Bina Ekonomi
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FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN PAJAK PENGHASILAN MINYAK BUMI DAN GAS ALAM
Get PDFThe purpose of this research is to determine the factors that influence the petroleum dan natural gas income tax in the production sharing contract. Tests were carried out using 450 observations of petroleum production KKKS and 401 observations of natural gas production KKKS for for the period 2010-2016. Multiple linear regression of panel data using a random effect model on petroleum production KKKS shows that (1) cost recovery and (2) KKKS size have a negative effect, (3) first tranche petroleum, (4) lifting, (5) price and (6) Rupiah exchange rate against USD has a positive effect on petroleum income tax revenue. In Natural Gas Production KKKS, the variables (1) cost recovery and (2) KKKS size have a negative effect, (3) first tranche petroleum and (4) lifting has a positive effect on natural gas income tax revenue
INVESTASI DAERAH DAN E-GOVERNMENT SERTA IMPLIKASINYA TERHADAP KEMANDIRIAN DAERAH
Get PDFRegional independence is still homework for most local governments, as can be seen from small contributions of most local governments. This study aims to examine empirically the effect of regional investment and e-government on regional independence with samples of 33 provinces in Indonesia in 2019. Regional investment is measured by the amount of long-term investment in the balance sheet, while e-government is measured by the results of the SPBE evaluation. Data processing is using IBM SPSS 26 software with multiple regression analysis methods with qualified requirements in the classical assumption test. Based on the calculation of regional investment, there is a significance value of 0.015. The value is <0.05 so it can be concluded that regional investment has significant effects on regional independency. These results can also be interpreted that funds which are invested by local governments to local companies can contribute in increasing the local income. However, different results were obtained by the e-government variable which produced a significant value of 0.080 and the value is > 0.05, so it can be concluded that e-government has no significant effect on regional independency. These results of study are expected to provide recommendations to local governments to invest continuously in regional companies, especially to those that are productive in generating profits, fixing and improving the electronic-based public services, especially concerning in increasing local income as an important element in regional independence
Pendekatan Ekonomi Spasial Untuk Kejahatan Hak Milik Di Wilayah Polda Jawa Barat
Get PDFProperty crime is a crime with economic motives. Research on crime from an economic perspective is needed in Indonesia because of the limited study of crime behavior associated with socio-economic conditions, even though the number of crimes related to the region can be related to social, economic, and spatial factors. Socio-economic factors such as income and unemployment can be used to explain differences in crime amounts. Crime is analyzed with spatial aspects because crime events in one region can be associated with crime events in other areas that intersect. The purpose of this study is to verify the spatial dependence in cases of property crime in the West Java Regional Police. The West Java Regional Police are among the three regional police with the highest property crime in Indonesia. Socio-economic factors such as income and unemployment have a positive correlation with the number of property crime in the West Java Regional Police. Through spatial analysis using the global Moran index, the results of this study found that the number of property crime cases in Jawa Barat Regional Police did not have spatial autocorrelation. Through LISA, the results of research in the period 2013-2015, indicate a significant increase in the area each year. In 20 regencies/cities in Jawa Barat Regional Police, only five regencies have significant spatial correlations with their neighbors, namely Majalengka Regency, Tasikmalaya Regency, Kuningan Regency, Sukabumi Regency, and Purwakarta Regency.
Keywords: property crime; socio-economic factors; spatial analysis; Jawa Barat Regional Polic
ANALISIS KINERJA PORTOFOLIO MAGIC FORMULA PADA INDEKS LQ45 DI BURSA EFEK INDONESIA
Get PDFThe rapid growth of active investors in Indonesia stock market raises awareness on the importance of investors’ skill needed in analyzing and choosing profitable stock. One of the method knows to analyze profitable stock in the market is Magic Formula introduce by Joel Grenblatt -part of value investing. Magic Formula is a method on choosing a profitable stock in a simple way based on combination of both High Earnings Yield and High Return on Capital. The period use in this research is from 2016 – 2020. This research use LQ 45 stock listed in Indonesia Stock Exchange. This qualitative research used secondary data which is analyzed using backtesting simulation. The result of this research shows that Magic Formula’s Stock Portfolio build based on data consist of different number of stock: 15, 20, and 25 stock; combination of both high Earnings Yield and High Return on Capital. The Magic Formula’s Portfolio formed based on the LQ 45 stock has higher aritmathic average return compare to LQ 45 return and even the 15-stock-based portfolio beat the Indonesia Composite Index average return. However on the CAGR rate of return, the calculation show that the return of the Magic Formula Portfolio below the return of Indonesia Composite Inde
MENYELISIK KEPATUHAN PAJAK PELAKU UMKM DI WILAYAH JABODETABEK DARI PERSPEKTIF CREATIVE TAX MORALE
Get PDFThe reason why people pay taxes is still questionable in various tax compliance literatures. Tax morale is believed to be one of the factors that motivate people to pay taxes. This study aims to analyze the determinants of tax morale in influencing the level of tax compliance. Using a questionnaire survey and a multivariate test procedure, this study shows that tax morale and tax compliance can be increased by decreasing the level of corruption, improving the efficiency of government spending, increasing fairness in the taxation system, reducing tax rates, and addressing financial constraints. In addition, this study also proves that there is significant difference on tax morale between age category, while other socio-demographic and socio-economic categories have no significant difference. The results of this study are expected to add references in the tax compliance literature and become a consideration for tax authorities in improving tax compliance.
