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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Governance, Taxation, and Auditing
PANGERAPAN , Sonny
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Economics, Econometrics & Finance Education

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Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado KARLOS, Sharon Ester Hermien; WANGKAR, Anneke; PANGERAPAN , Sonny
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.848

Abstract

Tax planning is to minimize the tax burden and implement tax compliance, such as calculating, paying, and reporting the tax payable correctly and punctually. PT Unoson Manado received the SP2DK for the fiscal year 2020 with several findings, including the underpayment of Corporate Income Tax. It is caused by the error of calculating the tax burden. This research will determine whether the tax planning could prevent the calculation error in the subsequent fiscal years. The research design used in this research is qualitative with a descriptive approach. The result of this research shows that there are several things on the fiscal income statement of PT Unoson Manado for the year 2020, such as the costs are not fully specified, there is a difference in the calculation between the commercial depreciation and fiscal depreciation, and analyzing on the applicable tax regulations has not been thoroughly done. Therefore, doing the tax planning with its steps and reconciliation can prevent the calculation error in the subsequent fiscal years.
Analisis Pelaksanaan Sistem Dan Prosedur Penatausahaan Pengeluaran Kas Pada Kantor Wali Kota Manado: Analysis Of The Implementation Of Systems And Procedures For Administration Of Cash Disbursements At The Manado Mayor’s Office Daud, Indah; Saerang, David P. E.; Pangerapan , Sonny
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Analisis mendalam terhadap pelaksanaan sistem dan prosedur dalam pengeluaran keuangan menjadi esensial untuk menggali potensi peningkatan efisiensi, akurasi, dan ketahanan terhadap perubahan dalam era digitalisasi yang terus bergerak maju. Tujuan dari penelitian ini adalah untuk mengetahui Pelaksanaan Sistem dan Prosedur Penatausahaan Pengeluaran Kas Pada Kantor Walikota Manado. Metode analisis data yang digunakan adalah penelitian kualitatif dekskriptif yaitu dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa Implementasi Sistem Informasi Pemerintahan Daerah (SIPD) oleh Badan Keuangan dan Aset Daerah (BKAD) Kota Manado telah berjalan dengan efektif dalam meningkatkan efisiensi dan transparansi pengelolaan keuangan daerah. Prosedur pengeluaran kas yang meliputi pengajuan Surat Penyediaan Dana (SPD), Surat Permintaan Pembayaran (SPP), penerbitan Surat Perintah Membayar (SPM), penerbitan Surat Perintah Pencairan Dana (SP2D), dan pembuatan Surat Pertanggungjawaban (SPJ) telah dilaksanakan sesuai dengan ketentuan yang berlaku, khususnya mengacu pada Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah.
Co-Authors Anneke Wangkar Daud, Indah David P. E. Saerang KARLOS, Sharon Ester Hermien