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All Journal Educoretax Accounting Student Research Journal
Kamilia, Andini Dwi
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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
Akuntabilitas Orang Tua Terhadap Anak Dalam Aspek Finansial Hermawan, Alifya Putri; Kamilia, Andini Dwi; Amalia, Natasha; Septyan, Krisno
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.v2i2.5884

Abstract

Penelitian ini bertujuan untuk mengetahui bentuk akuntabilitas orang tua terhadap anak dalam aspek finansial dan kepada siapa orang tua melaporkan pertanggungjawabannya itu. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik pengambilan data melalui wawancara dan dilakukan triangulasi data dengan mewawancarai sumber yang terkait. Hasil dari penelitian ini adalah anak merupakan amanah dan akuntabilitas orang tua terhadap anak dilaporkan dan dipertanggungjawabkan kepada pemberi amanah. Bentuk akuntabilitas orang tua terhadap anak bukanlah akuntabilitas yang berbentuk fisik melainkan akuntabilitas kasih sayang yang tulus kepada anak.
Co-Authors Adriani, Marisa Alifianti, Maisah Zulfa Amalia, Natasha Cahyatyasma, Damaris Herdianti, Alisha Savina Hermawan, Alifya Putri Krisno Septyan