Article Per Year (5 Year)
p-Index From 2019 - 2024
0.92
P-Index
This Author published in this journals
All Journal EKSPANSI Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal
Endah Dwi Kusumastuti, Endah Dwi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
REVALUASI ASET TETAP PADA BADAN USAHA MILIK NEGARA UNTUK MENEKAN PAJAK PENGHASILAN Hastuti, Hastuti; Kusumastuti, Endah Dwi
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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

Abstract

Abstract: The revaluation of property, plant and equipment is the re-appraisal of the companys fixed assets. Revaluation is allowed by the company with permitted methods and often done to increase the value of the companys assets. This research conducted a reassessment of fixed assets of a state-owned enterprises namely PT. Pegadaian Persero by using net present value. The value of property and equipment after revaluation amounted to Rp 3,870,481,782,801. The income tax (efficiency) generated if the company re-values its fixed assets for tax purposes is Rp 410,835,968,331 or 59.81% in percentage. Tax planning using revaluation of fixed assets has a high level of efficiency and can save the companys tax burden. So it can be concluded that the method of tax planning by using fixed asset revaluation is not included into tax smuggling (tax evasion). Revaluation of fixed assets for the purpose of this taxation, also supported by Regulation of the Minister of Finance No. 79 / PMK.03 / 2008 concerning Revaluation of Fixed Assets of Companies for Taxation Purposes.Keywords: Revaluation of Property, Plant and Equipment, Net Present Value, Income Tax
Perhitungan Break Even Point (BEP) dan Margin of Safety (MOS) sebagai Alat Perencanaan Laba pada Usaha Mikro Kecil Menengah Sugi Donat Triyana, Erfi; Kusumastuti, Endah Dwi
Indonesian Accounting Literacy Journal Vol 4 No 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5103

Abstract

Every businessmen has a main goal in building his business, the main goal is to make a profit. In the process of achieving this main goal, businessmen can make plans regarding the profit they want in advance. This research was conducted to plan profits in Sugi Donat's business which has a large enough number of sales but does not yet have a profit plan. The research method used is descriptive quantitative using components of the Cost-Volume-Profit analysis there are Break Even Point with a single product, Break Even Point with multiple products and Margin Of Safety. The results of the research and calculations reveal that Sugi Donut's business has a profit target of 40% and must make sales of Rp 275,483,227 with 86,089 units of sugar donut products, Rp 170,947,889 with 37,163 units of meses donut products and Rp 146,809,866 with 20,485 premium bomboloni product units so that the profit target can be achieved.
Tata Kelola pada Badan Usaha Milik Negara: Apakah Berpengaruh Terhadap Penghindaran Pajak? Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi; Setiawan, Setiawan
Indonesian Accounting Literacy Journal Vol 4 No 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5957

Abstract

Indonesia has been adversely affected by tax avoidance practices carried out by both corporate and individual taxpayers. Therefore, it is crucial to control tax avoidance from within companies by implementing good corporate governance that ensures compliance with the law and prevents tax avoidance practices that violate regulations. This study aims to explore the influence of corporate governance on tax avoidance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange. This quantitative research utilizes secondary data from the financial statements of companies listed on the Indonesia Stock Exchange from 2016 to 2022. The independent variables in this study are the number of directors, the number of commissioners, and the proportion of independent commissioners, while the dependent variable is tax avoidance. The study's findings reveal that the number of directors and commissioners have a positive impact on tax avoidance, whereas the proportion of independent commissioners has a negative and significant impact on tax avoidance.
Pengaruh Keberadaan Direksi Perempuan dan Kepemilikan Institusional Terhadap Pengungkapan Kinerja Sosial Sembiring, Etti Ernita; Kusumastuti, Endah Dwi
Indonesian Accounting Literacy Journal Vol 4 No 3 (2024): Indonesian Accounting Literacy Journal (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i3.5973

Abstract

This study aims to examine the effect of the presence of female directors, institutional ownership on social performance disclosure. The phenomenon of corporate social performance still occurs a lot. There are many cases of labor violations, which ultimately affect the company's reputation and shareholder value. Companies are required to disclose their social performance, whether the information is negative or positive. This study takes a sample of mining companies. The data are taken from annual reports and sustainability reports published in 2022 and 2023. The analysis used is panel data regression with the STATA analysis tool. This study also uses two control variables, namely company size and profitability (ROA). The results show that the presence of female directors, company size and ROA have a significant positive effect on social performance disclosure, while institutional ownership has no significant effect.
Tourist Visitation Impact: Unveiling the Role of Domestic and Foreign Visitors in Shaping Hotel Tax Revenue in Bandung Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol 4 No 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5062

Abstract

The city of Bandung, nicknamed Paris van Java, is a tourism destination in West Java. This city has advantages in terms of physical and cultural, making it an alternative to be visited by domestic and foreign tourists. For the Bandung city government, the visit of domestic and foreign tourists has the potential to increase local revenue sources, especially from local taxes. Local taxes that may arise from the number of tourist visits are hotel taxes. This study seeks to further explore the role of domestic tourist visits in increasing hotel tax revenues in the city of Bandung. This study uses descriptive and causal methods and uses a quantitative approach. The data used is secondary data with a time series from 2003 to 2019. Data analysis with multiple linear regressions and SPSS version 18 application assistance. The results show that partially domestic tourist visits have a significant effect on hotel tax receipts and foreign tourist visits do not have a significant effect. significant to hotel tax revenue in the city of Bandung. Meanwhile, domestic and foreign tourist visits have a significant effect on hotel tax revenues in the city of Bandung.
The Effect of PROPER Level Disclosure and C02 Emissions Intensity on Financial Distress Sembiring, Etti Ernita; Irawan, Arry; Kusumastuti, Endah Dwi
Indonesian Journal of Economics and Management Vol 4 No 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5258

Abstract

This study aims to examine the effect of PROPER disclosure and CO2 intensity disclosure on financial distress. This study uses secondary data with documentation data collection techniques. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021 and submitting their annual financial reports. The reason why this study uses the type of manufacturing company is because manufacturing companies are the largest companies listed on the Indonesia Stock Exchange, besides that manufacturing companies are one of the types of companies that contribute the most carbon emissions in Indonesia. This study uses the Common Effect Model (CEM). The results showed that PROPER disclosure and CO2 intensity disclosure did not significantly affect financial distress.
Co-Authors Arry Irawan, Arry Hastuti Hastuti Sembiring, Etti Ernita Setiawan Setiawan Suwondo, Sulistia Triyana, Erfi