This study aims to analyze the opportunities and challenges of implementing Sharia-based green finance in State-Owned Enterprises (SOEs), using Perum LKBN Antara as a case study. Sharia-based green finance is an innovative approach that integrates sustainability principles with Islamic values in the financial system. Using a qualitative method with a case study approach, data were collected through in-depth interviews, company documents, and annual reports, which were analyzed using NVivo software. The results show that Perum LKBN Antara has significant potential to adopt Sharia-based green finance, supported by internal awareness, environmentally friendly strategic policies, and ESG reporting practices. However, the implementation still faces several challenges, such as limited human resources, the absence of a structured sustainability roadmap, and a lack of understanding of Sharia principles in the context of green finance. This research recommends strengthening internal literacy, collaborating with Sharia-compliant institutions, and developing a roadmap and sustainability report based on Sharia ESG principles. This study is expected to provide both theoretical and practical contributions to the development of Sharia-based green finance in the public sector as a support for achieving the Sustainable Development Goals (SDGs).

Penelitian ini bertujuan untuk mencari tahu apakah terdapat pengaruh tranfer pricing dan profitabilitas terhadap penghindaran pajak yang terjadi pada perusahaan konglomerasi yang terdaftar di ISSI.Metode : Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan data penelitian ini menggunakan purposive sampling yang diuji dari tiga puluh dua perushaan konglomerasi yang terdaftar di ISSI pada tahun 2019-2020. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda data panel.vHasil/Temuan : Hasil analisis dari penelitian ini menunjukan bahwa (1) tranfer pricing tidak berpengaruh terhadap penghindaran pajak, (2) Profitabilitas secara signifikan tidak berpengaruh terhadap penghindaran pajak.

The purpose of this paper is to examine the comparison of Article 21 Income Tax calculations using the gross method, the net method, and the gross-up method to find out which method is most profitable for company profits. This study uses similar comparisons that were made for the calculation of zakat, which also used 2 (two) methods, namely the net and gross methods. Data on employee salaries used in this study are secondary data obtained from PT. Sinar Abadi Pratama Sejahtera in 2018. The analytical method used in this study is a descriptive analysis with a qualitative approach. The findings in this study are to show that of the three methods of calculating Article 21 Income Tax, the most significant profit is the gross-up method. As for the calculation of zakat, which is beneficial for zakat payers is to use the net method. Calculation of Income Tax Article 21 gross-up method, produces the smallest corporate income tax while still meeting the tax requirements. Employees enjoy the benefits of receiving income tax benefits so that they can receive a full salary. On the net zakat calculation method, the zakat calculation is smaller than if using the gross method.