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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Online Insan Akuntan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Neng Asiah
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Penerapan Tax Planning atas PPh Pasal 21 Untuk Memperoleh Tax Saving Terhadap PPh Badan Edi Tri Wibowo; Neng Asiah
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i2.1995

Abstract

Pajak merupakan sebuah pengurang pendapatan pada perusahaan, oleh sebab itu perusahaan membutuhkan sebuah perencanaan yang dapat digunakan sebagai alat untuk mengefisiensi beban pajak. Salah satu cara yang dapat digunakan untuk mengefisiensikan beban pajak tersebut yakni melalui perencanaan pajak (Tax Planning) yang tepat. Tujuan penelitian ini adalah memberikan rekomendasi perhitungan PPh Pasal 21 di PT X dengan melakukan Tax Planning menggunakan metode Gross dan metode Gross Up. Penelitian dilakukan dengan metode kualitatif, yaitu deskriptif komparatif. Data penelitian berupa rekap gaji karyawan tahun 2022 dan laporan keuangan perusahaan tahun 2022. Selain itu, peneliti juga melakukan wawancara,observasi, serta tiangulasi untuk memberikan gambaran validitas dan keakuratan data. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif yaitu suatu metode yang mendeskripsikan keadaan suatu gejala yang kemudian diolah sesuai fungsinya. Peneliti juga melakukan studi pustaka untuk mengkompilasi hasil penelitian dengan teori-teori yang sudah ada sebelumnya. Hasil dari penelitian ini menunjukkan bahwa metode gross up merupakan metode terbaik untuk menghitung pajak penghasilan pasal 21 dan menghasilkan pajak penghasilan tahunan yang paling efisien. Kata kunci: Perencanaan Pajak, Pajak Penghasilan Pasal 21, Efisiensi Pajak Terhutang
OPTIMIZING PROFITABILITY: A DEEP DIVE INTO CASH AND RECEIVABLE TURNOVER WITH WORKING CAPITAL TURNOVER AS THE MODERATOR Neng Asiah; Dian Sulistyorini Wulandari; Sabbarudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.530

Abstract

This study aims to analyze the effect of asset turnover and receivable turnover on profitability with working capital turnover as a moderating variable. The object of the research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach using panel data regression analysis was employed. The results indicate that both asset turnover and receivable turnover have a positive and significant impact on profitability. Furthermore, working capital turnover significantly moderates the relationship between these operational efficiency metrics and profitability. This implies that firms with higher working capital efficiency can enhance the positive effect of asset and receivable utilization on financial performance. The study contributes to financial management by emphasizing the need for integrated strategies that combine operational efficiency with effective working capital management to improve profitability.
PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN DENGAN ANGGARAN SEBAGAI EVALUASI KINERJA DAN PARTISIPASI PENGANGGARAN SEBAGAI VARIABEL MODERATING Neng Asiah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v2i2.139

Abstract

This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that professional orientation influence role conflict positively. Budget use for performance evaluation goal are moderating variables which have positive effects toward the relationship between professional orientation and role conflict. Budget participation are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.
How CSR Disclosure Bridges Environmental Performance and Tax Avoidance Ahmad Bukhori Muslim; Benny Oktaviano; Neng Asiah
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4399

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) disclosure, environmental performance, and tax avoidance among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research aims to determine whether CSR disclosure acts as a bridge linking environmental responsibility and fiscal behavior, and whether environmental performance moderates this relationship. Using a quantitative approach, data were collected from annual and sustainability reports, yielding 76 firm-year observations analyzed through multiple linear regression with moderating effects. The findings reveal that CSR disclosure has a significant negative effect on tax avoidance, while environmental performance also negatively affects tax avoidance and strengthens the impact of CSR disclosure. These results support the ethical alignment channel, suggesting that companies with strong environmental and social commitments tend to demonstrate higher fiscal responsibility. The implications of this study highlight the importance of integrating CSR and environmental strategies into corporate governance to promote transparency, ethical taxation, and sustainable business practices in Indonesia’s manufacturing sector.
Do Financial Reporting Transparency and Green Accounting Reduce Tax Avoidance? The Mediating Role of Environmental Performance Dian Sulistyorini Wulandari; Neng Asiah; Elektra Naurah Salsabila
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2489

Abstract

Tax avoidance continues to attract considerable attention from regulators, investors, and other stakeholders because it affects government revenue, corporate transparency, and public trust. At the same time, increasing expectations for sustainable business practices have encouraged companies to improve financial reporting transparency and adopt green accounting as part of their environmental and governance responsibilities. However, previous studies provide inconsistent evidence regarding whether these practices genuinely reduce tax avoidance or merely serve as legitimacy mechanisms. Therefore, this study aims to examine the effects of financial reporting transparency and green accounting on tax avoidance, with environmental performance acting as a mediating variable. The study employs a quantitative explanatory research design using secondary data collected from annual reports, sustainability reports, and financial statements of non-financial companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect relationships among the variables. The findings indicate that financial reporting transparency and green accounting significantly reduce tax avoidance, while environmental performance partially mediates these relationships. These results suggest that greater corporate transparency and environmental accountability contribute to more responsible tax behavior. The study provides theoretical contributions to agency, stakeholder, and legitimacy theories and offers practical implications for regulators and corporate managers in promoting sustainable governance and ethical tax compliance.
Co-Authors Ahmad Bukhori Muslim Benny Oktaviano Dian Sulistyorini Wulandari Edi Tri Wibowo Elektra Naurah Salsabila Sabbarudin