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All Journal JAE (Jurnal Akuntansi dan Ekonomi) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN
Rhofitania, Rhofitania
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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ANALISIS PERUBAHAN KODE PAJAK DAN DAMPAKNYA PADA LAPORAN KEUANGAN PERUSAHAAN Rhofitania, Rhofitania
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.451

Abstract

Penelitian ini bertujuan untuk menganalisis dampak perubahan kode pajak pada laporankeuangan perusahaan. Studi ini menggunakan pendekatan deskriptif kualitatif untukmengevaluasi bagaimana perubahan dalam aturan perpajakan, tarif pajak, dan perlakuan pajak terhadap pendapatan dan beban memengaruhi laporan keuangan perusahaan. Hasil penelitian ini mengungkapkan bahwa perubahan kode pajak dapat signifikan memengaruhi laba bersih, beban pajak, kewajiban pajak tangguhan, dan aset pajak tangguhan dalam laporan keuangan perusahaan. Dampak perubahan pajak ini juga dapat memengaruhi investasi, pengelolaan aset, dan kinerja keuangan secara keseluruhan.Kata Kunci: Perubahan Kode Pajak, Laporan Keuangan, Dampak Pajak, Beban PajakAbstractThis research aims to analyze the impact of changes to the tax code on company financial reports. This study uses a qualitative descriptive approach to evaluate how changes in tax rules, tax rates, and tax treatment of income and expenses affect companies' financial statements. The results of this research reveal that changes to the tax code can significantly affect net income, tax expense, deferred tax liabilities and deferred tax assets in a company's financial statements. The impact of these tax changes can also affect investments, asset management and overall financial performance. Keywords: Changes to the Tax Code, Financial Reports, Tax Impact, Tax Burden
ANALISIS PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Rhofitania, Rhofitania; Sary, Zulfadli Ahmad; Pahala, Indra
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.428

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE : SYSTEMATIC LITERATURE REVIEW Nur Malikha Ulfah; Ihsan, Muhammad; Rhofitania, Rhofitania; Wahono, Puji; Pahala, Indra
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22396

Abstract

Taxes are an important component that is the main source of state income. One of the tax objects is corporate and corporate taxpayers who are obliged to pay to the government, but the taxpayer does not volunteer to pay taxes and tries to pay as little tax as possible so as not to reduce the income or net profit of a company. This is what drives companies to do tax avoidance by easing the tax burden. The purpose of this study is to find out the factors that affect tax avoidance and identify how much research results on tax avoidance in Sinta provide understanding and its relevance to existing phenomena or problems in Indonesia. The method used in this study was the Systematic Literature Review (SLR), where researchers reviewed 8 journals related to the Sinta-indexed economy, then 16 articles were obtained that discussed tax avoidance. The results of this research show that there are many factors that affect tax avoidance in Indonesia, especially with the implementation of good corporate governance and supported by using control variables such as leverage, company size, the board of commissioners can reduce avoidance practises. Tax avoidance by companies has the benefit of reducing the burden, but has an impact and risk with a decrease in the company's image. Key Words: Tax Avoidance, Good Corporate Governance, SLR
Co-Authors Indra Pahala Muhammad Ihsan Nur Malikha Ulfah Sary, Zulfadli Ahmad Wahono, Puji