Journal of Management, Economic, and Accounting
Vol. 5 No. 3 (2026): July

Tax Management Analysis At PT Sumber Usaha Nusantara

Sari, Anggi Tiara (Unknown)
Irawan, Irawan (Unknown)
Sari, Pipit Buana (Unknown)



Article Info

Publish Date
11 May 2026

Abstract

This study aims to analyze the implementation of tax management at PT. Sumber Usaha Nusantara, a company engaged in supplying and exporting fishery products, particularly seafood such as soft shell crab, mud crab, and shrimp. This study used a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies. The results indicate that the company has implemented effective tax management, encompassing tax planning, implementation, and control, thus maintaining tax compliance through timely tax reporting, calculation, and payment. The implementation of tax management also enables the company to manage its tax burden efficiently and legally by utilizing available tax facilities. This study recommends that the company improve the competence of its tax staff, strengthen internal controls, and optimize tax facilities. Further research is recommended to examine the effect of tax management on the company's financial performance.

Copyrights © 2026






Journal Info

Abbrev

JMEA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...