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Implementasi PSAK 212 Pajak Penghasilan Badan pada PT Erajaya Swasembada Tbk Tahun 2020-2024 Astari Afridianti; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4338

This study aims to analyze the implementation of PSAK 212(Income Taxes) at PT Erajaya Swasembada Tbk for the 2020–2024 period. The primary focus is to identify temporary and permanent differences, evaluate the fiscal reconciliation process for current and deferred taxes, and examine the compliance of recognition, measurement, presentation, and disclosure based on applicable accounting standards. Using a qualitative descriptive method, the study involves a documentation review of the company’s audited consolidated annual financial statements. The results indicate that PT Erajaya Swasembada Tbk has consistently implemented PSAK 212. The company accurately recognizes deferred tax assets arising from temporary differences, particularly from employee benefit reserves and PKWT accruals. Regarding presentation, the company applies the offsetting principle, reporting deferred tax assets and liabilities net within non-current assets. Furthermore, the Notes to the Financial Statements (CALK) demonstrate high transparency through the disclosure of deferred tax mutations and reconciliation between tax expense and accounting profit. This implementation enhances financial reporting quality, provides accurate fiscal information for stakeholders, and reflects Good Corporate Governance in tax risk management.

Pengaruh Tingkat Pendapatan, Lingkungan Sosial dan Kepercayaan pada Pemerintah Daerah Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan Pedesaan Dan Perkotaan (PBB – P2) di Kelurahan Gunung Sarik Kota Padang Ragita Cahyani; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.605

This research aims to determine and analyze the influence of income level, social environment and trust in local government on awareness of paying Rural and Urban Land and Building Tax (PBB – P2) in Gunung Sarik Village, Padang City, both partially and simultaneously. This research was conducted on PBB – P2 Taxpayers in Gunung Sarik District, using a quantitative approach. The sampling method is Simple Random Sampling with a sample size of 100 people. The data collection technique used is a questionnaire technique. The data analysis used is multiple linear regression. The research results show that the income level variable has a positive effect on awareness of paying PBB - P2, the social environment variable has a positive effect on awareness of paying PBB - P2 and trust in local government has a positive effect on awareness of paying PBB - P2. pay PBB - P2. Simultaneously, the variables of income level, social environment and trust in local government influence awareness of paying PBB – P2.

Analisis Penerapan Tax Amnesty Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Dan Penerimaan Pajak Kendaraan Bermotor Di Samsat Kota Padang Rumpi Rumbewas; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.606

Tax amnesty is a step taken by the West Sumatra government to help taxpayers after the Covid-19 pandemic by providing tax relief in the form of a motor vehicle tax reduction program. Apart from that, the issuance of this policy is one of the ways taken to solve the problem of the decreasing number of payments and receipts of motor vehicle tax revenue in SAMSAT Padang City. This research uses a qualitative method with a descriptive approach to describe the findings obtained. This research aims to determine whether the implementation of the tax amnesty program can increase taxpayer compliance in paying motor vehicle tax, to determine whether the tax amnesty program is effective in increasing motor vehicle tax revenue, and to determine the factors that are obstacles in implementing tax amnesty in SAMSAT City Padang. The results of the research show that the implementation of the tax amnesty program to reduce motor vehicle tax has had a positive impact in increasing motor vehicle taxpayer compliance in paying motor vehicle tax at SAMSAT Padang City. The effectiveness of implementing the tax amnesty program to reduce motor vehicle taxes at SAMSAT Padang City in 2022 has been very effective compared to previous years with a percentage value of 107.13%. The existence of obstacles in implementing the tax amnesty program is not a big obstacle in tax services because additional SAMSAT outlets are also provided to make it easier for motor vehicle taxpayers to pay their motor vehicle tax. And the tax amnesty was implemented by the government as a solution to the obstacles that exist among society

Pengaruh Literasi Wakaf, Tingkat Religiusitas, Pendapatan terhadap Minat Berwakaf Uang (Studi Kasus Masyarakat Kelurahan Indarung Kecamatan Lubuk Kilangan Kota Padang) Ingra Sovita; Dinda Yulia Putri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4334

