Jurnal Pabean.最新文献

{"title":"ANALYSIS OF TAX ACCOUNTING’S IMPLEMENTATION ON ACCOUNTS RECEIVABLE: CASE STUDY IN FREIGHT SERVICE MSME COMPANIES","authors":"Kenny Ardillah","doi":"10.61141/pabean.v6i1.429","DOIUrl":"https://doi.org/10.61141/pabean.v6i1.429","url":null,"abstract":"Accounting applications in companies are applied using generally accepted accounting standards so that financial statements are more objective, clear, and understood by all parties. Companies need to pay attention to the application of tax accounting so that the preparation of financial statements is following tax regulations. The objectives to be achieved in this study are to analyze the application of accounts receivable accounting and the application of Value Added Tax related to receivables in freight service companies with medium scale based on tax provisions and PSAK. Data analysis in this study using qualitative analysis with a descriptive approach.  The results of the analysis have been carried out on three freight service companies with medium scale showed that two companies measured and recorded receivables following the PSAK No. 23 (revised 2014), PSAK No. 55, and PSAK No. 68 (revised 2015), while one company did not. Other results showed that two companies perform presentation and disclosure of receivables and their allowance following PSAK No. 1 and PSAK No. 71, while one company did not. Collection of Value Added Tax on the transaction of Financial Accounting Standards following the Regulation of the Minister of Finance Number 207/PMK.10/2015 and the Value Added Tax Act No. 42 (2009). The company should record the receipt of the settlement of accounts receivable that have been written off based on the provisions of the applicable accounting standards and the company record the receipts into the cash account and accounts receivable account as a reduction in receivables. ABSTRAK Aplikasi akuntansi di perusahaan diterapkan dengan menggunakan standar akuntansi yang berlaku umum sehingga laporan keuangan lebih objektif, jelas dan dipahami oleh semua pihak. Perusahaan perlu memperhatikan penerapan akuntansi pajak agar penyusunan laporan keuangan sesuai dengan peraturan perpajakan. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis penerapan akuntansi piutang dan penerapan Pajak Pertambahan Nilai terkait piutang pada perusahaan jasa pengangkutan dengan skala menengah berdasarkan ketentuan perpajakan dan Pernyataan Standar Akuntansi Keuangan. Analisis data dalam penelitian ini menggunakan analisis kualitatif dengan pendekatan deskriptif. Hasil analisis yang telah dilakukan pada tiga perusahaan jasa pengangkutan dengan skala menengah menunjukkan bahwa terdapat dua perusahaan yang mengukur dan mencatat piutang sesuai dengan PSAK No. 23 (revisi 2014), PSAK No. 55, and PSAK No. 68 (revisi 2015), sedangkan satu perusahaan tidak. Hasil lainnya menunjukkan bahwa terdapat dua perusahaan yang melakukan penyajian dan pengungkapan piutang dan pencadangannya sesuai dengan PSAK No. 1 dan PSAK No. 71, sedangkan satu perusahaan tidak. Pemungutan Pajak Pertambahan Nilai atas transaksi Standar Akuntansi Keuangan sesuai dengan Peraturan Menteri Keuangan Nomor 207/PMK.10/2015 dan Undang-Undang Pajak Pertambahan Nilai No. 42 tahun 2009. P","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"53 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140470567","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}

{"title":"Pengaruh Financial Distress dan Financial Performance terhadap Stock Price","authors":"Melsa Jumliana","doi":"10.61141/pabean.v6i1.486","DOIUrl":"https://doi.org/10.61141/pabean.v6i1.486","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan financial performance terhadap stock price (harga saham). Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2014 hingga tahun 2020. Teknik pengumpulan sampel dilakukan dengan metode purposive sampling dimana sampel ditentukan berdasarkan dengan kriteria tertentu. Adapun data yang digunakan diperoleh dari data sekunder berupa laporan tahunan dan laporan keuangan perusahaan. Financial distress diukur dengan mengunakan model Altman Z-Score dan  financial performance diukur dengan return on equity. Dari hasil penelitian menggunakan analisis regresi berganda diperoleh hasil bahwa financial distress berpengaruh negatif terhadap stock price dan financial performance berpengaruh positif terhadap stock price.  ","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"120 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140478881","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}

{"title":"PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY DALAM LAPORAN KEBERLANJUTAN","authors":"Anisatun Humayrah Rais, Nadhirah Nagu, A. Puspitasari, Muhammad Adil","doi":"10.61141/pabean.v6i1.488","DOIUrl":"https://doi.org/10.61141/pabean.v6i1.488","url":null,"abstract":"This study aims to test and analyze the effect of Corporate Social Responsibility disclosure on the company's financial performance, as well as examine the difference in financial performance between companies that publish sustainability reports and companies that have not published sustainability reports on mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is 18 mining and manufacturing companies that have published sustainability reports","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"94 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475643","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}

{"title":"ANALISIS PERUBAHAN KODE PAJAK DAN DAMPAKNYA PADA LAPORAN KEUANGAN PERUSAHAAN","authors":"Rhofitania Rhofitania","doi":"10.61141/pabean.v6i1.451","DOIUrl":"https://doi.org/10.61141/pabean.v6i1.451","url":null,"abstract":"This research aims to analyze the impact of changes to the tax code on company financial reports. This study uses a qualitative descriptive approach to evaluate how changes in tax rules, tax rates","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"63 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476559","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}

