scholarly journals PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 120-129
Author(s):  
Astri Warih Anjarwi ◽  
Linda Kharisma

The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.

Author(s):  
I Gede Dea Joendra Septyana Putra ◽  
Ni Luh Karmini ◽  
I Wayan Wenagama

This study aims to analyze the effect of the number of tourist visits and the average tourist expenditure on the local income of Bali Province, to analyze the effect of the number of tourist visits, average tourist expenditure, and local income on the economic growth of Bali Province, and to analyze the role of income. native areas in mediating the effect of the number of tourist visits and the average tourist expenditure on the economic growth of Bali Province. The data used in this research is secondary data, with the method of observation by observing documents or secondary data sources that are related. This study uses time series data with a total of 30 years of observations from 1990-2019, with the analysis technique used is Path Analysis. This study shows the results that the number of tourist visits and the average tourist expenditure have a positive and significant effect on local income in Bali Province. The number of tourist visits, the average tourist expenditure and local revenue have a positive and significant effect on economic growth in Bali Province. Own-source revenue mediates the effect of the number of tourist visits and the average tourist expenditure on economic growth in Bali Province.


2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Leli Putri Ansari

AbstractThis study aims to analyze the effect of wages and production on oil palm plantation companies, a case study of PT.Socfindo Seunagan  Nagan Raya district. This research methode uses multiple liniear regression data analysis model. This research is quantitative and time series data for the period of 2005-2016 and data in the form of secondary data obtained from PT.Socfindo Seunagan  Nagan Raya district and Central Bureau of statistics (BPS) Nagan Raya district.Based on the results of research partial testing that wages have a significant influence on labor for demand. Where as production has no significant effect on the demand  for labor. Simultaneous testing that wages and production effect labor for demand Keyword: Wage, production, and labor for demand


2019 ◽  
Vol 9 (1) ◽  
pp. 51-56
Author(s):  
Herman Diartho Cahyo

This research is a Descriptive research which aims to find out how much the level of labor elasticity of tourism subsector in Lumajnag regency, to know contribution of tourism subsector to local revenue (PAD) in Lumajang Regency, and to know the growth of labor absorption in tourism sector in Lumajang regency. The type of data used in this research is secondary data in the form of time series data with the object of research on the tourism subsector in Lumajang District and data obtained from the Department of Tourism, Department of Manpower and Dinas revenue Lumajang District in 2011-2017. Data analysis method used in this research is elasticity and proportion analysis. The results of this study indicate that the ability of the tourism subsector is not much in the absorption of labor that is equal to -1.49 percent of the number of workers who have worked or categorized as inelastic. In addition, the tourism subsector also did not contribute a considerable amount during the period of 2011-2017 to the Regional Original Income of Lumajang Regency which averaged only 1.41 percent. Overall contribution or contribution given by the tourism sector from year to year during the period 2011-2017 tends to decrease.


2019 ◽  
Vol 7 (2) ◽  
pp. 155-159
Author(s):  
Annisa Nur Pita ◽  
Saiqa Ilham Akbar

In 2017, the growth of the tourism sector in Indonesia ranked the ninth highest in the world (WTTC, 2018). Growth in the tourism sector also has an impact on employment in this sector. This study aims to estimate the effect of the development of the tourism industry on employment in the tourism sector and how much influence. The data used is secondary data from BPS. The form of data is panel data consisting of time series data and cross sections. The time series data is in 2010-2016 while the cross section data consists of 34 provinces in Indonesia. The analytical tool used is regression with panel data. The results of the fixed effect model panel regression can be seen that the probability value of each independent variable is less than the critical value of 5% (0.05). Then it can be concluded that the variable Number of Star Hotels, Number of Non-Star Hotels, Number of Domestic Tourists and Number of Foreign Tourists has a significant and positive effect on the Labor variable in Indonesia. The more the number of star hotels, the number of non-star hotels, the number of domestic tourists and the number of foreign tourists, the higher the absorption of the workforce in the tourism sector.


