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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Al-Kharaj: Journal of Islamic Economic and Business
Imarotus Suaidah
Universitas Islam Kadiri Kediri
Economics, Econometrics & Finance

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Analisis Perencanaan Pajak Melalui Metode Penyusutan untuk Menghitung PPh Badan Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak pada PT. Bisma Indo Raya Surabaya Tahun 2022 Ratna Handayani; Khasanah Sahara; Imarotus Suaidah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.154

Abstract

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in this research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp.1,030,470,668, with corporate income tax article 17 amounting to Rp.226,703,547, resulting in a profit after tax of Rp.803,767,121. while the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp.609,810,542 with corporate income tax article 17 of Rp.134,158,319, so a profit is obtained after tax amounting to Rp.475,652,223. Calculating profit after tax planning due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp.107,049,538, so the profit after tax is Rp.379,539,272. So the difference in efficiency of paying income tax if you use the straight line depreciation method is Rp.92,545,228, whereas if you use the decreasing balance depreciation method it is Rp.119,654,009. So the declining balance method is more effective to use because it can provide greater tax reduction efficiency to the company
The Role of Corporate Transparency in Moderating the Influence of Tax Planning and Tax Avoidance on Company Value in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024 Ayu Iga Wekasih; Imarotus Suaidah; F Fauziyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9854

Abstract

Company value is an important indicator in evaluating business performance and prospects, especially in the energy industry, which is known for its high risks and regulations. The purpose of this study is to investigate the impact of Tax Planning and Tax Avoidance on Company Value with Company Transparency acting as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is quantitative with panel data regression. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Random Effect Model (REM). Tax Planning is defined through the Tax Retention Rate (TRR), Tax Avoidance is measured using the Cash Effective Tax Rate (CETR), and Company Value is determined through the Price to Book Value (PBV). The findings of this study indicate that Tax Planning and Tax Avoidance do not have a significant effect on company value. Furthermore, Corporate Transparency is not effective in strengthening this relationship. Overall, these two independent variables also do not contribute significantly to Company Value. The results of this study indicate that tax management strategies are not yet a major factor influencing company value in the energy sector. For future research, it is recommended that the sample be expanded and additional variables be included to obtain more comprehensive results.
Co-Authors Ayu Iga Wekasih F Fauziyah Khasanah Sahara Ratna Handayani