Keywords: tax morale, tax compliance, MSME
TAX, TUNNELING ACTIVITIES, CORPORATE GOVERNANCE AND TRANSFER PRICING DECISION
Get PDFMultinational firms consider several factors to decide transfer prices in a-related party transaction. The Purpose of this study was to determine the effect of tax, tunneling activities, and corporate governance on transfer pricing with cash holding as mediating variable. This research used a quantitative approach and panel data analysis by taking data samples from 53 manufacturing companies listed on the IDX in 2013-2019, which met the research criteria as previously set. The result stated that tunneling activities and corporate governance have a significant positive effect on transfer pricing, while the tax has negative effect on transfer pricing. Tax, tunneling activities and corporate governance has no effect on cash holding. Thus, the effect of cash holding cannot intervene the effect of tax, tunneling activities and corporate governance on transfer pricing. In the future, tax authority can narrow the scope of transfer pricing investigation by examinating elements in financial report.
Keywords: cash holding; corporate governance; transfer pricing; tax; tunneling activitie
INDEKS PEMBANGUNAN MANUSIA PADA KABUPATEN/KOTA DI SUMATERA UTARA: EFEK MEDIASI BELANJA MODAL
Get PDFFiscal decentralization gives local governments the authority to use revenues to finance local expenditure, one of which is expenditures intended to improve the quality of human development. This study aims to analyze the effect of Local Own Source Revenue (PAD), Special Allocation Funds (DAK), and Surplus of Budget Financing (SiLPA) on the Human Development Index (IPM) through capital expenditure on districts/cities in North Sumatra. This study uses panel data consisting of time series data for 2015-2019 and cross section data for 33 districts/cities in North Sumatra. Hypothesis testing is done by multiple linear regression and path analysis. The results of the study proved that DAK and SiLPA have a positive impact on capital expenditures, while PAD has no impact on capital expenditures. Meanwhile, PAD and DAK directly have a significant positive effect on HDI, while SiLPA has no effect on HDI. In addition, PAD, DAK, and SiLPA indirectly have no significant effect on HDI through capital expenditure
STRATEGI DALAM MENGATASI PENGANGGURAN AKIBAT COVID-19 DI KELURAHAN SUKAGALIH KOTA BANDUNG
Get PDFThe problem of unemployment in Sukagalih Village is caused by the many economic sectors that have been affected by the emergence of the COVID-19 pandemic. Unemployment that occurs is caused by several factors, such as the many occurrences of layoffs (Termination of Employment), the PPKM policy (Enforcement of Restrictions on Community Activities) or Work From Home (WFH) rules. The purpose of this study is to determine the condition of unemployment due to COVID-19 and strategies to overcome unemployment. This research is categorized as a field research using qualitative descriptive methods and using primary data and secondary data collected using interview guidelines. In determining the strategy of reducing unemployment, this study uses triangulation techniques to test the validity of the data. There are three main reasons revealed by informants from the community that they have not or are not working, namely the COVID-19 pandemic, age constraints, and having a history of illness. The results of this study indicate that there are special strategies in overcoming the unemployment problem due to COVID-19 in Sukagalih Village, including providing job training and increasing job vacancies
DETERMINAN FAKTOR PENERIMAAN DAN KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN PINRANG SULAWESI SELATAN
Get PDFPinrang Regency is an autonomous region and is given the right to manage potential economic resources as a source of regional financial revenue. This study aims to determine how much influence the revenue from the region\u27s own revenue (PAD) as well as in the form of grants received from the center can have an influence on regional financial independence. In this study, descriptive quantitative tools were used, while data was obtained through surveys in the form of interviews and documentation of various information obtained from agencies (spelling) managing regional finances and district BPS, while analysis tools were Microsoft Office Excel and SPSS 23. an illustration that Local Original Income has a positive effect, meaning that with an increase in PAD, regional financial independence has also increased, for funding assistance (balance funds) does not have an effect on regional financial independence, this occurs because the large amount of balance funds means that a lot of dependence on funding assistance from the outside. As a recommendation, the regional government will further increase the revenue of PAD (Regional Original Revenue) through intensification of regional revenue sources such as taxes, levies and other revenues, so that financial independence can be achieved.
Keywords: regional revenue; investation; and regional capabilitie
The PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM PERUSAHAAN LQ45 TAHUN 2015-2019
No full textThe purpose of investing in stocks is to get return in the form of capital gain and dividend. Before making an investment decision, investors and potential investors are expected to make an analysis. One of the analysis that can be done is fundamental analysis, financial reports is one of the most important source to do fundamental analysis. From financial reports, investors and potential investors can assess company’s profitability and liquidity. In addition to return, investors and potential investors have to consider risks. Risk that arises from factors that are external to the organization is called systematic risk. The population used in this study is companies listed in LQ45 year 2015-2019. The sampling technique used is purposive sampling technique in order to obtain 25 samples of companies that met the research criteria. The type of data used is secondary data in the form of financial reports accessed through companies’ websites, stock prices and dividends from Yahoo Finance, journals, and literature books. The data processing and analysis techniques used in this study are statistic descriptive, classical assumption tests, hypothesis testing which includes the t statistical test and F statistical test. The results showed that partially, the variables of profitability, liquidity, and systematic risk cannot be stated to have an effect on stock return. Simultaneously, the variables of profitability, liquidity, and systematic risk cannot be stated to have an effect on stock return.
Keywords: profitability, liquidity, systematic risk, stock return, LQ45