PENERAPAN PSAK NO. 46 DALAM AKUNTANSI PAJAK UNTUK MENINGKATKAN KEPATUHAN PELAPORAN SPT TAHUNAN

Debora Winda Sinaga, Nopi Tikasari

Abstract


ABSTRACT

This study aims to evaluate the impact of the implementation of PSAK No. 46 on tax accounting practices at PT Bank Rakyat Indonesia (BRI) and how its application influences compliance with Annual Tax Return (SPT) reporting. PSAK No. 46 regulates the recognition of income tax and provides guidance for companies to manage tax obligations more efficiently. This research uses a qualitative case study approach by analyzing BRI’s financial statements from 2021 to 2023. The results show that the application of PSAK No. 46 contributes to improving transparency and accuracy in tax reporting, leading to better tax compliance. The increase in Deferred Tax Assets, Income Tax Expense, and higher Tax Payments in 2023 reflects the company’s efficiency and compliance with tax regulations. This study also highlights the challenges faced by companies in implementing PSAK No. 46, and how digital technology can enhance the effectiveness of tax reporting. Based on these findings, this study recommends that companies strengthen training related to PSAK No. 46 and utilize technology in the taxation process to support better tax compliance in the future.

Keywords: Tax Accounting, PSAK No. 46, Deferred Tax Assets, Tax Compliance, Annual Tax Return.


Keywords


Tax Accounting, PSAK No. 46, Deferred Tax Assets, Tax Compliance, Annual Tax Return.

Full Text:

PDF

References


Ambarwati, A., Sobari, I., & Kristanto, R. (2021). The impact of the covid-19 pandemic on the compliance level of annual SPT reporting for individual taxpayers at the Pondok Aren tax service office, South Tangerang City. Ilomata International Journal of Tax and Accounting, 2(4), 304–312. https://doi.org/10.52728/ijtc.v2i4.369

Bank Rakyat Indonesia. (2021). Laporan keuangan tahunan 2021. https://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_

Bank Rakyat Indonesia. (2022). Laporan keuangan tahunan 2022. https://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_

Bank Rakyat Indonesia. (2023). Laporan keuangan tahunan 2023. https://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_

Firmansyah, A., & Arifullah, M. (2021). Pencadangan piutang pada perusahaan sub sektor perbankan di Indonesia: Dampak penerapan PSAK 71. Current Jurnal Kajian Akuntansi dan Bisnis Terkini, 2(1), 122–142. https://doi.org/10.31258/jc.2.1.122-142

Gulo, M., & Mappadang, A. (2022). Pengaruh beban pajak tangguhan, aset pajak tangguhan dan perencanaan pajak terhadap manajemen laba. Ultimaccounting Jurnal Ilmu Akuntansi, 14(1), 162–175. https://doi.org/10.31937/akuntansi.v14i1.2627

Harjo, D., & Salleh, F. (2022). Analysis of the implementation of annual tax reporting policy among personal tax payer in Indonesia. Ilomata International Journal of Tax and Accounting, 3(1), 422–433. https://doi.org/10.52728/ijtc.v3i1.429

Harwinanda, P., Ismawati, A., & Kohardinata, C. (2023). Peran mediasi profitabilitas pada dampak implementasi PSAK 71 terhadap tax avoidance. Jurnal Aplikasi Akuntansi, 8(1), 104–117. https://doi.org/10.29303/jaa.v8i1.244

Ilmiyono, A., Indrayono, Y., Hurriyaturrohman, H., & Salsabila, S. (2020). Book-tax differences in large trading sub-sector companies. Neraca Keuangan Jurnal Ilmiah Akuntansi dan Keuangan, 15(1), 23–31. https://doi.org/10.32832/neraca.v15i1.3331

Islamy, A., & Ervina, D. (2021). Analisis penerapan metode gross up PPh pasal 21 sesuai PSAK 46 untuk meminimalkan pajak penghasilan badan (studi kasus pada PT XYZ). JFAS Journal of Finance and Accounting Studies, 3(1), 13–25. https://doi.org/10.33752/jfas.v3i1.257

