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All Journal Performance : Jurnal Bisnis dan Akuntansi
Suningsih, Tias
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Economics, Econometrics & Finance

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KAJIAN ATAS PENERAPAN AKUNTANSI PERPAJAKAN PADA UMKM CV. X Tuasikal, Ismail Zulhaj; Buana, Azkia; Imammareto, Tazakka; Mahesa, Daffa Raihan; Suningsih, Tias; Hidayat, Satria Wahyu
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4774

Abstract

This study aims to analyze the implementation of Tax Accounting in MSME CV X based on the provisions set by the government. The study uses a qualitative method with a library research approach and descriptive analysis of secondary data obtained from journals, tax regulations, and CV X's financial data. The results of the study indicate that CV X is one of the MSMEs that comply with tax obligations through the e-Billing and Coretax systems. With an annual turnover of Rp 1,596,477,200, CV X is subject to a Final Income Tax rate of 0.5% in accordance with the provisions stipulated by the Directorate General of Taxes. The implementation of this policy has been proven to facilitate business actors in calculating and reporting taxes, while simultaneously encouraging the level of tax compliance without burdening operational activities. However, challenges are still found in the aspects of technical understanding and adaptation to the digital tax system. This study concludes that PP No. 23 of 2018 is effective in simplifying the MSME tax system and supporting the growth and compliance of taxpayers in Indonesia.
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Pada PT Gudang Garam Tbk Tuasikal, Ismail Zulhaj; Ramadhania Azizah, Keiko Andromeda; Sigit Nugroho, Muhammad; Wahyu Hidayat, Satria; Suningsih, Tias
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5140

Abstract

This research evaluates the financial performance of PT Gudang Garam Tbk from 2021 to 2025 using liquidity, solvency, and profitability indicators. A quantitative research design with a descriptive approach was adopted, utilizing the company's official financial statements to compute the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA). The results demonstrate that liquidity is generally healthy, highlighted by a recovering Current Ratio in 2024–2025. Solvency levels are also well-managed, with the DAR remaining under the 50% threshold and tapering off by the end of the study period. However, profitability performance is less than optimal; the ROA fluctuated downwards due to cost pressures from internal operations, increased government cigarette excise rates, and fierce industry dynamics. Ultimately, the study concludes that although the firm exhibits strong financial resilience in fulfilling its obligations, optimization of operating costs is highly recommended to stimulate profit growth.
Co-Authors Buana, Azkia Hidayat, Satria Wahyu Imammareto, Tazakka Mahesa, Daffa Raihan Ramadhania Azizah, Keiko Andromeda Sigit Nugroho, Muhammad Tuasikal, Ismail Zulhaj Wahyu Hidayat, Satria