Mahendra Duta, Raihan (2022) Dampak implementasi psak 73 terhadap aset pada laporan posisi keuangan, perlakuan pajak penghasilan badan dan rasio keuangan studi kasus pada PT PGN LNG Indonesia tahun 2018–2021 (anak perusahaan PT PGN tbk). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari adanya PSAK 73 ialah mengubah pengakuan atas transaksi sewa dari sisi penyewa untuk melakukan kapitalisasi terhadap aset yang disewa. Penelitian ditujukan untuk mengetahui dampak dari PSAK 73 terhadap aset pada laporan posisi keuangan, pajak penghasilan badan dan rasio keuangan pada PT PGN LNG Indonesia tahun 2018 sampai 2021. Penelitian ini menggunakan metode kualitatif dengan data primer yang berasal dari PT PGN LNG Indonesia. Teknik pengumpulan data pada penelitian kali ini terdapat tiga yaitu wawancara, observasi dan dokumentasi. Sementara teknik analisa data pada penelitian kali ini terbagi menjadi lima yaitu analisa kontrak sewa, perhitungan nilai aset hak guna dan liabilitas, laporan posisi keuangan, laporan keuangan fiskal dan rasio keuangan. Hasil dari penelitian ini menunjukkan bahwa implementasi PSAK 73 pada PT PGN LNG Indonesia berdampak terhadap kenaikan aset pada laporan posisi keuangan, koreksi positif pada perhitungan pajak penghasilan badan dan perubahan pada rasio keuangan. Implikasi terhadap PT PGN LNG Indonesia adalah, selain berkurangnya beban fiskal juga terdapat penurunan peringkat kredit perusahaan karena menurunnya kinerja keuangan perusahaan yang berubah signifikan setelah adanya implementasi PSAK 73, hal ini dapat menghambat investasi atau pendanaan dari lembaga keuangan/The purpose of PSAK 73 is to change the recognition of lease transactions from lessees to capitalize the leased assets. The research purposes to determine the impact of PSAK 73 on assets in the balance sheet, corporate income tax and financial ratios at PT PGN LNG Indonesia from 2018 to 2021. This study uses a qualitative method with primary data from PT PGN LNG Indonesia. There are three data collection techniques in this study, interviews, observation and documentation. While the data analysis techniques in this study are divided into five, analysis of lease contracts, calculation of the right off use assets and liabilities, balance sheet, fiscal financial reports and financial ratios. The results is indicate that PSAK 73 has an impact on increasing assets in balance sheet, increase in positive fiscal correction and changes in financial ratios. The implication is reducing the fiscal burden, decrease in the credit rating due to a decrease in the company's financial performance which has changed significantly after the implementation of PSAK 73, this can obstruct investment or financing from financial institutions
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | psak 73; aset; laporan posisi keuangan; pajak penghasilan badan; rasio keuangan | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | RAIHAN MAHENDRA DUTA | ||||||||
Date Deposited: | 17 May 2023 11:34 | ||||||||
Last Modified: | 17 May 2023 11:36 | ||||||||
URI: | http://repository.uph.edu/id/eprint/55359 |
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