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All Journal Jurnal Bisnis dan Akuntansi EBID:Ekonomi Bisnis Digital
MURTANTO MURTANTO
Universitas Trisakti Jakarta
Economics, Econometrics & Finance

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TEORI AKUNTANSI: DARI PENDEKATAN NORMATIF KE POSITIF ARIF BUDIARTO; MURTANTO MURTANTO
Jurnal Bisnis dan Akuntansi Vol 1 No 3 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1503.635 KB) | DOI: 10.34208/jba.v1i3.367

Abstract

Recent attention in accounting has focused on developing a positive theory which a major force in academic accounting research for almost two decades. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive theory, seeks to understand why accounting practices are employed by accountantsin different circumtances and by different firms. In contrast, normativetheory have often argued for a change in accounting method withoutputting forward any supporting empirical evidence and without tryingto understand the rationale for the status quo. One criticism of normativeaccounting theory is that it makes certain prescriptions for accountingand auditing practice which are not based on identified and empiricalobservations. An appreciation of difference between positive and normative accounting theories is necessary for any understanding of accounting theory. This is especially so because positive accounting theory has been a strongly supported paradigm in accounting research during the past decade, but the relative importance of positivism and normativism in accounting has been keenly debated for at least 25 years.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE Karista Karista; Murtanto Murtanto
EBID: Ekonomi Bisnis Digital Vol 2, No 2 (2024): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i2.236

Abstract

This research aims to identify the influence of sales development, industrial dimensions, leverage, and capital seriousness on Tax Avoidance, either simultaneously or partially, with research objects in the mining manufacturing sector industry listed on the Indonesian Impact Exchange (BEI). The procedure for taking this research illustration uses a purposive sampling method with a total of 66 industries based on the population and 19 selected industries as illustrations. This research design is causal research using quantitative methods and using secondary information. The information analysis method uses the panel information regression method, namely combining cross section and time series information for 4 years from 2019-2022, using the IBM SPSS type 25 application. The results of this research partially prove that sales development, industry dimensions, leverage and seriousness Capital influences Tax Avoidance.
Co-Authors ARIF BUDIARTO Karista Karista