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This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan (JAK) International Journal of Business and Applied Economics (IJBAE) International Journal of Economics, Management and Accounting
Liza Alvia
University of Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : International Journal of Business and Applied Economics (IJBAE)

 1 
The Effect of Profit Behavior and Tax Aggressiveness After The Impelementation of PSAK 73: Literature Review Estin Zahwa Aulia; Liza Alvia
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8330

Abstract

This article aims to present a literature review related to research that discusses the impact of the implementation of PSAK 73, especially on profit behavior and tax aggressiveness. PSAK 73 is a new regulation that was implemented effectively on January 1, 2020, so this change is still a hot issue to be discussed. This literature review contains articles from 2018 to 2023. This article shows that there are still differences in results related to profit behavior, which shows an increase and decrease in profits. Meanwhile, for tax aggressiveness behavior some studies show influence and some show no effect on the level of tax aggressiveness.
Co-Authors Agrianti Komalasari Estin Zahwa Aulia Mira Apriliana Sari Neny Desriani Retno Yuni Nur Susilowati Ribka Tasya Sari Indah Oktanti