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Lely Suryani
Program Studi Sarjana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Current Tax Expense Terhadap Manajemen Laba Lely Suryani; Tiara Ayu Andryana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1404

Abstract

This research aims to obtain empirical evidence about the influence of Tax Planning, Deferred Tax Expenses and Current Tax Expense on earnings management. This type of research uses associative quantitative research using secondary data taken from data from companies operating in the industrial sector. The sampling method uses purposive sampling using several criteria according to research needs. The samples in this research were 13 companies with a total of 65 samples of observations. Hypothesis testing is carried out using the Eviews 9 application. The results of data analysis show that simultaneously Tax Planning, Deferred Tax Expenses and Current Tax Expense affect earnings management. Meanwhile, partially it shows that Tax Planningand Current Tax Expense has an effect on earnings management, while Deferred Tax Expense has no effect on earnings management.
Pengaruh Penerimaan Pajak Dan Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia Lely Suryani; Dita Cahya Kamila
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1405

Abstract

Penelitian ini berfokus untuk menganalisis dan memahami dampak penerimaan pajak dan inflasi terhadap pertumbuhan ekonomi di Indonesia. Manfaat dari penelitian ini adalah untuk mengetahui, menganalisis, dan memberikan bukti empiris mengenai pengaruh penerimaan pajak dan inflasi terhadap pertumbuhan ekonomi Indonesia. Penelitian ini menggunakan metode kuantitatif dan data time series dari tahun 2018 sampai dengan tahun 2022 yang diperoleh dari laporan statistik keuangan masing-masing provinsi di Indonesia. Dalam penelitian ini, terdapat 14 provinsi yang masuk dalam kriteria dengan jumlah sampel sebanyak 70 sampel data laporan statistik keuangan. Data tersebut kemudian diuji dengan analisis regresi linier sederhana dengan bantuan E-Views 10. Hasil penelitian menunjukkan bahwa variabel independen Penerimaan Pajak (X1) dan Inflasi (X2) secara simultan berpengaruh terhadap variabel dependen Pertumbuhan Ekonomi (Y) dengan nilai probabilitas sebesar 0,019871 yang menunjukkan nilai lebih kecil dari tingkat signifikansi yang telah ditetapkan yaitu 0,05 (0,019871 < 0,05). Dan dengan nilai R Square sebesar 0,218 yang menunjukkan bahwa 21,8% pertumbuhan ekonomi dipengaruhi oleh penerimaan pajak dan inflasi.
Pengaruh Inflasi Dan Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Di Indonesia Lely Suryani; Andini Silvia Putri Sudarsono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1416

Abstract

This research aims to obtain evidence regarding the impact of inflation and economic growth on tax revenue. The study employs an associative quantitative research method using secondary data obtained from the official website of the Central Statistics Agency (BPS) for each province during the period 2018-2022. Purposive sampling method is used with criteria tailored to the research needs. The study includes samples from 14 provinces with 5 years of research so that the total of 70 observations. Hypothesis testing is conducted using Eviews 10. Data analysis results indicate that inflation and economic growth simultaneously influence tax revenue, however partially, it was found that inflation affects tax revenue, while economic growth does not
Co-Authors Andini Silvia Putri Sudarsono Dita Cahya Kamila Tiara Ayu Andryana