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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development
Azhar, Shofwan
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisis penerapan tax planning dengan menggunakan metode gross up sebagai efisiensi pajak penghasilan badan pada Koperasi Pegawai Telkom Azhar, Shofwan; Seftiansyah, Muhammad Dery; Sugito Putra, Toufiq Agung Pratomo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.98 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1854

Abstract

Taxes are viewed from two different sides. Companies, taxes are a burden for use they can reduce company profits, but from a government perspective, taxes are a source of revenue to finance state and regional expenditures. Cooperatives are one of the business entities that are obliged to pay taxes, but paying taxes can reduce the remaining business results of cooperatives and cooperative members. This study aims to calculate how much cooperatives can make tax payments efficient so that cooperatives and members can produce optimal remaining operating results. The research method used is a comparative descriptive method. Based on the results of the study, with the implementation of tax planning , KOPEGTEL can streamline income taxes that previously paid corporate income tax of Rp. 282,449,504, but after-tax planning , KOPEGTEL can pay corporate income tax of Rp. 166,309,116. In addition,after-tax planning , KOPEGTEL can optimize the SHU produced by cooperatives of Rp. 117,565,140, ​​so that it can be interpreted that by doing tax planning , KOPEGTEL can be more efficient in the income tax burden of taxes payable, to increase the remaining results of cooperative operations.
The Unique Strategy in Digital Cooperatives to Increase Benefit for Members Ermaya, Sir Kalifatullah; Ermaya, Husnah Nur Laela; Azhar, Shofwan; Mulyana, Iwan
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.430

Abstract

The focus of this research is to analyze the uniqueness of the strategy in the cooperative business to increase profits for its members. This research is qualitative and descriptive. This research was conducted on 10 healthy cooperatives that have used digital applications in their daily operations registered in department of cooperatives and SMEs. The purpose of cooperatives is to prosper members and provide benefits either directly or indirectly. Some of the cooperative business uniqueness, namely: open and voluntary membership, democratic management system and the distribution of residual income is carried out fairly according to the business services of each member.From the results of study, the obstacles that occured in the implementation of digital cooperatives were: low capital provided by members, the lack of technology understanding in human resources, weak soft and hard skills, the existence of strong competition with other businesses, low interest in young people towards cooperative business, the low quality of the cooperative business planning.Revitalization is urgently needed so that cooperatives do not get worse. The authors suggested that cooperatives needed to develop the right strategy in order to survive in the storm of economic competition. The governmenthad to provide financial assistance for human resource development and provide training for cooperative employees. In addition, it is necessary to revamp the digital business comprehension for young people as new generation so that they can focus more on developing cooperative businesses for giving nation economic contribution.
Co-Authors Husnah Nur Laela Ermaya Iwan Mulyana Seftiansyah, Muhammad Dery Sir Kalifatullah Ermaya Toufiq Agung Pratomo Sugito Putra