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All Journal Jurnal EMT KITA Journal of Environmental Economics and Sustainability
Nariswari, Anindya
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Manajemen Perpajakan: Analisis Perencanaan Pajak Pertambahan Nilai di Indonesia (Kajian Literatur) Nariswari, Anindya; Ardelia, Sarah Selli; Wahono, Puji; Pahala, Indra
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2607

Abstract

Tax planning for Value Added Tax (VAT) in Indonesia is an important important aspect in managing company tax obligations efficiently. This study examines various VAT tax planning strategies, including the crediting of input tax, evaluation of VAT compensation, delaying the issuance of tax invoices, purchases from PKP sellers, and technical implementation. Through the application of these strategies, companies can reduce tax burdens legally, increase operational efficiency, and increase profitability. Research not only highlights the importance of tax planning in reducing tax obligations, but also provides practical guidelines to assist companies in managing their tax obligations more efficiently and effectively. In addition, research also shows how companies can use various tax incentives provided by the government to achieve these goals. The results of the study are known that strategic tax planning for VAT in Indonesia involves the use of tax incentives, ensuring the structure of transactions is optimized, and comply with relevant government laws and government policies related to VAT. Through effective VAT tax planning, companies can streamline their tax management, reduce tax burdens legally, and ultimately increase efficiency and profitability.
Determinants of Carbon Emission Disclosure in Non-Financial Companies Listed on IDX Nariswari, Anindya; Musyaffi, Ayatulloh Michael; Hasanah, Nuramalia
Journal of Environmental Economics and Sustainability Vol. 1 No. 4 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i4.412

Abstract

According to a report by the Climate Transparency organization, Indonesia is in a critical situation. The organization states that the Indonesian government is not taking adequate steps to meet the Paris Agreement's target of limiting global temperature rise to 1.5°C. As the world's fifth-largest carbon emitter, Indonesia requires concrete actions to reduce its carbon emissions. One approach is to enhance the responsibility and accountability of companies in carbon-intensive industries to disclose their emissions. This study aims to identify the factors influencing carbon emission disclosure. The research uses a population of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with 52 samples selected through purposive sampling. Multiple linear regression analysis is applied in this study to examine the relationship between the independent variables and the dependent variable. The results show that firm size affects carbon emission disclosure, while leverage and managerial ownership do not impact carbon emission disclosure.
Co-Authors Ardelia, Sarah Selli Indra Pahala Musyaffi, Ayatulloh Michael Nuramalia Hasanah Wahono, Puji