2020 ◽  
Vol 5 (2) ◽  
pp. 14
Author(s):  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Novita Dwi Cahyanti ◽  
Kiki Asmara, S.E., MM

Abstrak Kemiskinan menjadi permasalahan yang sering dihadapi suatu daerah dan juga masyarakat.Tujuan dari penelitian ini yaitu untuk menguji Pengaruh Pertumbuhan Ekonomi, Pengangguran, dan Pendidikan secara parsial dan secara simultan terhadap Kemiskinan di Provinsi Jawa Timur tahun 2009 – 2019. Penelitian ini menggunakan data time series tahun 2009 – 2019. Data yang digunakan terdiri dari Pertumbuhan Ekonomi, Pengangguran, Pendidikan dan Kemiskinan di provinsi Jawa Timur. Teknik analisis data yang digunakan dalam penelitian yaitu Regresi Linier Berganda. Dari hasil pengujian diketahui bahwa Pertumbuhan Ekonomi, Pendidikan, Pengangguran berpengaruh secara simultan terhadap Kemiskinan di Jawa Timur tahun 2009 – 2019. Selain itu, secara parsial Pertumbuhan Ekonomi dan Pendidikan berpengaruh negatif signifikan terhadap Kemiskinan di Provinsi Jawa Timur. Sedangkan pengangguran secara parsial tidak berpengaruh terhadap kemiskinan di Provinsi Jawa Timur tahun 2009 – 2019. Kata kunci : Pertumbuhan ekonomi, pendidikan, pengangguran, dan kemiskinan. Abstract Poverty is a problem that is often faced by a region and society. The purpose of this study is to examine the effect of economic growth, unemployment, and education partially and simultaneously on poverty in East Java Province in 2009 - 2019. This study uses time series data. 2009 - 2019. The data used consists of Economic Growth, Unemployment, Education and Poverty in the province of East Java. The data analysis technique used in this research is Multiple Linear Regression. From the test results it is known that economic growth, education, unemployment simultaneously affect poverty in East Java in 2009 - 2019. In addition, partially economic growth and education have a significant negative effect on poverty in East Java Province. Meanwhile, partial unemployment has no effect on poverty in East Java Province in 2009 - 2019.  Key words: economic growth, education, unemployment, and poverty.


2020 ◽  
Vol 12 (12) ◽  
pp. 4925 ◽  
Author(s):  
Kateřina Krzikallová ◽  
Filip Tošenovský

The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion and discuss subsequently the sustainability of the current value added tax system in the European context. The analysis was conducted for the Czech and Slovak Republics, two traditionally strong trading partners, and for an important commodity, copper. In the analysis, regression methods applied to official time series data on copper export from the Czech Republic to Slovakia were employed together with appropriate statistical tests to detect potential significance of the new legislative tools, the value added tax control statement and reverse charge mechanism. Moreover, the study considers fundamental economic factors that affect foreign trade in parallel. Based on the analysis, there is sound evidence that the major historical turnaround experienced by the time series took place due to the then forthcoming legislative measures that were to restrain the possibility of carousel frauds. The results confirm the positive impact of the measures and also suggest the necessity of more systematic changes in the tax system.


2020 ◽  
Vol 1 (1) ◽  
pp. 53-68
Author(s):  
Zakaria Batubara ◽  
Eko Nopiandi

This research aims to determine the effect of inflation, exchange rates, and the BI Rate on mudharabah savings in Islamic banking in Indonesia partially and simultaneously. This research is a quantitative study with time-series data. The data used in this study are secondary data. The population in this study is inflation data, the rupiah exchange rate, and the BI Rate and mudharabah savings. The population of Islamic banks in this study totalled 34 Islamic banks. The data analysis technique used in this study is the multiple regression analysis. Partially, inflation, exchange rates or the rupiah exchange rate and the BI Rate have a positive effect on mudharabah savings in Islamic banking in Indonesia. Simultaneously the inflation variable, the exchange rate or the rupiah exchange rate and the BI Rate have a significant effect on mudharabah savings in Islamic banking in Indonesia with an influence of 88.6%.


2013 ◽  
Author(s):  
Stephen J. Tueller ◽  
Richard A. Van Dorn ◽  
Georgiy Bobashev ◽  
Barry Eggleston

2020 ◽  
Vol 2 (2) ◽  
pp. 454
Author(s):  
Julkifli Purnama ◽  
Ahmad Juliana

Investment in the capital market every manager needs to analyze to make decisions so that the right target to produce profits in accordance with what is expected. For that, we need a way to predict the decisions that will be taken in the future. The research objective is to find the best model and forecasting of the composite stock price index (CSPI). Data analysis technique The ARIMA Model time series data from historical data is the basis for forecasting. Secondary data is the closing price of the JCI on July 16 2018 to July 16 2019 to see how accurate the forecasting is done on the actual data at that time. The results of the study that the best Arima model is Arima 2.1.2 with an R-squared value of 0.014500, Schwarz criterion 10.83497 and Akaike info criterion of 10.77973. Results of forecasting actual data are 6394,609, dynamic forecast 6387,551 selisish -7,05799, statistics forecas 6400,653 difference of 6,043909. For investors or the public can use the ARIMA method to be able to predict or predict the capital market that will occur in the next period.


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