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All Journal Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Kanti, Annisa
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Sistem Informasi Akuntansi pada Perusahaan Konstruksi Pakpahan, Alryani Hidayat; Kanti, Annisa
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 2 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i2.2285

Abstract

The Mandiri Internship was created with the aim of being a means for students to develop skills and apply knowledge in the world of professional work. The research was conducted at PT Nindya – Modern, KSO which is engaged in construction. The author's Independent internship is carried out in the company's accounting division by carrying out accounting activities in the form of checking proof of transactions in the cash and accounts payable division, studying the accounting system used by the company, making general journals for each transaction and participating in all routine activities outside the division. This research was conducted with a qualitative descriptive approach. The type of data collection used is documentation and interviews. The results of this analysis and research are that there are two accounting calculation methods in contracting companies, namely the Settlement Presentation Method and the Completed Contract Method. The limitation that occurred during the research was direct learning provided by the company so that the writer was required to take the initiative to find material to be used as research and submitted to the company. 
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PAJAK PERTAMBAHAN NILAI PADA PT. XYZ Andreas, Andreas; Kanti, Annisa
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2604

Abstract

This research is conducted with the aim of analyzing the calculation, deposit, reporting, and recording of Value Added Tax (VAT) at PT. XYZ in the year 2023. This study compares whether the procedures for calculation, deposit, and reporting have complied with Law Number 7 of 2021 concerning Tax Regulation Harmonization. The research is also conducted to determine whether the procedures for recording Value Added Tax comply with the applicable general accounting standards for taxation. This research uses a qualitative descriptive analysis method. The research sources were obtained through direct work practices at PT. XYZ. The analyzed data includes VAT Periodic Tax Returns, Recapitulation of Value Added Tax Deliveries and Acquisitions, Value Added Tax Deposit Evidence, Value Added Tax Reporting Evidence, and Value Added Tax recording journals obtained directly from PT. XYZ. This study concludes that there is inconsistency in the calculation of Value Added Tax in the November Tax Period, caused by an error in the Sales Return rate. Deposits and reporting have complied with Law Number 7 of 2021. The recording is in accordance with the applicable general accounting standards for taxation.
PENGARUH RASIO KEUANGAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN CYCLICALS DAN CONSUMER NON CYCLICALS Edelweis, Vinka Ruth; Kanti, Annisa
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2699

Abstract

Every company aims to maximize its profits, which benefits expanding business lines, operational efficiency, and enhancing shareholder welfare. One significant factor influencing a reduction in corporate profits is taxation. Consequently, many companies engage in tax avoidance by minimizing the amount of tax payable to the tax authorities. This practice is known as tax aggressiveness. Tax aggressiveness refers to a company's legally permissible actions to minimize its tax obligations through tax management planning. The objective of this research is to analyze empirical evidence regarding Liquidity, Capital Intensity, Sales Growth, Profitability, Inventory Intensity, and Debt to Assets Ratio on Tax Aggressiveness. The study focuses on companies in the cyclical and consumer non-cyclical sectors from the period 2020 to 2022, spanning three consecutive years. Raw data collected was processed using purposive sampling, comprising 67 companies that met the criteria. The data was analyzed using multiple regression models. Results indicate that Liquidity, Inventory Intensity, Debt to Assets Ratio, and Capital Intensity do not influence Tax Aggressiveness, whereas Profitability and Sales Growth do affect Tax Aggressiveness.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marchel, Reyno; Kanti, Annisa
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1601

Abstract

The purpose of this study is to obtain empirical evidence and analyze the effect of the independent variable on the dependent variable. The independent variables used in this study are firm size, firm age, independent board of commissioners, audit committee, sales growth, and leverage. While the dependent variable in this study is tax avoidance. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2020. The number of samples in this study were 60 companies with a total of 180 data. The method used in this research is purposive sampling method and this study uses multiple regression analysis to test the hypothesis. The result of this research is that sales growth has an effect on tax avoidance. Meanwhile, firm size, firm age, independent board of commissioners, audit committee, and leverage have no effect on tax avoidance.Keywords: Audit Committee; Company Age; Company Size; Independent Board of Commissioners; Leverage; Sales Growth; Tax Avoidance
Co-Authors Andreas Andreas Edelweis, Vinka Ruth Marchel, Reyno Pakpahan, Alryani Hidayat