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Analisis Perencanaan Pajak Atas Pajak Penghasilan Pasal 21 dengan Metode Net, Gross dan Gross Up Guna Meminimalisir Pajak Penghasilan Badan: Studi Kasus pada Yayasan Bimbingan Manasik Haji Nahdhatul Ulama Kota Kediri
Mita Nur Laili
; Sri Luayyi
; Ninik Anggraini
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 4
(2025)
This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payro...
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Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023
Noara Amreta Eriawati
; Ninik Anggraini
; Srikalimah Srikalimah
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analy...
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Pengaruh GCG, CSR, dan Kredit Hijau Terhadap Kinerja Keuangan Bank
Inka Pratiwi Khoirunnisa
; Ninik Anggraini
; Fitria Magdalena Suprapto
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 4
(2024)
This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies...
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