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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi
Andhyka Wicaksono
Sekolah Tinggi Agama Buddha Negeri (STABN) Sriwijaya Tangerang, Indonesia
Economics, Econometrics & Finance Social Sciences Other

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Rekonsiliasi Fiskal Guna Menentukan Pajak Tangguhan Pada PT FASA Andhyka Wicaksono Sukiatno
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.448 KB) | DOI: 10.25139/jaap.v6i2.5031

Abstract

Ketentuan mengenai laba usaha di dalam Undang-Undang Perpajakan mengakibatkan perbedaan perlakuan antara laba komersial dengan laba fiskal, sehingga harus dilakukan penyesuaian laporan laba rugi komersial terhadap laporan laba rugi fiskal, yang disebut rekonsiliasi fiskal. Penelitian ini bertujuan untuk mengetahui penyebab perbedaan dari laba komersial dengan laba fiskal serta merekonsiliasi laporan laba rugi komersial menjadi laporan laba rugi fiskal untuk menentukan pajak tangguhan. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Teknik analisis data yang digunakan adalah metode statistik deskriptif. Hasil penelitian berdasarkan uji Wilcoxon nilai asymp sig = 0,012 < 0,05 maka Ho ditolak dan berdasarkan hasil uji Paired t Test nilai probabilitas adalah 0,000 artinya terdapat perbedaan yang signifikan antara laba komersial dengan laba fiskal. Kesimpulan dari penelitian ini adalah terdapat perbedaan yang signifikan antara laba komersial dengan laba fiskal dalam menentukan pajak tangguhan karena terdapat perbedaan pengakuan baik itu beda tetap maupun beda waktu terhadap pendapatan dan biaya.
The Effect of Good University Governance on Financial Management Performance with Organizational Culture as an Intervening Variable at Sriwijaya Buddhist State College Andhyka Wicaksono; Pringgondani Pringgondani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.4763

Abstract

This research uses organizational culture as an intervening variable at STABN Sriwijaya in order to examine the impact of good university governance (GUG) on financial management performance. The Sobel test and path analysis approaches are used in this quantitative research. The hypothesis is stated as follows: (a) H1 = GUG has a positive and significant impact on STABN Sriwijaya's financial management performance; (b) H2 = GUG has a positive and significant impact on STABN Sriwijaya's organizational culture; (c) H3 = Organizational culture has a positive and significant impact on STABN Sriwijaya's financial management performance; and (d) H4 = GUG has a positive and significant impact on STABN Sriwijaya's financial management performance through Organizational Culture. According to the research's findings, the Sobel test indicates that GUG has a positive and significant impact on financial management performance through organizational culture as an intervening variable. The computed z value of 4.78 is bigger than the z table value of 1.96. Meanwhile, from the path analysis, it can be seen that the coefficient value of GUG direct influence on Financial Management Performance is 0.336, and the coefficient value of GUG indirect influence on Financial Management Performance is 0.375. Because the direct relationship coefficient is smaller than the indirect relationship coefficient (0.336<0.375), it can be said that the relationship between GUG and Financial Management Performance is an indirect relationship because it is influenced by Organizational Culture as an intervening variable.
Co-Authors Pringgondani Pringgondani