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All Journal Ekonomi Bisnis Sebatik IJISTECH (International Journal Of Information System & Technology) Jurnal STEI Ekonomi IJISTECH Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) International Journal Management and Economic (IJME) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Ilmiah Multidisiplin (JUKIM) ENDLESS : International Journal of Future Studies
Dyah Palupi
Universitas Gunadarma
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Sri Sapto Darmawati; Derin Nashira; Dyah Palupi
Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v2i2.716

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, dan likuiditas terhadap agresivitas pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling dan diperoleh sebanyak 31 perusahaan. Penelitian ini dianalisis menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 23. Hasil penelitian ini menyatakan secara parsial profitabilitas berpengaruh terhadap agresivitas pajak, namun leverage dan likuiditas tidak berpengaruh. Secara simultan profitabilitas, leverage, dan likuiditas berpengaruh terhadap agresivitas pajak.
PSAK 73 on Leases in Financial Statements: A Case Study of a Multinational Healthcare Company Dassaad; Budi Wahyudi; Dyah Palupi; Riyanti
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 6 No. 3 (2023): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v6i3.216

Abstract

Starting January 1, 2020, the updated lease accounting standards must be applied by all entities under PSAK 73. PSAK 73 was made because the previous lease treatment considered to be less transparent and could not meet the needs of users of financial statements related to leases made by lessees so that many users made their own adjustments to the financial statements for the lessee's side by capitalizing operating leases using limited information contained in the notes to the financial statements. The capitalization of right-of-use assets and lease liabilities results in changes to the balance sheet position and incurs rental costs, thereby affecting the income statement. The author analyzes the impact of lease accounting standards using a comparative descriptive method. This study uses primary and quantitative data in the form of financial statements of PT. GAHC from year 2019 to year 2022. The purpose of this study is to determine the application of PSAK 73 to leasing and the impact on the financial statements of PT. GAHC and look at the leverage ratio and profitability ratio of PT. GAHC. The results of the study show that the implementation of PSAK 73 at PT. GAHC from 2020 to 2022 has no significant effect on the financial statements and financial ratios due to the value of the lease liability of PT. GAHC is immaterial.
Co-Authors Budi Santoso Budi Wahyudi Budi Wahyudi Dasaad Dasaad Dassaad Dassaad, Dassaad Derin Nashira Desi Pujiati Diah Aryati P Dini Dwi Ermawati Edi Sukirman Fani Yulia Rosyada Imam Purwanto Julius Nursyamsi R Riyanti Riyanti Riyanti Riyanti Rizky Triyambodo Sri Rakhmawati Sri Sapto Darmawati