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All Journal Jurnal EMT KITA Jurnal Akuntansi, Perpajakan dan Auditing
Ardelia, Sarah Selli
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Economics, Econometrics & Finance Education Other

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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.
The Effect of Capital Structure, Growth, and Firm Size on Firm Value: Case Study on Infrastructure Industry Companies Stated on the IDX 2019 - 2023 Ardelia, Sarah Selli; Gurendrawati, Etty; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.15

Abstract

This research aims to determine the impact of capital structure, growth, and firm size affect the infrastructure industry companies stated on the Indonesia Stock Exchange (IDX) from 2019 and 2023 in terms of their firm value. The sample size was determined using purposive sampling. The research employed secondary data, which was sourced from the 2019 until 2023 financial statements of infrastructure companies. The multiple linear regression analysis method was applied in this investigation. Version 26 of SPSS was used to an analyze the data. The findings of this research indicated that a firm's value is influenced by its capital structure, growth, and size.
Co-Authors Armeliza, Diah Etty Gurendrawati, Etty Indra Pahala Nariswari, Anindya Wahono, Puji