scholarly journals ANALISIS PERBANDINGAN ATAS MODEL REVALUASI ASET TETAP SESUAI PSAK NO. 16 (REVISI 2007) DAN DAMPAK PERPAJAKANNYA MENURUT UNDANG-UNDANG PAJAK

2016 ◽  
Vol 2 (1) ◽  
pp. 38-57
Author(s):  
Chandra Pribadi ◽  
Nurmiati Nurmiati
Keyword(s):  
Discount Rate ◽  
Income Tax ◽  
Positive Impact ◽  
Corporate Taxation ◽  
Descriptive Statistics ◽  
Fixed Asset ◽  
Fixed Assets ◽  
The Government ◽  
The Impact ◽  
Descriptive Qualitative

The purpose of this study was to determine how the impact of revaluation of fixed assets to corporate taxation. This research was conducted in PDAM Tirta Jaya Mandiri Sukabumi. The method of analysis in this research is descriptive qualitative non-statistical (non Descriptive Statistics). The results of the research that revaluation memiliiki impact on the final income tax where the impact of the activities of revaluation of fixed assets is the excess of the revaluation of fixed assets subject to final tax of 10%. Companies can save on taxes by 7% (assuming the petition filed since October 31, 2015 until December 31, 2015 and charged at 3%). Companies can save on taxes by 6% (assuming the petition filed since January 1, 2016 until the date of June 30, 2016 and charged at 4%) or save 4% (assuming the petition filed since July 1, 2016 until December 31, 2016 and charged at 6%). Discount rate provided by the government in 2015 was never used by the company, whereas the discount rate is the opportunity for the company to undertake the revaluation (revaluation) of fixed assets. Companies should consider doing a reassessment (revaluation) on fixed assets in return taking into account the positive impact for the company arising from such activities.Keywords: PSAK No.16, Revaluation of Fixed Assets, Fixed Asset Revaluation Impact.

scholarly journals Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 554-569
Author(s):  
Dian Sulistyorini Wulandari
Keyword(s):  
Income Tax ◽  
Positive Impact ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Tax Aggressiveness ◽  
Tax Revenues ◽  
Targeted Sampling ◽  
Fixed Assets ◽  
The Government

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating  or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers listed on the Indonesia Stock Exchange (IDX) between 2017 and 2019. Targeted sampling was used to select the samples, and 54 companies obtained samples. The analytical method used is multiple  regression analysis. The results of this study show that the Inventory Intensity does not affect tax aggressiveness. Capital Intensity, Fixed Assets Intensity, and Firm Size have a significant positive impact on tax aggressiveness.

scholarly journals DAMPAK PENDAPATAN BADAN USAHA MILIK DESA (BUMDES) TERHADAP KEMISKINAN MASYARAKAT (Studi Kasus Desa Peunaga Pasi Kecamatan Meureubo Kabupaten Aceh Barat

2021 ◽  
Vol 15 (2) ◽  
Author(s):  
Yuliati Yuliati ◽  
Alisman Alisman ◽  
Bukhari Bukhari
Keyword(s):  
Analytical Method ◽  
Positive Impact ◽  
Poverty Level ◽  
Village Community ◽  
The Government ◽  
The Impact ◽  
The Village ◽  
Descriptive Qualitative

The role of village-owned enterprisesis an institution managed by the government and the village community which aims to strengthen the village economy. This research was conducted for see the impact of village-owned enterprises in overcoming poverty in Peunaga Pasi village, Meureubo sub-district, West Aceh district year 2020. This study aims to determine the impact of village-owned enterprises in overcoming poverty. The analytical method used is descriptive qualitative, using a sample of 22 respondents.the results of this study indicate that village-owned enterprises have a positive impact on poverty. the existence of village-owned enterprises has reduced the poverty level of the community in the village of Peunaga Pasi, Meureubo sub- district, West Aceh district

Does a carbon emissions trading scheme spur urban green innovation? Evidence from a quasi-natural experiment in China

2021 ◽  
pp. 0958305X2110153
Author(s):  
Chao Li ◽  
Xiangyou Li ◽  
Deyong Song ◽  
Meng Tian
Keyword(s):  
Energy Conservation ◽  
Alternative Energy ◽  
Positive Impact ◽  
Emission Trading ◽  
Green Innovation ◽  
Urban Green ◽  
Carbon Emissions Trading ◽  
The Government ◽  
Trading Scheme ◽  
The Impact

