scholarly journals Analisis Faktor yang Berpengaruh terhadap Ekspor Biodiesel di Uni Eropa

2021 ◽  
Vol 2 (1) ◽  
pp. 41
Author(s):  
Aziz Pradana ◽  
Kusmantoro Edy Sularso ◽  
Irene Kartika Eka Wijayanti
Keyword(s):  
European Union ◽  
Palm Oil ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Biodiesel Production ◽  
Production Factor ◽  
The European Union ◽  
Negative Effects ◽  
The Government ◽  
Positive Effect

Biodiesel is a substitute product for fossil oil or diesel which is made from vegetable oil. Indonesia as a producer of biodiesel which is made from palm oil. This derivative product of palm oil is supported by Government policies in its utilization and supply. This policy boosted the palm oil industry, so that production and export capacity increased for a decade. The European Union is the largest consumer of biodiesel. Therefore, Indonesia exports biodiesel to the European Union and has become one of the largest exporters in the region. The purpose of this study is to examine the factors that influence Indonesia's biodiesel exports in the European Union. The research method used is multiple linear regression analysis using OLS to examine the factors that affect the amount of Indonesian biodiesel exports in the European Union. The results show, the regression test of the factors that affect the amount of Indonesian biodiesel exports in the European Union, namely; EU biodiesel production and biodiesel consumption have a significant or positive effect on total exports of 0.54% and 0.14%; the factor of the Rupiah exchange rate against the Euro, Indonesian biodiesel consumption, the dummy anti-dumping duty policy, international biodiesel prices and Indonesian diesel consumption have negative effects - respectively -0.04%, - 0.63%; -71.7%; -0.27%; -0.04, while the CPO production factor and oil palm land area did not significantly affect the amount of biodiesel exports to the European Union. From these factors, the government needs to increase biodiesel production and maintain biodiesel consumption in the EU so that it does not decline. Increased bilateral diplomacy to partner countries in offering biodiesel needs to be increased so that Indonesian biodiesel has a very strong competitiveness and does not depend on just one trading partner.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals Indonesian Government Strategies On Obtaining Crude Palm Oil (CPO) Market Access To European Union Countries Over The EU Parliament Resolution On Palm Oil And Deforestation Of Rainforest

2019 ◽  
Vol 8 (2) ◽  
pp. 203
Author(s):  
Bustanul Arifin ◽  
Komang Audina Permana Putri
Keyword(s):  
European Union ◽  
Palm Oil ◽  
Market Access ◽  
Primary Data ◽  
The European Union ◽  
Indonesian Government ◽  
The Republic ◽  
The Government ◽  
Export Destination ◽  
The Eu

Indonesia is the largest producer of palm oil in the world. With Malaysia, palm oil production could account for about eighty percent of global production. Meanwhile, Europe is the country with the third largest CPO export destination for Indonesia after India and China. However, the EU proposed a European Union resolution initiative on palm oil and deforestation of rainforest, which finally passed with the major votes from EU members of Parliament in April 2017. The key point on EU resolution reveals that EU will ban palm oil use for biofuels production by 2020. The purpose of this research is to analyze the Indonesian government’s diplomatic efforts to respond and negotiate with EU regarding the issue. It is also considered important to prevent the global downturn on palm oil products. To analyze the diplomacy effort, the researcher will use qualitative methods presented through data collection from sources such as books, journals, press releases and official reports from institutions in this case the European Union. To support the research, the researcher also uses primary data through the interview with one of the representative of the Ministry of Foreign Affairs of the Republic of Indonesia for diplomatic actions conducted by Indonesian government. This research finds that the government of Indonesian finally combined several soft diplomatic strategies to face EU both directly and indirectly.Keywords: Strategies, Government of Indonesia, Trade, Palm Oil, EU Resolution, Deforestation

scholarly journals PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2020 ◽  
Vol 6 (1) ◽  
pp. 46-63
Author(s):  
Anton Robiansyah ◽  
Pratana Puspa Midiastuty ◽  
Eddy Suranta ◽  
Suparsiyem Suparsiyem
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Director General ◽  
Government Accountability ◽  
Testing Hypotheses ◽  
The Government ◽  
Positive Effect

Abstract   This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations.   Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

scholarly journals PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments. Keywords: size, PAD, capital expenditure, financial performance

scholarly journals Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance

2020 ◽  
Vol 30 (4) ◽  
pp. 886
Author(s):  
Ni Ketut Rai Riskatari ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significance Level ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.

