Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2001
Kaca Dian Meila, Astari Dianty, Lydia Veronica
Climate change is caused by the burning of fossil fuels that produce greenhouse gas emissions that can raise temperatures globally. The government is trying to control climate change, one of which is by setting targets for reducing greenhouse gas emissions and implementation a carbon tax. The implementation of carbon tax is change industrial behavior to switch green economy activites that are low in carbon emissions. The purpose of this research is to forecast the impact of carbon tax on potential state revenue to reduce the amount of carbon emissions in Indonesia to support the achievement of Sustanability Development Goals (SDGs). The method of the research used is qualitative method with content analysis approach using corbon emission data from Statistical Review Energy 2023 and scoping review approach from national and international literature such as working papers, scientific articles, etc obtained based on keyword for from search engine. Based on the scoping review step, 5 articles were obtained that can detail represented about the implementation of carbon tax can be reduce carbon emission to realize the Sustainability Development Goals (SDGs) in the Asia Pacific. The energy sector was chosen because the consumption has increased, energy sector is the largest contributed carbon dioxide consumption globally was compared to other sectors due to increased combustion activities of carbo containing compounds. Based on the result, implementation of carbon tax have applied by the government could be provide potential state revenue from the energy sector worth IDR23.280 trilion in 2025. The potential tax revenue generated from carbon tax ca be used to the impacts of climate change to support the achievement of Sustainability Development Goals (SDGs). The implementation of carbon tax is expected to change industry behaviour to green economic activities that are low in carbon emission leading to the achievement of the SDGs
{"title":"Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals Serta Dampaknya Terhadap Penerimaan Pajak di Indonesia","authors":"Kaca Dian Meila, Astari Dianty, Lydia Veronica","doi":"10.33395/owner.v8i2.2001","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2001","url":null,"abstract":"Climate change is caused by the burning of fossil fuels that produce greenhouse gas emissions that can raise temperatures globally. The government is trying to control climate change, one of which is by setting targets for reducing greenhouse gas emissions and implementation a carbon tax. The implementation of carbon tax is change industrial behavior to switch green economy activites that are low in carbon emissions. The purpose of this research is to forecast the impact of carbon tax on potential state revenue to reduce the amount of carbon emissions in Indonesia to support the achievement of Sustanability Development Goals (SDGs). The method of the research used is qualitative method with content analysis approach using corbon emission data from Statistical Review Energy 2023 and scoping review approach from national and international literature such as working papers, scientific articles, etc obtained based on keyword for from search engine. Based on the scoping review step, 5 articles were obtained that can detail represented about the implementation of carbon tax can be reduce carbon emission to realize the Sustainability Development Goals (SDGs) in the Asia Pacific. The energy sector was chosen because the consumption has increased, energy sector is the largest contributed carbon dioxide consumption globally was compared to other sectors due to increased combustion activities of carbo containing compounds. Based on the result, implementation of carbon tax have applied by the government could be provide potential state revenue from the energy sector worth IDR23.280 trilion in 2025. The potential tax revenue generated from carbon tax ca be used to the impacts of climate change to support the achievement of Sustainability Development Goals (SDGs). The implementation of carbon tax is expected to change industry behaviour to green economic activities that are low in carbon emission leading to the achievement of the SDGs","PeriodicalId":124624,"journal":{"name":"Owner","volume":"10 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1961
Harsono Yoewono
The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company. This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.
{"title":"Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham","authors":"Harsono Yoewono","doi":"10.33395/owner.v8i2.1961","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1961","url":null,"abstract":"The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company.\u0000This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"12 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1997
Melinda Risqi Setya Putri, Sri Hermuningsih, Gendro Wiyono
This research aims to examine the influence of Profitability, Leverage, Company Size, and Asset Growth as independent variables on Company Value as the dependent variable. Profitability is measured by Return On Assets, Leverage is measured by Debt Ratio, company size is measured by Ln total assets, asset growth is measured by asset growth, and company value is measured by Price to Book Value. This research is quantitative research. The sample in this research was obtained using a purposive sampling method, namely selecting samples using predetermined criteria. Based on the purposive sampling method with predetermined criteria, 105 samples were obtained from 21 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The analytical method used is descriptive statistical analysis, classical assumption tests which include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, as well as multiple linear regression analysis and hypothesis testing used is the coefficient of determination test (R square), F-test and test. -t which was processed using the SPSS version 26 program. The research results show that profitability has a positive and significant effect on company value, leverage has no significant effect on company value, company size has a positive and significant effect on company value, asset growth has no significant effect on company value.
