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IMPLEMENTASI TAX PLANNING PAJAK PENGHASILAN BADAN PT. INDOJAYA MANDIRI Ifadhoh, Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The tax payers has full responsibility for counting, depositing and reporting by themselves the amount of tax payableand tax liability. This research is meant to analyze maximisation of tax saving. The effort for tax saving is often doneby tax payer which is known as tax planning. Descriptive research is applied by the researcher in order to discuss theimplementation of tax planning at PT Indojaya Mandiri. The taking of company’s internal data is performed by theresearcher as a support for the validity of this thesis. The implementation of tax planning as management instrumentin income tax saving is carried out in various ways which do not violate the prevailing tax provisions. Theimplementation of tax planning which is performed by the PT Indojaya Mandiri has not maximize yet. Byimplementing tax planning there is a corporate income tax saving as much as Rp 26,627,299. Therefore, a companywill be avoided from tax waste and will be able to fulfill their tax liability when they implement proper tax planning.Keywords: Tax Planning, Tax Saving, Income Tax.
Pengaruh Green Finance dan Profitabilitas Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi Ifadhoh, Nurul; Purnamasari, Puji Endah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8510

Abstract

This study analyzes the effect of Green Finance and profitability on firm value with Good Corporate Governance (GCG) as a moderating variable. In the context of globalization, firm value reflects financial performance and market perceptions of a company's capabilities. The method used is a quantitative approach with panel data analysis, using secondary data from the annual reports of companies listed on the Indonesia Stock Exchange during 2020-2023. The results indicate that Green Finance does not significantly influence corporate value, while profitability has a positive effect. GCG, as a moderating variable, is not sufficiently strong to moderate the influence between Green Finance and profitability on corporate value. These findings emphasize the need for further evaluation of the effectiveness of implementing Green Finance and GCG in creating corporate value recognized by the market.
Pengaruh Green Finance, Kinerja Keuangan, dan Kinerja Lingkungan Terhadap Nilai Perusahaan Ifadhoh, Nurul; Yuliana, Indah
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3518

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green finance, kinerja keuangan, dan kinerja lingkungan terhadap nilai perusahaan. Penelitian ini dilakukan  pada sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan menentukan kriteria tertentu yang mengahsilkan 19 perusahaan sebagai sampel. Penelitian ini menggunakan pengujian hipotesis Structural Equation Model (SEM) dengan didukung oleh metode analisis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa green finance dan kinerja keuangan berpengaruh terhadap nilai perusahaan, sedangkan kinerja lingkungan tidak berpengaruh signifikan terhadap nilai perusahaan.