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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi Trisakti
Ronika, Zakila Cahya
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Economics, Econometrics & Finance Social Sciences

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PENGARUH BOARD INDEPENDENCE DAN MONITORING BY BOARD OF DIRECTORS TERHADAP WASTE DISCLOSURE Ronika, Zakila Cahya; Erna Hernawati
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.22207

Abstract

This study aims to examine and analyze the influence of Board Independence and monitoring by the board of directors on waste disclosure. This quantitative research uses Fast Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange from 2020 to 2023 as the population. A total of 256 samples from 80 companies were obtained through purposive sampling. The data were collected from sustainability reports and annual reports published on the Indonesia Stock Exchange and the companies’ official websites. The findings reveal that Board Independence has no effect on waste disclosure, while monitoring by the board of directors positively affects waste disclosure. These results contribute to a better understanding of corporate governance roles, particularly the board of directors, in enhancing sustainable environmental disclosure practices.
PERENCANAAN PAJAK DENGAN MEMANFAATKAN PP NO. 23 TAHUN 2018 (Studi Kasus Pada PT X di Jawa Timur) Ronika, Zakila Cahya; Hidayah, Dini Fatihatul; Febriansyah, Ari; Yunus, Sultan Maulana; Saifuljihad, Ihsan; Widiastuti, Ni Putu Eka
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tax management, especially in companies, has a huge impact. Some taxes have facilities that can be utilized by taxpayers with certain conditions, one of which is PP No. 23/2018. Thus, the purpose of this research is to find out the tax planning scheme in order to utilize the PP No. 23/2018 facility. This research is a literature study study derived from journals and supported by interviews as primary research data with the object of research is a company engaged in trading and goods in East Java. It was found that there was tax evasion in the implementation of tax planning by the company in the form of a scheme that made employee salaries below PKP and fictitious directors' salaries because this affected the company's gross turnover. This is done by the company to take advantage of the facilities from PP No. 23/2018 in the form of 0.5% final income tax. Although this scheme is considered illegal (tax evasion), it is carried out as an effort by the company to provide welfare in the form of not deducting employee salaries due to the fulfillment of tax obligations and to reduce the corporate tax rate.
Co-Authors Erna Hernawati Febriansyah, Ari Hidayah, Dini Fatihatul Ni Putu Eka Widiastuti Saifuljihad, Ihsan Yunus, Sultan Maulana