Journal of Global Digital Business Transformation

Analisis Pengaruh Social Media Marketing Activities terhadap Purchase Intention: Peran Mediasi Trust dan Perceived Value

2026-04-30T11:28:02+07:00

The development of digital technology has changed the way companies interact with consumers through social media. This study aims to analyze the influence of Social Media Marketing Activities (SMMA) on Purchase Intention by considering the role of Trust and Perceived Value as mediating variables. Using the Stimulus–Organism–Response (S-O-R) theoretical framework, SMMA is positioned as a stimulus that influences the condition of the consumer organism (Trust and Perceived Value) to produce a response in the form of purchase intention. The proposed hypothesis includes the positive influence of SMMA on trust and perceived value, as well as its impact on purchase intention.

Pengaruh Green Accounting Dan Tax Planning Terhadap Nilai Perusahaan Yang Terdaftar Di Bei Tahun 2021-2024

2026-04-30T19:37:48+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting (akuntansi biaya) dan tax planning (Perencanaan Pajak) terhadap nilai perusahaan pada tahun 2021-2024. Penelitian menggunakan data kuantitatif pada perusahaan sektor Healthcare yang terdaftar di Bursa Efek Indonesia. Sampel penelitian yang digunakan melalui teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, yang bertujuan untuk menguji dan menganalisis pengaruh variabel independen terhadap variabel dependen secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif terhadap nilai perusahaan, yang berarti semakin baik perusahaan mengelola dan mengungkapkan biaya lingkungan, semakin tinggi kepercayaan investor dan nilai perusahaan. Sementara itu, tax planning juga berpengaruh terhadap nilai perusahaan karena perencanaan pajak yang efektif dapat meningkatkan efisiensi beban pajak dan laba Perusahaan

ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIL PADA PT ELANG MAHKOTA TEKNOLOGI Tbk TERHADAP PPH PERIODE 2023 - 2025

2026-05-19T20:06:18+07:00

Abstract- This study aims to analyze the fiscal reconciliation of the commercial financial statements of PT Elang Mahkota Teknologi Tbk for the fiscal years 2023, 2024, and 2025 in order to determine the corporate income tax payable. Fiscal reconciliation is necessary due to differences in the recognition of income and expenses between Financial Accounting Standards (SAK) and the provisions of the Income Tax Law, which give rise to both positive and negative fiscal corrections. This research employs a qualitative descriptive method using secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX) website. The results show that profit before tax according to commercial financial statements was a loss of Rp46.77 billion in 2023, a profit of Rp2,869.35 billion in 2024, and a profit of Rp9,495.94 billion in 2025. After fiscal reconciliation, a fiscal loss of Rp108.81 billion was obtained in 2023, a fiscal profit of Rp2,868.15 billion in 2024, and a fiscal profit of Rp9,493.44 billion in 2025. This difference is caused by negative corrections for financial income subject to final income tax, dividend income as non-taxable object, and unrealized gains from adjustments to associate equity, as well as positive corrections for the share of loss from associates, impairment loss on financial assets, non-deductible expenses, and temporary differences in fixed asset depreciation. Consequently, the company has no corporate income tax payable for 2023, and the fiscal loss can be compensated with taxable income over the next five years. The years 2024 and 2025 have income tax payable after compensation for the 2023 fiscal loss.

Keywords: Fiscal Reconciliation, Fiscal Correction, Corporate Income Tax, Commercial Financial Statements, PT Elang Mahkota Teknologi Tbk