Impact Implementation Of Psak 70 Related To Tax Amnesty On Reporting Of The Firm (Case Study On Cv Btari Senja)

Winarso, Widi; Panday, Rorim

doi:10.18196/mb.9152

Cited by 3 publications

(3 citation statements)

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“…fee that needs to be paid by taxpayers might be reduced (Winarso and Panday, 2018). The standards itself also not required the company to present or disclose the tax amnesty's assets and liabilities into more specific accounts (such as cash, account receivable, etc) (Agustina, et.al, 2018).…”

Section: Firm Characteristics Earnings Management Tax Amnesty Asset and Firm Value (Study In Indonesia Public Listed Companies)mentioning

confidence: 99%

Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)

Pratama

2022

AAR

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<p>This research provided two analyses: (1) whether the firm characteristics and earnings management practices might influence the amount of tax amnesty's assets presented in the financial statement; and (2) whether the amount of tax amnesty's assets influenced the firm value. There are 86 observations obtained from Indonesian public listed companies that participate in the tax amnesty program during 2016 – 2017. This research used multiple regression to conduct each analysis. The results showed that a company with a high level of earnings management discloses more tax amnesty's assets. The result also showed that the higher the tax amnesty's assets, the lower the firm value would be. These results showed that a company that conducting earnings management utilise tax amnesty as a haven for avoiding political costs, but on the other side, the tax amnesty disclosure regarded by an investor as an act of confessions of past tax sins. Moreover, these results might contribute to the new insight into tax practices in global business.</p>

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Section: Firm Characteristics Earnings Management Tax Amnesty Asset and Firm Value (Study In Indonesia Public Listed Companies)mentioning

confidence: 99%

Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)

Pratama

2022

AAR

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“…Dalam buku (Winarso & Mulyadi, 2022) Harga produk atau jasa yang diberikan sesuai dengan nilai produk atau jasa yang ditawarkan. Konsumen juga akan senang jika harga atau barang relatif lebih murah.…”

Section: Pendahuluanunclassified

Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Konsumen Pada Kedai Kopi Kawula Muda Bekasi Timur

Fatih,

Winarso,

Anas

2023

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Penelitian ini bertujuan untuk mengetahui dan membuktikan apakah promosi dan harga secara simultan dan parsial berpengaruh signifikan terhadap keputusan pembelian konsumen. Populasi pada penelitian ini adalah konsumen dari Kedai Kopi Kawula Muda Bekasi Timur. Responden pada penelitian ini berjumlah 130 responden diambil secara acak yang merupakan konsumen dari Kedai Kopi Kawula Muda Bekasi Timur. Analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda dengan taraf sig <0,05. Analisis data yang digunakan yaitu analisis regresi linier berganda dengan aplikasi SPSS versi 25. Secara simultan hasil yang didapatkan dari penelitian ini adalah variabel promosi dan harga berpengaruh signifikan terhadap variabel keputusan pembelian konsumen, dengan hasil yang menunjukkan Fhitung > Ftabel sebesar Fhitung 65,943 > 3,09 Ftabel. Secara parsial hasil menunjukkan bahwa variabel promosi berpengaruh dan signifikan terhadap keputusan pembelian konsumen, dengan nilai yang menunjukkan thitung 2,064 > ttabel 1.983 dan nilai sig. 0,042 < 0,05 dan variabel harga juga berpengaruh dan signifikan terhadap keputusan pembelian konsumen dengan hasil yang menunjukkan thitung sebesar 24,071 > ttabel sebesar 1,983 dan nilai sig. 0,000 < 0,05.

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“…Indonesia has SFAS 70 that required the company to present tax amnesty's assets and liabilities. SFAS 70's requirement would result in the increase of tax amnesty's assets and liabilities, but the assets will be higher compared to liabilities (Winarso and Panday, 2018). Higher assets will improve several financial ratios, mostly liquidity, and solvability.…”

Section: Introductionmentioning

confidence: 99%

Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies

Pratama

2021

AAR

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<p>This article described the Indonesian market reaction on the announcement of tax amnesty related information in the financial statements. Statement of Financial Accounting Standards (SFAS) No. 70 required companies to recognized and measured the tax amnesty's assets. Tax amnesty's asset was selected as information to be analyzed. The total of 141 observations from the year 2016 – 2017 financial statements were selected as a sample. To measure market reaction, three proxies were used: value relevance, cumulative abnormal return, and trading volume activity. Data analyzed using linear regressions. This article showed that the market reacted to tax amnesty information, although the level of reaction was low. This article also showed that in general, market reaction toward tax amnesty was positive. These results also implied that the SFAS 70's accounting requirement improved the quality of financial statements. </p>

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Impact Implementation Of Psak 70 Related To Tax Amnesty On Reporting Of The Firm (Case Study On Cv Btari Senja)

Cited by 3 publications

References 0 publications

Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)

Firm Characteristics, Earnings Management, Tax Amnesty, and Firm Value (study in Indonesia public listed companies)

Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Konsumen Pada Kedai Kopi Kawula Muda Bekasi Timur

Market Reaction to Tax Amnesty Information: Survey on Indonesian Public Listed Companies

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