{"title":"Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Pertumbuhan Aset Terhadap Nilai Perusahaan","authors":"Melinda Risqi Setya Putri, Sri Hermuningsih, Gendro Wiyono","doi":"10.33395/owner.v8i2.1997","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1997","url":null,"abstract":"This research aims to examine the influence of Profitability, Leverage, Company Size, and Asset Growth as independent variables on Company Value as the dependent variable. Profitability is measured by Return On Assets, Leverage is measured by Debt Ratio, company size is measured by Ln total assets, asset growth is measured by asset growth, and company value is measured by Price to Book Value. This research is quantitative research. The sample in this research was obtained using a purposive sampling method, namely selecting samples using predetermined criteria. Based on the purposive sampling method with predetermined criteria, 105 samples were obtained from 21 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The analytical method used is descriptive statistical analysis, classical assumption tests which include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, as well as multiple linear regression analysis and hypothesis testing used is the coefficient of determination test (R square), F-test and test. -t which was processed using the SPSS version 26 program. The research results show that profitability has a positive and significant effect on company value, leverage has no significant effect on company value, company size has a positive and significant effect on company value, asset growth has no significant effect on company value.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"11 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2041
Sonni Cipta Pratama
Reinsurance commission fees are costs that are inseparable from the reinsurance business with a fairly large cost composition, including the reinsurance business carried out by PT X. Through the withholding tax mechanism in the Indonesian tax system which is regulated in Article 23 of the Income Tax Law, DJP imposes PPh article 23 on reinsurance commissions through a tax audit process, giving rise to a tax dispute between DJP and PT X. This research is a case study with a qualitative method which aims to analyze the tax aspects of reinsurance commission fees through tax disputes faced by PT X, by looking at the substance of reinsurance commission fees through the process of recording and implementing taxation, chronology of tax disputes, company tax management in dealing with disputes , and analysis of expert opinions, to solve the problems faced by PT X in determining whether the reinsurance commission is an object of Income Tax Article 23 or not an object of Income Tax Article 23. This research also aims to find a solution so that tax disputes over reinsurance commission fees do not occur repeatedly in the future. The results of this research show that the reinsurance commission is not an object of PPh Article 23 by looking at the substance of the transaction, as well as the dispute result decision won by PT X for a consecutive five year dispute period which gives permanent legal force to the reinsurance commission case. This indicates that DJP must be more open in understanding the company's business model and business processes, and that DJP field officers must be more careful in implementing tax regulations appropriately.
