Pub Date : 2023-12-15DOI: 10.61990/ijamesc.v1i6.115
Abdul Kadir, Suparji Achmad
The new Criminal Code (KUHP) has been ratified by the government as Law Number 1 of 2023. The formulation of the problem that will be raised in this research is the urgency and legal consequences of combining specific criminal acts in the renewal of the criminal code. and What are the specific types of criminal acts in Law Number 1 of 2023 concerning the Criminal Code. This research uses a normative type of research, using secondary data, namely data obtained directly through library materials. The results of the research concluded that combining general and special criminal law into the new Criminal Code appears to be due to considerations of making the Criminal Code more comprehensive, the urgency of implementing special criminal law will be able to better accommodate the interests of all levels of Indonesian society. There are five types of special crimes in the new Criminal Code, such as serious crimes against human rights, terrorism crimes, corruption crimes, money laundering crimes and narcotics crimes.
{"title":"THE URGENCY OF MERGING SPECIAL CRIMES IN REFORMING THE CRIMINAL CODE","authors":"Abdul Kadir, Suparji Achmad","doi":"10.61990/ijamesc.v1i6.115","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.115","url":null,"abstract":"The new Criminal Code (KUHP) has been ratified by the government as Law Number 1 of 2023. The formulation of the problem that will be raised in this research is the urgency and legal consequences of combining specific criminal acts in the renewal of the criminal code. and What are the specific types of criminal acts in Law Number 1 of 2023 concerning the Criminal Code. This research uses a normative type of research, using secondary data, namely data obtained directly through library materials. The results of the research concluded that combining general and special criminal law into the new Criminal Code appears to be due to considerations of making the Criminal Code more comprehensive, the urgency of implementing special criminal law will be able to better accommodate the interests of all levels of Indonesian society. There are five types of special crimes in the new Criminal Code, such as serious crimes against human rights, terrorism crimes, corruption crimes, money laundering crimes and narcotics crimes.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"215 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139178905","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 : 2023-12-15DOI: 10.61990/ijamesc.v1i6.111
Dani Sopian, Wulan Laelasari, Intan Pramesti Dewi
This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
{"title":"THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE","authors":"Dani Sopian, Wulan Laelasari, Intan Pramesti Dewi","doi":"10.61990/ijamesc.v1i6.111","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.111","url":null,"abstract":"This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"91 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139177358","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 : 2023-12-14DOI: 10.61990/ijamesc.v1i6.107
Bunga Roy Apriliya, JMV. Mulyadi, Suyanto
This study aims to determine the influence of the agency's accounting system and internal control on the quality of financial statements at the Directorate General of Learning and Student Affairs of the Ministry of Research, Technology and Higher Education using two variables, namely the agency's accounting system, internal control, and the quality of financial statements. The sampling technique uses purposive sampling, the criteria are employees / officials who work to handle the Accounting System of the Agency, namely SAK and SIMAK-BMN operators, Head of Subbag, Head of Bag and Assistant Director II for General Administration and Finance who handles the preparation of Financial Statements. The questionnaire used in this study was 102 respondents. Before using multiple linear regression analysis, first conduct data quality tests (validity tests and reliability tests) and classical assumption tests (normality tests, multicolonicity tests and heteroscedasticity tests) with the SPSS version 21 program. The results showed that the agency's accounting system and internal control have a positive and significant effect on the quality of financial statements so that the agency's accounting system and internal control need to be applied in the preparation of financial statements within government agencies.
