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Relevansi Nilai Aset Dan Liabilitas Pajak Tangguhan 资产价值相关性和递延税率负担

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.769

Cindy Melanie, Carmel Meiden

{"title":"Relevansi Nilai Aset Dan Liabilitas Pajak Tangguhan","authors":"Cindy Melanie, Carmel Meiden","doi":"10.38204/jrak.v8i2.769","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.769","url":null,"abstract":"One of the accounting information that holds a major role for stakeholders is earnings information since it is considered could measure companies’ performance. However, the 2008 global economy crisis causes the earnings information became irrelevant to assess operational companies’ performance. This condition urges the investors to use other information, that is deferred tax information. Therefore, this research aims to test the effect of deferred tax assets and liabilities on stock prices. PSAK 46 states that deferred tax information denotes deferred tax income recoverable and income tax payable in the future which have to be presented in balance sheet. Deferred tax asset information is depicted to reflect a positive value in future company’s cash flow for the tax expense reduction, meanwhile deferred tax liabilities information reflects a negative value in future company’s cash flow because of the tax obligations that will arise in the future. The object of this research is manufacturing companies listed on Indonesia Stock Exchange in the 2011 – 2020 period. This research is using the judgment sampling method, consisting of 400 observation data. The coefficient determination shows that the dependent variable can be explained by the independent and control variables in the amount of 62%. Individually, the result of this research is that deferred tax assets have a significant positive effect on stock price, otherwise deferred tax liabilities have a significant negative effect. As a result, this study concludes that deferred tax assets and deferred tax liabilities have value relevance and this information can be used as a consideration by the investors in the making decision process.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121947637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh CAR dan FDR Terhadap NPF Pada Bank Syariah yang Terdaftar Di OJK Periode 2018-2020

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.871

Meilani Lailatul Hidayati, Nanu Hasanuh

引用次数: 0

Pengaruh BOPO, NIM Serta ROA Terhadap CAR Pada Bank Swasta Nasional Devisa Yang Tercatat Di BEI BOPO、NIM和ROA对北国家外汇银行的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.870

Medika Julia Jonardy, Nanu Hasanuh

引用次数: 0

Determinan Biaya Audit: Kasus Perusahaan Di BEI 审计成本保证:BEI公司的案例

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.959

Kennardi Tanujaya, Andy Mandela

{"title":"Determinan Biaya Audit: Kasus Perusahaan Di BEI","authors":"Kennardi Tanujaya, Andy Mandela","doi":"10.38204/jrak.v8i2.959","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.959","url":null,"abstract":"Asimetri informasi yang timbul antara manajemen dan pemegang saham meningkatkan permintaan atas audit agar laporan keuangan yang dirancang oleh manajemen dapat diverifikasi oleh pihak independen. Kualitas informasi di laporan keuangan bergantung pada sejauh mana tingkat kualitas audit yang diberikan oleh Kantor Akuntan Publik. Pada umumnya, kualitas audit yang baik dicerminkan dengan biaya audit yang tinggi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi biaya audit pada perusahaan yang terdaftar pada BEI. Faktor yang dapat mempengaruhi biaya audit adalah karakteristik dewan, komite audit, audit dan perusahaan. Penelitian ini menggunakan purposive sampling dalam proses pengumpulan data, dan sampel yang digunakan adalah dari laporan tahunan emiten yang terdaftar pada BEI tahun 2014-2018. Terdapat 76 perusahaan yang memenuhi kriteria penelitian. Data tersebut diolah dengan regresi panel. Hasil penelitian menunjukkan bahwa biaya audit dipengaruhi secara signifikan positif oleh variabel komite audit independen, tipe auditor dan ukuran perusahaan, sedangkan variabel jumlah rapat komite audit, efektivitas komite audit, dan profitabilitas menunjukkan hasil signifikan negatif. Investor dan pemangku kepentingan dapat mengukur tingkat keandalan laporan keuangan dengan melihat pertimbangan tinggi rendahnya biaya audit yang diungkapkan di laporan keuangan.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124908985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kompetensi, Akuntabilitas Terhadap Penyusunan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada SMA Swasta Bagian Medan Utara 能力、问责制对组织承诺的预算和组织承诺对北朝鲜私立高中的适度变量的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.969