Based on the panel data of 277 cities between 2003 and 2017 and a unique city-level dataset of green patent applications, this study employs the difference-in-differences (DID) method to evaluate the effect of China’s carbon emission trading scheme (ETS) pilots on urban green innovation. The findings indicate that China’s ETS pilots have a positive impact on urban green innovation, and that impact is more significant for municipalities than for prefecture-level cities. Furthermore, the impact on different categories of urban green innovation is heterogeneous. More specifically, China’s ETS pilots have significantly spurred urban green innovation that is closely related to energy conservation and emission reduction, including alternative energy production, transportation, energy conservation and so forth. Moreover, the facilitating effect of China’s ETS pilots on urban green innovation suffers from a lagging effect, which began to show a significant positive effect in 2016. Overall, this paper identifies the effect of China’s ETS pilots on urban green innovation, and suggests that the government should consider the heterogeneity of urban green innovation when designing national ETS policies.

scholarly journals Demographics associated with US healthcare disparities are exacerbated by the telemedicine surge during the COVID-19 pandemic

2021 ◽  
pp. 1357633X2110259
Author(s):  
Kristin N Gmunder ◽  
Jose W Ruiz ◽  
Dido Franceschi ◽  
Maritza M Suarez
Keyword(s):  
Income Tax ◽  
Healthcare Disparities ◽  
Descriptive Statistics ◽  
Internal Revenue Service ◽  
Patient Specific ◽  
Postal Code ◽  
The Us ◽  
Hispanic Patients ◽  
The Impact ◽  
Racial Ethnic

Introduction As coronavirus disease 2019 (COVID-19) hit the US, there was widespread and urgent implementation of telemedicine programs nationwide without much focus on the impact on patient populations with known existing healthcare disparities. To better understand which populations cannot access telemedicine during the coronavirus disease 2019 pandemic, this study aims to demographically describe and identify the most important demographic predictors of telemedicine visit completion in an urban health system. Methods Patient de-identified demographics and telemedicine visit data ( N = 362,764) between March 1, 2020 and October 31, 2020 were combined with Internal Revenue Service 2018 individual income tax data by postal code. Descriptive statistics and mixed effects logistic regression were used to determine impactful patient predictors of telemedicine completion, while adjusting for clustering at the clinical site level. Results Many patient-specific demographics were found to be significant. Descriptive statistics showed older patients had lower rates of completion ( p < 0.001). Also, Hispanic patients had statistically significant lower rates ( p < 0.001). Overall, minorities (racial, ethnic, and language) had decreased odds ratios of successful telemedicine completion compared to the reference. Discussion While telemedicine use continues to be critical during the coronavirus disease 2019 pandemic, entire populations struggle with access—possibly widening existing disparities. These results contribute large datasets with significant findings to the limited research on telemedicine access and can help guide us in improving telemedicine disparities across our health systems and on a wider scale.

Insider Trading Laws and Corporate Governance Impact on Investment Decision

2021 ◽  
Vol 3 (2) ◽  
pp. 126-137
Author(s):  
Sadaf Khan ◽  
Ubaid Ur Rehman
Keyword(s):  
Corporate Governance ◽  
Insider Trading ◽  
Positive Impact ◽  
Investment Decision ◽  
Investment Decisions ◽  
Future Research ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
The Government ◽  
The Impact

This research aims to analyze the impact of insider trading laws and corporate governance on investment decisions. For this purpose, the data of 400 potential and actual investors employed who provided their feedback on a structured questionnaire. When the data is collected, it was cleaned. The normality of data and reliability of items were also checked and within limits. Simple Regression was applied to test hypotheses. It was concluded that the perception of insider trading laws and corporate governance have a positive impact on investment decisions. The study has wide implications and the government and corporation both can be beneficial from its insight and findings, and exercise good corporate governance practices and follow stringent insider trading laws. The study also paves the way for future research.

scholarly journals Impact of Business Plans for the Development of MSMEs

2019 ◽  
Vol 2 (2) ◽  
pp. 375-379
Author(s):  
Irwan Sugiarto
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Positive Impact ◽  
Business Planning ◽  
Business Plans ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.

