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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen dan Bisnis Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Jurnal Akuntan Publik Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan
Miladiah Kusumaningarti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Tarif Pajak dan Kepemilikan Asing terhadap Penerapan Transfer Pricing untuk Penghindaran Pajak Miladiah Kusumaningarti; Puji Rahayu; Yunicha Yunicha
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.2890

Abstract

The purpose of this study is to determine the effect of tax rates (X1) and foreign ownership (X2) on the application of transfer pricing (Y) for tax avoidance (Z). Case study of consumer goods manufacturing companies listed on the IDX for the 2017-2021 period. The population of this study was 63 companies in the consumer goods sector and 7 companies were selected as samples according to the criteria in purposive sampling. The analisys technique used in this study is multiple linier analisys, which was previously tested first with the classical assumption test. The results of this study indicate that partially tax rates do not affect transfer priing and foreign ownership partially affects transfer pricing. However, simultaneously does not affect transfer pricing. The correlation coefficient value shows that all independent nvariables have an influence of 76.3 the rest is explained by other variables outside the study. Based on the path analys test, the results show that tax rates affect tax avoidance while foreign ownership and transfer pricing do not affect tax avoidance. The correlation coefficient value shows that tax rates, foreign ownership and transfer pricing on tax avoidance are 67.1 on the next variable, 32,9 the rest is explainedby other variables outside the study.
IMPLEMENTASI AKUNTANSI PERSEDIAAN BERDASARKAN SAK EMKM PADA TOKO CB ECEK Deviana Eka Nur Rahmawati; Akhmad Naruli; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i9.11556

Abstract

Implementing inventory accounting is very important for inventory management and can ensure product availability to meet customer demand, especially at the CB ECEK Store. This research aims to implement inventory accounting based on SAK EMKM at CB ECEK Stores related to inventory recognition, measurement and presentation. This research uses primary data obtained from sales and purchase data on merchandise inventory at the CB ECEK Store for the period 1 July – 31 December 2023. The data in this research was obtained from interviews and documentation. The sampling technique in this research was purposive sampling so that 10 merchandise inventories were collected that met the criteria, including rear sweets, battery pangkon, speedo cover, skok seat, tank pangkon, footstep pangkon, frame ring, CB mudguard rubber, seat pangkon, middle spring. This research uses a quantitative approach with descriptive methods. The results of this research show that acquisition costs are recognized only at the purchase cost, so there is a difference in acquisition costs after shipping costs or transportation costs are included. Calculation of inventory cards using a perpetual system with the MPKP valuation method shows that ending inventory in December was recorded at IDR 1,804,800 and profit at the end of the period was recorded at IDR 5,671,300. Based on the research results, CB ECEK Stores have not implemented inventory accounting based on SAK EMKM, because acquisition costs are still recognized at the purchase price only, the merchandise inventory valuation method does not use the MPKP or Weighted Average method, and the inventory of goods has not been presented in the financial statements.
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang : (Studi Kasus Di PT. Perkebunan Nusantara X (PERSERO) Pabrik Gula Ngadirejo Kabupaten Kediri) Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Pengaruh Penerapan Corporate Social Responsibility terhadap Profitabilitas dengan Sustainability Report sebagai Moderasi Panji Dharma Agung P; Akhmad Naruli; Miladiah Kusumaningarti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1534

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.
Co-Authors Agus Athori Aina Lufitasari Akhmad Naruli Andika Yulianto Deviana Eka Nur Rahmawati Eni Srihastuti Fanesa Eris Monica Febryana Sudarmaka Putri Fina Puspita Sari Fitria Nur Wahyuningsih Fitria Nurul Izza Irma Nur Rosidah Jayanti Indah Fresilina Kusuma, Marhaendra Nilam Larasati Nur Rahmanti Ratih Panji Dharma Agung P Puji Rahayu Rike Selviasari Sri Luayyi Srikalimah . Yunicha Yunicha