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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo
Nur Aini, Evinda Dwi
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Economics, Econometrics & Finance

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Analisis Selisih PPh Terutang, Ekualisasi Pembelian, dan Biaya Sehubungan dengan Jasa dalam Menanggapi SP2DK Nur Aini, Evinda Dwi; Muslimin
TEMA Vol. 25 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.2.80-90

Abstract

This study aims to analyze the resolution of responses to SP2DK received by PT JKL. The research method applied is a qualitative techniques with case study approach. Sources of information used come from primary data, namely interviews and direct observation, as well as secondary data such as working papers, financial reports, and relevant documents. The research findings reveal discrepancies in the calculation of payable income tax due to calculation errors that did not include several components of income and other expenses in the calculation of gross circulation. The difference in total purchases on the Corporate Income Tax Annual Return (SPT Tahunan PPh Badan) with the total acquisitions on the VAT Periodic Return (SPT Masa PPN) occurs because the Corporate Income Tax Annual Return includes purchase components from non-taxable suppliers (non-PKP). Additionally, the discrepancy in the value related to services on the Corporate Income Tax Annual Return and the Periodic Income Tax Return 23/26 (SPT Masa PPh 23/26) is caused by the taxable expenses under Article 21 income tax on the Corporate Income Tax Annual Return and the reporting of expenses in the May 2020 Periodic Income Tax Return 23, which was deducted not in the month the services were completed.   Abstrak Penelitian ini dimaksudkan untuk menganalisis penyelesaian tanggapan atas SP2DK yang diterima oleh PT JKL. Metode penelitian yang diterapkan adalah teknik kualitatif dengan pendekatan studi kasus. Sumber Informasi yang dipakai berasal dari data primer yaitu, wawancara dan observasi langsung, serta data sekunder seperti kertas kerja laporan keuangan dan dokumen relevan. Hasil penelitian mengungkapkan bahwa terdapat selisih perhitungan PPh terutang karena kesalahan hitung dengan tidak memasukkan beberapa komponen pendapatan dan biaya lain-lain ke dalam perhitungan peredaran bruto. Selisih total pembelian pada SPT Tahunan PPh Badan dengan total perolehan yang ada pada SPT Masa PPN terjadi karena pada SPT Tahunan PPh Badan terdapat komponen pembelian dari supplier non-PKP. Selain itu, selisih nilai sehubungan dengan jasa pada SPT Tahunan PPh Badan dan SPT Masa PPh 23/26 disebabkan oleh biaya objek pajak PPh Pasal 21 pada SPT Tahunan PPh Badan dan pelaporan biaya di SPT PPh 23 bulan Mei 2020 yang dipotong bukan pada bulan saat jasa diselesaikan.
PENGARUH GOOD CORPORATE GOVERNANCE, GREEN STRATEGY, DAN GREEN INNOVATION TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI INDONESIA Nur Aini, Evinda Dwi; Wilasittha, Acynthia Ayu
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2475

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi dampak dari Good Corporate Governance, Green Strategy, dan Green Innovation terhadap Carbon Emission Disclosure pada perusahaan sektor Consumer non-Cyclicals yang terdaftar di BEI periode 2021 hingga 2023. Metode kuantittaif dipakai dalam penelitian ini dengan mengimplementasikan pengujian regresi data panel menggunakan Stata 17.0. Sumber didapatkan melalui tinjauan Annual report dan Sustainability Report perusahaan, dengan memanfaatkan data sekunder yang dipilih menggunakan teknik purposive sampling. Temuan dari penelitian ini menunjukkan bahwa Good Corporate Governance memiliki pengaruh tidak signifikan terhadap Carbon Emission Disclosure yang mengindikasikan bahwa perusahaan telah sepenuhnya mengadopsi konsep GCG, tetapi mereka masih belum memasukkan pertimbangan lingkungan seperti emisi karbon ke dalam tata kelola operasional mereka. Di sisi lain, Green Strategy dan Green Innovation terbukti memberi pengaruh positif dan signifikan terhadap Carbon Emission Disclosure.Kata Kunci: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green InnovationABSTRACTThis study aims to explore the impact of Good Corporate Governance, Green Strategy, and Green Innovation on Carbon Emission Disclosure in companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. A quantitative method is employed in this study, using panel data regression analysis with Stata 17.0. Data were obtained from company Annual Reports and Sustainability Reports, utilizing secondary data selected through a purposive sampling technique. The findings of this study indicate that Good Corporate Governance has a insignificant effect on Carbon Emission Disclosure. This suggests that while companies may have adopted GCG principles, they have not yet fully integrated environmental considerations, such as carbon emissions, into their operational governance. In contrast, both Green Strategy and Green Innovation are found to have a positive and significant effect on Carbon Emission Disclosure.Keywords: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green Innovation
Co-Authors Acynthia Ayu Wilasittha MUSLIMIN