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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Lili Syafitri
Indo Global Mandiri University, Palembang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Impact of Tax Provisions on Accounting Treatment of Financial Leases with Tax Realization as a Moderating Variable (Case Study at PT. Adira Dinamika Multi Finance Tbk) Kirana Firda Maharani; Lili Syafitri; Aris Munandar
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.944

Abstract

This study aims to determine the influence provision taxation to treatment accountancy rent use business at PT. Adira Dinamika Multi Finance Tbk . Research data This obtained through distribution questionnaire to sample study that is PT. Adira employees Dinamika Multi Finance Tbk Palembang, which consisted of 95 respondents . Research data analysis techniques use PLS (Partial Least Squares ) technique that is processed with SmartPLS software version 3.2.9. Research results show that Provision Taxation influential positive and significant to Treatment Accountancy Lease at PT. Adira Multifinance Tbk , meanwhile Realization Tax No can moderate influence Provision Taxation to Treatment Accountancy Lease at PT. Adira Multifinance Tbk , which is proven with a negative T -statistic and a value significance on threshold 0.05.
Impact of Tax Provisions on Accounting Treatment of Financial Leases with Tax Realization as a Moderating Variable (Case Study at PT. Adira Dinamika Multi Finance Tbk) Kirana Firda Maharani; Lili Syafitri; Aris Munandar
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.944

Abstract

This study aims to determine the influence provision taxation to treatment accountancy rent use business at PT. Adira Dinamika Multi Finance Tbk . Research data This obtained through distribution questionnaire to sample study that is PT. Adira employees Dinamika Multi Finance Tbk Palembang, which consisted of 95 respondents . Research data analysis techniques use PLS (Partial Least Squares ) technique that is processed with SmartPLS software version 3.2.9. Research results show that Provision Taxation influential positive and significant to Treatment Accountancy Lease at PT. Adira Multifinance Tbk , meanwhile Realization Tax No can moderate influence Provision Taxation to Treatment Accountancy Lease at PT. Adira Multifinance Tbk , which is proven with a negative T -statistic and a value significance on threshold 0.05.
Co-Authors Aris Munandar Kirana Firda Maharani