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All Journal International Journal of Trends in Accounting Research JEBD Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Barnard Defano Putra
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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Penerapan Tax Planning Pajak Pertambahan Nilai (PPN) pada Perusahaan Jasa: Studi Kasus PT DNG Dwi Fionasari; Barnard Defano Putra; Fajar; Khahlil Gibran; Afdal Rio Andika
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 2 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i2.3877

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu sumber penerimaan negara yang memiliki peran penting dalam sistem perpajakan Indonesia, sekaligus menjadi kewajiban yang berdampak langsung terhadap arus kas perusahaan, khususnya perusahaan jasa. Karakteristik PPN jasa yang menimbulkan kewajiban pemungutan pajak pada saat jasa diserahkan, meskipun pembayaran belum diterima, menuntut perusahaan untuk menerapkan manajemen perpajakan yang efektif melalui tax planning. Penelitian ini bertujuan untuk menganalisis penerapan tax planning Pajak Pertambahan Nilai (PPN) pada perusahaan jasa plantation dalam konteks implementasi Coretax Administration System. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus pada PT DNG. Data penelitian diperoleh melalui wawancara semi-terstruktur dengan informan kunci yang terlibat langsung dalam pengelolaan perpajakan perusahaan, serta didukung oleh dokumentasi pendukung. Hasil penelitian menunjukkan bahwa PT DNG telah menerapkan tax planning PPN dengan berorientasi pada kepatuhan terhadap ketentuan perpajakan dan pengendalian risiko sanksi administrasi. Penerapan tax planning PPN dinilai cukup efektif dalam mendukung ketertiban administrasi dan kepatuhan perpajakan, namun masih menghadapi tantangan berupa tekanan arus kas akibat perbedaan waktu antara pemungutan PPN dan penerimaan pembayaran dari pelanggan. Implementasi Coretax Administration System membantu meningkatkan akurasi perhitungan dan pelaporan PPN, tetapi belum sepenuhnya mengatasi tantangan manajerial yang bersifat struktural pada perusahaan jasa. Penelitian ini memberikan kontribusi empiris dengan memperkaya kajian kualitatif mengenai praktik tax planning PPN pada perusahaan jasa dalam konteks digitalisasi administrasi perpajakan, serta menegaskan pentingnya integrasi antara pengelolaan perpajakan dan manajemen keuangan perusahaan.
Penerapan Analisis SWOT Untuk Pengembangan Strategi Pemasaran UMKM Ayam Penyet Bang Iwan Nanda Ismail Hasan; Barnard Defano Putra; Muhammad Zahran Sulthon; Muhammad Ridho; Rafil .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the internal and external conditions of the Ayam Penyet Bang Iwan MSME in Pekanbaru and formulates marketing strategies using SWOT analysis. The research employs a qualitative approach with a case study design; informants were selected purposively (the owner, employees, and customers). Data were collected through in-depth interviews, observation, and documentation, validated through source and method triangulation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The results indicate that the main strengths include raw material quality, lower prices, good relationships with suppliers, and an online application rating above 4.7/5; the weaknesses include a less strategic location, limited dining and parking space, and limited human resources. The greatest opportunities stem from leveraging food delivery platforms (Gojek/Grab/ShopeeFood), which contribute more than 80% of revenue, and an still-open market, while the main threats are competitors offering very low prices and fluctuations in raw material costs. The priority strategy lies in the S–T quadrant: maintaining product quality and taste consistency to sustain customer loyalty, strengthening supply efficiency through supplier negotiations, and improving service and parking management to enhance competitiveness.
Implementation of GRI Standard in Sustainability Reports in Technology Sector Companies Adinda Khairunnisyah Fadhila; Barnard Defano Putra; Cellien Patricia
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1276

Abstract

This study aims to analyse the application of the GRI Standards: Foundation 2021 by technology companies listed on the Indonesia Stock Exchange in 2024. The background of this research is based on the increasing demand for transparency in sustainability reporting, particularly in the technology sector, which has complex environmental and social impacts. The research method used is a descriptive qualitative approach with content analysis of company sustainability reports that refer to the GRI Standards. The results of the study show that, in general, companies have adopted GRI 1 at a fairly good level, especially in fulfilling the main concepts and reporting principles. However, there are still limitations in the consistency of claims regarding the use of standards, the depth of disclosure, and a low rate of external assurance implementation. These findings indicate that sustainability reporting in the technology sector remains largely structural and needs strengthening to become more substantive.
Co-Authors Adinda Khairunnisyah Fadhila Afdal Rio Andika Cellien Patricia Dwi Fionasari Fajar Khahlil Gibran Muhammad Ridho Muhammad Zahran Sulthon Nanda Ismail Hasan Rafil .