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All Journal Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI
Fauzia, Nasihah
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Economics, Econometrics & Finance

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Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

Abstract

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.
Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Fauzia, Nasihah; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

Abstract

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.
Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Fauzia, Nasihah; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

Abstract

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.
Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

Abstract

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.
Co-Authors Ida Farida Adi Prawira Kustiawan, Memen Nasim, Arim Sofia, Khalida