scholarly journals Questioning the E-Invoicing System, Tax E-Billing & E-Filling Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filling Terhadap Jumlah Penerimaan PPN]

2019 ◽  
Vol 2 ◽  
pp. 317
Author(s):  
Benyamin Melatnebar Wuarmanuk
Keyword(s):  
Data Collection ◽  
Hypothesis Test ◽  
Sample Selection ◽  
Value Added ◽  
Secondary Data ◽  
Total Sample ◽  
Test Results ◽  
Value Added Tax ◽  
Simultaneous Test ◽  
Negative Effect

This research was conducted to test whether there was an effect on the independent variables consisting of; (Registered corporate taxpayer, e-Invoice, e-Billing, and e-Filling) on the dependent variable, namely Value Added Tax receipts, both partially and simultaneously testing. The data obtained by the authors for the study; came from the Tangerang West Pratama Tax Office, which consisted of the number of Registered corporate taxpayer, the number of e-Invoices, the number of e-Billing deposited by PKP, and the number of e-Filling reported by PKP Value Added Tax receipts. The author uses a causal research design in his research methodology with a total sample of 48 pieces. The sample selection method used by the author is sampling by determining special characteristics, and the data type is secondary data, using a data collection for 4 years. Before conducting a hypothesis test, data is obtained using a data collection technique. From the existing data, an analysis is carried out by testing classical assumptions. The hypothesis test uses the method of multiple linear regression statistical analysis. The author obtained the following research results: (1) The test results were partly proven that Registered Taxable Income and e-Billing had a negative effect and also significant towards the acceptance of Value Added Tax, but e-Invoice had no effect on the Value Added Tax receipt, while e -Filling has a positive effect and also has a significant effect on Value Added Tax receipts. (2) Simultaneous test results prove that Taxable Registered Entrepreneurs, e-Invoice, e-Billing and e-Filling have a positive and significant effect on Value Added Tax revenue.

scholarly journals UKURAN PERUSAHAAN MEMODERASI PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 13 (2) ◽  
pp. 156
Author(s):  
Aprih Santoso ◽  
Teti Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statement ◽  
Test Results ◽  
Negative Effect ◽  
Equity Ratio ◽  
The Relationship

The purpose of this study is to analyze the effect of capital structure (debt equity ratio / DER) on firm value (per book value / PBV) with firm size (SIZE) as a moderating variable. This study uses secondary data obtained from LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The population in this study is LQ 45 companies listed on the Indonesia Stock Exchange in the period 2015-2018. The reasons or sample selection based on certain criteria are based on: Companies that are LQ 45 companies listed on the Indonesia Stock Exchange during the 2015-2018 period and who already have and submit complete financial statement data so that the sample data processed is 120 companies (35 companies x 4 research periods). T test results indicate that the capital structure has a negative effect on company milai. The moderation test results in this study turned out that the size of the company moderates (strengthens) the relationship between capital structure and firm value.

scholarly journals Pengaruh Profitabilitas dan Struktur Aktiva terhadap Struktur Modal (Studi Kasus pada Perusahaan Sub Sektor Transportasi Di Bursa Efek Asia Tenggara Periode 2012-2018)

2020 ◽  
Vol 3 (4) ◽  
pp. 461-473
Author(s):  
Deni Sunaryo
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Significant Negative Effect ◽  
Simultaneous Test ◽  
Multiple Regression Method ◽  
Negative Effect

The discussion leads to the influence of Profitability and Asset Structure on Capital Structure which shows the inequality of the results in previous studies. Therefore, this study aims to determine the effect of profitability and asset structure on capital structure. This study uses an empirical study for the transportation sub-sector companies in Southeast Asia in 2012-2018. The data used in this study are secondary data from transportation companies listed on the stock exchange during 2012-2018. The sampling method was taken and resulted in 8 companies as samples. The statistical analysis used in this research is multiple regression method, partial test and simultaneous test with SPSS version 23. The results of the study partially conclude that profitability has a significant negative effect on capital structure and asset structure has a significant negative effect on capital structure. The results of the research simultaneously show that the calculated F value is greater than the F table value, namely 6.348 > 3.17, and the significance value is smaller than 0.05 (0.003 < 0.05). Thus, Profitability and Asset Structure simultaneously influence Capital Structure. The study concluded that all independent variables have an influence on capital structure. Based on the test results of the coefficient of determination, the value of adjust R Square is 19.3%, the remaining 80.7% is influenced by other variables outside of this study.

