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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Rachmawati, Restika Okta
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Economics, Econometrics & Finance

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Analisis Koreksi Fiskal Atas Laporan Keuangan Komersial Pada PT. Aneka Tambang (Persero) Tbk Tahun 2020-2021 Ayu, Rhea Samantha; Murti, Galuh Tresna; Mamola, A. Rendy Sandra; Rachmawati, Restika Okta
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

The largest source of state revenue comes from taxes, including Corporate Income Tax (PPh Badan) imposed on corporate income within a year. "Corporate" encompasses entities such as limited company, state-owned corporation, regional corporation, cooperatives, foundations, and others. In Indonesia, the collection system for Corporate Income Tax uses a self-assessment system, where taxpayers calculate, pay, and report their taxes independently. This system increases administrative efficiency and reduces the burden on the government but requires strict supervision to prevent tax evasion. PT Aneka Tambang Tbk 2020-2021, a mining company, was chosen as the research object to study financial and tax management. The commercial financial statements of PT Aneka Tambang 2020-2021 show discrepancies that require fiscal corrections, such as asset impairment and amortization of discounts. The analysis of fiscal corrections reveals that after the adjustments, PT Aneka Tambang's 2020-2021 taxable profit reached Rp 113,924,826, with a Corporate Income Tax due of Rp 28,481,206.5. This research highlights the importance of compliance and supervision in the self-assessment system to ensure stable and sustainable tax revenue. Through proper fiscal corrections, financial statements can be adjusted in accordance with tax regulations, ensuring that taxable profits are accurately calculated and tax obligations are met in accordance with the provisions. Keywords: Corporate Income Tax, Self-Assessment System, Fiscal Correction, Financial Statements, PT Aneka Tambang Tbk
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan Rachmawati, Restika Okta; Suzan, Leny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1916

Abstract

For investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size.
Co-Authors Ayu, Rhea Samantha Leny Suzan Mamola, A. Rendy Sandra