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All Journal International Journal of Business, Economics, and Social Development NAAFI: JURNAL ILMIAH MAHASISWA
Fitri, Dilla Ramadhani
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENERAPAN STRATEGI TAX PLANNING PADA PPh PASAL 22, PASAL 23/26 DAN PPh DALAM MENINGKATKAN EFISIENSI PAJAK BADAN Putri, Rita Dwi; Wahyuni, Lili; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 5 (2025): Agustus: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i5.257

Abstract

In a competitive business environment, companies continuously seek ways to optimize financial performance, one of which is through effective tax management. Legitimate tax planning in compliance with tax laws and regulations serves as a vital instrument to minimize tax burdens and enhance after-tax profits. This article employs a literature review methodology by analyzing and synthesizing various studies, scientific journals, books, and other relevant publications that discuss the concept of tax planning, the mechanisms of Income Tax Articles 22, 23, and 26, as well as their relationship with Corporate Income Tax. The findings indicate that strategies such as selecting appropriate partners, utilizing tax facilities, managing transactions, and choosing suitable tax withholding methods can significantly reduce the tax credits of Income Tax Articles 22 and 23/26, ultimately contributing to greater efficiency in Corporate Income Tax payments. These strategies assist companies in managing cash flows and reducing the amount of tax payable at year-end. In conclusion, a comprehensive understanding and application of tax planning concerning withholding and collection taxes is a key factor in achieving legal corporate tax efficiency.
The Effect of Managerial Ownership and Institutional Ownership on Financial Performance of Technology Sector Companies Listed on the IDX in 2022-2024 Das, Nidia Anggreni; Asengbaramae, Rowiyah; Fitri, Dilla Ramadhani; Putri, Nadia Ananda; Sativa, Oriza; Putri, Puji Defani; Aini, Qurratun
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1210

Abstract

This study aims to analyze the effect of managerial ownership and institutional ownership on the financial performance of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Managerial and institutional ownership are considered as corporate governance mechanisms that may influence the effectiveness of decision-making and resource allocation within a company. Financial performance is measured using Return on Assets (ROA) to assess the efficiency of asset utilization in generating profits. This research employs a quantitative method with an associative approach. Data were obtained from the annual financial reports of technology companies listed on the IDX for the 2022–2024 period. The data analysis was conducted using multiple linear regression to examine the partial and simultaneous effects of ownership structure on financial performance. The results indicate that both managerial ownership and institutional ownership have a positive relationship with financial performance. However, these relationships are not statistically significant. Managerial ownership, although showing a positive coefficient, does not significantly influence ROA, and the same applies to institutional ownership, whose impact remains weak, possibly due to the lack of active monitoring from institutional investors. These findings suggest that ownership structure alone is insufficient to explain variations in financial performance within technology companies. Other factors such as company size, leverage, innovation, and operational efficiency may play a more dominant role. Therefore, future research should consider incorporating these additional variables to obtain a more comprehensive understanding. This study highlights the need for enhanced corporate governance practices, particularly active oversight from institutional investors, to improve company performance.
Co-Authors Aini, Qurratun Asengbaramae, Rowiyah Das, Nidia Anggreni Lili Wahyuni Putri, Nadia Ananda Putri, Puji Defani Putri, Rita Dwi Sativa, Oriza