LUQMAN HAKIM UMANAILO, . (2025) EVALUASI IMPLEMENTASI PSAK 73 ATAS BEBAN JASA TRANSPORTASI: DAMPAKNYA TERHADAP LAPORAN KEUANGAN, PEMENUHAN HAK DAN KEWAJIBAN PPH BADAN, DAN PAJAK TANGGUHAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
PSAK 73 berlaku di Indonesia mulai 1 Januari 2020. Kini secara akuntansi, seluruh sewa harus dikapitalisasi (kecuali sewa bernilai rendah dan sewa jangka pendek). Kapitalisasi dimaksud tidak melihat apakah kontrak tersebut termasuk sewa operasi ataupun sewa pembiayaan, tetapi ketika terpenuhinya unsur pemindahan hak pengendalian, maka kontrak tersebut secara akuntansi merupakan sewa. Hal tersebut memberikan dinamika dan perubahan di lapangan, bagaimana selama ini perusahaan hanya mencatat beban secara sederhana, kini harus melakukan kapitalisasi yang akan melibatkan waktu, tenaga, dan biaya tambahan. Penelitian ini membahas suatu kasus di salah satu perusahaan sektor transportasi publik. Yang mana perusahaan tersebut memiliki kerjasama jasa transportasi dengan pihak ketiga, akan tetapi secara akuntansi diperlakukan sebagai sewa menurut PSAK 73. Penelitian ini membahas gambaran pelaksanaan di lapangan, serta dampak penerapan PSAK 73 terhadap laporan keuangan, pemenuhan hak dan kewajiban PPh Badan, serta Pajak Tangguhan. Penelitian ini bertujuan untuk mengkaji serta memberikan pemahaman kepada pembaca terkait dengan dampak-dampak penerapan dimaksud. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pendekatan studi kasus. Peneliti menggunakan laporan keuangan tahun 2023 perusahaan sebagai basis penelitian ini. Pada penelitian ini dilakukan wawancara dengan perwakilan perusahaan serta ahli di bidang akuntansi dan perpajakan. Hasil penelitan, ketika melakukan penerapan PSAK 73, terdampak dampak terhadap kinerja keuangan perusahaan, yakni penurunan laba bersih. Selain itu pada kewajiban PPh Badan, terdapat koreksi fiskal yang harus dilakukan , hal ini diakibatkan adanya perbedaan ketentuan pembebanan biaya secara akuntansi dan secara fiskal. Sebagai dampak turunan, perusahaan juga harus melakukan penghitungan dan pencatatan pajak tangguhan (atas koreksi fiskal yang dilakukan). Dengan dilakukannya penelitian ini, diharapkan dapat menjadi rujukan literatur bagi dunia akademis maupun sebagai panduan bagi perusahaan dalam melakukan penerapan PSAK 73. ***** PSAK 73 (a convergent standard with IFRS 16) put into action starting from 1st January 2020. Whereas all leases must be capitalized (with the exception of low value lease and short-term lease). This capitalization will no longer differentiate between operating and financial lease, but as transfer of control requirement met, the contract, under accounting frame considered as lease. The new regulation created has its own challenges in industry, where previously company just recorded expenses as simple as it is, now must be capitalized, which require more knowledge and extra effort to be redirected. This research discusses a case study in a public transportation company located in Jakarta, Indonesia. The mentioned company entered into an agreement of transportation services with a third party, which under accounting treatment (PSAK 73) considered as leases. This research discusses implementation process in the company, and implementation impact to the financial statement, fulfillment of obligations of corporate income tax, and deferred tax. This research aims to study and provide readers the impacts that can arises from a standard implementation. This research conducted with a descriptive qualitative method in a case study approach. Researcher used FY 2023 financial statement as a basis for this research. An interviews with company representative and accounting and tax expert also held. As the results, it was found that PSAK 73 implementation caused a negative impact to company’s profit or loss statement, a decrease to net income of the year. In corporate income tax area, it caused some fiscal adjustments are required to be made, which arise as a different expense recognition policy between accounting regulation and Indonesian tax law. As a derivative effect, a deffered tax figure must be accounted and recorded on financial statement (due to the fiscal adjustment’s made). This research is expected to be a literature reference for the academia and as a guideline for company in implementing PSAK 73.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak. CA. 2). Dr. Muhammd Yusuf, S.E., M.M. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Luqman Hakim Umanailo . |
Date Deposited: | 06 Aug 2025 06:22 |
Last Modified: | 06 Aug 2025 06:22 |
URI: | http://repository.unj.ac.id/id/eprint/58353 |
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