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All Journal Land Journal
Rima Sundari
Universitas Logistik dan Bisnis Internasional
Economics, Econometrics & Finance

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PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TRIWULAN 2023-2024 Rima Sundari; Luthfiyah Nabila Bela Satirah
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4649

Abstract

In the globalization era marked by information openness, companies are expected to provide financial statements that are both transparent and accountable. Nevertheless, pressures from diverse stakeholders often drive management to practice earnings management in order to enhance their financial appearance. The purpose of this research is to analyze the effect of deferred tax assets on earnings management in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 quarterly period. This study applies a quantitative approach with secondary data obtained from annual reports. A total of four companies were chosen through purposive sampling. The analytical methods employed include product-moment correlation, simple linear regression, t-test, and coefficient of determination (R²), with data processing conducted using IBM SPSS Statistics 27. The findings reveal that deferred tax assets among the companies exhibit yearly fluctuations. In addition, the average earnings management score falls within the low to moderate range, suggesting that the firms do not engage in earnings management aggressively.
PENGARUH PAJAK AIR TANAH DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDUNG Rima Sundari
LAND JOURNAL Vol. 7 No. 2 (2026): Juli 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i2.4887

Abstract

As Bandung's financial system and travel sector grow, the possibilities for the city to create its own tax revenue also become greater. The present methods for gathering tax income, mainly from taxes on subsurface water and eateries, still need further refinement. This research is designed to discover how the taxes from eateries and subsurface water will shape Bandung's income produced locally between 2021 and 2024. This study employs a computational method. To gather all earnings information from Bandung, a thorough sampling approach is implemented, managing all earnings data as a complete population. The sample consists of documents about neighborhood earnings and investing spanning 2021 to 2024. The study applied Product Moment correlation analysis, Multiple Linear Regression Analysis, Coefficient of Determination Test, Partial Test (T-test), and simultaneous test (F-test) with IBM SPSS Statistics edition 27 to dissect the data. According to the t-test results, the underground water levy does not notably influence the city's earnings, but the eating place levy does considerably affect it. The f-test consequences reveal that independently sourced income is greatly formed by the underground water levy and the eating place levy when considered jointly. These outcomes imply that levies on eating places are critical for improving independently generated earnings. Nevertheless, fees for underground water necessitate enhanced management and strategic revisions to enhance their effectiveness in this field.
Co-Authors Luthfiyah Nabila Bela Satirah Mohamad Nurkamal Fauzan Riani Tanjung