{"title":"PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR TAMBANG","authors":"M. Mega, Ghaliyah Nimassita Triseptya, Z. Zulkifli","doi":"10.61141/pabean.v6i1.489","DOIUrl":"https://doi.org/10.61141/pabean.v6i1.489","url":null,"abstract":"","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"99 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140479593","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}

{"title":"PERAMALAN VOLUME ANGKUTAN BAHAN BAKAR MINYAK PT KERETA API INDONESIA (PERSERO) DAOP V PURWOKERTO DENGAN METODE MOVING AVERAGE","authors":"Bhimo Eko Leksono","doi":"10.61141/pabean.v5i2.421","DOIUrl":"https://doi.org/10.61141/pabean.v5i2.421","url":null,"abstract":"volume angkutan bahan bakar minyak","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125576488","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}

{"title":"ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PASAL 25 PADA PT. HALIMA DUTA UTAMA ENERGI","authors":"Ekea Multi Febriyanti, Ayu Puspitasari, F. Fitri","doi":"10.61141/pabean.v5i2.424","DOIUrl":"https://doi.org/10.61141/pabean.v5i2.424","url":null,"abstract":"The purpose of this study is to determine the calculation of article 25 corporate income tax at PT. Halima Duta Utama Energi in accordance with Law Number 36 of 2008. The methodology of this research is quantitative research, the data used are literature studies and field research with primary and skunder data sources. This research uses a descriptive analysis method, which is an analysis that describes and calculates income tax from companies according to Tax Law Number 36 of 2008. The results of the analysis of the company's financial statements, show that the calculation and reporting of income tax carried out by the company has not been in accordance with the Tax Law No. 36 of 2008 where there are differences in the calculation of income tax, in the calculation of income tax payable from fiscal financial statements greater than tax obligations on commercial financial statements, causing underpayment. Fiscal corrections are carried out due to differences in costing according to Financial Accounting Standards (SAK) with tax provisions. The impact of the implementation of fiscal corrections on the company PT Halima Duta Utama Energi shows that in the calculation of corporate income tax there is an underpaid income tax. It is recommended that companies in calculating income tax need to pay attention to Tax Law No. 36 of 2008 related to costs that are not recognized by tax, in other words that companies should make their own fiscal corrections to commercial financial statements (selffiscalcorrection). Furthermore, the company's tax system runs in accordance with applicable tax regulations, the company should provide tax staff who understand and understand tax aspects.","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131245602","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}

{"title":"ANALISIS PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA","authors":"Rhofitania Rhofitania, Zulfadli Ahmad Sary, Indra Pahala","doi":"10.61141/pabean.v5i2.428","DOIUrl":"https://doi.org/10.61141/pabean.v5i2.428","url":null,"abstract":"The impact of PSAK 46 refers to the case of earnings management, where many managers use this opportunity to manage company performance on an accrual basis to get bonuses or rewards for good performance while minimizing the income tax payable. The purpose of this study was to determine the impact of deferred tax on earnings management of financial companies, and this study used secondary data from the financial statements of companies listed on the IDX for the 2013-2017 period. The sample of this research is a financial company registered on the IDX that uses a purposive sampling technique. The results show that deferred taxes have a significant effect on earnings management. The deferred tax variable has no effect on earnings management.","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133641794","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}

{"title":"ANALISIS RANTAI PASOK DAN NILAI TAMBAH PADA USAHA TANI TOMAT DI DESA SUNTENJAYA LEMBANG (STUDI KASUS: DESA SUNTENJAYA LEMBANG)","authors":"Muhammad Nabil Kusuma","doi":"10.61141/pabean.v5i2.420","DOIUrl":"https://doi.org/10.61141/pabean.v5i2.420","url":null,"abstract":"Mmeet the daily needs of tomatoes, both quantity and quality must be guaranteed. However, the demand rule states that if more tomatoes are available than demand, the price will also be relatively lower. Although tomato production is more than necessary","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124813058","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}

{"title":"PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI","authors":"Hilery Ade Novita Rangga Bulawan, I. Ilham, Veronika Sari Den Ka, Rukminih Arifin","doi":"10.61141/pabean.v5i2.426","DOIUrl":"https://doi.org/10.61141/pabean.v5i2.426","url":null,"abstract":"This research aims to determine the Effect of Profitability, Leverage and Company Size on Tax Avoidances. The sample in this study is all property and real estate companies listed on the Indonesia Stock Exchange in 2018 – 2020. The number of research samples was 33 companies obtained by the nonprobability sampling method, namely purposive sampling techniques. The data analysis technique used is a multiple regression analysis test. The results showed that Profitability and Leverage affect Tax Avoidance. This is in accordance with the agency theory that is the basis of the research, while the size of the Company does not affect Tax Avoidance so that this is not in accordance with the agency theory on which the research is based. Companies that have large profits and high debt levels will affect corporate tax payments and Tax Avoidance behavior is not only done based on company size","PeriodicalId":400289,"journal":{"name":"Jurnal Pabean.","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131108349","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}