Vol 2 No 1 (2022)

Dampak Implementasi PSAK 73: Rasio Keuangan, Book Tax Difference Dan Penghindaran Pajak

Firaz, Ramiz (Unknown)
Benedictus, Suryagus (Unknown)
Firmansyah, Amrie (Unknown)

Article Info

Publish Date
13 Mar 2022


This study aims to review the impact of PSAK 73 on retail companies in Indonesia. The impact of the application of PSAK 73 in this study includes the company's financial ratios, book-tax difference and tax avoidance. This study employs a qualitative approach with content analysis. The data and information are sourced from the audited financial statements of the 2019 and 2020 retail sub-sector companies. The data was obtained from the Indonesian Stock Exchange website. Based on data availability, the sample to be used in this study consisted of 10 companies. The results show that the implementation of PSAK 73 impacts increasing asset and liability accounts which causes an increase in the ratio of debt to equity and debt to assets. This increase can increase the cost of capital borne by the company. In addition, increasing changes in the debt-to-equity ratio need to be a concern for several companies approaching the limits set by the Ministry of Finance of the Republic of Indonesia. This study shows that companies need to mitigate the risks associated with implementing the newly enacted financial accounting standards. In addition, this study shows that the Indonesian Institute of Accountants needs to consider the risks borne by companies related to the application of financial accounting standards in Indonesia. Penelitian ini bertujuan untuk mengulas dampak dari penerapan PSAK 73 pada perusahaan ritel di Indonesia. Dampak penerapan PSAK 73 dalam penelitian ini meliputi rasio keuangan perusahaan, book-tax difference dan penghindaran pajak. Penelitian ini menggunakan pendekatan kualitatif dengan analisis isi. Data dan informasi bersumber dari laporan keuangan perusahaan sub sektor ritel tahun 2019 dan 2020 yang telah diaudit. Data diperoleh dari laman web bursa efek indonesia. Berdasarkan ketersediaan data, sampel yang akan digunakan dalam penelitian ini terdiri dari 10 perusahaan. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 berdampak pada peningkatan akun aset dan liabilitas yang menyebabkan meningkatnya rasio utang terhadap ekuitas dan utang terhadap aset. Peningkatan ini dapat meningkatkan biaya modal yang ditanggung perusahaan. Selain itu, peningkatan perubahan rasio utang terhadap ekuitas perlu menjadi perhatian bagi beberapa perusahaan yang mendekati batasan yang ditetapkan Kementerian Keuangan Republik Indonesia. Penelitian ini menunjukkan bahwa perusahaan perlu memitigasi risiko terkait dengan penerapan standar akuntansi keuangan yang baru diberlakukan. Selain itu, penelitian ini menunjukkan bahwa Ikatan Akuntan Indonesia perlu mempertimbangkan risiko yang ditanggung perusahaan terkait dengan penerapan standar akuntansi keuangan di Indonesia.

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