{"title":"THE EFFECT OF AGENCY ACCOUNTING SYSTEM AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS","authors":"Bunga Roy Apriliya, JMV. Mulyadi, Suyanto","doi":"10.61990/ijamesc.v1i6.107","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.107","url":null,"abstract":"This study aims to determine the influence of the agency's accounting system and internal control on the quality of financial statements at the Directorate General of Learning and Student Affairs of the Ministry of Research, Technology and Higher Education using two variables, namely the agency's accounting system, internal control, and the quality of financial statements. The sampling technique uses purposive sampling, the criteria are employees / officials who work to handle the Accounting System of the Agency, namely SAK and SIMAK-BMN operators, Head of Subbag, Head of Bag and Assistant Director II for General Administration and Finance who handles the preparation of Financial Statements. The questionnaire used in this study was 102 respondents. Before using multiple linear regression analysis, first conduct data quality tests (validity tests and reliability tests) and classical assumption tests (normality tests, multicolonicity tests and heteroscedasticity tests) with the SPSS version 21 program. The results showed that the agency's accounting system and internal control have a positive and significant effect on the quality of financial statements so that the agency's accounting system and internal control need to be applied in the preparation of financial statements within government agencies.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"11 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139180051","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 : 2023-12-14DOI: 10.61990/ijamesc.v1i6.106
Marlini Alianita, Eva Achjani Zulfa, Bayquni
The Palestinian-Israeli conflict is a conflict that has been going on for decades and has not been resolved even though it has involved many countries to encourage the implementation of the peace process. The Palestinian-Israeli conflict is multifaceted, with various internal and external factors influencing the course of the conflict. In this paper the author tries to examine what approaches have been used in resolving the conflict, the method used by the author in compiling this paper is a qualitative descriptive approach based on literature studies or library research. In this paper the author finds that various initiatives and peace negotiations have been attempted to end the conflict between Palestine and Israel, ranging from the Reconciliation approach, the approach to the formation of two states to the proposal of confederation have also been carried out, but this has not found enlightenment in its settlement thus making it difficult for leaders to find common ground. Internationally, regional power dynamics, national interests, and external interventions are increasingly complicating the path to peace and to date the two-state solution remains the most widely supported option, the greatest challenge of which lies in addressing core issues and reconciling competing national aspirations. Achieving peace and stability in the region requires sustained dialogue, compromise, and commitment from all stakeholders involved.
{"title":"PALESTINIAN-ISRAELI CONFLICT IN WAR AND PEACE APPROACH","authors":"Marlini Alianita, Eva Achjani Zulfa, Bayquni","doi":"10.61990/ijamesc.v1i6.106","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.106","url":null,"abstract":"The Palestinian-Israeli conflict is a conflict that has been going on for decades and has not been resolved even though it has involved many countries to encourage the implementation of the peace process. The Palestinian-Israeli conflict is multifaceted, with various internal and external factors influencing the course of the conflict. In this paper the author tries to examine what approaches have been used in resolving the conflict, the method used by the author in compiling this paper is a qualitative descriptive approach based on literature studies or library research. In this paper the author finds that various initiatives and peace negotiations have been attempted to end the conflict between Palestine and Israel, ranging from the Reconciliation approach, the approach to the formation of two states to the proposal of confederation have also been carried out, but this has not found enlightenment in its settlement thus making it difficult for leaders to find common ground. Internationally, regional power dynamics, national interests, and external interventions are increasingly complicating the path to peace and to date the two-state solution remains the most widely supported option, the greatest challenge of which lies in addressing core issues and reconciling competing national aspirations. Achieving peace and stability in the region requires sustained dialogue, compromise, and commitment from all stakeholders involved.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"378 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179313","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 : 2023-12-14DOI: 10.61990/ijamesc.v1i6.99
Sharina Amanda, Ayu Wirda Ningsih, Mahyudin, Muhammad Fathoni, Nasib
Having tourist attractions in one area will benefit the area in terms of business transaction turnover, where visitors from outside the area will come to places where tourism can attract foreign residents. The presence of foreign residents entering the area will certainly help the regional economy, especially in tourism management areas. The research analysis method used in this research is linear regression with a moderating model. There are three ways to test regression with moderating variables, namely the interaction test, absolute difference test and residual test. The population in this study is tourist visitors who come from outside the Karo district with age criteria of 20 to 50 years with a research sample of 185 people, social media is able to moderate the significant influence of the government's tourism strategy on tourism progress, the government's tourism strategy directly has a significant influence on the progress of regional tourism, social media is able to moderate the significant influence of the role of local youth on the progress of regional tourism, the role of local youth directly has a significant influence on progress regional tourism, social media directly has a significant influence on the progress of tourism in the Sidebuk-Debuk region of Karo Regency.
