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All Journal Advances in Management & Financial Reporting International Journal of Sociology and Law
Febrina, Maya
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba Perusahaan Sektor Keuangan Febrina, Maya; Hidayat, Teguh
Advances in Management & Financial Reporting Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i2.519

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak kini dan beban pajak tangguhan terhadap praktik pengelolaan laba pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda untuk menguji pengaruh dua variabel independen terhadap pengelolaan laba. Data dikumpulkan dari 9 perusahaan dengan total 36 observasi, yang diperoleh melalui teknik purposive sampling. Data dalam studi ini dianalisis menggunakan statistik deskriptif dan statistik inferensial dengan bantuan aplikasi EViews. Hasil dan Pembahasan: Hasil pengujian menunjukkan bahwa beban pajak kini berpengaruh signifikan terhadap pengelolaan laba, mengindikasikan adanya kecenderungan manajerial dalam menyusun strategi pelaporan keuangan berdasarkan beban pajak yang sedang dihadapi. Sebaliknya, beban pajak tangguhan tidak menunjukkan pengaruh signifikan terhadap praktik tersebut. Implikasi: Temuan studi ini memberikan pemahaman tentang praktik perpajakan dalam proses pelaporan keuangan serta memberikan wawasan bagi manajemen, investor, dan regulator untuk lebih cermat dalam menilai kualitas laba dan strategi fiskal perusahaan.
The Existence of the Aceh Reintegration Board in Fulfilling the Constitutional Rights of Conflict Victims in Aceh Febrina, Maya; Husni Husni; Nurdin Nurdin
International Journal of Sociology and Law Vol. 3 No. 3 (2026): August: International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v3i3.1004

Abstract

The armed conflict in Aceh between the Free Aceh Movement (GAM) and the Government of the Republic of Indonesia for more than three decades had caused serious humanitarian impacts, including various forms of human rights violations against civilians. The signing of the Helsinki Memorandum of Understanding (MoU) on 15 August 2005 marked a turning point in conflict resolution, subsequently implemented through Law Number 11 of 2006 on the Governance of Aceh and Aceh Qanun Number 6 of 2015 on the Aceh Reintegration Board (BRA). This study aims to analyze the legal regulatory construction regarding the position and authority of BRA in fulfilling the constitutional rights of conflict victims, examine legal certainty in its implementation, and formulate an ideal regulatory concept. The research method used is normative juridical with statutory and conceptual approaches. Secondary data were collected through literature studies supported by interviews with relevant informants. The results show that the legal regulatory construction regarding the position and authority of BRA has not fulfilled substantive justice due to the absence of technical norms and the suboptimal integration between legal structure and substance. Legal uncertainty has impacted the unfulfilled constitutional rights of conflict victims, reflected in the replacement of the recovery scheme with a social assistance scheme, the absence of standard operating procedures (SOP), and unsynchronized conflict victim data. The ideal regulatory concept requires comprehensive legal reconstruction through strengthening the institutional position of BRA, establishing operational implementing regulations, and strengthening oversight and accountability systems.
Co-Authors Hidayat, Teguh Husni Husni Nurdin Nurdin