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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Aplikasi Perpajakan
Ashar Basyir
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH EFFECTIVE TAX RATE, GOOD CORPORATE GOVERNANCE, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN: STUDI KASUS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Ashar Basyir; Istichanah Istichanah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.558 KB) | DOI: 10.34308/eqien.v11i1.856

Abstract

Tax is one of the largest sources of income for the state, and one of the subjects is a company or entity. Taxes are one of the factors that are sought by companies to maximize maximum profit. Companies generally will do various ways in order to minimize the company's tax burden. This study aims to identify the effect of the effective tax rate, good corporate governance, and operational costs on corporate income tax simultaneously and partially. The population used is pharmaceutical companies listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, purposive sampling method was used based on predetermined criteria so that the number of samples was 36 samples. The data analysis method used in this study is multiple linear regression analysis assisted by the Statistical Product and Service Solution (SPSS) Version 26.0 software. The results of this study indicate the calculation of the partial hypothesis test that the effective tax rate and operating costs have a significant effect on corporate income tax. Meanwhile, good corporate governance has no significant effect on corporate income tax. The value of the coefficient of determination (R2) shows that the three variables have an effect on corporate income tax of 85.50% and the remaining 14.50% is influenced by other variables outside of the variables used in this study.
Penerapan Pelaporan Dan Penyajian Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Wigiyanti; Ashar Basyir
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1365

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the country's economy so there is a need to empower and improve the MSME system. MSMEs are still focused on their operational activities so that financial recording and reporting is neglected. The Financial Accounting Standards Board-Indonesian Accountants Association (DSAK-IAI) has prepared Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) to help MSMEs achieve financial literacy, as well as optimize opportunities and maximize their business performance. The objectives of this research are; understand the reporting and presentation of the implementation of Financial Accounting Standards for Micro, Small and Medium Entities at Wesh Wash Laundry. This researcher used a descriptive qualitative approach. Data collection techniques through observation, interviews, documentation and literature study. In implementing reporting and presentation based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM). Based on research results, MSME business actors have not fully implemented reporting and presentation based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM), there are several account items that are not recorded and are not presented in the company's financial reporting.
Pengaruh Literasi Akuntansi Dan Pemasaran Online Terhadap Keberhasilan Usaha Bagi Pelaku UMKM Ashar Basyir; Ghina Kemala Dewi; Wigiyanti
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2036

Abstract

Accounting literacy is the understanding of transactions that require management to make critical accounting considerations, explain financial transactions, make decisions, and justify why decisions are made as well as the consequences of management decisions. This study aims to determine the influence of applying accounting literacy and online marketing on business success and the challenges faced by SMEs (Micro, Small, and Medium Enterprises). The independent variables used in this study are accounting literacy and online marketing, while business success is the dependent variable. The sample used in this research was obtained using saturation sampling method, where all members of the entire population were used as samples. The analytical technique used in this study is multiple linear regression analysis and hypothesis testing using SPSS software v.23. The results of this study indicate that the application of accounting literacy yielded a partial t-test result with a calculated t-value of 0.880 < tabular t-value of 2.052 with a significance level of 0.387 > 0.05, thus it can be concluded that H1 is rejected which means there is no influence of Accounting Literacy on Business Success. Online marketing yielded a partial t-test result with a calculated t-value of 3.022 > 2.052 and a significance value of 0.005 < 0.05, meaning H2 is accepted which means there is an influence of Online Marketing on SME Business Success in Caringin Village. Simultaneous testing (F test) of the third hypothesis, which is that accounting literacy and online marketing influence business success, showed a significance value of 0.000 < 0.05 and an F-value of 13.119 > tabular F-value of 3.34. This indicates that both accounting literacy and online marketing variables simultaneously influence business success. This can improve financial management of SMEs, facilitate SMEs in obtaining funding, expand market reach, improve cost efficiency of SME promotion, and enhance profitability and competitiveness of SMEs.
PENERAPAN PSAK 1 DALAM PENYUSUNAN LAPORAN KEUANGAN: STUDI PADA PERUSAHAAN PERTAMBANGAN ENERGI YANG TERDAFTAR DI BEI Ghina Kemala Dewi; Ashar Basyir; Dini Andriyani; Rizki Muti Agustiani
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.126

Abstract

PSAK 01 is an accounting standard that regulates the presentation of financial statements. The conformity of financial statements with PSAK can demonstrate a company's credibility and influence decision-making by various parties. The purpose of this study was to determine the presentation of financial statements in energy mining companies and their compliance with PSAK No. 1. This study employed qualitative research using purposive sampling to determine the sample, and 10 companies were selected. Data were obtained from the financial statements of energy mining companies. This study evaluated the financial statements of energy mining companies, beginning with a comparative analysis of the research subjects using the concept of comparability in terms of accounting policies and financial statement presentation. Then, it was adjusted and compared between the financial statements of energy mining companies and PSAK No. 1 concerning the Presentation of Financial Statements. Based on the discussion and research results, it can be concluded that the financial statements presented by energy mining companies are in accordance with PSAK 1. However, they do not include information regarding dividend distribution to shareholders.
Co-Authors Dini Andriyani Ghina Kemala Dewi Istichanah Istichanah Rizki Muti Agustiani wigiyanti