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All Journal Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Riset Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Kajian Ekonomi dan Akuntansi Terapan
Sri Luayyi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS LAPORAN KEUANGAN GUNA MENENTUKAN PAJAK PENGHASILAN BADAN TERUTANG (STUDI KASUS PADA PT. PUTRA JAYA NANAS TAHUN 2023) Ery Caprika Dewi; Sri Luayyi; Akhmad Naruli
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 1 (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.v11i1.7788

Abstract

Corporate income tax payable according to Law Number 36, 2008 is a tax imposed on every business entity or company for the income it earns in a certain period. Business entities are required to report their income to the tax authority and calculate the tax owed based on the applicable rates. One of the obligations of taxpayers is to prepare financial reports that adhere to generally accepted accounting principles, namely Financial Accounting Standards (SAK). The data source used in this research is primary data, namely in the form of a balance sheet and commercial profit and loss report for 2023. Data was obtained in the field by conducting interviews and documentation which was then processed by researchers. This type of research is descriptive research with quantitative methods, namely the method used to provide a general description of the object being studied based on data in the form of numbers, by processing and analyzing to draw conclusions. The variables used in this research are commercial financial reports, fiscal reconciliation and corporate income tax payable. The research results show a number of pre-tax differences IDR 61,746,500 is lower because there are costs that should be included in the company's profit and loss statement as a deduction from profits but were not recorded by the company. Apart from that, fiscal corrections also affect the taxes that companies must pay. Implementing fiscal reconciliation can streamline the amount of corporate income tax payable. This is supported by research results which show that the company is able to minimize around Rp. 8,310,470 lower for tax payments, so it can have a positive impact on the net profits obtained. Based on research, researchers suggest PT. Putra Jaya Nanas can carry out fiscal reconciliation in accordance with tax regulations, and can pay attention to cost components that have the potential to be objects of corporate income tax deductions. Pajak penghasilan badan terutang menurut Undang-Undang Nomor 36, 2008 adalah pajak yang dikenakan pada setiap badan usaha atau perusahaan atas pendapatan yang diperolehnya dalam suatu periode tertentu. Badan usaha wajib melaporkan pendapatan mereka kepada otoritas pajak dan menghitung pajak yang terutang berdasarkan tarif yang berlaku. Salah satu kewajiban wajib pajak adalah meyusun laporan keuangan yang berprinsip akuntansi yang berlaku umum yaitu Standar Akuntansi Keuangan (SAK) Sumber data yang digunakan dalam penelitian ini adalah data primer yaitu berupa neraca dan laporan laba rugi komersial tahun 2023, data diperoleh dilapangan dengan melakukan wawancara dan dokumentasi yang kemudian diolah oleh peneliti. Jenis penelitian ini merupakan penelitian deskriptif dengan metode kuantitatif, yaitu metode yang digunakan untuk memberikan ganbaran umum tentang objek yang diteliti berdasarkan data-data berupa angka, dengan cara mengolah dan menganalisis untuk diambil kesimpulannya. Variabel yang digunakan dalam penelitian ini adalah laporan keungan komersial, rekonsiliasi fiskal dan pajak penghasilan badan terutang. Hasil penelitian menunjukkan perbedaan sebelum pajak sejumlah Rp.61.746.500 lebih rendah ini karena terdapat biaya yang seharusnya pada laporan laba rugi perusahaan dijadikan sebagai pengurang laba tapi tidak dicatat oleh perusahaan. Selain itu koreksi fiskal juga mempengaruhi pajak yang harus dibayarkan perusahaan. Penerapan rekonsiliasi fiskal dapat mengefisiensikan jumlah pajak penghasilan badan terutang. Hal ini didukung oleh hasil penelitian yang menunjukkan jika perusahaan mampu meminimalkan sekitar Rp. 8.310.470 lebih rendah atas penyetoran pajak, sehingga dapat memberikan dampak positif terhadap keuntungan bersih yang diperoleh. Berdasarkan penelitian, peneliti menyarankan PT. Putra Jaya Nanas dapat melakukan rekonsiliasi fiskal sesuai dengan peraturan perpajakan, serta dapat memperhatikan komponen biaya yang berpotensi sebagai objek pemotongan pajak penghasilan badan.
PENGARUH LIKUIDITAS, SOLVABILITAS, EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Irma Nur Rosidah; Sri Luayyi; Miladiah Kusumaningarti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 4 (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.v11i4.8004

