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All Journal Owner : Riset dan Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia
Puspitorini, Gayatri Indah
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Economics, Econometrics & Finance

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TAX AUDITOR’S ETHICS REVIEW FROM ISLAMIC PERSPECTIVE (AT REGIONAL OFFICE OF DGT EAST JAVA I) Faturachman, Dedy; Puspitorini, Gayatri Indah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.20762

Abstract

Ethics currently exists in various professions. Tax auditors have been provided with a code of ethics that must be obeyed. Islam is a religion that teaches the values of goodness and the basic beliefs of its people in living life. In this article the authors want to explain the importance of ethics from an Islamic point of view in the tax auditor profession. The research was conducted using descriptive qualitative methods, in the form of field research. The results of the study indicate that the existing professional ethics of tax auditors are in accordance with Islamic teachings, in carrying out their duties and work a tax auditor must apply existing professional ethics and implement Islamic teachings.
Tax Planning through Thin Capitalization in Multinational Corporations in Indonesia Puspitorini, Gayatri Indah; Alfa Rahmiati, Alfa
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2322

Abstract

In an effort to achieve the goals of minimizing taxes and maximizing global profits, multinational companies use several strategies in their tax planning to obtain maximum global profits. Good tax planning will certainly be able to minimize the tax burden that must be paid without having to violate existing regulations, including using thin capitalization. This type of research is qualitative research, while the data collection technique in this research was carried out by following the research steps of library research. The aim of this research is to provide an overview of appropriate tax planning that can be carried out by Multinational Corporations (MNC) in Indonesia by using thin capitalization in accordance with existing laws and regulations in Indonesia. The results of this research are that MNCs in Indonesia in their tax planning should utilize a thin capitalization strategy by maximizing debt and capital in accordance with PMK-169/PMK.010/2015 rules, namely 4:1.
Co-Authors Alfa Rahmiati, Alfa Faturachman, Dedy