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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL PENDIDIKAN TAMBUSAI Journal of Information System, Applied, Management, Accounting and Research Amnesty: Jurnal Riset Perpajakan Journal of Management - Small and Medium Enterprises (SME's) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Study & Accounting Research FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal Online Manajemen ELPEI (JOMEL) Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Aceng Kurniawan
Universitas Teknologi Digital
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia Zenab, Nuna Siti; Kurniawan, Aceng
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3973

Abstract

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.
Analisis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) dalam Penyajian Laporan Keuangan pada Koperasi Sumber Bahagia Kota Bandung Putri, Ranti Amanda; Kurniawan, Aceng
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6995

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Penyajian Laporan Keuangan pada Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung, dan untuk mengetahui dan menganalisis penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada Koperasi Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, dimana sumber penelitian ini berdasarkan data yang diberikan oleh Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung baik berupa data fisik maupun hasil wawancara langsung dengan pihak terkait. Berdasarkan hasil penelitian Koperasi Simpan Pinjam Sumber Bahagia Kota Bandung tidak membuat Catatan Atas Laporan Keuangan. Sedangkan menurut SAK ETAP Catatan Atas Laporan Keuangan melengkapi Gambaran Umum Koperasi, Informasi Tentang Penyusunan Laporan Keuangan, Kebijakan Akuntansi, dan Penjelasan Yang Mendukung Pos-Pos dan Perhitungan Hasil Usaha.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Handayani, Hani; Kurniawan, Aceng
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.664

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations. This study discusses how to calculate and report value added tax at CV Greens Production. The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable. The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted, it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.707

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Co-Authors Adellia Futri Aldy Ilham Kurnia Alya Meisya Ichwanda Andi Gunawan Angel Kurnia Bagus Wijonarko Citra Nensih Cucu Ardila Dede Ramadani Denis Hutauruk Desi Ratna Sari Durahman Eka Suanti Pere Elis Lidiawati Farhan Priatna Fathurrahman Fujianti, Nenden Asri Hani Handayani, Hani Iqbal Saepul Huda Mega Ayu Amalia Sudrajat Meilani Purwanti Muhammad Faisal Muhammad Irsyad Naufal Muslim Faisal Muthia Nur Shabrina Nur Shidik, Yusup Maulana Pertiwi, Asri Banyu Putri, Aulia Yunianti Putri, Ranti Amanda Ranti Amanda Putri Ranti Nursyaban Resti Andestiani Sigit Pamungkas Siska Nur Apriliani Vega Permana Wanda Andika Prayudha Wanda Choirunisa Zenab, Nuna Siti