再保险佣金费用是与再保险业务密不可分的成本，其成本构成相当庞大，包括 PT X 开展的再保险业务。通过印尼税制中《所得税法》第 23 条规定的预扣税机制，DJP 通过税务稽查程序对再保险佣金征收 PPh 第 23 条，从而引发了 DJP 与 PT X 之间的税务纠纷。本研究是一项案例研究，采用定性方法，旨在通过 PT X 面临的税务争议来分析再保险佣金费用的税务问题，通过税收记录和执行过程、税务争议的时间顺序、处理争议时的公司税务管理以及专家意见分析来了解再保险佣金费用的实质，从而解决 PT X 在确定再保险佣金是否属于所得税第 23 条征税对象时所面临的问题。本研究的目的还在于找到一种解决方案，使再保险佣金费用的税收争议今后不再重复发生。本研究的结果表明，从交易的实质以及 PT X 在连续 5 年的争议期内赢得的争议结果裁决来看，再保险佣金不属于《所得税法》第 23 条的征税对象，这使再保险佣金案件具有永久的法律效力。这表明 DJP 在了解公司的业务模式和业务流程时必须更加开放，DJP 现场人员在适当执行税 务法规时必须更加谨慎。
{"title":"Aspek Perpajakan Biaya Komisi Reasuransi: Studi Kasus Sengketa Pajak Penghasilan Pasal 23 atas Komisi Reasuransi Pada PT X","authors":"Sonni Cipta Pratama","doi":"10.33395/owner.v8i2.2041","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2041","url":null,"abstract":"Reinsurance commission fees are costs that are inseparable from the reinsurance business with a fairly large cost composition, including the reinsurance business carried out by PT X. Through the withholding tax mechanism in the Indonesian tax system which is regulated in Article 23 of the Income Tax Law, DJP imposes PPh article 23 on reinsurance commissions through a tax audit process, giving rise to a tax dispute between DJP and PT X. This research is a case study with a qualitative method which aims to analyze the tax aspects of reinsurance commission fees through tax disputes faced by PT X, by looking at the substance of reinsurance commission fees through the process of recording and implementing taxation, chronology of tax disputes, company tax management in dealing with disputes , and analysis of expert opinions, to solve the problems faced by PT X in determining whether the reinsurance commission is an object of Income Tax Article 23 or not an object of Income Tax Article 23. This research also aims to find a solution so that tax disputes over reinsurance commission fees do not occur repeatedly in the future. The results of this research show that the reinsurance commission is not an object of PPh Article 23 by looking at the substance of the transaction, as well as the dispute result decision won by PT X for a consecutive five year dispute period which gives permanent legal force to the reinsurance commission case. This indicates that DJP must be more open in understanding the company's business model and business processes, and that DJP field officers must be more careful in implementing tax regulations appropriately.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.
{"title":"Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan","authors":"Rimi Gusliana Mais, Lim Hendra, Galih Fathurrochman","doi":"10.33395/owner.v8i2.2018","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2018","url":null,"abstract":"Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"2 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2094
Rizky Dwi Putra
Each company is competing to advance its business in order to maximize profit from the business activities it engages in and to confront yearly competition. This study aims to investigate fundamental factors such as earning per share, return on asset, return on equity, book value per share, and capital expenditure on the stock prices of fast-moving consumer goods companies listed on the Indonesian Stock Exchange from 2017 to 2021. 99 samples of corporations listed on the Indonesian Stock Exchange are involved in the fast-moving consumer goods industry. The method of data analysis utilized in this investigation is multiple regression analysis. The results of this study is arning per share, return on asset, return on equity, book value per share, and capital expenditure have a significant impact on the stock prices simultaneously. Partially Earning per share, return on asset, return on equity, book value per share has a significant and positive effect on stockprice while capital expenditure has an insignificant effect. Implication of this study is company must always maintain and improve its financial and operational performance to maintain positive investor sentiment and capital market signals. Future research can employ objects from company listed on the Indonesian stock exchange with positive capital expenditure performance
