?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+KOMPARATIF+PERILAKU+LABA+DAN+AGRESIVITAS+%0D%0APAJAK+SEBELUM+DAN+SETELAH+IMPLEMENTASI+PSAK+73++%0D%0A(Studi+Empiris+Pada+Perusahaan+Properties+dan+Real+Estate++%0D%0Adi+Bursa+Efek+Indonesia)+&rft.creator=%09Estin+%2C+Zahwa+Aulia%09&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+conduct+a+comparative+analysis+of+the+implementation+of+PSAK+%0D%0A73+on+leases+against+EBITDA+(Earnings+Before+Interest%2C+Taxes%2C+Depreciation+and+%0D%0AAmortization)+and+the+level+of+tax+aggressiveness.+The+main+variable+of+this+study+%0D%0Awas+PSAK+73.+The+method+used+in+this+study+is+a+difference+test+using+the+Wilcoxon+%0D%0ASigned+Rank+Test+to+test+changes+in+the+application+of+PSAK+73+and+PSAK+30+%0D%0Apreviously+used+using+SPSS+Version+25.+The+population+of+this+study+is+companies+%0D%0Ain+the+Properties+and+Reasl+Estate+sector+on+the+Indonesia+Stock+Exchange+during+%0D%0A2018-2022+with+the+final+number+of+samples+used+as+many+as+20+company+samples+%0D%0Abefore+the+implementation+and+after+the+implementation+of+PSAK+73.+The+analysis+%0D%0Amethods+used+are+descriptive+statistical+analysis%2C+normality+test%2C+and+Wilcoxon+test.+%0D%0AThe+results+of+this+study+showed+no+significant+difference+in+EBITDA+value+%0D%0Acompared+to+before+and+after+the+implementation+of+PSAK+73.+Meanwhile%2C+the+level+%0D%0Aof+tax+aggressiveness+shows+a+significant+difference%2C+namely+low+tax+aggressiveness+%0D%0Abehavior.+%0D%0AKeywords%3A+PSAK+73%2C+EBITDA%2C+Tax+Aggressivenes%0D%0APenelitian+ini+bertujuan+untuk+melakukan+analisis+komparatif+implementasi+PSAK+%0D%0A73+tentang+sewa+terhadap+EBITDA+(Earnings+Before+Interest%2C+Taxes%2C+Depreciation+%0D%0Aand+Amortization)+dan+tingkat+agresivitas+pajak.+Variabel+utama+penelitian+ini+%0D%0Aadalah+PSAK+73.+Metode+yang+digunakan+dalam+penelitian+ini+adalah+uji+beda+%0D%0Adengan+menggunakan+Uji+Wilcoxon+Signed+Rank+Test+untuk+menguji+perubahan+%0D%0Adalam+penerapan+PSAK+73+dan+PSAK+30+yang+digunakan+sebelumnya+dengan+%0D%0Amenggunakan+SPSS+Versi+25.+Populasi+penelitian+ini+adalah+perusahaan+pada+sektor+%0D%0AProperties+dan+Reasl+Estate+di+Bursa+Efek+Indonesia+selama+tahun+2018-2022+%0D%0Adengan+jumlah+sampel+akhir+yang+digunakan+sebanyak+20+sampel+perusahaan+%0D%0Asebelum+penerapan+dan+setelah+penerapan+PSAK+73.+Metode+analisis+yang+%0D%0Adigunakan+adalah+analisis+statistik+deskriptif%2C+uji+normalitas%2C+dan+uji+wilcoxon.+Hasil+%0D%0Apenelitian+ini+menunjukkan+tidak+adanya+perbedaan+yang+signifikan+pada+nilai+%0D%0AEBITDA+dibandingkan+sebelum+dan+setelah+penerapan+PSAK+73.+Sementara+itu%2C+%0D%0Atingkat+agresivitas+pajak+menunjukkan+adanya+perbedaan+signifikan+yaitu+%0D%0Arendahnya+perilaku+agresivitas+pajak.++%0D%0AKata+kunci%3A+PSAK+73%2C+EBITDA%2C+Agresivitas+Pajak&rft.publisher=EKONOMI+DAN+BISNIS+&rft.date=2024-03-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83970%2F1%2FABSTRAK%2520-%2520Estin%2520Zahwa%2520Aulia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83970%2F2%2FSKRIPSI%2520FULL%2520-%2520Estin%2520Zahwa%2520Aulia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83970%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Estin%2520Zahwa%2520Aulia.pdf&rft.identifier=+++Estin+%2C+Zahwa+Aulia+++(2024)+ANALISIS+KOMPARATIF+PERILAKU+LABA+DAN+AGRESIVITAS+PAJAK+SEBELUM+DAN+SETELAH+IMPLEMENTASI+PSAK+73+(Studi+Empiris+Pada+Perusahaan+Properties+dan+Real+Estate+di+Bursa+Efek+Indonesia).++EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F83970%2F