scholarly journals The Giving Of Disciplinary Penalty of Civil Servants Based On Government Regulation Number 53 of 2010 in Governments of Demak Regency

2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Secondary Data ◽  
Civil Servant ◽  
Civil Servants ◽  
Disciplinary Action ◽  
Primary Data ◽  
Immediate Supervisor ◽  
The Government ◽  
The Impact

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.

scholarly journals Does the Tax System Reduce Tax Evasion in Light of the Governance Mechanisms? Evidence From Jordan

2021 ◽  
Vol 12 (2) ◽  
pp. 99
Author(s):  
Ashraf Bataineh
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Social Impact ◽  
Positive Impact ◽  
Governance Mechanisms ◽  
Official Statistics ◽  
Tax System ◽  
Study Results ◽  
The Impact ◽  
Awareness Level

This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.

scholarly journals Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
Tiolina Evi ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Know How ◽  
Analysis Techniques ◽  
Incentive Policies ◽  
The Government ◽  
The Stability ◽  
The Impact

This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim of helping workers. The research method used in this research is a qualitative method. The purpose of this research is descriptive. Data collection techniques that have been collected, were analysed using qualitative data analysis techniques. The result of this research is to know the impact of government incentives for workers who have met the qualifications of the incentive recipients and to know how the scheme is in fulfilling this PPh 21 incentive.

scholarly journals Program Pemulihan Ekonomi Nasional Sebagai Kebijakan Penanggulangan Dampak Pandemi Covid-19 Pada Sektor UMKM

2021 ◽  
Vol 8 (2) ◽  
pp. 110-116
Author(s):  
Ratnawaty Marginingsih
Keyword(s):  
Positive Impact ◽  
Descriptive Analysis ◽  
Economic Recovery ◽  
Analysis Technique ◽  
National Economic ◽  
Qualitative Descriptive ◽  
The Government ◽  
Recovery Program ◽  
The Impact ◽  
Economic Recovery Program

Abstrak  Berbagai permasalahan yang terjadi pada UMKM terdampak pandemi cukup dirasakan oleh para pelaku usaha tersebut. Hal ini tentu saja berakibat pada penurunan keuntungan secara signifikan dikarenanakan tingkat produktivitas yang rendah. Langkah terkait pemulihan ekonomi, dalam hal ini pemerintah melalui kementrian keuangan membuat kebijakan luar biasa untuk memitigasi dampak covid-19 dan perlambatan ekonomi dengan membuat Program Pemulihan Ekonomi Nasional (PEN).  Metode penelitian yang digunakan dalam penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan Program Pemulihan Ekonomi Nasional (PEN) memiliki dampak positif bagi sektor UMKM pada masa pandemi covid-19 sebagai langkah kebijakan yang diambil oleh pemerintah untuk mendukung pemulihan perekonomian nasional khususnya sektor UMKM yang memiliki kontribusi cukup besar. Rekomendasi kebijkan penguatan UMKM tidak hanya pada masa pandemi tetapi juga pada masa pemulihan dan pasca pandemi sehingga percepatan pemulihan ekonomi nasional dapat mencapai kestabilannya. Kata Kunci: Program PEN, Kebijkan Pandemi, UMKM  Abstract - The various problems that occur in SMEs affected by the pandemic are quite felt by these business actors. This of course results in a significant reduction in profits due to low productivity levels. Steps related to economic recovery, in this case, the government through the ministry of finance, make extraordinary policies to mitigate the impact of covid-19 and the economic slowdown by creating the National Economic Recovery Program (PEN). The research method used in this paper is a qualitative descriptive analysis technique. The results of the study show that the National Economic Recovery Program (PEN) has a positive impact on the MSME sector during the COVID-19 pandemic as a policy step taken by the government to support the recovery of the national economy, especially the MSME sector which has a significant contribution. Recommendations for strengthening MSME policies are not only during the pandemic but also during the recovery and post-pandemic period so that the acceleration of national economic recovery can achieve stability. Keywords: PEN Program, Pandemic Policy, MSME 

Sign in / Sign up

Export Citation Format

Share Document