{"title":"Penentu Faktor Fundamental dan Belanja Modal Terhadap Harga Saham Perusahaan Fast Moving Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021","authors":"Rizky Dwi Putra","doi":"10.33395/owner.v8i2.2094","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2094","url":null,"abstract":"Each company is competing to advance its business in order to maximize profit from the business activities it engages in and to confront yearly competition. This study aims to investigate fundamental factors such as earning per share, return on asset, return on equity, book value per share, and capital expenditure on the stock prices of fast-moving consumer goods companies listed on the Indonesian Stock Exchange from 2017 to 2021. 99 samples of corporations listed on the Indonesian Stock Exchange are involved in the fast-moving consumer goods industry. The method of data analysis utilized in this investigation is multiple regression analysis. The results of this study is arning per share, return on asset, return on equity, book value per share, and capital expenditure have a significant impact on the stock prices simultaneously. Partially Earning per share, return on asset, return on equity, book value per share has a significant and positive effect on stockprice while capital expenditure has an insignificant effect. Implication of this study is company must always maintain and improve its financial and operational performance to maintain positive investor sentiment and capital market signals. Future research can employ objects from company listed on the Indonesian stock exchange with positive capital expenditure performance","PeriodicalId":124624,"journal":{"name":"Owner","volume":"13 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2089
Yolla Angela Rulianty Sibarani, Arifin Rosid
UMKM memiliki peran yang besar bagi perekonomian Indonesia, namun fakta tersebut tidak sesuai dengan kontribusi pajaknya. Penerimaan pajak yang rendah dari sektor UMKM tersebut menggambarkan kepatuhan perpajakan yang juga rendah. Penelitian ini bertujuan untuk melakukan evaluasi terhadap kebijakan batasan sebesar Rp 500 Juta tidak dikenakan Pajak Penghasilan Final untuk WP OP UMKM yang diatur dalam PP Nomor 55 Tahun 2022. Evaluasi dilakukan menggunakan kriteria yang diterbitkan oleh OECD (2021) yaitu relevansi, efektivitas, dampak dan koherensi. Penelitian ini menggunakan metode studi kasus jenis evaluasi dengan pendekatan kualitatif deskriptif. Objek studi kasus adalah KPP Pratama Jakarta Pasar Rebo yang memiliki jumlah Wajib Pajak UMKM terbanyak di wilayah Jakarta Timur. Pada penelitian ini digunakan teknik pengumpulan data berupa data sekunder, studi pustaka dan data primer. Data sekunder yang digunakan yaitu tingkat kepatuhan Wajib Pajak UMKM KPP Pratama Pasar Rebo dalam 5 (lima) tahun terakhir yang diperoleh dari Direktorat Jenderal Pajak. Data primer adalah hasil wawancara mendalam kepada beberapa pihak yang berhubungan langsung dengan penerapan kebijakan tersebut, yaitu Wajib Pajak dan pemerintah. Dasar pemilihan narasumber adalah purposive sampling dan wawancara dilakukan dengan cara semi-terstruktur. Hasil penelitian menunjukkan bahwa kebijakan batasan Rp 500 Juta tepat untuk kondisi UMKM saat ini karena memberikan kemudahan dan keadilan bagi Wajib Pajak Orang Pribadi UMKM. Selain itu kebijakan tersebut menghasilkan dampak berupa peningkatan kepatuhan perpajakan. Kebijakan batasan Rp 500 Juta selaras dengan kebijakan perpajakan lainnya.
