scholarly journals KEBIJAKAN FISKAL DALAM PANDEMI COVID-19 : DAMPAK DAN TANTANGAN PENERIMAAN PAJAK DI KPP WAJIB PAJAK BESAR DUA

Scientax ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 248-264
Author(s):  
Riyanto ◽  
Nyoman Asri Hapsari Pande Mudara
Keyword(s):  
Income Tax ◽  
Quantitative Method ◽  
Secondary Data ◽  
Economic Recovery ◽  
Tax Revenue ◽  
Domestic Trade ◽  
Fiscal Incentives ◽  
The World ◽  
The Impact ◽  
Economic Capacity

COVID-19 that has hit the world has an impact on the Indonesian economy. Tax revenue at Large Tax Office Two is also affected by the COVID-19 pandemic caused by delays in international and domestic trade. This study aims to determine the magnitude of the impact of the COVID-19 pandemic on tax revenues and the need for fiscal incentives in the context of economic recovery. The method used in this research is a descriptive quantitative method using a secondary data analysis approach. Based on the research results, the impact of the COVID-19 pandemic has caused a significant decrease in tax revenue. Fiscal incentives in the form of income tax Borne by Government need to be expanded and the criteria made easier so that employees get additional economic capacity that employees can use to encourage domestic economic rotation.

scholarly journals Dampak Pandemi COVID-19 terhadap Perekonomian Indonesia

2020 ◽  
Vol 5 (2) ◽  
pp. 212 ◽  
Author(s):  
Dito Aditia Darma Nasution ◽  
Erlina Erlina ◽  
Iskandar Muda
Keyword(s):  
Data Analysis ◽  
Research Methodology ◽  
World Economy ◽  
Quantitative Method ◽  
Secondary Data ◽  
Slow Pace ◽  
The World ◽  
Data Source ◽  
The Impact ◽  
Trade And Investment

<p><em>This study aims to determine the impact of the COVID-19 pandemic on the Indonesian economy. Until this research was written, 93 countries were found infected with COVID-19. The spread of COVID-19 which had spread eventually brought very bad risks to the world economy, including Indonesia, especially in terms of tourism, trade and investment. The method used in this research is descriptive quantitative method that uses an approach called secondary data analysis, which is a research methodology that uses secondary data as the main data source. Based on the results of the study, Indonesia is currently still in a stable economic situation. Strategic steps related to fiscal and monetary are also estimated to still have room to provide economic stimulus if needed. However, as the COVID-19 pandemic case developed, the market did fluctuate more in the negative direction. Not only that, the slow pace of Indonesia's export activities to China will also have a significant impact on the economy in Indonesia.</em></p><p><em><br /></em></p><p><em>Penelitian ini bertujuan untuk mengetahui dampak pandemi COVID-19 terhadap perekonomian Indonesia. Hingga penelitian ini ditulis ditemukan 93 negara yang telah terjangkit COVID-19. Pandemi COVID-19 yang telah menyebar pada akhirnya membawa risiko yang sangat buruk bagi perekonomian dunia termasuk Indonesia khususnya dari sisi pariwisata, perdagangan serta investasi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dengan menggunakan pendekatan analisis data sekunder. Berdasarkan hasil penelitian, dampak pandemi COVID-19 menyebabkan rendahnya sentimen investor terhadap pasar yang pada akhirnya membawa pasar ke arah cenderung negatif. Langkah-langkah strategis terkait fiskal dan moneter sangat dibutuhkan untuk memberikan rangsangan ekonomi. Seiring berkembangnya kasus pandemi COVID-19, pasar lebih berfluktuasi ke arah yang negatif. Tidak hanya itu saja, lambatnya ekonomi global khususnya kegiatan ekspor Indonesia ke China juga berdampak signifikan terhadap perekonomian Indonesia. Hal tersebut berdasarkan analisis sensitivitas yang menjelaskan bahwa lambatnya ekonomi global saat ini sangat berdampak terhadap pertumbuhan perekonomian Indonesia.</em></p>

scholarly journals The impact of the COVID-19 pandemic on socio-economic and sustainability

