PENGARUH INSENTIF PAJAK TERHADAP PENGUNGKAPAN TECHNOLOGICAL CAPITAL DI MASA PANDEMI COVID-19

Authors

  • Zulfikar Ikhsan Pane Kwik Kian Gie School of Business

DOI:

https://doi.org/10.37478/als.v14i2.4545

Abstract

Covid-19 pandemic caused a decline economic sector so Indonesian government took initiative to provide incentive for companies. During pandemic, technological development also growth increasingly massive so this research aims determine effect tax incentive to technological development through technological capital disclosure as proxy as well as research novelty. With 117 annual report observation in manufacturing companies, it found tax incentive positive significant to technological capital disclosure. It means, tax incentive used by companies to technological implementation and also support by director with technological education background.

Downloads

Download data is not yet available.

Keywords:

Technology , Disclosure, Incentive

References

Agustin, L., & Djunaidy. (2022). Pengaruh Insentif Perpajakan Akibat Covid 19, pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam menyampaikan Surat Pemberitahuan Pajak (Studi Kasus Pada karyawan PT IONPAY Networks Jakarta tahun 2021). Jurnal Akuntansi Dan Bisnis Indonesia, 3(3), 90–105.

Alazzawi, A. A., Upadhyaya, M., El-Shishini, H. M., & Alkubaisi, M. (2018). Technological capital and firm financial performance: Quantitative investigation on intellectual capital efficiency coefficient. Academy of Accounting and Financial Studies Journal, 22(2), 1–10.

Arora, B., & Rahman, Z. (2017). Information technology capability as competitive advantage in emerging markets: Evidence from India. International Journal of Emerging Markets, 12(3), 447–463. https://doi.org/10.1108/IJoEM-07-2015-0127

Ayem, S., & Hijayanti, N. (2022). The Effect Of Tax Incentives On Financial Performance Of Micro , Small , And Medium Enterprises During The Covid-19 Pandemic. Jurnal Ilmu Manajemen Profitability, 06(01), 75–82.

Celikyurt, U., & Donmez, B. N. (2017). Engineer CEOs and Firm Performance in BIST Manufacturing Firms. The Journal of Accounting and Finance, 207–229. https://doi.org/10.2139/ssrn.2943710

Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419

Dehning, B., Pfeiffer, G. M., & Richardson, V. J. (2006). Analysts’ forecasts and investments in information technology. International Journal of Accounting Information Systems, 7(3), 238–250. https://doi.org/10.1016/j.accinf.2006.07.001

Dögl, C., Holtbrügge, D., & Schuster, T. (2012). Competitive advantage of German renewable energy firms in India and China: An empirical study based on Porter’s diamond. International Journal of Emerging Markets, 7(2), 191–214. https://doi.org/10.1108/17468801211209956

Emerging, I. (2022). PETA SEBARAN TRANSMISI LOKAL DAN WILAYAH TERKONFIRMASI. Kementerian Kesehatan Republik Indonesia. https://infeksiemerging.kemkes.go.id/dashboard/covid-19

Esomar, M. J. F., & Chritianty, R. (2021). Dampak Pandemi Covid 19 terhadap kinerja keuangan perusahaan sektor jasa di BEI. Jurnal Konsep Bisnis Dan Manajemen, 7(2), 227–233. https://doi.org/10.31289/jkbm.v7i2.5266

Hamijaya, M. (2015). Pengaruh Insentif pajak dan insentif non pajak terhadap manajemen laba saat terjadi penurunan tarif pajak penghasilan badan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Bisnis, XIV(27), 1–28.

Harini, G., Syamra, Y., & Setiawan, P. (2020). Pengaruh Insentif Pajak , Pajak , dan Cash Flow terhadap Konservatisme (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia). Jurnal Manajemen Dan Kewirausahaan, 11(1), 10–23.

Herninta, T., & Rahayu, R. A. (2021). Dampak Pandemi Covid-19 terhadap Harga Saham Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Bisnis, 24(1), 56–63.

Indahsari, D. N., & Fitriandi, P. (2021). Pengaruh kebijakan insentif pajak di masa pandemi covid-19 terhadap penerimaan ppn. Jurnal Pajak Dan Keuangan Negara, 3(1), 24–36.

Junaidi, L. D., Siregar, L. H., & Anan, M. (2021). Dampak Covid-19 terhadap Fluktuasi Harga Saham dan Volume Transaksi Saham pada Perusahaan Subsektor Telekomunikasi Yang Terdaftar di Bursa Efek Indonesia. Ekonomis: Journal of Economics and Business, 5(1), 73. https://doi.org/10.33087/ekonomis.v5i1.194

Kartiko, N. D. (2020). Insentif pajak dalam merespons dampak pandemi covid-19 pada sektor pariwisata. Jurnal Pajak Dan Keuangan Negara, 2(1).

