Faktor-Faktor yang Mempengaruhi Pernjualan Mobil Sedan di Indonesia dan Memprediksi Penerimaan Pajak Penjualan atas Barang Mewah (PPnBM) Kendaraan Mobil Periode 2013-2017

This study aims to examine the effect of previously sales, price of the goods, and price of subtitute goods to sales of sedan car. Independent variables used in this study previously sales, price of the goods, and price of subtitute goods, and prediction of sales tax on luxury goods. Shile the dependent variable in thisstudy was measured using sales of sedan cars the measured of the car unit is succesfully sold every year during in the period 2013-2017. The population in this study amounted to 24 sedan’s companies list on Combined Motor Vehicle Industry (GAIKINDO) during 2013 until 2017. Determination of the sample using purpossive sampling method and obtained a sample of 5 sedan’s companies based on certain criteria. The analysis tool used in the panel and the selected model is fixed effect model. The result show that previous sales has positively effect on the sales of sedan car, price of the goods has positive effect on the sales of sedan car. Meanwhile price of subtitute goods has negative effect on the sales of sedan car.

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TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Media Ekonomi ◽

10.25105/me.v27i1.5284 ◽

2019 ◽

Vol 27 (1) ◽

pp. 17

Author(s):

Yulyanah Yulyanah ◽

Sri Yani Kusumastuti

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Fixed Effect Model ◽

Analysis Tool ◽

Debt Level ◽

Effect Model ◽

Food And Beverage ◽

Negative Effect

This study aimed to examine the effect of profit level, debt level and institutional ownership to tax avoidance. The population in this study amounted to 18 food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2013-2017. Determination of the sample using purposive sampling method and obtained a sample of 5 food and beverage companies based on certain criteria. Independent variables used in this study profit level, debt level and institutional ownership, and the dependent variable was measured using the tax avoidance the measured of the book tax difference (BTD). The analysis tool used is the panel regression and the selected model is a fixed effect model. The result showed that profit level has positive effect on the tax avoidance. Meanwhile the debt level does not have effect on the tax avoidance and institutional ownership has negative effect on tax avoidance.

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PENGARUH INVESTASI, PENGELUARAN PEMERINTAH DAN TENAGA KERJA TERHADAP PDRB KABUPATEN/KOTA DI PROPINSI BANTEN TAHUN 2010-2014

Jurnal Ekonomi Pembangunan ◽

10.22219/jep.v14i1.3890 ◽

2016 ◽

Vol 14 (1) ◽

pp. 112

Author(s):

Ahmad Jazuli Rahman ◽

Aris Soelistyo ◽

Syamsul Hadi

Keyword(s):

Research Study ◽

Government Expenditure ◽

Fixed Effect Model ◽

Domestic Product ◽

Analysis Tool ◽

Test Results ◽

Effect Model ◽

Foreign Government ◽

Negative Effect ◽

Positive Effect

The purpose of the study was to determine the effect of variable investment (domestic and foreign), Government Expenditure, Labor (Labor Force Works) for the Gross Regional Domestic Product in Banten Province. The analysis tool used regression panel data. the test results obtained deteminasi coefficient R ^ 2 for the fixed effect model of 0.9987. This showed that the ability of independent variables in explaining the dependent variable of 99.87%. The results of the research study concluded that Investment, Government Expenditures and Labor was positive and significant impact on the Gross Regional Domestic Product with the results of Statistics 3.55 F more large than F table is 2.38. While the partial test results showed that investment and government expenditure was a significant and positive effect while the labor was negative effect on the Gross Regional Domestic Product.

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PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v14i2.1459 ◽

2020 ◽

Vol 14 (2) ◽

Author(s):

Marice Waroi ◽

Aaron M. A. Simanjuntak ◽

Hastutie Noor Andrianti

Keyword(s):

Motor Vehicle ◽

Motor Vehicles ◽

Purchasing Power ◽

Analysis Technique ◽

Standard Coefficient ◽

Research Population ◽

Negative Effect ◽

Tax Payments ◽

Positive Effect

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

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ANALISIS FINANCIAL LEVERAGE, GROWTH, DAN RISIKO BISNIS TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 PADA PERIODE 2013-2017

Jurnal Manajemen ◽

10.25170/jm.v16i1.791 ◽

2019 ◽

Vol 16 (1) ◽

pp. 64-77

Author(s):

Lorraine Analia Aglen ◽

Yunia Panjaitan

Keyword(s):

Fixed Effect Model ◽

Business Risk ◽

Analysis Method ◽

Financial Leverage ◽

Effect Model ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Asset Growth ◽

Positive Effect

This study aims to examine the effect of financial leverage, growth, and business risk on firm’s profitability. Using 18 companies listed on LQ45 index during 2013 – 2017. The research used a panel data regression analysis method with Fixed Effect Model (FEM) as the estimator model. The findings suggest that financial leverage has a negative effect on firm’s profitability, asset growth has a positive effect on firm’s profitability, and business risk does not affect firm’s profitability.

