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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Muhammad Abthahi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan Zakat pada Perusahaan Sawit di Provinsi Aceh Muhammad Abthahi; Mulia Sari, Devi; Ardian
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9825

Abstract

Qanun No. 3/2021 article 102, Paragraph 1 states that every company in Aceh is obliged to pay Zakat of 2.5 percent of the company's net profit through Baitul Mal. It is hoped that collecting corporate zakat can increase awareness of corporate zakat obligations as one of the pillars of economic and social development. It is hoped that palm oil companies, which are also an economic component, will also play a role in this matter, especially palm oil company zakat. The ineffectiveness of corporate zakat collection can be seen in the small number of companies that pay zakat every year. This research uses a literature study method. The results of this research can help palm oil companies in determining the amount of zakat from palm oil company net profits. The palm oil company sampled in this research is one of the palm oil companies in Aceh. The zakat potential for palm oil companies that is simulated to be calculated is only for two years, namely 2018 and 2019 according to their financial reports. This palm oil company is expected to be able to pay its palm oil company zakat in the coming year through Baitul Mal. The Company's Zakat that will be paid must have financial reports so that its financial performance can be measured.
Application of Fiscal Reconciliation Towards Corporate Income Tax Calculations in Quality Fried Chicken Financial Reports Emilda Kadriyani; Mislinawati; Muhammad Abthahi; Ramadhan, Rizki; M. Akmal
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.218

Abstract

The purpose of research is to determine the application of Fiscal Reconciliation to the calculation of Corporate Income Tax in the financial statements of Quality Fried Chicken Banda Aceh. This topic was chosen because tax reconciliation is an important part of business tax reporting. The data used in this study are quantitative and qualitative. The data source used in this study is primary data. The results of this study indicate that Quality Fried Chicken Banda Aceh does not prepare its financial statements completely in accordance with Law Number 36 of 2008 concerning Income Tax. This is evidenced by several expense accounts that have not been subject to tax adjustments in the company's financial statements. Quality Fried Chicken Banda Aceh still does not have good evidence. Quality Fried Chicken Banda Aceh must know, understand and follow the development of taxation in Indonesia. Quality Fried Chicken Banda Aceh must also have good records in case of problems or events that are detrimental to the business.
Co-Authors Ardian Devi Mulia Sari Emilda Kadriyani M. Akmal Mislinawati Rizki Ramadhan