Katon, F., & Yuniati, U. (2020). Fenomena Cashless Society dalam pandemi Covid-19 (Kajian Interaksi Simbolik pada Generasi Milenial). Jurnal Signal, 8(2), 134–145.

Kesehatan, K. (n.d.). Situasi covid-19 di indonesia-update 27 April 2023. Https://Covid19.Go.Id.

Kristian Agung Prasetyo. (2008). Apakah Insentif Pajak dapat meningkatkan investasi asing di Indonesia? Inside Tax.

Lestari, D. S., Nurlaela, S., & Dewi, R. R. (2021). Insentif Pajak, Bantuan Stimulus Pemerintah pada Kinerja Usaha Mikro Kecil Menengah di Kabupaten Boyolali. Jurnal Ekombis Review, 9(1).

Ljungberg, J., & Smits, J. P. (2004). Technology and human capital in historical perspective. In Technology and Human Capital in Historical Perspective. https://doi.org/10.1057/9780230523814

Marcellina, M, R. K., & Soeroto, W. M. (2022). Analisis Akuisis Bank Royal Oleh BCA melalui perbandingan rasio keuangan dan uji hipotesis statistik. Sebatik, 26(1), 17–25. https://doi.org/10.46984/sebatik.v26i1.1838

Monica Syuhefti Eveline, N. (2021). Penyebaran penyakit menular: Model susceptible exposed infected quarantine recovered (Kasus COVID-19 di Indonesia). Aksioma, 12(2), 249–258. http://journal.upgris.ac.id/index.php/aksioma/article/view/9125

Murti, H. T., Puspita, V., & Ratih, P. (2021). Pemanfaatan Teknologi Informasi dan Manajemen Perubahan Organisasi dalam Mendukung Bisnis Berkelanjutan Pasca Covid-19 pada UMKM di Kota Bengkulu. Jurnal Bisnis Dan Pemasaran Digital, 1(1), 33–41.

Putri, M. S. Z., & Rachmawati, N. A. (2023). The Impact of Tax Incentive Disclosure and Profitability on Firm Value during The Covid-19 Pandemic. Accounting Research Journal of Sutaatmadja (ACCRUALS), 07(1), 1–9.

Rasmon, & Safrizal. (2022). Pengaruh Financial Distress dan Insentif Pajak Terhadap Konservatisme Akuntansi ( Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2017-2019 ). Jurnal IAKP, 3(2), 122–130.

Setiawan, E., & Christiawan, Y. J. (2017). Pengaruh Penerapan Corporate Governance Terhadap Nilai Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Variabel Kontrol. Business Accounting Review, 5(2), 373–384.

Sugiyarti, L., & Rina, S. (2020). Pengaruh Insentif Pajak, Financial Distress, Earnings Pressure terhadap Konservatisme Akuntansi. Jurnal Litbang Sukowati, 4(1), 65–74. https://doi.org/10.32630/sukowati.v4i1.148

Suhardjanto, D., Alwiyah, Utami, M. E., & Syafruddin, M. (2017). Board of Commissioners Diversity and Financial Performance: A Comparative Study of Listed Mining Industry in Indonesia and Pakistan. Review of Integrative Business & Economics, 6(Supplementary Issue 1), 131–142.

Sulastri, & Kholis, N. (2022). Pengaruh Insentif Pajak Dan Subsidi Upah Pandemi Covid-19 Terhadap Daya Beli Masyarakat. Jurnal Penelitian Ipteks, 7(1), 53–64.

Syifa, Y. I., Wardani, M. K., Rakhmawati, S. D., & Dianastiti, F. E. (2021). Pelatihan UMKM melalui digital marketing untuk membantu pemasaran produk pada masa Covid 19. ABDIPRAJA, 2(1), 6–13.

Tarmidi, D., & Achmad, R. H. D. (2022). Analisis Implementasi Insentif Pajak Terkait Covid-19 Pada Rumah Sakit. Media Akuntansi Perpajakan, 7(2), 1–7.

Ulum, I. (2015). Intellectual capital disclosure: Suatu analisis dengan four way numerical coding system. Jurnal Akuntansi & Auditing Indonesia, 19(1), 39–50. https://doi.org/10.20885/jaai.vol19.iss1.art4

Downloads

Published

2024-09-02

How to Cite

Pane, Z. I. P. (2024). PENGARUH INSENTIF PAJAK TERHADAP PENGUNGKAPAN TECHNOLOGICAL CAPITAL DI MASA PANDEMI COVID-19. ANALISIS, 14(2), 467-479. https://doi.org/10.37478/als.v14i2.4545