{"title":"SOCIAL MEDIA AS A MODERATING VARIABLE OF GOVERNMENT TOURISM STRATEGY AND THE ROLE OF LOCAL YOUTH ON REGIONAL TOURISM PROGRESS STUDY OF SIDEBUK-DEBUK HOT SPRINGS TOURIST ATTRACTION IN KARO REGENCY","authors":"Sharina Amanda, Ayu Wirda Ningsih, Mahyudin, Muhammad Fathoni, Nasib","doi":"10.61990/ijamesc.v1i6.99","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.99","url":null,"abstract":"Having tourist attractions in one area will benefit the area in terms of business transaction turnover, where visitors from outside the area will come to places where tourism can attract foreign residents. The presence of foreign residents entering the area will certainly help the regional economy, especially in tourism management areas. The research analysis method used in this research is linear regression with a moderating model. There are three ways to test regression with moderating variables, namely the interaction test, absolute difference test and residual test. The population in this study is tourist visitors who come from outside the Karo district with age criteria of 20 to 50 years with a research sample of 185 people, social media is able to moderate the significant influence of the government's tourism strategy on tourism progress, the government's tourism strategy directly has a significant influence on the progress of regional tourism, social media is able to moderate the significant influence of the role of local youth on the progress of regional tourism, the role of local youth directly has a significant influence on progress regional tourism, social media directly has a significant influence on the progress of tourism in the Sidebuk-Debuk region of Karo Regency.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"28 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179442","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 : 2023-12-14DOI: 10.61990/ijamesc.v1i6.104
Bunga Hanggraini Meiviandra, Trica Angkat, Widodo Sinaga, Jenny Zain, Oky Syahputra
This study aims to determine the effect of Audit Quality, Company Size, KAP Reputation and Audit Tenure on Going Concern Audit Opinions. This research is focused on Real Estate and Property companies listed on the IDX in 2020-2022 with a total of 81 samples. The data analysis technique used is using SPSS software with the aim of obtaining accurate calculation results and facilitating proper data processing. The results of this study are audit quality, KAP reputation, and audit tenure have no effect on going concern audit opinion. Meanwhile, company size has a significant effect on going concern audit opinion.
{"title":"DETERMINANTS OF GOING CONCERN AUDIT OPINIONS IN REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE IDX","authors":"Bunga Hanggraini Meiviandra, Trica Angkat, Widodo Sinaga, Jenny Zain, Oky Syahputra","doi":"10.61990/ijamesc.v1i6.104","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.104","url":null,"abstract":"This study aims to determine the effect of Audit Quality, Company Size, KAP Reputation and Audit Tenure on Going Concern Audit Opinions. This research is focused on Real Estate and Property companies listed on the IDX in 2020-2022 with a total of 81 samples. The data analysis technique used is using SPSS software with the aim of obtaining accurate calculation results and facilitating proper data processing. The results of this study are audit quality, KAP reputation, and audit tenure have no effect on going concern audit opinion. Meanwhile, company size has a significant effect on going concern audit opinion.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"72 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139179587","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 : 2023-12-09DOI: 10.61990/ijamesc.v1i6.97
S. Hermuningsih, Pristin Prima, A. Rahmawati
This research aims to test and find empirical theoretical evidence regarding the influence of January on changes in stock prices and volume by foreign and domestic investors. The research method uses a quantitative method. The researcher uses sample data on the LQ-45 company's stock return report on January 2, 2020 to 2023 from Indonesia Stock Exchange by using Multiple Regression Analysis with IBM SPSS 20. This research has found that partially foreign and domestic investor have significant impact on volume of stock while Domestic investor have significant impact on price stock but Foreign Investor does not significant impact on price stock. Simultaneously Foreign and domestic investor have significant impact on price and volume of stock. The contribution and benefit of this research is to expand the scientific and theoretical models of the January effect based on trading prices and share volume by foreign and domestic investors
