Journal Information
About This Journal
Mochammad Fahlevi
Bina Nusantara University | Indonesia
The Effect of Income Tax Article 21 Implementation, Fiscal Correction, and Deferred Tax on Corporate Income Tax: Evidence from Automotive and Component Firms Listed on the Indonesia Stock Exchange
Abstract
This study examines the effect of Income Tax Article 21 (PPh 21), fiscal correction, and deferred tax on corporate income tax in automotive and component sub-sector companies listed on the Indonesia Stock Exchange during the period 2009–2013. The study employs a quantitative approach using secondary data obtained from published financial statements, with a sample of twelve companies selected through purposive sampling. Data analysis is conducted using multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on corporate income tax. The results indicate that PPh 21 has a positive and significant effect on corporate income tax, suggesting that employee income tax policies contribute substantially to corporate tax burden. Deferred tax is also found to have a positive and significant effect, reflecting the impact of temporary differences between accounting and taxable income on future tax obligations. In contrast, fiscal correction shows a positive but insignificant effect, indicating a relatively limited role in influencing corporate income tax within the observed sample. Simultaneously, all independent variables are found to have a significant effect on corporate income tax, with PPh 21 and deferred tax emerging as the dominant factors. These findings highlight the importance of effective tax planning and financial reporting strategies in managing corporate tax obligations. The study contributes to the literature by providing empirical evidence on the role of tax-related variables in corporate taxation, particularly within the automotive industry in Indonesia.
References
Adisu, E. (2008). Hak karyawan atas gaji & pedoman menghitung pajak atas gaji. Forum Sahabat.
Amelia, S. (2013). Analisis koreksi fiskal terhadap perhitungan penyusutan aset tetap pada CV Mitra Agro Permai. STIE MDP.
Amin, A., & Hasan, A. H. (2011). Pajak penghasilan pasal 21. Tax Center UI.
Anzar. (2013). Implementasi tax planning PPh 21 dalam upaya meningkatkan efisiensi perusahaan pada PT Pelni Cabang Parepare.
https://repository.unhas.ac.id/
Casanova, B., & Nindito, M. (2014). Pengaruh aktiva pajak tangguhan dan rasio pajak terhadap kinerja laporan keuangan perusahaan. Jurnal Wahana Akuntansi, 9(2), 80–108.
Dita, I. M., & Khairani, S. (2013). Analisis penerapan laporan rekonsiliasi fiskal terhadap laporan keuangan komersial pada PT Citra Karya Sejati Palembang. STIE MDP.
Djamaluddin, S. (2007). Analisis perubahan aktiva pajak tangguhan dan kewajiban pajak tangguhan untuk mendeteksi manajemen laba. Universitas Sebelas Maret.
Fitri. (2013). Penerapan perencanaan pajak penghasilan pasal 21 untuk meminimalkan pajak penghasilan badan.
Ghozali, I. (2012). Aplikasi analisis multivariate dengan program IBM SPSS. Badan Penerbit Universitas Diponegoro.
Harmana, I. M. D., & Suardana, K. A. (2014). Pengaruh pajak tangguhan dan tax to book ratio terhadap kinerja perusahaan. E-Jurnal Akuntansi Universitas Udayana.
Hussin. (2013). Analisis perbandingan metode gross, net, dan gross-up PPh 21.
Ikatan Akuntan Indonesia. (2009). Standar akuntansi keuangan. Salemba Empat.
Ikatan Penerbit Indonesia. (2013). Himpunan peraturan perpajakan. Fokusmedia.
Koraag, E. A. (2014). Analisis akuntansi pajak penghasilan pada PT BPR Celebes. Jurnal EMBA, 2(4), 471–480.
https://ejournal.unsrat.ac.id/
Languju, R. C. C., Tinangon, A. J., & Elim, I. (2014). Analisis koreksi fiskal pajak penghasilan. Jurnal EMBA, 2(4), 1101–1111.
https://ejournal.unsrat.ac.id/
Lasmana, M. S., & Setiorahardjo, B. (2010). Cara perhitungan PPh pasal 21. Graha Ilmu.
Mardiasmo. (2011). Perpajakan (Rev. ed.). Andi.
Mardiasmo. (2013). Perpajakan (Rev. ed.). Andi.
Meidhasari, G. T. (2010). Koreksi fiskal laporan keuangan komersial. STIE MDP.
Muljono, D. (2006). Akuntansi pajak (2nd ed.). Andi.
Muljono, D. (2009). Pengantar PPh dan PPh 21. Andi.
Mulyadi. (2001). Sistem akuntansi (3rd ed.). Salemba Empat.
Pemerintah Republik Indonesia. (2008). Undang-Undang No. 36 Tahun 2008 tentang Pajak Penghasilan.
Pohan, C. A. (2013). Manajemen perpajakan. Gramedia.
Prabowo, Y. (2006). Akuntansi perpajakan terapan. Grasindo.
Prastowo, Y. (2011). Panduan lengkap pajak. Raih Asa Sukses.
Rosdiana, H., & Tarigan, R. (2005). Perpajakan: Teori dan aplikasi. Rajawali Pers.
Sahara, K. (2013). Analisis PPh 21 terhadap penghasilan karyawan. Universitas Brawijaya.
Setiadi, P. B. (2013). Analisis pajak penghasilan badan. Media Mahardhika, 11(1).
https://journal.stiemahardhika.ac.id/
Setiawan, A., & Musri, B. (2006). Perpajakan umum. Raja Grafindo Persada.
Sholihin, A. (2013). Perencanaan pajak PPh 21. Universitas Airlangga.
https://repository.unair.ac.id/
Siregar, A. D. (2013). Penerapan PSAK No. 46. Universitas Sriwijaya.
https://repository.unsri.ac.id/
Suandy, E. (2011). Perpajakan. Salemba Empat.
Sugiyono. (2012). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sumarsan, T. (2013). Perpajakan Indonesia. Indeks.
Wafa, A. (2013). Perencanaan pajak PPh 21. Universitas Pancasila.
https://repository.univpancasila.ac.id/
Waluyo. (2011). Perpajakan Indonesia. Salemba Empat.
Widyaningsih, A. (2011). Hukum pajak dan perpajakan. Alfabeta.
Yulianti, S. (2008). Rekonsiliasi fiskal laporan keuangan. Universitas Brawijaya.
Zain, M. (2007). Manajemen perpajakan. Salemba Empat.