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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Khasanah Sahara
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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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 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
PENGARUH TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Dina Meilisa Wati; Khasanah Sahara; Nur Rahmanti Ratih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 4 (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.v15i4.11254

Abstract

This research aims to examine the influence transfer pricing And capital intensity to tax avoidance with good corporate governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The research methods used are descriptive statistical analysis, classical assumption testing, and hypothesis testing with the help of SPSS software. The research results show that transfer pricing has a positive but not significant influence on tax avoidance. Likewise with capital intensity which also showed a non-significant negative influence on tax avoidance. In addition, GCG is unable to moderate the relationship between transfer pricing, capital intensity to tax avoidance. In conclusion, although there is a positive influence, the influence given by transfer pricing And capital intensity to tax avoidance which is not significant, and GCG weakens the influence of the variable transfer pricing, And capital intensity to tax avoidance. Suggestions for the government, this research can be used as material for further evaluation, increasing compliance in paying taxes. For company management, this research can be used as a consideration to pay more attention to decisions related to tax avoidance practices. As well as suggestions for further research, it is recommended to add other variables that might influence tax avoidance, it is recommended to test other sectors such as services and finance, and use more sophisticated analytical methods.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA INSTALASI LISTRIK GUNA MENENTUKAN PAJAK TERUTANG (STUDI KASUS PADA PT WIJAYA KUSUMA SAKTI KEDIRI) Vera Thessalonica Oktaviyanto; Khasanah Sahara; Ninik Anggraini
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (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.v15i12.11755

Abstract

This research aims to apply the calculation of Income Tax Article 23 for electrical installation services at PT Wijaya Kusuma Sakti Kediri in order to determine the correct tax payable. Income Tax Article 23 is a tax imposed on income obtained from activities in the service sector carried out by business entities. This research uses quantitative descriptive methods with primary data processed by company staff. The data analysis process involves several stages, starting from determining Taxable Income (PKP) by subtracting net profit before tax from operational expenses, carrying out fiscal reconciliation to ensure conformity between commercial and fiscal financial reports, to calculating the tax payable according to the applicable rates. The results of the research show that the application of Income Tax Article 23 calculations at PT Wijaya Kusuma Sakti Kediri has not yet calculated Income Tax Article 23 in the 2023 period, and there are several obstacles in the timeliness of tax payments and reporting. This research emphasizes the importance of fiscal reconciliation to identify and correct differences between commercial and fiscal financial reports, as well as the importance of compliance with tax regulations to avoid sanctions and fines. Thus, this research makes a significant contribution to understanding the importance of implementing fiscal reconciliation and compliance with tax regulations. These findings can be a guide for other companies in improving the accuracy of tax calculations and minimizing the risk of sanctions from the tax authorities.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2023) Shintya Aprilia Utami; Khasanah Sahara; Ninik Anggraini; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (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.v16i8.12705

Abstract

This research aims to test and analyze how profitability is influenced by proxies LONG And ROE, liquidity by proxy CR And QR, solvency by proxy THE And LTDER, and dividend policy by proxy DPR And YOU on Company Value. This research is descriptive research with quantitative methods. The sampling technique in this research is purposive sampling with a population of 30 sub-sector manufacturing companies food and beverage and obtained a sample of 8 companies food and beverage. The data analysis technique used is the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test, hypothesis test which consists of the R2 coefficient of determination test, t test, and f test, as well as the multiple linear regression test. The results of this research state that profitability through LONG influence on company value with a sig value of 0.002 <0.05, profitability through ROE has no effect on company value with a sig value of 0.666 > 0.05, liquidity through CR influence on company value with a sig value of 0.058 <0.05, liquidity through QR has no effect on company value with a sig value of 0.341 > 0.05, solvency through THE has no effect on company value with a sig value of 0.988 > 0.05, solvency through LTDER has no effect on company value with a sig value of 0.486 > 0.05, dividend policy through DPR has no effect on company value with a sig value of 0.498 > 0.05, dividend policy through YOU has no effect on company value with a sig value of 0.816 > 0.05. Meanwhile, simultaneously ROA, ROE, CR, QR, DER, LTDER, DPR, And YOU influence on PBV.
Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Zoan Herlambang Saputra; Eni Srihastuti; Khasanah Sahara
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.v2i4.1526

Abstract

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.
Adaptation Must Tax Beginner in Use E-Filing: Study On Generation Millennials in Kediri City Angellia, Vella; Khasanah Sahara; Rike Selviasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9161

Abstract

Digitalisasi sistem perpajakan melalui implementasi e-Filing membutuhkan kemampuan adaptasi wajib pajak, khususnya bagi wajib pajak pemula dari generasi milenial. Penelitian ini bertujuan untuk menganalisis tingkat adaptasi wajib pajak pemula generasi milenial dalam menggunakan e-Filing dan menguji pengaruh langsung dan tidak langsung antar variabel yang memengaruhi proses adaptasi di Kota Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe studi deskriptif dan asosiatif. Data dikumpulkan melalui kuesioner dengan skala Likert lima tingkat yang didistribusikan kepada 50 responden, yang dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan perangkat lunak SPSS. Sebelum analisis dilakukan, data diuji melalui uji validitas, uji reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil pengujian menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel, dan data memenuhi asumsi statistik yang dibutuhkan. Hasil analisis menunjukkan adanya pengaruh signifikan, baik secara langsung maupun tidak langsung, antara variabel independen terhadap tingkat adaptasi wajib pajak pemula dalam menggunakan e-Filing. Temuan penelitian ini menunjukkan bahwa generasi Milenial di Kota Kediri memiliki kemampuan adaptasi yang cukup baik terhadap sistem e-Filing, meskipun masih dipengaruhi oleh faktor pendukung dalam proses penggunaannya. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan studi perilaku wajib pajak serta menjadi pertimbangan material bagi otoritas pajak dalam merumuskan strategi sosialisasi dan bantuan yang lebih efektif bagi wajib pajak pemula.
Co-Authors Akhmad Naruli Alvina Wahyu Sukmaningtias Amelya One Zarina Angellia, Vella Annisatul Asna Bagas Dwi Janarko Beby Hilda Agustin Dewi Wungkus Antasari Dina Meilisa Wati Eky Irdia Esta Narhensa Eni Srihastuti FAUZIYAH Imarotus Suaida Imarotus Suaidah Nanda Indria Risty Arda Riezta Ninik Anggraini Nur Rahmanti Ratih Puji Lestary Puji Rahayu Rafi Kusuma Dewi Ratna Handayani Rike Selviasari Selvi Mayranti dewi Shintya Aprilia Utami Srikalimah Tri Agustin Widya Sari Vera Thessalonica Oktaviyanto Viola Ardhana Zoan Herlambang Saputra