{"title":"THE INFLUENCE OF FOREIGN AND DOMESTIC INVESTORS ON THE PRICE AND VOLUME OF STOCKS THE INDONESIAN STOCK EXCHANGE: TESTING JANUARY EFFECT","authors":"S. Hermuningsih, Pristin Prima, A. Rahmawati","doi":"10.61990/ijamesc.v1i6.97","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.97","url":null,"abstract":"This research aims to test and find empirical theoretical evidence regarding the influence of January on changes in stock prices and volume by foreign and domestic investors. The research method uses a quantitative method. The researcher uses sample data on the LQ-45 company's stock return report on January 2, 2020 to 2023 from Indonesia Stock Exchange by using Multiple Regression Analysis with IBM SPSS 20. This research has found that partially foreign and domestic investor have significant impact on volume of stock while Domestic investor have significant impact on price stock but Foreign Investor does not significant impact on price stock. Simultaneously Foreign and domestic investor have significant impact on price and volume of stock. The contribution and benefit of this research is to expand the scientific and theoretical models of the January effect based on trading prices and share volume by foreign and domestic investors","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"11 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184722","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 : 2023-12-09DOI: 10.61990/ijamesc.v1i6.96
Olivia Winda, Ony Panjaitan, Trecy Anden, Anike Retawati
This study aims to analyze job seekers' interest in using E-recruitment with the Technology Acceptance Model (TAM) approach. Research data were obtained through an online questionnaire. The sampling technique used purposive sampling technique. Respondents in this study were individuals born between 1995 - 2010. The sample size was 82 respondents who were e-recruitment users. Data were analyzed with PLS-SEM. This study found that the E-recruitment system is very attractive to Gen-Z to find information about the jobs they want. The results of the study prove that perceived ease of use, perceived usefulness and attitude towards using have a positive and significant effect on behavioral intention to use the E-recruitment system on Gen-Z respondents.
{"title":"GEN Z JOB SEEKERS' INTENTION TOWARDS E-RECRUITMENT IN CENTRAL KALIMANTAN TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH","authors":"Olivia Winda, Ony Panjaitan, Trecy Anden, Anike Retawati","doi":"10.61990/ijamesc.v1i6.96","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.96","url":null,"abstract":"This study aims to analyze job seekers' interest in using E-recruitment with the Technology Acceptance Model (TAM) approach. Research data were obtained through an online questionnaire. The sampling technique used purposive sampling technique. Respondents in this study were individuals born between 1995 - 2010. The sample size was 82 respondents who were e-recruitment users. Data were analyzed with PLS-SEM. This study found that the E-recruitment system is very attractive to Gen-Z to find information about the jobs they want. The results of the study prove that perceived ease of use, perceived usefulness and attitude towards using have a positive and significant effect on behavioral intention to use the E-recruitment system on Gen-Z respondents.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184668","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 : 2023-12-09DOI: 10.61990/ijamesc.v1i6.98
I. Confidence, Owonaro Dorcas, Diweri, Agagowei Rebecca Suotan
This scholarly inquiry delves into the intricate interplay among digital taxation and the consequential tax yield. The primary aim of this article is to discern the diverse methodologies by which digital tax systems can be safeguarded and maintained in Nigeria, while also exploring strategies to prevent and mitigate instances of cyber tax crimes. This endeavor is informed by the invaluable insights and lessons garnered from the experiences of other nations in their resolute battle against digital tax fraud. The concept of tax-equivalent yield pertains to the calculation of the rate of return that a taxable bond must attain in order to be on par with the yield generated by a corresponding tax-exempt municipal bond. The process of calculation serves as a valuable instrument for investors to discern and evaluate the disparities in returns between a tax-exempt investment and its taxable counterpart. A cross-sectional research design was used with a sample size determined by statistical power analysis. Secondary data was obtained from the National Bureau of Statistics and analyzed utilizing appropriate statistical techniques, including regression analysis. The model specification indicates that electronic taxation revenue has a favorable but not substantial outcome on economic expansion, while government spending has an unfavorable but insignificant impact on economic growth. The R2 of .852 suggests that the model elucidates 85.2% of the variance in GDP growth, which is a relatively high amount of variance explained. The study concludes that electronic taxation and government spending may have some impact on economic growth, but the effect is not statistically significant. The paper recommends conducting more research to identify other factors that may have a substantial influence on economic growth, improving electronic tax collection methods, and improving the effectiveness and efficiency of government spending. Policymakers should consider both statistical significance and practical significance when making decisions based on empirical research.
