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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Mantik Jurnal Proaksi Jurnal Ilmiah Manajemen Kesatuan AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Commerce Management and Tourism Studies Journal Business and Management Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Simanjuntak, Sri Ida Royani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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An Applied Study of Tax Management as A Strategic Tool for Cost Minimization in the Business Sector Siringoringo, Magdalena Judika Br.; Simanjuntak, Sri Ida Royani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.921

Abstract

Basically, taxes are an important source of revenue that will be used to finance state expenditures, both routine and development expenditures. Conversely, for companies, taxes are a burden that will reduce the company's net profit. In order for this burden to be minimized, it is necessary to implement effective tax management through tax planning. This study aims to determine and study the application of corporate income tax planning in business sector businesses by using the company's income statement which is used to make fiscal corrections, so that it will produce fiscal financial statements and fiscal income which will be used to compile tax planning and will be compared to profit before planning and profit after tax planning. The results showed that before the implementation of tax planning, the tax to be paid was Rp 132,851,711 while after planning, the tax to be paid was Rp 126,321,378 in 2011. By doing good and proper tax planning, the business sector can optimize the tax to be paid so that it can be used to finance other expenses.
The challenges of implementing carbon tax in Indonesia Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.; Sihombing, Halomoan; Simanjuntak, Sri Ida Royani; Hutabarat, Prans Hotmaringan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244867

Abstract

Carbon taxes have proven to be an effective economic instrument in reducing carbon emissions in countries such as Finland, Sweden and Singapore. These countries have not only succeeded in significantly reducing greenhouse gas emissions but also utilised this policy to encourage the transition to clean energy while creating sustainable economic incentives. However, in Indonesia, the implementation of carbon tax has been delayed several times. This study aims to analyse the factors that cause delays in the implementation of carbon tax in Indonesia and expected to provide practical and applicable recommendations to ensure that the carbon tax can be effectively implemented by 2025. This research uses a qualitative approach. Thematic analysis is used to analyse data by reducing various qualitative data to find relevant and meaningful patterns in accordance with the research objectives. The factors that become obstacles in the implementation of carbon tax in Indonesia are unfinished regulations, readiness of digital infrastructure and technology, company dependence on fossil energy, and consideration of Indonesia's economic conditions. Specifically, the gap in digital monitoring technology still under development in terms of funding and human resources represents a significant barrier, causing Indonesia to lose momentum in integrating a low-carbon economy.
Co-Authors Arifin, Agus Zainul CINDY CINDY Hasugian, Christnova Hutabarat, Prans Hotmaringan Juara Simanjuntak Krisdayanti Lumban Gaol, Vebry Lumbangaol, Manatap Berliana Meilinda Stefani Harefa Pantas H Silaban Purba, Martin Luter Raya Panjaitan Sianipar, Gloria J M Sibagariang, Carisa Yulia Sihombing, Halomoan Sijabat, Paulina Martua SIMANJUNTAK, MARKUS DODDY Simarmata, Candra A. Sipayung, Leonardo David Sunday Ade Sitorus Tanjung, Ribka C Tanjung, Ribka Chritiani