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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)
Neng Asiah
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Humanities 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.
Co-Authors Dian Sulistyorini Wulandari Edi Tri Wibowo Sabbarudin