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All Journal Educoretax Accounting Student Research Journal
Herdianti, Alisha Savina
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax management in the information technology sector: Case study of PT AAS Herdianti, Alisha Savina; Adriani, Marisa; Cahyatyasma, Damaris; Alifianti, Maisah Zulfa; Kamilia, Andini Dwi; Wijaya, Suparna
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.10

Abstract

This study explores the tax management scheme implemented by PT AAS, a company operating in the IT sector, to optimize its tax liabilities while adhering to Indonesian tax regulations. The research investigates the company's tax planning strategies, internal policies, and the effectiveness of its tax management practices. The company has participated in tax amnesty programs but has not yet utilized tax incentives for research and development investments. The study highlights the company's effective internal tax reporting and payment procedures, which are managed without external tax consultants due to the company’s size. Challenges such as late tax reporting due to delayed payments from clients are addressed through internal financial management strategies. Overall, the research underscores the importance of meticulous tax planning and management in ensuring regulatory compliance and optimizing tax liabilities. This case study provides insights into how PT AAS navigates the complexities of tax regulations and maintains a commitment to effective tax management practices
Makna Pendapatan bagi Mahasiswa Akuntansi Revalina Putri, Clarissa; Addiena, Almeira Wafa; Herdianti, Alisha Savina
Accounting Student Research Journal Vol 2 No 2 (2023): ASRJ - September 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i2.5885

Abstract

Pendapatan sangat bermanfaat bagi semua masyarakat tentunya mahasiswa yang sedang menempuh Pendidikan. Mahasiswa menggunakan pendapatan tersebut untuk keperluan kuliah seperti biaya makan, dan biaya kendaraan. Tujuan dari penelitian ini adalah untuk menggali makna mengenai pendapatan bagi mahasiswa S1 Akuntansi dan mengetahui kegunaan dari pendapatan yang telah diperoleh mahasiswa. Penelitian ini merupakan penelitian kualitatif dengan metode fenomenologi. Data dalam penelitian ini diperoleh dengan melakukan wawancara dengan para narasumber yang merupakan seorang mahasiswa akuntansi. Hasil penelitian yang didapatkan adalah para mahasiswa S1 Akuntansi UPNVJ mengetahui makna pendapatan.
Co-Authors Addiena, Almeira Wafa Adriani, Marisa Alifianti, Maisah Zulfa Cahyatyasma, Damaris Kamilia, Andini Dwi Revalina Putri, Clarissa