Cash waqf has significant potential as an Islamic philanthropic instrument to enhance social welfare; however, its realization remains relatively low, indicating limited public interest in participating in cash waqf. This study aims to analyze the influence of waqf literacy, religiosity, and income on the intention to perform cash waqf among the community of Indarung Subdistrict, Lubuk Kilangan District, Padang City. The research employs a quantitative approach using a survey method involving 220 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with the assistance of SmartPLS software. The results reveal that waqf literacy and religiosity have a positive and significant effect on the intention to perform cash waqf, while income does not show a significant influence. The coefficient of determination (R²) value of 0.545 indicates that these three variables collectively explain 54.5% of the variation in public intention to participate in cash waqf. These findings imply that improving waqf literacy and strengthening religious values are important strategies to increase community participation in cash waqf

Pengaruh Literasi Zakat, Religiusitas dan Lingkungan Sosial terhadap Minat Berzakat Masyarakat (Studi kasus Masyarakat Kelurahan Anduring Kecamatan Kuranji kota Padang) Cici Pratiwi; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v3i4.4336

Zakat is an important economic instrument in Islam that plays a significant role in improving social welfare and reducing poverty. Indonesia has great potential in zakat collection, but the realization of zakat funds is still not optimal, including in Padang City. In Anduring Village, Kuranji District, the high potential of zakat has not been followed by a high level of public interest in paying zakat through official institutions. This condition is influenced by several factors, including zakat literacy, religiosity, and social environment.This study aims to analyze the effect of zakat literacy, religiosity, and social environment on the interest in paying zakat among the community. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 260 respondents using purposive sampling technique. The data were analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) with SmartPLS software.The results show that zakat literacy, religiosity, and social environment have a significant effect on the interest in paying zakat. Higher understanding of zakat, stronger religiosity, and supportive social environment will increase the community’s intention to pay zakat through official institutions.

Pengaruh Pengetahuan Kesadaran Dan Motivasi Terhadap Keputusan Investasi Mahasiswa Di Universitas Dharma Andalas Anes Hendry Mendrofa; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4468

This study aims to analyze the influence of knowledge, awareness, and motivation on student investment decisions at Dharma Andalas University. This research was motivated by the phenomenon of low student investment participation despite the support of the BEI Investment Gallery, where data shows that only 11.85% of students are registered as investors.The research method used was a quantitative associative causal approach. The study sample consisted of 300 respondents drawn through purposive sampling from a total population of 2,160 students. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS software.The results showed that, partially, the variables knowledge (t = 6.618), awareness (t = 8.123), and motivation (t = 7.202) had a positive and significant effect on student investment decisions with a p value < 0.05. Simultaneously, the R-Square value of 0.720 indicates that these three variables can explain 72% of the variation in investment decisions. The conclusion of this study confirms that improving literacy and motivation are crucial in strengthening students' financial independence. Institutions are advised to optimize the role of the Investment Gallery through more intensive technical training.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Berkarir Sebagai Akuntan Syariah (Studi Kasus Mahasiswa S1 Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas) Nofri Anita; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4476

This study aims to analyze the influence of sharia knowledge, work environment, and labor market considerations on the interest of accounting students at Universitas Dharma Andalas in pursuing a career as sharia accountants. Using a quantitative descriptive approach, the research population consisted of 136 students from the 2022–2023 cohorts, with a sample of 115 respondents selected via purposive sampling. Primary data were collected through Likert-scale questionnaires and analyzed using multiple linear regression and classical assumption tests. Partial test results indicate that sharia knowledge has a significant positive effect (t = 2.148; sig = 0.034), work environment has a significant positive effect (t = 2.850$; sig = 0.005), and labor market considerations have a significant positive effect (t = 3.823; sig < 0.001). An Adjusted value of 0.810 demonstrates that the model possesses strong explanatory power, with the independent variables accounting for 81% of the variation in career interest. In conclusion, sharia knowledge, work environment, and labor market considerations consistently drive students' interest in sharia accounting careers.

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