scholarly journals ANALISIS PENERAPAN PMK NO.136/PMK.03/2012 TENTANG PENUNJUKAN BUMN SEBAGAI WAPU PPN (Studi Pada PT. Pertamina Geothermal Energi Area Kamojang)

2020 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Kamalah Saadah ◽  
Norma Etika Wati
Keyword(s):  
Data Collection ◽  
Geothermal Energy ◽  
Qualitative Method ◽  
Value Added ◽  
Secondary Data ◽  
Data Sources ◽  
Tax Administration ◽  
Value Added Tax ◽  
A Value ◽  
Reporting Procedures

This study aims to determine the description and analysis of the application of PMK No.136 / PMK.03 / 2012 which includes payment, deposit and reporting procedures for Value Added Tax at PT Pertamina Geothermal Energy (PGE) Kamojang Area. The method used in this research is descriptive qualitative method with data collection techniques by observation, interview and documentation. Data sources used in this study are primary and secondary data. This study produces a description that the obligations of PT PGE Kamojang Area as a Value Added Tax Taxpayer have been carried out properly in accordance with PMK No.136 / PMK.03 / 2012, but at the time of its implementation found errors from partner companies which resulted in delays. Further impacts will lead to the imposition of administrative fines for both parties. This research is expected to contribute input regarding Value Added Tax for PT PGE Kamojang Area to become a more orderly company in tax administration. The observations that have been made show that there are some discrepancies in the implementation of the Value Added Tax payment procedure. As a result, if it is not met, there will be sanctions for the delay in depositing and reporting the tax.

scholarly journals The Effect of Return On Assets, Current Ratio, Debt To Equity Ratio on Income Growth in Automotive Companies Registered in Indonesia Stock Exchange

2020 ◽  
Vol 1 (4) ◽  
pp. 291-299
Author(s):  
Euodia Stefani Handiyanti
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Test Results ◽  
Return On Assets ◽  
Current Ratio ◽  
Financial Reports ◽  
Simultaneous Test ◽  
Equity Ratio ◽  
Profit Growth

This study aims to examine and prove the effect of return on assets, current ratio, debt to equity ratio partially or simultaneously on profit growth in automotive companies listed on the Indonesia Stock Exchange. The data source used in this study is secondary data, which takes and quotes from financial reports obtained on the official website of the Indonesia Stock Exchange and financial reports on the official websites of each company. The sample selection used purposive sampling methodand obtained a number of 45 automotive companies. The analysis technique used in this research is the classical assumption test and multiple regression analysis. The data in this study were processed using the SPSS version 25 program. The partial test results (t test) show that the Return on Assets and Debt to Equity Ratio have a significant effect on profit growth in automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the Current Ratio has no significant effect on profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Simultaneous test results (Test F) show that the variables return on assets, current ratio, debt to equity ratio together have a significant effect on profit growth in automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018.

scholarly journals Determinan Struktur Modal Perusahaan Subsektor Konstruksi Bangunan di Bursa Efek Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 137
Author(s):  
Ninin Non Ayu Salmah ◽  
Sri Ermeila
Keyword(s):  
Capital Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Building Construction ◽  
Coefficient Of Determination ◽  
Negative Effect

The purpose of this research is to determine the effect of profitabity, asset structure and size on the capital structure of the Building Construction Sub-sector Company in the Indonesia Stock Exchange. This research is quantitative research Population are companies listed on the Building Construction Subsector on the Indonesia Stock Exchange, totaling 16 companies. The observation period is 2014 to 2018. The sample is determined based on non probability sampling with a purposive sampling technique. The total sample is 9 companies. The data used is secondary data. Data collection technique is documentation. Data analysis techniques are multiple linear regression with classical assumption, coefficient of determination and hypothesis test. The results of this research are simultaneously profitability, asset structure and size have a significant effect on capital structure, partially profitability has a negative and not significant effect on capital structure, partially the asset structure and size have positive and significant effect on capital structure, the regression equation is Y = -4,527-0,011X1 + 0.082X2 + 0.414X3 which shows profitability has a negative effect, asset  structure  and size has a positive effect, the coefficient of determination 34.3% which means the contribution of profitability, asset structure and size to capital structure is 38.8% while the remaining 61.2% is contributed by other variables not analyzed in this research.