中小微企业在印尼经济中发挥着巨大作用，但这一事实与其税收贡献并不匹配。微小中型企业部门的税收收入较低，说明其纳税遵从度较低。本研究旨在评估 2022 年第 55 号政府条例中规定的微小中型企业营业税纳税人不缴纳最终所得税的限额为 5 亿印尼盾的政策。评估采用经合组织（OECD）（2021 年）公布的标准，即相关性、有效性、影响和一致性。本研究采用定性描述的评估型案例研究方法。案例研究对象是 KPP Pratama Jakarta Pasar Rebo，它是雅加达东部地区拥有最多中小微企业纳税人的地方。本研究采用了二手数据、文献研究和一手数据等形式的数据收集技术。使用的二手数据是从税务总局获得的 KPP Pratama Pasar Rebo 的中小微企业纳税人在过去五（5）年的合规水平。原始数据是与政策执行直接相关的几个方面（即纳税人和政府）进行深入访谈的结果。选择受访者的依据是目的性抽样，访谈以半结构化的方式进行。结果表明，5 亿印尼盾限额政策适合中小微企业的现状，因为它为中小微企业个人纳税人提供了便利和公正。此外，该政策还能提高纳税遵从度。5 亿印尼盾限额政策与其他税收政策相一致。
{"title":"Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo)","authors":"Yolla Angela Rulianty Sibarani, Arifin Rosid","doi":"10.33395/owner.v8i2.2089","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2089","url":null,"abstract":"UMKM memiliki peran yang besar bagi perekonomian Indonesia, namun fakta tersebut tidak sesuai dengan kontribusi pajaknya. Penerimaan pajak yang rendah dari sektor UMKM tersebut menggambarkan kepatuhan perpajakan yang juga rendah. Penelitian ini bertujuan untuk melakukan evaluasi terhadap kebijakan batasan sebesar Rp 500 Juta tidak dikenakan Pajak Penghasilan Final untuk WP OP UMKM yang diatur dalam PP Nomor 55 Tahun 2022. Evaluasi dilakukan menggunakan kriteria yang diterbitkan oleh OECD (2021) yaitu relevansi, efektivitas, dampak dan koherensi. Penelitian ini menggunakan metode studi kasus jenis evaluasi dengan pendekatan kualitatif deskriptif. Objek studi kasus adalah KPP Pratama Jakarta Pasar Rebo yang memiliki jumlah Wajib Pajak UMKM terbanyak di wilayah Jakarta Timur. Pada penelitian ini digunakan teknik pengumpulan data berupa data sekunder, studi pustaka dan data primer. Data sekunder yang digunakan yaitu tingkat kepatuhan Wajib Pajak UMKM KPP Pratama Pasar Rebo dalam 5 (lima) tahun terakhir yang diperoleh dari Direktorat Jenderal Pajak. Data primer adalah hasil wawancara mendalam kepada beberapa pihak yang berhubungan langsung dengan penerapan kebijakan tersebut, yaitu Wajib Pajak dan pemerintah. Dasar pemilihan narasumber adalah purposive sampling dan wawancara dilakukan dengan cara semi-terstruktur. Hasil penelitian menunjukkan bahwa kebijakan batasan Rp 500 Juta tepat untuk kondisi UMKM saat ini karena memberikan kemudahan dan keadilan bagi Wajib Pajak Orang Pribadi UMKM. Selain itu kebijakan tersebut menghasilkan dampak berupa peningkatan kepatuhan perpajakan. Kebijakan batasan Rp 500 Juta selaras dengan kebijakan perpajakan lainnya. ","PeriodicalId":124624,"journal":{"name":"Owner","volume":"21 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2003
Annisa Salma Maulidha, Abdul Rohman
Objek dari penelitian ini adalah untuk mengevaluasi pengaruh adanya tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan religiusitas terhadap penyalahgunaan atas aset. Populasi penelitian ini adalah pegawai pada sebuah lembaga pemerintahan di Indonesia di luar jajaran kementerian sebanyak 302 orang dengan sampel penelitian sebanyak 242 responden. Metode pemilihan sampel menerapkan teknik sampling acak sederhana atau simple random sampling. Metode pengumpulan data dengan memanfaatkan kuesioner melalui google form. Penelitian ini menerapkan metode Structural Equation Modelling Partial Least Square (SEM-PLS) dalam menganalisis data. Kesimpulan dari penelitian ini bahwa variabel tekanan dan rasionalisasi memiliki pengaruh secara positif dan signifikan terhadap penyalahgunaan atas aset. Efek moderasi religiusitas mampu memperlemah pengaruh variabel rasionalisasi terhadap penyalahgunaan atas aset. Variabel peluang, kapabilitas, arogansi dan religiusitas tidak signifikan memengaruhi penyalahgunaan atas aset. Efek moderasi religiusitas tidak mampu memperlemah pengaruh variabel tekanan, peluang, kapabilitas dan arogansi terhadap penyalahgunaan atas aset. Penelitian ini berkontribusi terhadap pemerintah dalam merumuskan kebijakan yang bertujuan untuk mengurangi perilaku fraud khususnya penyalahgunaan atas aset. Temuan dari penelitian ini juga dapat menjadi pedoman sebagai alat evaluasi pada upaya meningkatkan pencegahan fraud di tempat kerja. Dan dapat menjadi pedoman dalam menyusun sistem pengendalian internal khususnya bagi lembaga pemerintahan di Indonesia di luar jajaran kementerian pada penelitian ini.
