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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Bisnis dan Akuntansi Sanskara Akuntansi dan Keuangan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Neraca Manajemen, Akuntansi, dan Ekonomi JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Accounting Studies and Tax Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan Academia Open Jurnal Akuntan Publik
Naruli, Akhmad
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH EFFECTIVE TAX RATE, KEPEMILIKAN ASING DAN PROFITABILITAS TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR ENERGY YANG TERDAFTAR DI BEI TAHUN 2021 – 2023 Lisa Avita; Fauziyah; Akhmad Naruli
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i8.8185

Abstract

Transfer pricing is one of the corporate income tax planning efforts which aims to minimize the tax burden that must be paid between companies that have a special relationship with transfer pricing planning. This research is descriptive research with a quantitative approach. The aim of this research is to determine the effect of the effective tax rate, foreign ownership and profitability on transfer pricing in energy sector manufacturing companies listed on BEI in 2021 - 2023. The data collection technique in this research is by collecting quantitative information from financial reports and documentation. The method used is the purposive sampling method. The results of this research simultaneously show that the Effective Tax Rate, Foreign Ownership and Profitability simultaneously have a positive and significant effect on Transfer Pricing. The significance value of the F test in this research is 0.040 or smaller than 0.05, meaning that if the Effective Tax Rate, Foreign Ownership and Profitability increase or increase, companies are more encouraged to adjust the Transfer Pricing policy to reduce the tax burden. Transfer pricing merupakan salah satu upaya perencanaan pajak penghasilan badan yang bertujuan untuk meminimalkan beban pajak yang harus dibayar antar perusahaan yang mempunyai hubungan istimewa dengan perencanaan transfer pricing. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh effective tax rate, kepemilikan asing dan profitabilitas terhadap transfer pricing pada perusahaan manufaktur sektor energy yang terdaftar di bei tahun 2021 – 2023. Teknik pengumpulan data pada penelitian ini dengan mengumpulkan informasi kuantitatif dari laporan keuangan dan dokumentasi.sedangkan metode yang digunakan adalah metode purposive sampling. Hasil penelitian ini menunjukan secara simultan menunjukan bahwa Effective Tax Rate, Kepemilikan Asing dan Profitabilitas secara simultan berpengaruh positif dan signifikan terhadap Transfer Pricing. Nilai signifikansi uji F pada penelitian ini adalah 0.040 atau lebih kecil dari 0.05, artinya apabila Effective Tax Rate, Kepemilikan Asing dan Profitabilitas naik atau meningkat perusahaan lebih terdorong untuk menyesuaikan kebijakan Transfer Pricing untuk mengurangi beban pajak.
ANALISIS PERENCANAAN PAJAK ATAS PENYUSUTAN ASET TETAP GUNA MEMPERKECIL PAJAK PENGHASILAN BADAN (Studi Kasus Pada Kopkar PT. Gudang Garam Tbk. Kediri “MEKAR”) Alvina Wahyu Sukmaningtias; Akhmad Naruli; Khasanah Sahara
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 13 (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.v13i13.10274

Abstract

Tax planning is the first step in tax management. At this stage, research data is collected on tax regulations so that the type of savings measures that will be implemented can be selected. Kopkar PT. Gudang Garam Tbk, Kediri "MEKAR" has not planned its fixed assets to save on tax burden. This research is descriptive research with a quantitative approach. The purpose of this research is to calculate tax savings using the straight-line depreciation method and the declining balance depreciation method. Data collection techniques in this research are documentation and interviews. Meanwhile, the data analysis methods used in this research are the straight line method and declining balance method. The results of this research show that the calculation of depreciation expense for fixed assets using the straight line method is calculated based on a discount rate of 6.25%, the result is IDR 1,327,684,784, through these results the tax burden is calculated at IDR 6,311,939,048, - so that the remaining business results after tax are IDR 6,311,939,048. IDR 23,657,458,674,- Meanwhile, the value of depreciation expense using the declining balance method is calculated based on the discount rate 6.25% results are IDR 659,519,614, through these results the tax burden is calculated at IDR 6,452,663,192,- so that the remaining business results after tax are IDR 24,184,899,700,-. Therefore, cooperatives should use the straight-line method to depreciate their fixed assets in order to reduce the tax burden. Perencanaan pajak merupakan langkah awal dalam manajemen pajak. Pada tahap ini dilakukan pengumpulan data penelitian terhadap peraturan perpajakan agar dapat diseleksi jenis tindakan penghematan yang akan dilakukan. Kopkar PT. Gudang Garam Tbk, Kediri “MEKAR” belum melakukan perencanaan atas aset tetapnya untuk menghemat beban pajak. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Tujuan penelitian ini adalah untuk menghitung penghematan pajak menggunakan metode penyusutan garis lurus dan metode penyusutan saldo menurun. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi dan wawancara. Sedangkan untuk metode analisis data yang digunakan dalam penelitian ini adalah metode garis lurus dan metode saldo menurun. Hasil penelitian ini menunjukkan perhitungan beban penyusutan aset tetap dengan menggunakan metode garis lurus yang dihitung berdasarkan tingkat diskon 6,25% hasilnya adalah Rp 1.327.684.784, melalui hasil tersebut terhitung beban pajaknya sebesar Rp 6.311.939.048,- sehingga sisa hasil usaha setelah pajaknya sebesar Rp 23.657.458.674,- Sedangkan nilai beban penyusutan dengan menggunakan metode saldo menurun yang dihitung berdasarkan tingkat diskon 6,25% hasilnya adalah Rp 659.519.614, melalui hasil tersebut terhitung beban pajaknya sebesar Rp 6.452.663.192,- sehingga sisa hasil usaha setelah pajaknya sebesar Rp 24.184.899.700,-. Oleh karena itu sebaiknya koperasi menggunakan metode garis lurus untuk menyusutkan aset tetapnya agar memperkecil beban pajak.
Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi: Studi Kasus Perusahaan Agrikultur Pada CV Agung Jaya Sofro’ul Aulia Reonika; Fauziyah Fauziyah; Akhmad Naruli
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : 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.v2i4.936