Isnayani, D. (2023). Kajian implementasi PSAK No. 46 mengenai pajak penghasilan dalam perspektif pengukuran, pengakuan, penyajian, dan pengungkapan atas financial statement PT Chandra Asri Petrochemical rentang waktu 2020–2022. Ekonomika45 Jurnal Ilmiah Manajemen Ekonomi Bisnis Kewirausahaan, 10(2), 263–269. https://doi.org/10.30640/ekonomika45.v10i2.869

Iswanto, S., & Suwandi, S. (2024). Analisis penerapan koreksi fiskal atas pendapatan, beban, dan pajak tangguhan dalam rangka menghitung PPh terutang PT Gresik Migas (Perseroda). Inisiatif Jurnal Ekonomi Akuntansi dan Manajemen, 3(2), 36–51. https://doi.org/10.30640/inisiatif.v3i2.2245

Kapoor, R. (2022). Taxation of virtual digital assets. Taxmann Publications.

Khotijah, S. (2023). Mudharabah financing and musyarakah financing applications at Bank Jateng Syariah. Cashflow: Current Advanced Research on Sharia Finance and Economic Worldwide, 2(2), 366–372. https://doi.org/10.55047/cashflow.v2i2.582

Lee, H., & Gupta, P. (2023). Financial ecosystem and strategy in the digital era. Springer.

Leslie, J., & Mulyani, H. (2022). Analisis penerapan PSAK nomor 46 pajak penghasilan atas laporan keuangan tahun 2021 di CV Nusantara Makmur Sejahtera. JINBE, 2(1), 34–39. https://doi.org/10.61533/jinbe.v2i1.262

Meilandri, D. (2025). Penerapan PSAK No. 46 pada PT Telkom Indonesia (Persero) Tbk. Jurnal Ilmiah Raflesia Akuntansi, 11(1), 408–426. https://doi.org/10.53494/jira.v11i1.778

Murti, G., Yasmine, S., Nadia, Z., & Jembar, R. (2024). Analisis implementasi PSAK 46 (studi kasus pada PT Telekomunikasi Indonesia, Tbk). Jurnal Revenue Jurnal Ilmiah Akuntansi, 5(1), 387–394. https://doi.org/10.46306/rev.v5i1.444

Nurkhasanah, N., & Arfianti, R. (2024). Analisis pengakuan, pengukuran, penyajian dan pengungkapan pajak tangguhan berdasarkan PSAK 46. Jurnal Akuntansi, 13(1), 76–84. https://doi.org/10.46806/ja.v13i1.1053

OECD. (2021). Taxation in the digital economy. OECD Publishing.

PT Bank Rakyat Indonesia (Persero) Tbk. (2023). Laporan tahunan 2023. https://www.ir-bri.com/misc/AR/AR-2023-ID.pdf

Ramdani, R. (2024). The supervisory role of the board of commissioners and audit committee on compliance with financial instrument risk disclosure in Indonesian general banking. Literatus, 6(2), 662–675. https://doi.org/10.37010/lit.v6i2.1801

Smith, J., & Van der Merwe, L. (2022). Digital transformation in South Africa. Routledge.

Susanti, N., & Widajatun, V. (2021). MSMEs understanding of taxation during the COVID-19 pandemic. Journal of Innovation and Community Engagement, 2(1), 35–46. https://doi.org/10.28932/jice.v2i1.3689

Susanto, H., Wicaksono, C., & Ramadani, A. (2022). Implementasi PSAK 46 atas pajak penghasilan (studi pada PT Pembangunan Jaya Ancol, Tbk.). Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 5(2), 29–42.

https://doi.org/10.31629/jiafi.v5i2.4259

World Bank. (2023). Launching a digital tax administration: Tools and case studies. World Bank Publications.

Zanaria, S. (2023). Analysis of the implementation of PSAK 46 on report quality improvement finance. Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 6(1). https://doi.org/10.30596/jakk.v6i1.14500




DOI: https://doi.org/10.32509/jmb.v5i1.5884

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Indexed by:

  

Recommended Tools :

 


Redaksi Jurnal Manajemen dan Bisnis
Fakultas Ekonomi dan Bisnis, Universitas Prof. Dr. Moestopo (Beragama)
JL. HANG LEKIR I No.8 JAKARTA 10270
Email: jmb@jrl.moestopo.ac.id