PENGARUH PENERAPAN SAK-EMKM DAN TAX PLANNING TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM SURABAYA

Abstract

This research aimed to examine the implementation effect (SAK-EMKM) and Tax Planning on the financial statement quality. Furthermore, the financial statement was the necessary information for evaluating the achievement both in the past and future. SAK-EMKM and Tax Planning as the independent variable, while the quality of the financial statement was the dependent variable.The research method was quantitative. Meanwhile, the research data used primary data through questionnaires and secondary data from interviews. The research sample criteria used Purposive Random in bakery, fashion, culinary, and research place was more accessible for the researcher. Moreover, the data collection technique of the research sample used Snowball Sampling. Meanwhile, the data analysis method of this research used statistic descriptive, the test of validity, reliability, basic normality, multicollinearity, heteriscedasticity, classic assumption, multiple regressions analysis, hypothesis, model feasibility, also used determination coefficient with SPSS 26 veersion.The research result showed that implementing financial accounting standards for micro, small and medium entities (SAK-EMKM) positively affected the quality of financial statements at UMKM in Surabaya. Tax Planning positively affected the quality of financial statements at UMKM in Surabaya.