Abstract

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews. The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN 21 BERDASARKAN UU HARMONISASI PERATURAN PERPAJAKAN NO. 7 TAHUN 2021 ATAS UPAH TENAGA KERJA LEPAS GUNA MENENTUKAN PPh TERUTANG BADAN (STUDI KASUS CV. SUMBER REJEKI RINGINREJO) Tri Agustin Widya Sari; Akhmad Naruli; Khasanah Sahara
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 2 (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.v15i2.11088

Abstract

Tax is a mandatory contribution to the state owed by individual or corporate taxpayers which is coercive based on the law. The calculation of Income Tax Article 21 is carried out by the company so that it can pay as little tax as possible to the state. In calculating Income Tax Article 21, it can be done using three methods, namely Net, Gross and Gross Up. The aim of this research is to find out the most profitable method for calculating Income Tax Article 21 for CV. Ringinrejo's Source of Fortune. CV Sumber Rejeki Ringinrejo is a company operating in the manufacturing sector. The scope of this research is Analysis of Income Tax Calculation 21 based on the Law on Harmonization of Tax Regulations No. 7 of 2021 on Wages of Casual Workers to Determine Corporate Income Tax Payable in 2022. In this research, the type of research used is quantitative descriptive. The data source in this research is primary data from the company. The types of data in this research are qualitative data and quantitative data using interview and documentation data collection techniques. The results of the research and discussion show that calculating Income Tax Article 21 using the Gross Up method will have the greatest impact on saving Corporate Income Tax Payable compared to the Net method and Gross method, because Income Tax Article 21 of employees can be charged as a fiscal expense. Keywords: Income Tax Article 21, Net Method, Gross Method, Gross Up Method, Corporate Income Tax Due
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 Investasi Modal Dalam Pengembangan Usaha CV Ortidjoe Utama Group Susilowatik, Anik; Yani, Ahmad; Naruli, Akhmad
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 7 (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.v16i7.12371

Abstract

One of the bakery businesses in Kediri, namely CV Ortidjoe Utama Group, has a new branch development with its own capital that has not been realized because it does not have a good financial analysis. Management with good capital investment analysis is expected to minimize failure. Financial analysis techniques that can be used include Payback Period, Accounting Rate of Return, Profitability Index, Internal Rate of Return and Net Present Value. The results of the study showed that the PP method for 1 year 1.7 months with a PP standard of ≤ 2 years is feasible to run. The ARR method is 87.6% with an ARR standard> 8.375% taken from the FR0076 bond coupon, so the business is feasible to run. The PI method is 1.752 with a PI standard> 1, so it is feasible to run. The IRR method is 47.12763634% with an IRR standard> 8.375% taken from the FR0076 bond coupon, so the business is feasible to run. The NPV method is Rp89,002,928.80 with an NPV standard> 0, so the business is feasible to run. The results of the calculations of the five methods stated that the development of the Ortidjoe Bakery business was feasible.
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.
ANALISIS PENILAIAN DAN PERLAKUAN PINJAMAN TAK TERTAGIH BERDASARKAN METODE CADANGAN SERTA PENGARUHNYA  TERHADAP LAPORAN KEUANGAN Putri, Reffy Karunia; Naruli, Akhmad; Yani, Ahmad
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 9 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/rw0m5f47

