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All Journal Jurnal Riset Bisnis dan Ekonomi Digital Journal of Audit and Tax Synergy
Janice Leung
Universitas Prima Indonesia

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Pajak Penghasilan Badan dan Dampaknya Terhadap Profitabilitas Perusahaan Janice Leung; Jhe Giovanny Tristan; Erika Falensia; Evelline; Dina Aprillia; Tetty Sipahutar
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/bvhy5d67

Abstract

This study explores how corporate income tax influences company profitability, while also considering the roles of operating expenses and earnings management. Using a Systematic Literature Review (SLR) approach, we examined a range of empirical studies from 2017 to 2024 focused on companies listed on the Indonesia Stock Exchange. Our review shows that corporate income tax generally has a negative impact on profitability, since it directly reduces net income. Likewise, high operating costs especially when not managed efficiently tend to lower profit margins. Earnings management, although sometimes used to present a stronger financial position in the short term, can reduce the reliability of financial reports and harm profitability over time. These findings highlight the need for better cost control, responsible tax planning, and transparent financial reporting. By understanding the connection between taxes, expenses, and financial performance, companies can make more informed decisions that support both their sustainability and compliance with tax regulation.
Pengaruh Implementasi Akuntansi Berbasis SAK (Standar Akuntansi Keuangan) pada Rumah Sakit terhadap Kepatuhan Pajak Janice Leung; Jhe Giovanny Tristan; Erika Falensia; Evelline; Dina Aprillia
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.102

Abstract

This study examines the impact of applying Financial Accounting Standards (FAS) on tax compliance in hospitals. Using a qualitative approach and literature review, the research finds that proper implementation of SAK enhances the transparency and accuracy of financial statements, thereby facilitating hospitals in fulfilling their tax obligations. However, challenges such as the complexity of tax regulations and resource limitations persist. These findings emphasize the importance of integrating accounting and taxation to improve tax compliance, as well as providing recommendations for hospitals to enhance their accounting systems and tax management.
Co-Authors Dina Aprillia Dina Aprillia Erika Falensia Erika Falensia Evelline Evelline Jhe Giovanny Tristan Jhe Giovanny Tristan Tetty Sipahutar