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All Journal JDM (Jurnal Dinamika Manajemen) Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Global Review of Islamic Economics and Business Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION Nagari Law Review Jurnal ULTIMA Accounting International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Surya Abdimas Journal of Accounting Auditing and Business Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Islamiconomic: Jurnal Ekonomi Islam Journal of Economics and Management Scienties Jurnal Akuntansi
Memed Sueb
Universitas Padjadjaran, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Analysis of the Reduction in Corporate Income Tax Rates and PSAK 46 on Earnings Management Rizki Alaika; Memed Sueb; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6737

Abstract

The government has set a policy of reducing the Corporate Income Tax rate a year earlier than the Omnibus Law to deal with the impact of the Covid-19 pandemic that has hit Indonesia since March 2020. However, the reduction in corporate income tax rates can motivate company management to carry out earnings management in order to save the tax burden. The implication of PSAK 46 is related to earnings management issues, namely that many company management take advantage of flexibility opportunities in preparing financial statements with an accrual approach in order to get bonuses for performance by minimizing the income tax burden. This study aims to examine differences in earnings management before and after the reduction in corporate income tax rates, differences in earnings management of potential winning companies and potential losers, and the effect of PSAK 46 on earnings management. The research method used is a quantitative research method using different tests and multiple linear regression analysis. The independent variable in this study consisted of a decrease in corporate income tax rates and PSAK 46. The dependent variable in this study was earnings management. The sample of this research is 57 companies from various sectors listed on the Indonesia Stock Exchange in 2019–2020.  The results showed that there was a significant difference in Corporate Income Tax rates for winner companies and potential discretionary accruals companies . corporate income has a significant difference, and current tax and deferred tax liabilities have a significant negative effect on earnings management, while deferred tax assets have no significant effect on earnings management.
The Influence of the Use of Information Technology, Supervision and Audit, Use of Pnbp Funds, and Implementation of Sanctions on the Quality of Management of Non-Tax State Revenue in Ministry/State Agencie Januar, Indra K; Sueb, Memed; Mulyani, Sri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7866

Abstract

Indonesian non-tax state revenue (PNBP) has an important and strategic role as one of the pillars of state finance in supporting government policies, controlling and supervising state resources. The form of implementing the PNBP regulatory function is very closely related to the regulations related to tariffs and the use of funds sourced from PNBP. In year 2022 The Audit Board of the Republic of Indonesia report, there are PNBP management problems that recur from year to year and challenges in PNBP management that are not yet effective and optimal, including there is levies that do not have a legal basis and the proceeds are used directly without being deposited into the state treasury first, levies already have a legal basis and the proceeds are used directly without being deposited into the state treasury first , and PNBP is late or not deposited into the state treasury or insufficient or not collected. SIMPONI application Information Systems that support the implementation of PNBP still experiences obstacles. There are five main new provisions in this regulation of PNBP funds, governance, supervision, sanctions and the right to pay. Therefore, research is needed to answer problems or phenomena that occur to be studied more deeply in order to achieve the goal, namely effective and efficient management of quality and fair PNBP in optimizing state revenues from the PNBP sector. Result show the influence of has a positive and significant effect on the Quality of PNBP Management in Ministries/State Institutions
Co-Authors Affardi, Chirmala Wisnu Permata Anggraeni Dwijayanti Arie Pratama Azhar Susanto Cahya Irawadi Cahya Irawady Dede Abdul Hasyir Devano, Sony Dewi Kania Sugiharti Dewi Kania Sugiharti Euis Nurhayati Harry Suharman Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Ivan Yudianto Januar, Indra K Khairanis Yulita Maria Nety Indramayu Keraf Maya Sari, Nur Zeina Mukti, Meliani Nanny Dewi Tanzil Nunuy Nur Afiah Pera - Yulianingsih Prasojo Prasojo Ramdhani, Rully Herdita Rizki Alaika Rully Herdita Ramadhani Sizka Rismaningsih Lestary Soenaria, Syaiful Rahman Sony Devano Sri Mulyani Tanzil , Nanny DewiTanzil Tettet Fitrijanti Tjia Siauw Jan Tri Handayani Widodo, Cinthiya Auliya Husna Winwin Yadiati