone tazkiyah-based screening. 2) This research also produces a reporting formulation in the form of a company’s zakat reporting format which can facilitate companies in classifying related accounts in their corporate zakat calculations. The formulation of the calculation of zakat for companies with tazkiyah screening is hoped to be a manifestation of the distribution of the sharia value added of the company.
BUMN Sebagai Pemungut Pajak Pertambahan Nilai: Studi Kasus PT. Hutama Karya (PERSERO) Jeffits Khusnu Alif; Fitrawansah; Evi Harviani; Aam Azatil Isma; Sri Aisyah Yope
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2023): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i2.2901

Abstract

Value Added Tax (PPN) is a type of tax that is levied directly by the government through State-Owned Enterprises (BUMN) as an intermediary for state business activities, in accordance with Minister of Finance Regulation No. 37/PMK. 03/2015, PT. Hutama Karya (Persero), which is a state-owned company in the field of construction services, is also a VAT collector for WaPu as well as a VAT taxpayer. This study uses an interpretive qualitative approach with a case study method, because it aims to find out the problems contained in the collection of VAT in SOEs in the field of construction services, especially PT. Hutama Karya (Persero). There are three problems in the Indonesian tax system, namely; The first is that there is no clarity on the rights or incentives obtained by SOEs, the second problem is, the process of restitution or refund of VAT overpayments which takes a long time, and the third problem is the tax fines that arise when SOEs are late in depositing VAT to the state.
Co-Authors Aam Azatil Isma Aam Azzatil Isma Abdul Wahid Haddade Evi Harviani Evi Harviani Fitrawansah Jeffits Khusnu Alif M. Wahyuddin Abdullah