Publication Search

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Fasting, as one of the main acts of worship in Islam, has a deeper meaning other than just enduring hunger and thirst. It is hoped that this practice can shape individual character, increase spiritual awareness, and have a positive impact on physical and mental health. However, although the spiritual benefits of fasting have been widely discussed, scientific research regarding the impact of fasting on health is still limited. Therefore, this study aims to explore the impact of fasting on physical and psychological health and its influence on self-development. This research uses quantitative methods with an experimental design. A total of 100 participants consisting of individuals who fasted and non-fasted during Ramadan were randomly selected. Data was collected through questionnaires regarding physical and psychological health as well as direct observation of lifestyle before and after fasting. Body mass index (BMI), blood pressure, and stress levels were also measured at two time points: before and after the 30-day fasting period. Data analysis was carried out using the t test to see significant differences between the fasting and non-fasting groups. The results of the study showed that fasting had a significant effect on weight loss, reduced cholesterol levels, and a more stable increase in blood pressure. Psychologically, participants who fasted experienced reduced levels of anxiety and increased concentration and peace of mind. However, this effect is temporary and is more visible in individuals who had a healthy lifestyle before fasting. In addition, most respondents reported increased spiritual closeness and increased feelings of empathy towards others after fasting.

This study examines the impact of nationality on civil legal status in mixed marriages, particularly in Indonesia and several other countries. Mixed marriages, involving two individuals of different nationalities, often present complex legal issues, especially concerning property ownership, inheritance rights, and the nationality of children. In Indonesia, foreign nationals face various restrictions regarding land and property ownership, and there are temporary provisions for dual nationality for children born from mixed marriages. In a global context, differences between countries following jus soli and jus sanguinis principles also affect the status of children and inheritance rights. This research uses a comparative approach by analyzing civil law regulations in countries such as the United States, the United Kingdom, Japan, and Saudi Arabia. The findings show that Indonesia’s civil law system requires reforms to be more accommodating to the globalization phenomenon and the increasing number of cross-national marriages. Recommendations include harmonizing national regulations with international law, implementing more flexible dual nationality policies, and strengthening protections for the rights of mixed couples in property ownership and inheritance.

There is a difference in the fluency in reading the Qur'an for class VII students at MTsN 1 Payakumbuh between SDN graduates and SDIT graduates. From the initial observations made, the authors found a temporary difference that students who graduated from SD N were more fluent in reading than students who graduated from SDIT. The problem that the author examines is how significant the difference in fluency in reading the Qur'an SDIT graduate students with SDN graduate students in class VII MTsN 1 Payakumbuh. And the aim is to find out how significant the differences in Al-Qur'an reading fluency are between IT Elementary School Graduates and Public Elementary School Graduates. This research uses a type of field research (field research) using a quantitative approach using a comparative descriptive design. Comparative research is a type of research that aims to compare the presence of one or more variables in two or different samples or at different times. The sample that the researcher used was several grade VII students who graduated from SDN and SDIT. The data collection techniques that the researchers used were oral tests and documentation. From the results of the data analysis used to test the hypothesis using the Mann-Whitney Test because the data is not normally distributed and not homogeneous and the results of statistical tests show that the Asymp.Sig.(2-tailed) value is .031 so it can be concluded that it is .031 < 0.05 and the hypothesis is accepted. If the hypothesis is accepted, it means that there is a significant difference in Al-Qur'an Reading Fluency between Elementary School Graduates and Elementary School IT Grade VII Students at MTsN 1 Payakumbuh City. Where students who graduated from SD N are more fluent in reading the Al-Qur'an than students who graduated from SD IT.

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.