Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019.
This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and m...
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| Format: | Article |
| Language: | English |
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Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM
2021-07-01
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| Series: | Journal of Management and Business Review |
| Subjects: | |
| Online Access: | https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/247 |
| _version_ | 1797963389477060608 |
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| author | Monica Adella Novy Silvia Dewi Ahalik Ahalik |
| author_facet | Monica Adella Novy Silvia Dewi Ahalik Ahalik |
| author_sort | Monica Adella |
| collection | DOAJ |
| description | This study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and measurement of contracts with customers effectively valid on January 1, 2020. The research method used is a qualitative descriptive method by comparing the application of PSAK 34 and PSAK 44 with PSAK 72 in construction companies. Results of this research indicate that the application of PSAK 72 does not have an impact on construction contract but have an impact on real estate contract. Real estate contract must recognition revenue at point in time based on PSAK 72. Real estate contract in PSAK 72 and income tax have difference in revenue recognition and tax imposition. Decreased revenue caused of real estate revenue recognition push management to do earnings management |
| first_indexed | 2024-04-11T01:27:35Z |
| format | Article |
| id | doaj.art-d2217d781e7545f893b58dc4f6b68efa |
| institution | Directory Open Access Journal |
| issn | 1829-8176 2503-0736 |
| language | English |
| last_indexed | 2024-04-11T01:27:35Z |
| publishDate | 2021-07-01 |
| publisher | Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM |
| record_format | Article |
| series | Journal of Management and Business Review |
| spelling | doaj.art-d2217d781e7545f893b58dc4f6b68efa2023-01-03T10:10:31ZengResearch Center and Case Clearing House, Sekolah Tinggi Manajemen PPMJournal of Management and Business Review1829-81762503-07362021-07-0118358259810.34149/jmbr.v18i3.247168Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019.Monica Adella0Novy Silvia Dewi1Ahalik Ahalik2Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPMProgram Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPMProgram Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPMThis study aims to determine how the impact of the application of PSAK 72 in construction companies listed in Indonesia Stock Exchange with the assumption that the company did early adoption of PSAK 72 in the 2019 financial statements. PSAK 72 is a standard set by IAI regarding the recognition and measurement of contracts with customers effectively valid on January 1, 2020. The research method used is a qualitative descriptive method by comparing the application of PSAK 34 and PSAK 44 with PSAK 72 in construction companies. Results of this research indicate that the application of PSAK 72 does not have an impact on construction contract but have an impact on real estate contract. Real estate contract must recognition revenue at point in time based on PSAK 72. Real estate contract in PSAK 72 and income tax have difference in revenue recognition and tax imposition. Decreased revenue caused of real estate revenue recognition push management to do earnings managementhttps://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/247psak72revenue recognitionrevenue measurementconstruction companies |
| spellingShingle | Monica Adella Novy Silvia Dewi Ahalik Ahalik Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. Journal of Management and Business Review psak72 revenue recognition revenue measurement construction companies |
| title | Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. |
| title_full | Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. |
| title_fullStr | Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. |
| title_full_unstemmed | Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. |
| title_short | Analisis Penerapan Pengakuan Pendapatan PSAK72 dan Dampak terhadap Pajak Penghasilan Final dan Manajemen Laba pada Perusahaan Kontruksi yang Terdaftar di Bursa Efek Indonesia Tahun 2019. |
| title_sort | analisis penerapan pengakuan pendapatan psak72 dan dampak terhadap pajak penghasilan final dan manajemen laba pada perusahaan kontruksi yang terdaftar di bursa efek indonesia tahun 2019 |
| topic | psak72 revenue recognition revenue measurement construction companies |
| url | https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/247 |
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