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Analysis of Tax Planning for Corporate Income Tax Case Study at PT.Victoria Care Indonesia Year 2022 Endarty, Kharisma; Prawira, Ida Farida Adi
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.v7i1.13696

The purpose of this study is to delve into the tax planning strategies employed by PT Victoria Care Indonesia, aimed at optimizing the company's tax liabilities. Tax planning is a crucial aspect of corporate finance, allowing businesses to strategically manage their tax obligations within the bounds of the law. Through meticulous planning and analysis, companies can identify opportunities to minimize tax burdens while remaining compliant with regulatory requirements. In this research, secondary data is utilized, drawing from various sources within PT Victoria Care Indonesia. The quantitative approach adopted facilitates a systematic examination of the company's tax planning practices. By employing descriptive analysis methods, the study provides a comprehensive overview of the tax planning landscape within the organization. The findings reveal significant efficiencies derived from the implementation of tax planning measures. Specifically, two key areas emerge as focal points of tax optimization: investment in human capital through training and development initiatives, and the provision of health benefits to employees in monetary form. These strategies not only contribute to enhancing employee welfare but also serve as effective tax planning tools, enabling the company to capitalize on tax incentives and deductions associated with such expenditures. Moreover, the study underscores the importance of integrating tax planning into broader corporate strategies, emphasizing its role as a proactive financial management tool rather than a reactive compliance exercise. By aligning tax planning efforts with organizational goals, PT Victoria Care Indonesia can not only minimize tax liabilities but also drive sustainable growth and profitability. In essence, this study sheds light on the nuanced complexities of tax planning within the context of corporate governance, underscoring its significance in optimizing financial performance and ensuring long-term viability for businesses operating in an increasingly intricate regulatory environment.

TCWG on Cost of Equity with Audit Opinion as a Moderating Variable Endarty, Kharisma; Apandi, Nelly Nur; Widarsono, Agus
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study examines the impact of the audit committee (AC) on the cost of equity (COE), with audit opinion (AO) as a moderating variable, in hotel and property sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a quantitative approach with panel data regression, the findings indicate that the number of audit committee members does not significantly affect COE. Furthermore, audit opinion fails to strengthen the relationship between the audit committee and COE, suggesting that investors do not fully consider these factors when assessing risks and expected returns. These results highlight the need for improving the quality and effectiveness of audit committees in overseeing financial reporting processes to enhance transparency and investor confidence. Additionally, firms should ensure that their financial statements reflect accurate and reliable information to mitigate investment risks. The study contributes to the literature on corporate governance by providing empirical evidence on the limited role of audit committees and audit opinions in influencing the cost of equity. From a practical perspective, regulators and corporate decision-makers should emphasize strengthening governance mechanisms beyond mere compliance with regulatory requirements. Enhancing financial disclosures and reinforcing the credibility of audit committees may help reduce perceived risks among investors, leading to lower capital costs. This study underscores the importance of transparency in financial reporting and the role of governance structures in shaping investor perceptions. Future research should explore other governance attributes, such as board independence and financial expertise, in influencing COE to provide a more comprehensive understanding of the determinants of equity financing costs.

Factors of Competitive Advantage of Islamic Banks in Indonesia: A Literature Review Study Robiah, Hesti Siti; Endarty, Kharisma; Nasim, Arim
Islamic Research Vol 8 No 2 (2025): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v8i2.304

This study explores the factors influencing the competitive advantage of Islamic banks in Indonesia through a systematic literature review (SLR). The study examines the development of the Islamic banking sector in Indonesia since the enactment of Law No. 7 of 1992 and highlights various aspects such as regulation, supporting infrastructure, public literacy, and supervision. Based on OJK data as of June 2023, Islamic financial assets reached IDR 2,450 trillion, with the Islamic capital market and Islamic banks as the largest contributors. The results show that the most significant factors influencing the competitive advantage of Islamic banks include the marketing mix, the role of technology, banking facilities, environmental influence, market orientation, training, infrastructure, the role of the government, service quality, Islamicity performance, online media marketing, customer relationship management (CRM), green banking, and intellectual capital. Most of the research uses quantitative methods (65%), followed by qualitative methods (33%) and mixed methods (7%). This study suggests that Islamic banks need to focus on these factors in their strategies to remain competitive in a dynamic and competitive market, with government support and the implementation of innovative technology as key success factors.

Factors of Competitive Advantage of Islamic Banks in Indonesia: A Literature Review Study Robiah, Hesti Siti; Endarty, Kharisma; Nasim, Arim
Islamic Research Vol 8 No 2 (2025): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v8i2.304

This study explores the factors influencing the competitive advantage of Islamic banks in Indonesia through a systematic literature review (SLR). The study examines the development of the Islamic banking sector in Indonesia since the enactment of Law No. 7 of 1992 and highlights various aspects such as regulation, supporting infrastructure, public literacy, and supervision. Based on OJK data as of June 2023, Islamic financial assets reached IDR 2,450 trillion, with the Islamic capital market and Islamic banks as the largest contributors. The results show that the most significant factors influencing the competitive advantage of Islamic banks include the marketing mix, the role of technology, banking facilities, environmental influence, market orientation, training, infrastructure, the role of the government, service quality, Islamicity performance, online media marketing, customer relationship management (CRM), green banking, and intellectual capital. Most of the research uses quantitative methods (65%), followed by qualitative methods (33%) and mixed methods (7%). This study suggests that Islamic banks need to focus on these factors in their strategies to remain competitive in a dynamic and competitive market, with government support and the implementation of innovative technology as key success factors.

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