Abstract

This research aims to determine the influence of the variables CR, DAR, BOPO on NPM. The data used in this research was obtained from the Annual Published Financial Report from the Indonesia Stock Exchange website for 2020-2022. The total sample was 47 commercial banks listed on the Indonesia Stock Exchange for the 2020-2022 period, taken through purposive sampling. The analysis technique used is multiple linear regression analysis. The research results show that the CR and DAR variables have a positive and significant effect on NPM and the BOPO variable has a negative and insignificant effect on NPM. The predictive ability of the three independent variables on NPM is 69.10% as shown by the adjusted R², the remaining 30.90% is explained by other variables outside the research model. Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel CR, DAR, BOPO terhadap NPM. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Tahunan dari website Bursa Efek Indonesia Tahun 2020-2022. Jumlah sampel sebanyak 47 bank umum yang tercatat dalam Bursa Efek Indonesia dengan periode 2020-2022 yang diambil melalui purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel CR dan DAR berpengaruh positif dan signifikan terhadap NPM serta variabel BOPO memiliki pengaruh negatif dan tidak signifikan terhadap NPM. Kemampuan prediksi dari ketiga variabel independen terhadap NPM adalah sebesar 69,10% yang ditunjukkan dari besarnya adjusted R², sisanya sebesar 30,90% dijelaskan oleh variabel lainnya di luar model penelitian.
PERAN PENGUSAHA PENGURUSAN JASA KEPABEANAN (PPJK) DALAM PROSEDUR KEGIATAN IMPOR DAN PENERAPAN PAJAK DALAM RANGKA IMPOR PADA PT. VALVE MANDIRI INDONESIA SURABAYA Anindya Kiara Aisyiya Situsmara; Sri Luayyi; Eni Srihastuti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 3 (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.v15i2.11152

Abstract

Import activities have a vital role in maintaining the economic stability of a country because they directly affect the amount of foreign exchange. Import activities are also closely related to the customs process in the recipient country, which supports cooperation between countries in international trade and influences the expansion of the market for goods and services in a country. In carrying out import activities, there are procedures that must be followed to comply with applicable regulations and to prevent possible losses for importers and exporters. The purpose of this research is to find out the role of Customs Management Services Entrepreneurs (PPJK) in import activity procedures and the application of taxes in the context of imports. This research was conducted at PT. Valve Mandiri Indonesia using primary data. The data analysis technique used is qualitative data analysis. Based on the results of the analysis, it was found that the role of Customs Service Entrepreneurs in import activities for importers has a complementary relationship. Middle to upper scale importers who import regularly may not use the services of Customs Management Services Entrepreneurs because they already have their own Export-Import division.
ANALISIS PENERAPAN SISTEM AKUNTANSI TER KOMPUTERISASI UNTUK MENINGKATKAN EFEKTIVITAS EFISIENSI PENYAJI LAPORAN KEUANGAN DI AHASS RIZKY MOTOR PRAMBON Hana Eva Nurlita; Sri Luayyi; Prima Noermaning
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 5 (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.v15i5.11389

Abstract

Accounting information systems include transaction processing cycles, use of information technology, and information system development. An accounting information system is a collection of system devices that function to record transaction data, process data, and present accounting information to internal and external parties. The research method used to examine the condition of natural objects, and the researcher himself as the instrument. The data collection technique used was inductive. MYOB is an accounting program designed to meet the need for providing accounting information, as well as as a financial report processing tool. The analysis technique used by researchers is qualitative descriptive analysis which aims to provide a true picture of the situation by collecting, analyzing and processing company data.
PENGARUH STRATEGI PEMASARAN TERHADAP VOLUME PENJUALAN UNTUK MENINGKATKAN LABA USAHA DI MASA PANDEMI COVID-19 PADA UMKM KAMPUNG LELE NGADILUWIH Sri Luayyi; Desy Puji Astuti; Prima Noermaning A
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.100

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh strategi pemasaran terhadap volume penjualan untuk meningkatkan laba usaha di masa pandemi covid-19 pada UMKM Kampung Lele Ngadiluwih tahun 2019-2021. Penelitian ini merupakan penelitian deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode wawancara dan dokumentasi. Populasi dalam penelitian ini adalah laporan keuangan UMKM Kampung Lele. Adapun sampel dalam penelitian ini adalah laporan bulanan yang berupa laporan volume penjualan, dan laba umkm tahun 2019-20221 yaitu dengan jumlah 36 sampel. Tehnik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regressi sederhana dan moderated regression analysis (MRA). Hasil dari pengujian hipotesis kedalam penelitian ini menunjukkan bahwa strategi pemasaran berpengaruh positif dan signifikan sebesar 48% terhadap volume penjualan. Strategi pemasaran berpengaruh positif dan signifikan sebesar 45,3% terhadap laba usaha. Dan volume penjualan mampu memoderasi sebesar 91,8% hubungan variabel strategi pemasaran terhadap laba usaha. Hasil perhitungan yang dilakukan menggunakan analisis regresi sederhana dan moderated regression analysis dapat diketahui bahwa persentase pengaruh yang paling besar yaitu adalah variabel volume penjualan sebagai variabel moderasi.
PENGARUH PENERAPAN E-FILING, KUALITAS PELAYANAN,SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KOTA KEDIRI PERIODE 2018-2022 Smaut, Atriwanda; Sri Luayyi; Sarah, Khasanah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.3081