2021 ◽  
Author(s):  
Xueli Wei ◽  
Lijing Li ◽  
Fan Zhang
Keyword(s):  
World Economy ◽  
Social Economy ◽  
Secondary Data ◽  
Well Being ◽  
Cross Sectional ◽  
The Social ◽  
The World ◽  
The Status ◽  
Sectional Analysis ◽  
The Impact

Pumping elephantThe COVID-19 pandemic has adversely affected the lives of people around the world in millions of ways . Due to this severe epidemic, all countries in the world have been affected by all aspects, mainly economic. It is widely discussed that the COVID-19 outbreak has affected the world economy. When considering this dimension, this study aims to examine the impact of the COVID-19 pandemic on the world economy, socio-economics, and sustainability. In addition, the research focuses on multiple aspects of social well-being during the pandemic, such as employment, poverty, the status of women, food security, and global trade. To this end, the study used time series and cross-sectional analysis of the data. The second-hand data used in this study comes from the websites of major international organizations. From the analysis of secondary data, the conclusion of this article is that the impact of the pandemic is huge. The main finding of the thesis is that the social economy is affected by the pandemic, causing huge losses in terms of economic well-being and social capital.

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

Impact of Urban Growth on Market activities in Gombe Metropolis

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Ibrahim Faruk Gaya ◽  
Mu’azu Audu Zanuwa ◽  
Kamaludeen Adamu Muhammad ◽  
Mashkurah Ahmed Usman ◽  
Shehu Muhammad
Keyword(s):  
Urban Growth ◽  
Satellite Images ◽  
Urban Expansion ◽  
Secondary Data ◽  
New Markets ◽  
Fields Of Study ◽  
Questionnaire Administration ◽  
The World ◽  
The Impact ◽  
The Town

Urban growth concept has dragged the attention of several scholars of different fields of study for decades. Urban growth refers to expansion of urban centres in size due population growth, which hiked the number of buildings in urban centres around the world. The finding of the paper indicate that Gombe Metropolis expanded by (85 hectares) each year from 2000 to 2010 and the expansion of Gombe Metropolis occur in all direction. The rate at which Gombe Metropolis expand grown to (203 hectares) each year from 2010 up to date. Therefore, the rate at which Gombe metropolis expanded increases by 138% from 2010 to date and how number of markets increases to 16 currently from 12 in the year 2010. This paper study the Impact of urban growth on market in Gombe Metropolis. Coordinate of markets of existing markets was collected. For second set of data used in this paper i.e. secondary data which include map of Gombe metropolis, related journals, text books, published and unpublished document, and Newspaper were consulted. The data generated from questionnaire administration were analysed using tables, graphs and charts. Satellite images showing how urban growth is taken place in Gombe Metropolis were also analysed. The study examines the impact of urban growth on Gombe Metropolis markets activities over the period of study. The findings of the study indicate emergence of new markets in the study area over the years of study as a result of urban expansion that occur in Gombe Metropolis. It also indicated that the new established markets were located in areas where urban growth take place in study area and these new markets are patronized by people within the environment or vicinity of the markets. Most of the newly emerged markets are located at the periphery of the town where urban expansions occur rapidly.

Impact of trade facilitation reforms on tax revenue

2017 ◽  
Vol 44 (5) ◽  
pp. 765-780 ◽  
Author(s):  
Sena Kimm Gnangnon
Keyword(s):  
Developing Countries ◽  
Fixed Effects ◽  
Data Availability ◽  
Empirical Literature ◽  
Future Research ◽  
Tax Revenue ◽  
Trade Facilitation ◽  
Content Type ◽  
The World ◽  
The Impact

