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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informatika Ekonomi Bisnis
Astuti, Anisa Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PRESENTATION OF THE FINANCIAL STATEMENTS OF NON-PROFIT ENTITIES BASED ON ISAK 35 AT THE HATI GEMBIRA INDONESIA FOUNDATION Maghfira, Addiena; Putri, Alifah Ghaisani; Listianto, Annisa Nur; Putri, Grace; Astuti, Anisa Putri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2410.82 KB) | DOI: 10.55047/marginal.v1i4.233

Abstract

A non-profit organization is an organization whose primary objective is non-commercial, without any intention of making any profit. ISAK 35 is a guideline in the presentation of financial statements for non-profit oriented entities that has been approved by Board of Financial Accounting Standards of the Indonesian Institute of Accountants (DSAK IAI) and has been implemented since 1st January 2020. This study aims to determine the suitability of presenting financial statements based on ISAK 35 at the Hati Gembira Indonesia Foundation. Data collection techniques using secondary data. This research uses descriptive qualitative method as the method of analysis. The results of this study prove that Hati Gembira Indonesia Foundation has presented financial statements for the 2020 period in accordance with ISAK 35, but further adjustments are needed to produce quality financial reports.
Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak Asalam, Ardan Gani; Astuti, Anisa Putri
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.964 KB) | DOI: 10.37034/infeb.v5i2.583

Abstract

Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it.
Co-Authors Ardan Gani Asalam Listianto, Annisa Nur Maghfira, Addiena Putri, Alifah Ghaisani Putri, Grace