Relevansi strategi proyeksi laba rugi menjadi pengusaha kena pajak
Studi kasus pada usaha XYZ
DOI:
https://doi.org/10.54957/jolas.v4i6.1019Kata Kunci:
Financial Planning, Profit and Loss Projection, Strategic Management, Taxable EntrepreneurAbstrak
Proyeksi keuangan adalah elemen penting dalam implementasi strategi untuk organisasi bisnis dan dilakukan oleh manajemen. Salah satu teknik perencanaan keuangan adalah proyeksi laba rugi, yang bertujuan untuk memperkirakan pendapatan dan pengeluaran di masa depan. Penelitian ini menyelidiki dampak dari proyeksi laba rugi terhadap bisnis XYZ, khususnya dalam mempersiapkan diri untuk menjadi pengusaha kena pajak. Untuk mencapai tujuan ini, peneliti menggunakan pendekatan deskriptif dan melakukan wawancara dengan pemilik bisnis untuk mengumpulkan estimasi penjualan dan pengeluaran saat ini. Temuan penelitian mengungkapkan bahwa setelah menjadi pengusaha kena pajak, XYZ mengalami penurunan laba yang signifikan karena keputusan pemilik untuk menurunkan harga jual. Implikasi dari penelitian ini diharapkan dapat menjadi sumber daya yang berharga bagi pemilik bisnis untuk menentukan langkah-langkah yang diperlukan untuk mencegah penurunan laba.
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