Purpose The purpose of this paper is to contribute to the empirical literature of the macroeconomic effect of trade facilitation reforms by examining the impact of the latter on tax revenue in both developed and developing countries. The relevance of the topic lies on the fact that at the Bali Ministerial Conference of the World Trade Organization (WTO) in 2013, Trade Ministers agreed for the first time since the creation of the WTO (in 1995) on an Agreement to facilitate trade around the world, dubbed Trade Facilitation Agreement (TFA). The study considers both at-the-border and behind-the border measures of Trade Facilitation. Design/methodology/approach To conduct this study, the authors rely on the literature related to the structural factors that explain tax revenue mobilization. The authors mainly use within fixed effects estimator. The analysis relies on 102 countries (of which 23 industrial countries) over the period 2004-2007 (based on data availability). A focus has also been made on African countries, within the sample of developing countries. Findings The empirical analysis suggests evidence of a positive and significant effect of trade facilitation reforms on non-resources tax revenue, irrespective of the sample of countries considered in the analysis. Research limitations/implications This finding should contribute to dampening the fear of policymakers in developing countries, including Africa that the implementation of the TFA would entail higher costs, without necessarily being associated with higher benefits. An avenue for future research would be to extend the period of the study when data would be available. Originality/value To the best of the authors knowledge, this study had not been performed in the literature of the determinants of tax revenue mobilization, although fact-based analysis was performed.

scholarly journals BOD Pressure in the sustainability of the Citarum River

2018 ◽  
Vol 52 ◽  
pp. 00037
Author(s):  
Resha Ayu Putri Belinawati ◽  
Tri Edhi Budhi Soesilo ◽  
Herdis Herdiansyah ◽  
Intan Nurul Aini
Keyword(s):  
Local Government ◽  
Biochemical Oxygen Demand ◽  
Quantitative Method ◽  
Oxygen Demand ◽  
River Pollution ◽  
Measuring Instrument ◽  
The World ◽  
Polluted Rivers ◽  
The Impact

As one of the 10 most polluted rivers in the world, Citarum river pollution has become the world’s spotlight. The pollution that occurred along the Citarum River in West Java has been the concern of the local government. Pollution not only comes from a plant and household, but also from industries. In this study the authors use descriptive quantitative method, where researchers will describe and compare the existing variables to see the possibilities that arise. Variable used is the number of industries that exist and how the impact against BOD. Biochemical Oxygen Demand (BOD) is a measuring instrument that is widely used to see the quality of oxygen levels in the water. In this paper shows that there is a possibility if BOD increases if the number of industries increases.

scholarly journals Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 381-390
Author(s):  
Annisa Nauli Sinaga ◽  
Citra William ◽  
Tiffanny Meiluartha ◽  
Alviana Celia Jansen
Keyword(s):  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Ratio Scale ◽  
Current Ratio ◽  
Investment Companies ◽  
Inventory Turnover ◽  
The Impact ◽  
Research Type

The development of companies nowadays have been growing rapidly and causing intense competition in the market.  Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size  towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method.  The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression.  The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. Keywords : Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability

scholarly journals Optimization of Income Tax at North Karawang North KPP

2020 ◽  
Vol 5 (2) ◽  
pp. 126-133
Author(s):  
Liya Megawati ◽  
Novian Ekawaty
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Income Tax Revenue ◽  
Descriptive Qualitative

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office

scholarly journals ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Adhitya Yuspitara ◽  
Karona Cahya Susena ◽  
Herlin
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Simple Correlation ◽  
Tax Collection ◽  
Made In

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax.  Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words:  Tax collection and Tax Receipts

Transformation Opportunities Toward Knowledge-Based Urban Development and Its Challenges

2021 ◽  
pp. 1-22
Author(s):  
Aly Abdel Razek Galaby
Keyword(s):  
Urban Development ◽  
Secondary Data ◽  
The Third ◽  
Knowledge Based ◽  
Theoretical Perspectives ◽  
Development Policies ◽  
The World ◽  
Push Forward ◽  
Impact Assessment Methodology ◽  
The Impact

The current research discusses opportunities and challenges of knowledge-based urban development in Egypt, aims to monitor the actual opportunities provided by Egyptian policies for knowledge-based urban development, and highlights their most important challenges. The research relied on the impact assessment methodology, the opinion of some experts, analyzing secondary data, literature review, and statistical reports to track the paths of changes in knowledge-based development policies and their applications during the third millennium to reveal the most important challenges and constraints facing the experiences of knowledge cities and its precincts in the Egyptian society. The research concluded some recommendations to confront these challenges and push forward toward strengthening knowledge-based urban development in Egypt, based on what came from critical review f literature, theoretical perspectives, and policies and experiences of many countries of the world in this field.

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