Pengaruh Reward Dan Punishment Terhadap Kedisiplinan Pegawai

2021 ◽  
Vol 26 (1) ◽  
pp. 50
Author(s):  
Agus Bandiyono, Kemas Fahmi Hamzah, Nia Ainin Hidaya
Keyword(s):  
Information Disclosure ◽  
Linear Regression Analysis ◽  
Public Information ◽  
Multiple Linear Regression Analysis ◽  
Civil Servants ◽  
State Institutions ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

The era of public information disclosure has made it easier for the public to monitor government performance. As a result, state institutions are increasingly required to make efforts to improve bureaucratic governance, particularly in the management of apparatus resources. One of the efforts made by the government is by giving rewards (awards) or punishment (turning off) to improve the discipline of Civil Servants. This study aims to examine the effect of reward (X1) and punishment (X2) simultaneously or partially as independent variables on the discipline of Civil Servants (Y) as the dependent variable. Testing was conducted on a sample of 30 respondents from a population of 110 people at KPP Madya Palembang. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics 21 software. The results showed a simultaneous presence of reward and prohibition on employee discipline. Segmentally, reward has a positive effect on discipline while punishment has no effect on discipline.

scholarly journals Juridical analysis of policy concerning oil palm estate management in Indonesia

2021 ◽  
Vol 29 (1) ◽  
pp. 16-26
Author(s):  
Prischa Listiningrum ◽  
Rizqi Bachtiar ◽  
Dararida Fandra Mahira ◽  
Rumi Suwardiyati
Keyword(s):  
European Union ◽  
Palm Oil ◽  
Oil Palm ◽  
Good Governance ◽  
Oil Industry ◽  
The European Union ◽  
The Public ◽  
Meaningful Participation ◽  
Union President ◽  
The Government

The development of the palm oil industry (CPO) in Indonesia is often confronted by challenges coming from the international community, one of which is the rejection of Indonesian CPO exports declared by the European Union on the grounds of deforestation and land clearing, specifically forest burning, that are aimed to convert the forest areas to oil palm estates. In an attempt to clean such a bad name in palm oil industries in the world and to avert the label ‘unsustainable’ given by European Union, President Joko Widodo issued Presidential Instruction Number 8/2018. However, the implementation of the Presidential Instruction is not without hurdles like the absence of specific guidelines to help to implement the policy at the regional level and the lack of opportunities to involve civilians to guard this policy. Juridical analysis of the policy aimed to improve palm oil management and to hamper deforestation is, thus, required. With the normative-juridical method, this research is aimed to recommend the government to grow the potential of CPO-based biofuel in Indonesia and the application of a one-map policy over the potential of oil palm estates to allow the implementation of transparency principle in the structure of good governance. All these recommendations are mainly aimed to give more opportunities to the members of the public to have meaningful participation as well as sustainable and enviro-friendly in improving the management of palm oil cultivation.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi

2021 ◽  
Vol 16 (2) ◽  
pp. 33-49
Author(s):  
Yulana Wicaksari ◽  
Sartika Wulandari
Keyword(s):  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Amnesty ◽  
The Government ◽  
The Individual ◽  
The City ◽  
Positive Effect

Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were 100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is primary data by distributing questionnaires to0respondents using google form. Sample selection in this study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can be explained by the research variables. The result of this study can be input for the government what should be done to improve taxpayer compliance.

scholarly journals FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH PROVINSI DI PULAU SUMATRA

Media Ekonomi ◽  
2019 ◽  
Vol 26 (2) ◽  
pp. 111
Author(s):  
Nurhayati Nurhayati ◽  
Diana Septiana
Keyword(s):  
Panel Data Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Flypaper Effect ◽  
Independent Variable ◽  
The Government ◽  
North Sumatra ◽  
Positive Effect

<em>The purpose of this study is to determine the phenomenon of the flypaper effect on the General Allocation Fund (DAU), Regional Original Income (PAD) on regional spending in provinces on the island of Sumatra. The dependent variable in this study is Regional Expenditure while the independent variable General Allocation Fund (DAU) and Local Original Revenue (PAD) flypaper effect phenomenon is a condition when the government responds to more spending by using balance funds rather than using Local Original Revenue (PAD). <em>This study uses panel data analysis Multiple Linear Regression analysis tools. The population of this study is all regions in the province of Sumatra, which consists of 10 provinces with a total sample of 50 regions on the island of Sumatra over a 5-year period from 2014-2018</em>. <em>The results showed that Local Original Revenue and General Allocation Fund in general had a positive effect on regional expenditure on the island of Sumatra. However, judging by Local Original Revenue province has a positive influence on regional spending only in the provinces of Lampung, Riau, South Sumatra, North Sumatra and Aceh. Whereas General Allocation Fund has a positive influence on regional spending only in the provinces of North Sumatra and South Sumatra. This study also concluded that in general there was a flypaper effect on provinces on the island of Sumatra because the Local Original Revenue (PAD) coefficient value was smaller than General Allocation Fund (DAU).</em></em>

scholarly journals PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2020 ◽  
Vol 6 (1) ◽  
pp. 46-63
Author(s):  
Anton Robiansyah ◽  
Pratana Puspa Midiastuty ◽  
Eddy Suranta ◽  
Suparsiyem Suparsiyem
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Director General ◽  
Government Accountability ◽  
Testing Hypotheses ◽  
The Government ◽  
Positive Effect

Abstract   This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations.   Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

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