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Analisis Determinan Ketimpangan Pendapatan Di Provinsi Jawa Barat Tahun 2015-2020

Jurnal Ekonomi Pembangunan ◽

10.23960/jep.v10i2.268 ◽

2021 ◽

Vol 10 (2) ◽

pp. 95-104

Author(s):

Widyastuti Dias ◽

Lucia Rita Indrawati

Keyword(s):

Income Inequality ◽

Cross Section ◽

Human Development Index ◽

Fixed Effect Model ◽

West Java ◽

Effect Model ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

This study aims to analyze the factors that influence income inequality in the province of West Java. The data used is in the form of a cross-section of 28 districts or cities in the area of West Java and a time series for a period of 6 years, namely from 2015-2020. This study uses panel data regression analysis using a fixed-effect model and is processed with the help of Eviews 10. The results showed that the Human Development Index had a significant positive effect on income inequality. The population had an insignificant negative effect on income inequality. The open unemployment rate had a positive and minor impact on income inequality.

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ANALISIS PERKEMBANGAN SEKTOR KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DI NEGARA ISLAM

Mamba'ul 'Ulum ◽

10.54090/mu.46 ◽

2021 ◽

Vol 17 (2) ◽

pp. 27-37

Author(s):

Izzun Khoirun Nissa

Keyword(s):

Economic Growth ◽

Interest Rates ◽

Fixed Effect Model ◽

Islamic Finance ◽

Islamic Banks ◽

Effect Model ◽

Islamic Countries ◽

Negative Effect ◽

Conventional Banks ◽

Positive Effect

This study analyzes the development of the financial sector on economic growth in Islamic countries in twelve Islamic countries for the period of 2011-2018. This study aims to determine the effect of the sector from conventional and sharia banking or the whole on economic growth in Islamic countries and from the Islamic finance sector to economic growth in Islamic countries. This study applied panel data to estimate empirically involving 12 Islamic countries during the 2011-2018 period. This study reveals that the fixed Effect model is the best model to explain the effect of the independent variables as a whole and specifically the Islamic finance sector on the dependent variable. Overall, the results of this study indicate that the variables of interest rates, total assets of conventional banks, financing and total assets of Islamic banks have no effect on economic growth. Meanwhile, the deposit variable has a negative effect and the number of Islamic banks has a positive effect on economic growth. Furthermore, the test for the Islamic finance sector on economic growth, the financing variable and the number of sharia offices have a significant positive effect on economic growth. For the variable total assets of Islamic banks has no effect on economic growth.

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Effect of Individual Characteristics, Work Characteristics and Organizational Characteristics on the Permanent Lecturer Performance at Warmadewa University

International Journal of Contemporary Research and Review ◽

10.15520/ijcrr.v10i12.771 ◽

2019 ◽

Vol 10 (12) ◽

pp. 21693-21699

Author(s):

AA. Media Martadiani ◽

Ida Ayu Surasmi ◽

Ita Sylvia Azita Azis ◽

I Made Artawan

Keyword(s):

Sample Size ◽

Secondary Data ◽

Job Characteristics ◽

Individual Characteristics ◽

Organizational Characteristics ◽

Analysis Tool ◽

Negative Effect ◽

Data Analysis Tool ◽

Positive Effect

This study aims to analyze and explain the effect of Individual Characteristics, Job Characteristics and Organizational Characteristics on the Permanent Lecturers Performance at Warmadewa University. The hypothesis used consists of: (1) Individual characteristics have a positive and significant effect on lecturer performance, (2) Job characteristics have a positive and significant effect on lecturer performance, (3) Organizational Characteristics have a positive and significant effect on lecturer performance. The design of this study is quantitative with a sample size of 196 people calculated using the Slovin formula and determination of the sample size using the probability sampling method. The data used in this study are primary and secondary data both quantitative and qualitative data. Analysis tool used in WarpPLS Version 6.0. The results showed that Individual Characteristics had a significant negative effect on lecturer performance, job characteristics had a positive effect not significant on lecturer performance and organizational characteristics had a negative and significant effect on lecturer performance.

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Pengaruh Desentralisasi Fiskal Terhadap Inflasi di Propinsi Nusa Tenggara Barat

Jurnal Ekonomi dan Bisnis Indonesia ◽

10.37673/jebi.v2i2.4 ◽

2017 ◽

Vol 2 (2) ◽

pp. 53-61

Author(s):

Rozzy Apprirachman ◽

Didi Suwardi ◽

Abdul Hadi Ilman

Keyword(s):

