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Yunni Yuniawaty
Universitas Gunadarma
Economics, Econometrics & Finance

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Determinasi Literasi Keuangan dan Risiko Investasi dalam Mendorong Minat Berinvestasi Pengguna Platform Digital Bareksa Nurul Azmi; Yunni Yuniawaty; Istichanah; Wuri Purnamasari
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.503

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui Pengaruh Literasi Keuangan dan Risiko Investasi Terhadap Minat Berinvestasi Di Platform Digital Bareksa. Metode analisis pada penelitian ini menggunakan data primer kuantitatif, tahap uji yang dilakukan adalah: Uji Validitas, reliabilitas, normalitas, heteroskedastisitas, multikoli nearitas, regresi linier berganda, Uji t, Uji F dan koefisien determinasi. Data yang digunakan dalam penelitian ini menggunakan instrumen kuesioner online dan data valid yang berhasil dikumpulkan sebanyak 100 responden. Metode pengambilan sampel adalah pur posive sampling . Alat bantu yang digunakan dalam penelitian adalah SPSS versi 27. Hasil regresi linear berganda dalam penelitian ini adalah Y = 14,348 + 0,059 푋 1 + 0,215 푋 2 + 푒 . Berdasarkan hasil penelitian, secara parsial variabel literasi keuangan tidak berpengaruh signifikan terhadap minat berinvestasi, sedangkan variabel risiko investasi berpengaruh signifikan terhadap minat berinvestasi di platform digital Bareksa. Secara simultan, literasi keuangan dan risiko investasi berpengaruh signifikan terhadap minat berinvestasi di platform digital Bareksa
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 Erny Pratiwi Istichanah Nurul Azmi Wigiyanti Wigiyanti Windi Astuti Wuri Purnamasari