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-filing, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Kota Kediri periode 2018–2022, baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian berjumlah 44 responden wajib pajak orang pribadi yang dipilih menggunakan purposive sampling. Data dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis dengan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, serta uji hipotesis (uji t, uji F, dan koefisien determinasi) menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa penerapan e-filing, kualitas pelayanan, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi baik secara parsial maupun simultan, dengan kontribusi pengaruh bersama sebesar 57,1%, sementara sisanya dipengaruhi faktor lain di luar penelitian ini. Simpulan dari penelitian ini adalah bahwa peningkatan kemudahan akses e-filing, pelayanan fiskus yang profesional, dan penegakan sanksi perpajakan yang tegas dapat mendorong wajib pajak orang pribadi untuk lebih patuh dalam memenuhi kewajiban perpajakannya.   Kata Kunci: E-Filing, Kualitas Pelayanan, Sanksi Perpajakan, Kepatuhan Wajib Pajak
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE AND STOCK PRICES BEFORE AND AFTER ACQUISITION Fatma Ade Noviana; Sri Luayyi; Anggraini, Ninik; Selviasari, Rike
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.8526

Abstract

The purpose of this study to examine the differences in financial performance and stock prices before and after acquisitions in non-banking companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2024. The research population consists of companies that made acquisitions in 2021, with 7 companies chosen as a sample through purposive sampling. Financial performance was assessed using the CR, ROA, DAR, DER, and TATO ratios, while stock price were observed from the closing price recorded at the end of the period. Data were processed through the Wilcoxon Signed Rank Test with the assistance of SPSS 25 software. The results showed that the companies financial performance differed significanly between pre-acquisition and post-acquisition periods, while the stock price revealed no significant variation across the two periods.
Minimasi Pajak sebagai Pemoderasi pada Pengaruh Kontrak Utang, Mekanisme Bonus, dan Koneksi Politik Gresella Cahya Endarta; Sri Luayyi; Fitria Magdalena
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: 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.v4i2.3865

Abstract

This study aims to analyze the effect of debt covenant, bonus mechanism, and political connections on tax avoidance with tax minimization as a moderating variable. The study uses secondary data from annual reports of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis method employed is Moderated Regression Analysis (MRA). The results show that debt covenant has a positive and significant effect on tax avoidance, while bonus mechanism and political connections have no significant effect. Furthermore, tax minimization is proven to moderate the relationship between debt covenant, bonus mechanism, and political connections on tax avoidance. The limitations of this study include the restricted sample scope limited to the energy sector and the limited number of variables used. Future research is recommended to expand the sample and include additional variables to obtain more comprehensive results.
Analisis Perencanaan Pajak Atas Pajak Penghasilan Pasal 21 dengan Metode Net, Gross dan Gross Up Guna Meminimalisir Pajak Penghasilan Badan: Studi Kasus pada Yayasan Bimbingan Manasik Haji Nahdhatul Ulama Kota Kediri Mita Nur Laili; Sri Luayyi; Ninik Anggraini
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i4.1920

Abstract

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.
Co-Authors Adelia Putri Suyatno Agustina Dwita Sari Akhmad Naruli Anggraini, ninik Anindya Kiara Aisyiya Situsmara Anisa Rahayu Purwoningsih Auliya Rahmahadi Desy Puji Astuti Eni Srihastuti Ery Caprika Dewi Etlyn Helena Putri Eva Nur Vitasari Fatma Ade Noviana FAUZIYAH Fauziyah Fauziyah Fitria Magdalena Suprapto Gresella Cahya Endarta Hana Eva Nurlita Irma Nur Rosidah Miladiah Kusumaningarti Mita Nur Laili Nadya Lupitasari Ninik Anggraini Novia Lailia Prima Noermaning Prima Noermaning A Puji Rahayu RR. Ella Evrita Hestiandari Sarah, Khasanah Selviasari, Rike Smaut, Atriwanda Srikalimah Srikalimah, Srikalimah Tiya Bella Aprillia