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All Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Aplikasi Perpajakan
Erny Pratiwi
Universitas Gunadarma
Economics, Econometrics & Finance

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Analisis Penerapan Perencanaan Pajak Final (Final Tax Planning) Melalui Revaluasi Aktiva Tetap Pada PT Astra Internasional Tbk Erny Pratiwi; Ashar Basyir
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8436

Abstract

Fixed asset revaluation is a revaluation of the company's fixed assets resulting from an increase in the value of these fixed assets on the market or due to a low value of fixed assets in the company's financial statements due to devaluation or other reasons, so that the value of fixed assets in the financial statements does not reflect the actual value. reasonable. The purpose of this study is to find out and analyze the application of fixed asset revaluation and planning for tax implementation through fixed asset revaluation of financial reports at PT Astra International Tbk for the 2019-2021 period.In this study, the objects taken were companies engaged in the automotive, financial services, heavy equipment, mining, construction and energy, agribusiness, infrastructure and logistics, information technology, and property sectors, namely PT Astra International Tbk. The type of data used in this study is quantitative data and the source of data obtained is secondary data with data collection techniques using literature and documentation. Then it is processed using descriptive analysis techniques and quantitative analysis by describing the reality that exists at PT Astra International Tbk and comparing it with standard theory so that a conclusion is obtained.Based on the research results, the company has implemented a fixed asset revaluation of its financial statements using the partial revaluation method. Planning for tax implementation through revaluation of fixed assets at PT Astra International Tbk provides changes to the company's income statement, namely savings on the final tax burden. The fixed asset revaluation policy implemented by PT Astra International Tbk has an impact on increasing the book value of fixed assets.
Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Kebumen Serli Marwati; Erny Pratiwi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i2.275

Abstract

Measuring financial performance is very important in assessing the accountability of local governments in managing local finances. The development of government financial performance can affect the community, because the greater the ability of a region to explore regional potential, not only to provide funds for the implementation of governance and regional development, but also to realize maximum services for the community. In analyzing the financial performance of local governments, it can be done by looking at the performance of the Budget Realization Report (LRA). This study aims to analyze the financial performance of the local government of Kebumen Regency in 2017-2021 based on the Ratio of Degrees of Fiscal Decentralization, Regional Financial Dependence, Regional Financial Independence, Effectiveness of Regional Original Revenue and Efficiency of Regional Original Income. The analysis technique used is quantitative descriptive. The data used is secondary data in the form of Kebumen Regency APBD and LRA reports for 2017 – 2021 obtained from the official website of www.djpk.kemenkeu.go.id. The results of this study show the financial performance of the local government of Kebumen Regency in 2017 – 2021 based on the Fiscal Decentralization Degree Ratio with an average of 15.09%, based on the Regional Financial Dependence Ratio with an average of 23.49%, based on the Regional Financial Independence ratio with an average of 64.59%, based on the average Regional Original Revenue Effectiveness ratio of 117%, and based on the Regional Original Revenue Efficiency ratio with an average of 98.87%.
PENGARUH SUKU BUNGA DAN NILAI TUKAR TERHADAP INFLASI DI KOTA TANGERANG PERIODE 2013-2022 Dini Andriyani; Erny Pratiwi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 1 (2024): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i1.318

Abstract

Inflasi adalah salah satu indikator makro ekonomi yang penting. Inflasi dijadikan target kebijakan pemerintah karena dampak inflasi yang sangat berpengaruh pada kondisi perekonomian dalam suatu negara. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh suku bunga dan nilai tukar terhadap inflasi di Kota Tangerang periode 2013-2022. Penelitian ini membahas tentang Pengaruh Suku Bunga dan Nilai Tukar Terhadap Tingkat Inflasi Di Kota Tangerang Periode 2013-2022, Objek penelitian data keuangan yang mendukung terhadap suku bunga dan nilai tukar, serta berkaitan dengan inflasi di Kota Tangerang selama periode 2013-2022. Jenis data yang digunakanan menggunakan data sekunder dan teknik yang digunakan adalah Regrersi Linear Berganda. Setelah dilakukan pengujian menggunakan program bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Suku Bunga tidak berpengaruh terhadap tingkat Inflasi di Kota Tangerang, dengan nilai besar koefisien regresi sebesar 0.769 dengan nilai probabilitas signifikan 0.085 > 0,05 dan nilai thitung sebesar 2.006 < t tabel. Secara ekonomi dalam penelitian ini kenaikan dan penurunan suku bunga tidak mempengaruhi inflasi di Kota Tangerang. Sedangkan, Nilai Tukar RP/US Dollar berpengaruh positif dan signifikan terhadap tingkat Inflasi di Kota Tangerang, dengan nilai besar koefisien regresi sebesar -0.001 dengan nilai probabilitas signifikan 0.018 < 0,05 dan nilai thitung sebesar -3.076 > ttabel. Menguatnya kurs rupiah terhadap mata uang asing atau USD merupakan sinyal positif bagi perekonomian yang mengalami inflasi dan menguatnya kurs rupiah terhadap USD ini akan menurunkan biaya impor bahan baku untuk produksi, menurunnya tingkat suku bunga yang berlaku dan menurunkan tingkat inflasi.
ANALISIS KESESUAIAN PENERAPAN PSAK NO. 46 TENTANG PAJAK PENGHASILAN TERHADAP PAJAK TANGGUHAN: 1-15 Wigiyanti Wigiyanti; Ashar Basyir; Erny Pratiwi; Windi Astuti; Yunni Yuniawaty
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.574

Abstract

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) No. 46 concerning Income Taxes at PT Jasa Marga (Persero) Tbk during the 2021–2023 period. The study employed a qualitative descriptive approach using secondary data obtained from the company's consolidated financial statements, Notes to the Financial Statements, PSAK No. 46, and applicable tax regulations. Data were collected through documentation, while data analysis was conducted using a descriptive analysis method by comparing the company's accounting practices with the provisions of PSAK No. 46, particularly regarding the recognition, measurement, presentation, and disclosure of deferred taxes. The findings indicate that PT Jasa Marga (Persero) Tbk has adequately implemented PSAK No. 46 in the preparation of its financial statements. The company has consistently presented and disclosed deferred tax assets and deferred tax liabilities in accordance with the applicable accounting standards. Deferred taxes arose from temporary differences related to long-term employee benefit expenses, allowance for impairment losses on receivables, lease liabilities, as well as differences between accounting and tax treatments of certain transactions. Deferred tax liabilities increased throughout the study period; however, this increase did not adversely affect the company's financial performance, as reflected in the growth of profit before tax, total assets, and total equity.
Co-Authors Ashar Basyir Dini Andriyani Serli Marwati Wigiyanti Wigiyanti Windi Astuti Yunni Yuniawaty