{"title":"Penyalahgunaan Aset: Perspektif Crowe Horwath’s Fraud Pentagon Dan Religiusitas","authors":"Annisa Salma Maulidha, Abdul Rohman","doi":"10.33395/owner.v8i2.2003","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2003","url":null,"abstract":"Objek dari penelitian ini adalah untuk mengevaluasi pengaruh adanya tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan religiusitas terhadap penyalahgunaan atas aset. Populasi penelitian ini adalah pegawai pada sebuah lembaga pemerintahan di Indonesia di luar jajaran kementerian sebanyak 302 orang dengan sampel penelitian sebanyak 242 responden. Metode pemilihan sampel menerapkan teknik sampling acak sederhana atau simple random sampling. Metode pengumpulan data dengan memanfaatkan kuesioner melalui google form. Penelitian ini menerapkan metode Structural Equation Modelling Partial Least Square (SEM-PLS) dalam menganalisis data. Kesimpulan dari penelitian ini bahwa variabel tekanan dan rasionalisasi memiliki pengaruh secara positif dan signifikan terhadap penyalahgunaan atas aset. Efek moderasi religiusitas mampu memperlemah pengaruh variabel rasionalisasi terhadap penyalahgunaan atas aset. Variabel peluang, kapabilitas, arogansi dan religiusitas tidak signifikan memengaruhi penyalahgunaan atas aset. Efek moderasi religiusitas tidak mampu memperlemah pengaruh variabel tekanan, peluang, kapabilitas dan arogansi terhadap penyalahgunaan atas aset. Penelitian ini berkontribusi terhadap pemerintah dalam merumuskan kebijakan yang bertujuan untuk mengurangi perilaku fraud khususnya penyalahgunaan atas aset. Temuan dari penelitian ini juga dapat menjadi pedoman sebagai alat evaluasi pada upaya meningkatkan pencegahan fraud di tempat kerja. Dan dapat menjadi pedoman dalam menyusun sistem pengendalian internal khususnya bagi lembaga pemerintahan di Indonesia di luar jajaran kementerian pada penelitian ini.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2067
Rieswandha Dio Primasatya, Agatha Arliana
This research aims to examine the impact of financial ratios such as Fixed Asset Turn Over, Return On Asset, Current Ratio, Total Asset Turnover, and Debt To Equity Ratio on stock prices of manufacturing companies in the consumer goods sector in Indonesia. The sample was selected from companies listed on the IDX for five consecutive years during the period 2015-2020, with consistent annual financial reports, and listed in the LQ45 during the 2020 period. The research findings indicate that Fixed Asset Turn Over has a significant negative relationship with stock prices, Return On Asset has a significant positive relationship with stock prices, Current Ratio shows a negative but not significant relationship with stock prices, Total Asset Turnover has a positive but not significant relationship with stock prices, and Debt To Equity Ratio has a negative and not significant relationship with stock prices. Subsequent research may consider other factors that influence stock prices and assess their impact on the variables under investigation
{"title":"Pengaruh Rasio Keuangan Terhadap Harga Saham","authors":"Rieswandha Dio Primasatya, Agatha Arliana","doi":"10.33395/owner.v8i2.2067","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2067","url":null,"abstract":"This research aims to examine the impact of financial ratios such as Fixed Asset Turn Over, Return On Asset, Current Ratio, Total Asset Turnover, and Debt To Equity Ratio on stock prices of manufacturing companies in the consumer goods sector in Indonesia. The sample was selected from companies listed on the IDX for five consecutive years during the period 2015-2020, with consistent annual financial reports, and listed in the LQ45 during the 2020 period. The research findings indicate that Fixed Asset Turn Over has a significant negative relationship with stock prices, Return On Asset has a significant positive relationship with stock prices, Current Ratio shows a negative but not significant relationship with stock prices, Total Asset Turnover has a positive but not significant relationship with stock prices, and Debt To Equity Ratio has a negative and not significant relationship with stock prices. Subsequent research may consider other factors that influence stock prices and assess their impact on the variables under investigation","PeriodicalId":124624,"journal":{"name":"Owner","volume":"28 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2309
Januar Khaled, Yulianti Abbas
Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.
{"title":"Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi","authors":"Januar Khaled, Yulianti Abbas","doi":"10.33395/owner.v8i2.2309","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2309","url":null,"abstract":"Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"27 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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