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p-Index From 2019 - 2024
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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Cindy Anggraini
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Value-Added Tax Restitution on Exports at PT Rama global in 2019 Alian Natision; Cindy Anggraini; Novianita Rulandari; Redjeki Agoestyowati
Ilomata International Journal of Tax and Accounting Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.149 KB) | DOI: 10.52728/ijtc.v2i4.379

Abstract

PT Rama Global is a trading company that carries out preliminary restitution under certain conditions. The purpose of this paper is to find out how the preliminary restitution with certain requirements in the context of tax planning is carried out by PT. Rama Global, how are the obstacles faced in making tax refunds, and what efforts are being made to deal with these obstacles. The method used is a qualitative method with data collection techniques, namely interviews, observation, documentation, and triangulation. Based on observations, PT Rama Global is an export company that input tax is greater than the output tax. PT Rama Global chose to restitute the tax with preliminary restitution, but there will be some refunds that cannot be withdrawn, so PT Rama Global confirms the transaction with the counterparty.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Cindy Anggraini; Wulandari Agustiningsih
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1518.982 KB) | DOI: 10.31955/mea.v6i2.2344

Abstract

Riset ini dimaksudkan guna melakukan pengujian terhadap profitabilitas, ukuran perusahaan dan pertumbuhan penjualan terhadap nilai perusahaan. Riset ini memakai model dengan desain riset kausalitas dengan jenis data kuantitatif maupun data sekunder. Riset ini menetapkan populasinya yaitu perusahaan subsektor makanan serta minuman yang terdaftar di BEI pada periode 2016-2020. Sampel dipilih dengan memakai metode purposive sampling, oleh karenanya didapatkan sejumlah 80 data pengamatan dari 16 perusahaan yang ditetapkan sebagai sampel. Uji hipotesis dilaksanakan dengan menerapkan model analisis regresi linier berganda. Dari hasil riset diketahui bahwasannya profitabilitas, ukuran perusahaan dan pertumbuhan penjualan berpengaruh secara serempak terhadap nilai perusahaan. Kemudian profitabilitas berpengaruh positif terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak mempengaruhi nilai perusahaan. Selanjutnya pertumbuhan penjualan tidak mempengaruhi nilai perusahaan.
Co-Authors Agustiningsih, Wulandari Alian Natision Novianita Rulandari REDJEKI AGOESTYOWATI