APAKAH FAKTOR EKSTERNAL MEMPREDIKSI UNDERPRICING LEBIH BAIK DIBANDINGKAN FAKTOR INTERNAL? STUDI INITIAL PUBLIK OFFERING DI BEI TAHUN 2009-2017

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Saefudin Saefudin ◽  
Tri Gunarsih
Keyword(s):  
Interest Rates ◽  
Initial Public Offering ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Secondary Market ◽  
Company Size ◽  
Negative Effect ◽  
Underwriter Reputation ◽  
Public Offering

Underpricing is a phenomenon that still occurs in the Indonesian capital market, where the offering price of shares in the primary market is lower than the opening price or closing price on the first day on the secondary market. This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), company size, underwriter reputation, age, and interest rates on the underpricing of shares in companies’s Initial Public Offering (IPO) listing on the Indonesia Stock Exchange (BEI) in 2009 to 2017. The population in this study are companies that conduct IPOs on the BEI period 2009 to 2017. The sample selection in this study uses a purposive sampling method, based on certain criteria. The sample in this study were 183 underpricing companies from 205 companies conducting IPO in the period 2009 to 2017. The data used in this study used secondary data. The multiple regression analysis was implemented in this study. The results showed that DER, company size, and underwriter reputation did not significantly influence underpricing. While ROA, age and interest rates have a significant negative effect on underpricing. In this study, investors consider ROA, age, interest rates compared to DER, company size, and the reputation of the underwriter to invest in companies that make an IPO.Keywords: Underpricing, Initial Public Offering, and Indonesian Stock Exchange.

scholarly journals Dynamic Integrated Model for Assessing Fisheries: Discard Bans as an Implicit Value-Added Tax

2021 ◽  
Author(s):  
Jose Maria Da Rocha ◽  
Javier García-Cutrín ◽  
Maria-Jose Gutiérrez ◽  
Raul Prellezo ◽  
Eduardo Sanchez
Keyword(s):  
Value Added ◽  
Point Of View ◽  
Value Added Tax ◽  
Biological Variables ◽  
A Value ◽  
Long Run ◽  
The Social ◽  
Negative Effect ◽  
Short Run ◽  
The Impact

AbstractIntegrated economic models have become popular for assessing climate change. In this paper we show how these methods can be used to assess the impact of a discard ban in a fishery. We state that a discard ban can be understood as a confiscatory tax equivalent to a value-added tax. Under this framework, we show that a discard ban improves the sustainability of the fishery in the short run and increases economic welfare in the long run. In particular, we show that consumption, capital and wages show an initial decrease just after the implementation of the discard ban then recover after some periods to reach their steady-sate values, which are 16–20% higher than the initial values, depending on the valuation of the landed discards. The discard ban also improves biological variables, increasing landings by 14% and reducing discards by 29% on the initial figures. These patterns highlight the two channels through which discard bans affect a fishery: the tax channel, which shows that the confiscation of landed discards reduces the incentive to invest in the fishery; and the productivity channel, which increases the abundance of the stock. Thus, during the first few years after the implementation of a discard ban, the negative effect from the tax channel dominates the positive effect from the productivity channel, because the stock needs time to recover. Once stock abundance improves, the productivity channel dominates the tax channel and the economic variables rise above their initial levels. Our results also show that a landed discards valorisation policy is optimal from the social welfare point of view provided that incentives to increase discards are not created.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PT. SEMEN TONASA (Persero) DI KABUPATEN PANGKEP

2019 ◽  
Vol 15 (2) ◽  
pp. 52-68
Author(s):  
Muhamad Ali Wairooy
Keyword(s):  
Financial Performance ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Simple Linear Regression ◽  
Earnings Growth ◽  
Saturated Sample ◽  
Profit Growth

This study aims to test and analyze the effect of financial performance on profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency. Data collection using secondary data using samples in this study is a saturated sample (census). The population in this study is the number of years of financial performance (ROA) and the number of years of profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency, which is 36 months from 2015 - 2017, while the sample taken is the number of observations for 36 months (January 2015-December 2017). The data obtained were analyzed using simple linear regression analysis, t test and test coefficient of determination (R²) which processing was carried out with SPSS version 23. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that financial performance has a positive and significant effect on earnings growth.

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals ANALISIS KOMPARASI PENERAPAN INTERNET FINANCIAL REPORTING OLEH ORGANISASI PENGELOLA ZAKAT (OPZ) DI INDONESIA

2020 ◽  
Vol 7 (8) ◽  
pp. 1439
Author(s):  
Basyasyatul Hanafiyah ◽  
Noven Suprayogi
Keyword(s):  
Data Collection ◽  
Financial Reporting ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
T Test ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Significant Difference

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV

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