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All Journal Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi
Chasanah, Ina Nikmatul
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Economics, Econometrics & Finance Other

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Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Hasan, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2607

Abstract

This research was conducted to determine the influence of Corporate Social Responsibility, Profitability, Deferred Tax Burden on Profit Management. Deferred tax assets arise if the time difference causes a positive correction so that the tax burden according to accounting is smaller than the tax burden according to tax regulations. Meanwhile, according to the Statement of Financial Accounting Standards (PSAK) No. 46 Revised 2017, deferred tax assets are the amount of income tax recoverable in the future period as a result of temporary differences that may be deducted and remaining loss compensation. Companies always try to reduce the amount of taxable profit with the aim of keeping tax payments low. The research uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The source of research data comes from 16 companies in the Automotive Sub Sector on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 16 companies. The research results show that Corporate Social Responsibility (CSR) has an effect on Profit Management. Return On Assets (ROA) influences Profit Management. Deferred Tax Expenses affect Profit Management
Peran Etika dan Moral dalam Membangun Akhlak Siswa-Siswi SD Banjaragung III Bareng Jombang Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Supriyadi, Andhi; Purba, Darwin Marasi; Rusmawan, Teddy
Jurnal SOLMA Vol. 13 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i1.10072

Abstract

Background: Moral education in schools needs to be carried out seriously to build a quality generation of the nation. Although the main role in educating children's morals is the role of parents, teachers in schools also play a big role in realizing the morals students should have. Families, schools and communities are also responsible for educating the younger generation to have good morals and intellectual intelligence so that a superior young generation can be created. The development of ethics and morals in schools is also very important for every teacher to pay attention to, considering that this is where students begin to become familiar with various fields of scientific study. During this period, students also begin to realize their identity as human beings who begin to grow with the various problems that accompany it. Method: The method used in this community service goes through several stages, namely: location survey, coordination of time, place and implementation, as well as delivery of ethical and moral material. Armed with noble moral values obtained through the learning process in the classroom and outside the classroom, students are expected to become human beings with character and knowledge who are ready to be developed at a higher level of education. Because everyone definitely has goals in life, whether short-term, medium-term or long-term goals. Conclusion: Moral education in schools must also be designed to cover various aspects, namely: educators, materials, methods and evaluation so that the results are expected to be optimal.
Co-Authors Hasan, Imam Purba, Darwin Marasi Rusmawan, Teddy Supriyadi, Andhi Susilo, Dwi Ermayanti