Laila Fajrin Manik, Eka Nurmala Sari, Irfan

{"title":"Pengaruh Kompetensi, Akuntabilitas Terhadap Penyusunan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada SMA Swasta Bagian Medan Utara","authors":"Laila Fajrin Manik, Eka Nurmala Sari, Irfan","doi":"10.38204/jrak.v8i2.969","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.969","url":null,"abstract":"The purpose of this study was to examine and analyze the influence of competence on the budgeting of the North Medan Private High School. To test and analyze the effect of accountability on the budgeting of the North Medan Private High School. To test and analyze organizational commitment, competence can be moderated by preparing a budget for the North Medan Private High School. To test and analyze organizational commitment can moderate accountability with the preparation of the budget of the North Medan Private High School. This research uses a quantitative associative approach with data collection techniques through literature studies and questionnaires. The population of this research is a private high school in North Medan with a total of 90 teachers. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results of the study indicate that competence has an effect on budgeting. Accountability affects the preparation of the budget. Organizational commitment can moderate the influence of competence on budgeting. Organizational commitment can moderate the effect of accountability on budgeting","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130965612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Profitabilitas Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Perdagangan Besar Dan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020 2017年至2020年，印尼证券交易所上市的大型商业部门和零售行业的盈利能力和流动性对税收积极性的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.766

Christy, Fitri Handayani

{"title":"Pengaruh Profitabilitas Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Perdagangan Besar Dan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020","authors":"Christy, Fitri Handayani","doi":"10.38204/jrak.v8i2.766","DOIUrl":"https://doi.org/10.38204/jrak.v8i2.766","url":null,"abstract":"This study aims to examine the effect of profitability and liquidity as independent variables on tax aggressiveness as the dependent variable. Tax aggressiveness in this study is measured by the Effective Tax Rate by comparing the income tax expense with pre-tax profit. Profitability is measured by the ratio of return on assets, liquidity is measured by the current ratio.This type of research is quantitative using secondary data sources in the form ofannual financial reports or annual reports through the Indonesia Stock Exchange (IDX). The population used in this study is large trading and retail trading companies listed on the Indonesia Stock Exchange (IDX) starting from 2017 – 2020. The sampling technique in this study used purposive sampling with the specified research criteria so as to obtain a sample of 22 companies with data obtained as many as 88 data. The analytical method used is a multiple linear regression test, classical assumption test, determination coefficient test, F test and T test using the Statictical Package For the Social Sciences (SPSS) application program version 25.The results of the analysis of this study stated that partially profitability had a negative and significant effect on tax aggressiveness and liquidity had no effect on tax aggressiveness. While simultaneous profitability and liquidity affect the aggressiveness of taxes.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122485118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Current Ratio, Return on Equity Dan Inventory Turnover Terhadap Earning Pershare Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-14 DOI: 10.38204/jrak.v8i2.758

Stevani, Latersia Br Gurusinga

引用次数: 0

Pengaruh Penerapan Faktur Pajak Elektronik (E-Faktur) Terhadap Kepatuhan Wajib Pajak Untuk Pelaporan SPT Masa PPN Pada KPP Pratama Bandung Cibeunying 在万隆Cibeunying小学KPP上的PPN期报税对纳税人合规的影响

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-07-08 DOI: 10.38204/jrak.v8i2.552

引用次数: 0

Ekonomi Kreatif Di Desa Tanjung Medang

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-01-15 DOI: 10.38204/jrak.v8i1.737

Randi, Abdul Kholek, M. Izzudin, Dyah Hapsari, T. Susanto

引用次数: 0

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas 影响个人免税的因素

JRAK (Jurnal Riset Akuntansi dan Bisnis) Pub Date : 2022-01-10 DOI: 10.38204/jrak.v8i1.662

Evi Anggraeni, Khoirina Farina

引用次数: 0