Abstract

Pinjaman tak tertagih merupakan risiko keuangan kritis bagi koperasi yang sering kali menyebabkan pelaporan keuangan tidak realistis dan menurunkan keberlanjutan lembaga. Tujuan: Penelitian ini bertujuan untuk menganalisis penilaian dan perlakuan akuntansi pinjaman tak tertagih menggunakan metode cadangan serta dampaknya terhadap laporan keuangan KPRI Prima Husada Kota Kediri. Metode: Pendekatan kuantitatif deskriptif digunakan dengan memanfaatkan data primer dan sekunder melalui wawancara serta dokumentasi laporan keuangan periode 2021-2023. Analisis dilakukan dengan mengubah metode penghapusan langsung menjadi metode cadangan berdasarkan skedul umur piutang. Hasil: Temuan menunjukkan bahwa penerapan metode cadangan memberikan representasi yang lebih akurat mengenai nilai realisasi bersih piutang. Namun, transisi ini secara signifikan menurunkan Sisa Hasil Usaha (SHU) yang dilaporkan, bahkan menghasilkan nilai minus pada tahun 2022 dan 2023, akibat pengakuan beban kerugian yang substansial. Kesimpulan: Adopsi metode cadangan sangat penting untuk transparansi keuangan dan penilaian aset yang hati-hati. Koperasi disarankan untuk mengkategorikan piutang berdasarkan umur secara sistematis untuk memitigasi risiko dan menjaga kesehatan keuangan jangka panjang.
Penerapan Laporan Keuangan Berbasis SAK EMKM sebagai Alat Evaluasi Kinerja Keuangan Perusahaan: Studi Kasus pada UMKM Marning Siung Mas, Desa Gabru Kecamatan Gurah, Kabupaten Kediri Jerina Shinta Devi; Akhmad Naruli; Ninik Anggraini
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6155

Abstract

This study examines the application of SAK EMKM as a financial performance evaluation tool in Marning Siung Mas MSMEs, Gabru Village, Gurah District. It focuses on how SAK EMKM improves financial report quality and performance evaluation through liquidity, solvency, and profitability ratios. Using a descriptive method with qualitative and quantitative approaches, the study compiles financial statements based on SAK EMKM, including journals, ledgers, adjustments, and financial reports such as profit and loss and financial position. The results show that Marning Siung Mas MSMEs have not fully implemented SAK EMKM standards. Although production costs are calculated systematically, selling prices are still based on market rates. The financial ratio analysis reveals a Current Ratio of 486% (healthy), a Debt to Equity Ratio of 13.9% (healthy), and a Return on Assets of 19.8% (unhealthy). This indicates that the company maintains strong liquidity and capital structure but has not yet managed its assets effectively to generate optimal profits.
The Influence of ESG and NIM on Company Value by Company Size: Pengaruh ESG dan NIM Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sari, Mei Shovi Nurlita; Naruli, Akhmad; Magdalena, Fitria
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13885

Abstract

General Background: Firm value reflects investor perception of performance and prospects, while banking stability is closely linked to financial and sustainability practices. Specific Background: Environmental, Social, and Governance (ESG) disclosure and Net Interest Margin (NIM) are considered key indicators in assessing sustainability and financial performance in the banking sector. Knowledge Gap: Prior studies show inconsistent findings on ESG–firm value relationships, with limited focus on banking using NIM and the moderating role of firm size over a long observation period. Aims: This study analyzes the relationship between ESG disclosure and NIM on firm value, with firm size as a moderating variable in Indonesian listed banks during 2013–2024. Results: The findings reveal that ESG disclosure and NIM simultaneously relate to firm value with limited contribution, ESG shows a negative relationship, NIM is not significant, and firm size does not moderate these relationships. Novelty: This study integrates ESG and NIM within the banking context using firm size moderation and a relatively long observation period. Implications: The results indicate that sustainability practices in Indonesian banking have not been fully valued by the market, highlighting the need to improve transparency and integration of sustainability with financial performance to strengthen investor confidence and firm value. Highlights• ESG disclosure shows a negative association with market valuation• Net interest margin does not relate significantly to market assessment• Company scale fails to strengthen sustainability and financial linkages KeywordsESG Disclosure; Net Interest Margin; Firm Value; Firm Size; Banking Sector
Co-Authors Ade Putra Wahyu Wandono Agus Athori Ahmad Yani ahmad yani Alawiya Ashara Syakura Alfida Salfa Anisa Alvina Wahyu Sukmaningtias Arum Cahyati Awalina, Putri Deviana Eka Nur Rahmawati Diva Aditya Putra Rusmawan Ery Caprika Dewi FAUZIYAH Fauziyah Fauziyah Fina Puspita Sari Fina Puspita Sari Fitria Magdalena Suprapto Hilda Ilman Hidayatul Jerina Shinta Devi Khasanah Sahara Kurnia Robik Lisa Avita Marhaendra Kusuma Melania Syahrani Putri Miladiah Kusumaningarti Miladiah Kusumaningarti Munica Putri Jion Viarma Ninik Anggraini Nur Rahmanti Panji Dharma Agung P Puji Rahayu Putri Awalina Putri, Reffy Karunia Rike Selviasari Rike Selviasari Sari, Debby Monica Kartika Sari, Mei Shovi Nurlita shiilvia dheis leery Siti Isnaniati Sofro’ul Aulia Reonika Sri Luayyi Susilowatik, Anik Tri Agustin Widya Sari