Article Per Year (5 Year)
p-Index From 2021 - 2026
2.233
P-Index
This Author published in this journals
All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Bisnis dan Akuntansi Indonesia Berdaya MEDIA BISNIS E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
AKHADI, IMAN
Sekolah Tinggi Ilmu Ekonomi Trisakti
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : MEDIA BISNIS

 1 
PENGARUH REKAYASA AKRUAL UNTUK MEMINIMALKAN PAJAK IMAN AKHADI
Media Bisnis Vol 7 No 1 (2015): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v7i1.339

Abstract

This study aimed to determine which method of independent variables that have been determined, the Changes in Current Assets, Changes in Current Liabilities, Changes in Cash and Cash Equivalent, Change in Long Term Liabilities, Changes in Depreciation and Changes in Total Assets that have a greater role in efforts to minimize corporate income taxes. This research was conducted on company property and real estate sectors listed on the Indonesia Stock Exchange in the period 2004-2008. The results showed that all of the variables do not affect the total accruals.
PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI PROPINSI DKI JAKARTA: BELANJA MODAL SEBAGAI PEMEDIASI IMAN AKHADI
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.921

Abstract

The objective of this research is to analyze the effect of Capital Expenditures in mediating the relationship between Regional Original Revenue and Profit Sharing Funds (Government Grant) for economic growth in DKI Jakarta Province which is measured based on the value of Gross Regional Domestic Product (GRDP) based on constant 2010 prices. Secondary data on variables comes from data on the realization of the DKI Jakarta Provincial Budget between 2013-2017. This research is a quantitative study using multiple regression analysis methods. The results of the study show that simultaneously, Local Original Income and Profit Sharing Funds have a significant effect on economic growth. Partially, only Regional Original Income has a positive effect on economic growth, whereas the Revenue Sharing Fund does not affect the economic growth of DKI Jakarta Province. The results of subsequent research indicate that Capital Expenditures do not mediate the relationship between Regional Original Revenue and Profit Sharing Funds to the economic growth of DKI Jakarta Province
PENGARUH PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN DAN KETEGASAN SANKSI TERHADAP KEPATUHAN WPOP LAURA LAURA; IMAN AKHADI
Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i1.954

Abstract

This study aims to obtain empirical evidence and examine the influence of independent variables, namely understanding, awareness, quality of services, strictness of sanction, modernization of the tax administration system and tax socialization. On the dependent variable, namely compliance individual taxpayers. Taxpayers registered in DKI Jakarta are the population in this study. Meanwhile, this study used a sample of 104 respondents, namely individual taxpayers who work as an entrepreneur and have NPWP which is in West Jakarta region. The sampling technique researchers use in one type of non-probability sampling, namely convenience sampling or accidental sampling. The instrument used to collect data in this study was a closed questionnaire. The result given in this research are; modernization of tax administration have an influence on compliance of individual taxpayers. While understanding, awareness, quality of services, strictness of sanction and tax socialization do not have an influence on compliance of individual taxpayers.
Analisis Dampak Perubahan Tarif PPN di Indonesia Menggunakan Model Computable General Equilibrium (CGE) Akhadi, Iman; Umar Issa Zubaidi
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/z4mv7a96

Abstract

This study aims to analyze the impact of the Value Added Tax (VAT) rate increase policy from 11% to 12% on the Indonesian economy, particularly on economic growth, household consumption, and private consumption. The study was conducted using a static Computable General Equilibrium (CGE) Model based on the 2022 Social Accounting Matrix (SAM), adopting the RIAPA model framework developed by IFPRI to simulate fiscal policy. The simulation was conducted through two scenarios: scenario I, which applies a full VAT rate increase to all taxable goods and services, and scenario II, which applies a VAT rate increase with a differentiation scheme according to PMK No. 131/2024, which is only imposed on luxury goods that are subject to PPnBM. The results of the study indicate that the first scenario has a contractionary impact on the economy, with a decrease in GDP of -0.154%, a decrease in household consumption of -0.550%, and a decrease in private consumption of -0.431% as a result of the increase in prices of goods and services, which ultimately suppresses consumer purchasing power. In contrast, the second scenario produces a more neutral impact on economic growth, household and private consumption, while still increasing state revenue, with an insignificant effect on economic growth of -1.05e-5, on household consumption of 5.03e-5, and on private consumption of 2.01e-6. This finding confirms that the tariff differentiation policy is more effective in maintaining a balance between optimizing state revenue and protecting public purchasing power.
Co-Authors Eddy Joni Febri Handaru Putri Ida Bagus Nyoman Sukadana Jemima Octaviani LAURA LAURA Meiriska Febrianti MOCH. DIDI SETIADI Muhamad Eddy Rosyadi Sagala, Hilary Mika Silvy Christina Tjhai Fung Jit Umar Issa Zubaidi Utomo, Fidella Azalia Yulius Kurnia Susanto