Fiscal Decentralization ◽

Revenue Sharing ◽

Fixed Effect Model ◽

Positive Influence ◽

Significance Level ◽

Fem Method ◽

Effect Model ◽

Negative Effect ◽

Regional Product ◽

Positive Effect

This research is designed to find the effect of fiscal decentralization on inflation in West Nusa Tenggara (NTB) province during the period of 2010- 2014 for ten districts in NTB in forms of panel data.. Fiscal Decentralization is proxied from the ratio of specific allocation fund (DAK) to the regional expenditure budget (APBD), ratio of general allocation fund (DAU) to APBD, ratio of revenue sharing fund (DBH) to APBD , and regional retribution. Meanwhile, inflation is proxied by the Gross Domestic Regional Product. Tool’s analysis used in this research is multivariable linear regression by applying Fixed Effect Model (FEM) method. The results show that the ratio of DAK to APBD has a significant negative effect on inflation in the region with 95 percent significance level. If the DAK increased one unit then the inflation will be reduced by 0.1290144 unit. Meanwhile, the ratio of DAU to APBD has positive influence on inflation with coefficient value of 0.5825204. moreover, the ratio of DBH to APBD has positive effect on inflation with the value of the coefficient is 0,4592334. On the other hand, the regional retribution has negative and significant influence on inflation with coefficient 0.0003764.

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Analisis Industri Perbankan Tahun 2007-2016 dengan Pendekatan SCP: Studi Kasus Negara Indonesia dan Filipina

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v6i1.11072 ◽

2019 ◽

Vol 6 (1) ◽

pp. 33

Author(s):

Handayani Novika Sari ◽

Moh. Adenan ◽

Agus Luthfi

Keyword(s):

Market Structure ◽

Global Financial Crisis ◽

Banking Industry ◽

Fixed Effect Model ◽

The Philippines ◽

Effect Model ◽

Negative Effect ◽

The Global Financial Crisis ◽

And Behavior ◽

Positive Effect

The phenomenon of the global financial crisis in 2008 has an impact on the instability of banks, so the banking industry is changes. The emerging change of the banking industry, as a result of the bank's efforts to increase profitability. The structure- conduct-performance analysis becomes an appropriate paradigm for analyzing changes in the banking industry using three minds: traditional hypotheses, differentiation hypotheses, and efficiency hypotheses. The purpose of this study was to determine the effect of market structure and behavior variables on banking profitability. The method used in this study was the calculation of the ratio of concentration, HHI, and fixed effect model in the banking industry of Indonesian and the Philippines. The results of this study indicated that the market structure of the Indonesian banking industry was in a strict oligopoly condition so that it undergoes a change towards increasingly concentrated competition and into the traditional hypotheses, where the concentration ratio (CR4) could affect the ROA. In addition, NIM and CAR had a significantly positive effect, but LDR and NPL had no significantly negative effect on profitability. Other findings indicated that market structure of the Philippine banking industry was in a loose oligopoly condition affecting to experience efficiently competition and categoried into the efficiently hypotheses, where market share (MS) could affect ROA. In addition, NIM had no significantly positive effect, CAR had significantly positive effect, NPL and negative LDR had no significant effect on profitability. Keywords: Efficiency Hypothesis, Traditional Hypothesis, Profitability, Market Structure.

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PENGARUH KECUKUPAN MODAL, RISIKO DAN EFISIENSI TERHADAP KINERJA KEUANGAN BANK SEBELUM DAN MASA PANDEMI COVID-19

Prosiding SENAPENMAS ◽

10.24912/psenapenmas.v0i0.15216 ◽

2021 ◽

pp. 1439

Author(s):

Rosmita Rasyid ◽

Herni Kurniawati

Keyword(s):

Multiple Regression ◽

Stock Exchange ◽

Total Sample ◽

Fixed Effect Model ◽

Fixed Effect ◽

Capital Adequacy ◽

Effect Model ◽

Negative Effect ◽

Difference Test ◽

Positive Effect

This study aims to examine the effect of covid 19 on financial performance and the factors that are thought to influence it, namely capital adequacy, risk and efficiency. The study was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 and 2020. The sample was determined using the purposive method. sampling, in order to obtain a total sample of 21 banking companies. The method used is to perform a mean difference test and multiple regression analysis with the fixed effect model (FEM). The results of this study show that the average ROA, CAR, NPL, LDR and BOPO before covid with during covid are significantly different, the results of multiple regression show that LDR has a positive effect on ROA and BOPO has a negative effect on ROA while CAR and NPL have no effect on ROA.Penelitian ini bertujuan untuk menguji pengaruh covid 19 atas kinerja keuangan serta faktor yang diduga mempengaruhinya yakni kecukupan modal, risiko dan efisiensi.Penelitian dilakukan pada perusahaan perbankan yang terdafrat di Bursa Efek Indonesia (BEI) pada periode 2019 dan 2020. Sampel ditentukan dengan menggunakan metode purposive sampling, sehingga diperoleh jumlah sampel sebanyak 21 perusahaan perbankan. Metode yang digunakan adalah dengan melakukan uji beda rata-rata dan analisis regresi berganda dengan fixed effect model (FEM). Hasil penelitian ini menunjukkan rata-rata ROA, CAR, NPL, LDR dan BOPO sebelum covid dengan selama covid adalah berbeda signikan, Hasil regresi berganda memperlihatkan bahwa LDR berpengaruh positf terhadap ROA dan BOPO berpengaruh negatif terhadap ROA sedangkan CAR, dan NPL tidak berpengaruh terhadap ROA

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