Perlakuan Akuntansi Merger Padapt Indosat Ooredoo Hutchison
(Studi Kasus Merger PT Indosat Ooredoo dan Hutchison 3 Indonesia Tahun 2022)
DOI:
https://doi.org/10.30640/jumma45.v5i1.5707Keywords:
Assets, Financial Performance, Goodwill, Merger, PSAK 22Abstract
The concept of corporate mergers in the telecommunications industry is an important strategy for dealing with fierce competition and the need for large network investments. In addition to navigating changes in operations and business, mergers also have a complex impact on accounting aspects, particularly in the recognition of assets, liabilities, and goodwill in accordance with PSAK 22 on Business Combinations. This study uses a qualitative-descriptive approach with a case study method on the merger between PT Indosat Ooredoo and Hutchison 3 Indonesia, which was successfully completed in 2022. The data used comes from financial reports, annual reports, and various official company publications before and after the merger. The results show that the merger had a positive impact on increasing revenue, EBITDA, and the number of customers, but also caused short-term profit fluctuations due to an increase in depreciation expenses and integration costs recognized in accordance with PSAK 22. The application of PSAK 22 plays an important role in improving the transparency and reliability of financial statements after the merger, although it also adds complexity in assessing the company's financial performance.
References
Afani, Y., & Tambunan, M. R. U. D. (2022). Analisis kebijakan pemajakan atas transaksi perdagangan aset kripto di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 267–282. https://doi.org/10.35838/jrap.2022.009.02.24
Anggara, D. R., Handayani, N., & Astutik, S. (2024). Perjanjian investasi yang menggunakan bitcoin sebagai objek investasi. Jurnal Ilmiah Wahana Pendidikan, Desember, 2024(23), 236–250. https://doi.org/10.5281/zenodo.14562609
Bakri, M. R., Utami, A., & Hakim, A. M. (2022). PPh atau PPN: Menakar kebijakan perpajakan terhadap cryptocurrency di Indonesia. Jurnal Ekonomi Dan Bisnis, 9(1).
Budiman, S. (2023). Penanggulangan ketidakpatuhan perpajakan terkait transaksi aset kripto di Indonesia. Indonesia Journal of Business Law, 2(1), 1–7. https://doi.org/10.47709/ijbl.v2i1.2032
Cornely, R. A., & Wardhani, N. K. (2025). Pengaruh pemungutan pajak terhadap transaksi cryptocurrency: Analisis kuantitatif berbasis data responden di Jakarta. Journal on Education, 07(02).
Hartono, S., & Budiarsih, R. (2022). Potensi kesuksesan penerapan pajak penghasilan terhadap transaksi aset kripto di Indonesia.
Hidayatulloh, N. W., Tahir, M., Amalia, H., Basyar, N. A., Prianggara, A. F., & Yasin, M. (2023). Mengenal Advance Encryption Standard (AES) sebagai algoritma kriptografi dalam mengamankan data. Digital Transformation Technology, 3(1), 1–10. https://doi.org/10.47709/digitech.v3i1.2293
Indonesia, K. K. (2025). Peraturan Menteri Keuangan Nomor 50 Tahun 2025 tentang Pajak Pertambahan Nilai dan Pajak Penghasilan atas Transaksi Perdagangan Aset Kripto.
Kharisma, D. B., & Uwais, I. (2023). Studi komparasi regulasi perdagangan aset kripto di Indonesia, Amerika Serikat dan Jepang. http://arxiv.org/abs/2105.07447
Kristiawan, M. R., Lilianti, E., & Putra, A. E. (2025). Analisis harga cryptocurrency, total cryptocurrency, jumlah transaksi cryptocurrency terhadap keputusan investasi aset cryptocurrency. https://www.coinmarketcap.com
Maskhuliah, P., Vidiyanti, V. A., Putri, A. D. J. M., Wailusu, M., Zulfadi, & Supraman, S. (2025). Hipotesis penelitian dalam statistik manajemen pendidikan: Konsep, jenis, dan prosedur pengujian. Jurnal Penelitian Nusantara, 1, 425–433. https://doi.org/10.59435/menulis.v1i8.600
Rahayu, S. A. (2023). Pemungutan pajak pada investasi kripto (Tax collection on crypto investment). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1, 417–428. https://doi.org/10.54443/ijebas.v1i2.113
Saputra, K. G., Samosir, J. H., & Hadi, A. I. L. (2024). Analisis pengenaan pajak penghasilan atas kripto berdasarkan asas the four maxims dalam upaya peningkatan pendapatan negara.
Sari, A. N., & Gelar, T. (2024). Blockchain: Teknologi dan implementasinya (Vol. 7, Issue 1).
Sinaga, H. D. P., & Sa’adah, N. (2024). Reformulasi pajak penghasilan atas transaksi lintas batas di era digital di Indonesia.
Sukmadinata, N. S. (2009). Undang-undang RI Nomor 20 Tahun 2003 Bab 1 Pasal 1 tentang Sistem Pendidikan Nasional.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
