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All Journal Jurnal Akuntansi YUME : Journal of Management BALANCE Jurnal Akuntansi dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Barelang Widya Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Paulus Journal of Accounting (PJA) Tangible Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Contemporary Journal on Business and Accounting Jurnal Inovasi Akuntansi Jurnal Ekualisasi UNITY: Journal of Community Service Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Holly, Anthony
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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PENDAMPINGAN eSPT PPh 21 SESUAI UU No.7 (2021) PADA CV MAJU MAKMUR BERSAMA Holly, Anthony; Jao, Robert; Mardiana, Ana
Jurnal BALIRESO Vol 8, No 2 (2023)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v8i2.264

Abstract

CV Maju Makmur Bersama is a profit-oriented firm which holds a culinary Korean food franchisee. The employee of CV Maju Makmur Bersama is 20 persons who get various income. In line with the dynamic of tax, regulation changed over time. Following business conditions, CV Maju Makmur Bersama, as a taxpayer, needs to adjust its tax obligation activity, especially ini Income tax Article 21deduction. Law Number 7 of 2021, known as the Law of Harmonization of Tax Regulation, has changed some tax regulations, especially in Income Tax Article 21 in the progressive tax rate bracket stated in Income Tax Article 17, where before the new regulation had four brackets and changed to 5 brackets also changing in the first bracket interval from fifty million to sixty million rupiahs. This caused a firm must recount the tax deduction from employer to employees. Hence, the employees are not disappointed, and employers, as taxpayers, can do their obligation correctly according to current tax regulations. Therefore, servants accompany the firm partner in implementing tax regulation, especially implementing income tax article 21 as stated in law Number 7 of 2021.
Pengaruh Financial Leverage dan Operating Leverage terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Holly, Anthony; Jao, Robert; Mardiana, Ana; Dayoh, Geraldy Frederick
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12457

Abstract

This research aims to investigate the effect of financial leverage and operating leverage on financial performance. The population used in this research is financial data from the manufacturing sector listed on the Indonesia Stock Exchange (BEI) with a research period of 2021-2023. This research uses secondary data. Sample selection was carried out using a purposive sampling method to obtain a total sample of 13 companies over 3 years. The data analysis method used is linear regression analysis.The research results show that financial leverage has a positive and significant effect on financial performance, operating leverage has a positive and significant effect on financial performance. The implication of this research is that for investors, the results of this research can contribute to investors as a source to see the development of company performance in the capital market and can be used as material for consideration in making investment decisions in the future. And for companies, the results of this research can be used as consideration in improving company performance to manage company reports better.
Co-Authors Asri, Marselinus Atmakusuma, Cheryl Natasya Bakrie, Irene Bunga, Yulisna Dayoh, Geraldy Frederick Edo, Theobaldus Juniardy Edo Fransiskus Eduardus Daromes Fransiskus Randa Hogianto, Marselinus Adry Kampo, Kunradus Kusuma, Wilson Laorens, Evelyn Mardiana, Ana Mario Oktavianus, Mario Nontji, Meifilia Patandianan, Tripentita Loto Robert Jao Ruslan, Andi Sariri, Harly Suwandi Ng Tahendrika, Abner Tandiamal, Fritzline Geralda Tandiayu, Bartholomeus Tangke, Paulus Tanri, Eveline Pricilia Theodorus, Kevin Chandra Tunandar, Bryan Frenli Tuwo, Lukman