本学术研究深入探讨了数字税收与随之产生的税收之间错综复杂的相互作用。本文的主要目的是探讨尼日利亚保护和维护数字税收系统的各种方法，同时探索预防和减少网络税收犯罪的策略。这项工作借鉴了其他国家在坚决打击数字税务欺诈方面的宝贵经验和教训。税收等值收益率的概念是指计算应税债券必须达到的收益率，才能与相应的免税市政债券产生的收益率持平。计算过程是投资者辨别和评估免税投资与应税投资之间收益差距的重要工具。研究采用横截面研究设计，样本量由统计能力分析决定。二手数据来自国家统计局，并利用适当的统计技术进行分析，包括回归分析。模型规范表明，电子税收对经济扩张有有利影响，但影响不大，而政府支出对经济增长有不利影响，但影响不明显。R2 为 0.852，表明该模型阐释了 85.2% 的 GDP 增长方差，这是一个相对较高的方差解释量。研究得出结论，电子税收和政府支出可能会对经济增长产生一定影响，但这种影响在统计上并不显著。本文建议开展更多研究，找出可能对经济增长产生实质性影响的其他因素，改进电子征税方法，提高政府支出的效益和效率。决策者在根据经验研究做出决策时，应同时考虑统计意义和实际意义。
{"title":"ELECTRONIC TAXATION AND TAX YIELD A PRE AND POST COMPARATIVE ANALYSIS","authors":"I. Confidence, Owonaro Dorcas, Diweri, Agagowei Rebecca Suotan","doi":"10.61990/ijamesc.v1i6.98","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.98","url":null,"abstract":"This scholarly inquiry delves into the intricate interplay among digital taxation and the consequential tax yield. The primary aim of this article is to discern the diverse methodologies by which digital tax systems can be safeguarded and maintained in Nigeria, while also exploring strategies to prevent and mitigate instances of cyber tax crimes. This endeavor is informed by the invaluable insights and lessons garnered from the experiences of other nations in their resolute battle against digital tax fraud. The concept of tax-equivalent yield pertains to the calculation of the rate of return that a taxable bond must attain in order to be on par with the yield generated by a corresponding tax-exempt municipal bond. The process of calculation serves as a valuable instrument for investors to discern and evaluate the disparities in returns between a tax-exempt investment and its taxable counterpart. A cross-sectional research design was used with a sample size determined by statistical power analysis. Secondary data was obtained from the National Bureau of Statistics and analyzed utilizing appropriate statistical techniques, including regression analysis. The model specification indicates that electronic taxation revenue has a favorable but not substantial outcome on economic expansion, while government spending has an unfavorable but insignificant impact on economic growth. The R2 of .852 suggests that the model elucidates 85.2% of the variance in GDP growth, which is a relatively high amount of variance explained. The study concludes that electronic taxation and government spending may have some impact on economic growth, but the effect is not statistically significant. The paper recommends conducting more research to identify other factors that may have a substantial influence on economic growth, improving electronic tax collection methods, and improving the effectiveness and efficiency of government spending. Policymakers should consider both statistical significance and practical significance when making decisions based on empirical research.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184884","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 : 2023-10-30DOI: 10.61990/ijamesc.v1i5.103
Agnes Thandania Blessky, Herlin Munthe, Bayu Wulandari, Kiki Hardiansyah Siregar, Universitas Prima
This study aims to see the effect of CAR (Capital Adequacy Ratio), NIM (Net Interest Margin), BOPO (Operating et al.), and LDR (Loan to Deposit Ratio) on ROA (Return on Assets) in BUMN Banks in the period 2013 - 2022. The data source for this research is secondary through the websites of each company listed on the Indonesia Stock Exchange. The population used in this study The population in this study are state-owned banks listed on the Bursa Efek Indonesia (BEI). The sample in this study is the financial statements of state-owned banks, namely Reports on Calculation of CAR, NIM, BOPO, LDR, and ROA financial ratios for 2013-2022, a total of 40 samples. The analysis technique used is R Square analysis and Path Analysis. The results of the study show that NIM and LDR have a positive effect on ROA. CAR and BOPO hurt ROA, while CAR, NIM, BOPO, and LDR affect ROA in R Square.
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