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TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Juhandi, Nendi; Fahlevi, Mochammad; Setiadi
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax

TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Nendi Juhandi; Mochammad Fahlevi; Setiadi
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax

Determinasi Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman Zuhri, Saefudin; Juhandi, Nendi; Sudibyo, Heru Harmadi; Fahlevi, Mochammad
Journal of Industrial Engineering & Management Research Vol. 1 No. 2 (2020): Agustus 2020
Publisher : AGUSPATI Research Institute

This study aims to analyze the effect of return on assets (ROA), net profit margin (NPM), and debt to equity ratio (DER) on stock prices. The study was conducted on the food and beverage sub-sector listed on the Indonesia Stock Exchange in the period 2013-2017. The samples used in this study were 12 companies, while the data collection method used written documentation with the sampling technique using purposive sampling. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used in this study is multiple regression analysis, using the SPSS version 25 method. The results of the study showed that return on assets (ROA) had no significant effect on stock prices. Net profit margin (NPM) has a significant effect on stock prices. Debt to quity ratio (DER) no significant effect on stock prices and simultaneous return on assets (ROA), net profit margin (NPM) and debt to equity ratio (DER) have a significant effect on stock prices by 19.4%.

HARUSKAH E-PAYMENT TRUST DITERAPKAN E-COMMERCE SEBAGAI FAKTOR KEPUASAN KONSUMEN? Arbi Siti Rabiah; Mochammad Fahlevi; Nendi Juhandi; Pawit Winarto
E-Jurnal Manajemen Vol 9 No 7 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2020.v09.i07.p13

Kepercayaan konsumen terkait dengan pembayaran menjadi topik penting pada beberapa penelitian mengenai pembelanjaan online. Konsumen sangat memperhatikan keamanan dalam bertransaksi termasuk ketika melakukan pembayaran secara non-tunai. Penelitian ini menggunakan uji non-parametrik menggunakan SmartPLS dengan 243 responden yang dijadikan sampel. Hasil Penelitian ini memberikan informasi bahwa E-payment trust merupakan salah satu faktor penting untuk kepuasan konsumen pada E-commerce di Indonesia. Kepercayaan terkait dengan pembayaran sangat berhubungan dengan keamanan informasi dan keamanan data privasi konsumen ketika melakukan transaksi pada E-commerce. Kata kunci: Trust; E-Payment; Customer Satisfaction; E-Commerce.

The future of cryptocurrency legality in Indonesia Dasih Irma; Sari Maemunah; Saefudin Zuhri; Nendi Juhandi
Journal of Economics and Business Letters Vol. 1 No. 1 (2021): June
Publisher : Privietlab

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Cryptocurrency is a form of payment for goods and services that can be made online. Many companies have issued their own currency, often called tokens, and traded specifically for the goods or services their company provides. Currently, blockchain technology can be implemented in various elements, including, financial services, smart property, IoT, smart contracts, blockchain government, blockchain identity. In Indonesia, cryptocurrencies are interpreted as crypto assets that can only be traded on futures exchanges. There are 229 cryptocurrencies recognized in Indonesia. The legality of using Cryptocurrencies in Indonesia can only be traded on futures exchanges, as stated in the regulation of the Commodity Futures Trading Supervisory Agency (BAPPEBTI) number 5 of 2019 and the Commodity Futures Trading Supervisory Agency Regulation Number 7 concerning the Establishment of a List of Crypto Assets that can be Traded in the Physical Crypto Asset Market.

Gender and Tenure on Earnings Management Mochammad Fahlevi; Nendi Juhandi; Heru Harmadi Sudibyo
Journal of Research in Business, Economics, and Education Vol. 2 No. 6 (2020): December Edition
Publisher : Kusuma Negara Business School

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This study highlights research that indicates that male-female disparities may have an effect on decisions taken. Men become risk-takers or take risks, some researchers suggest, while women are associated with natural risks and do not want to take risks that improve the efficiency of the business. Agency challenges are growing as the CEO reaches retirement. In his final year of tenure, in order to get higher pay in the last year or after leaving work, the CEO used his personal details to boost company results (retirement). The findings of the study's regression analysis support one hypothesis that the representation of female CEOs has a negative effect on earnings management. These findings demonstrate that the representation of female CEOs increases the consistency of earnings data presented in the financial statements of the organization. The study's regression analysis supports the second hypothesis that states that the tenure of the CEO has a negative impact on income management. This shows that long-term CEOs are less aggressive in disclosing earnings than CEOs who have long-term profits in short tenure.

Relationship of compensation and productivity in Indonesia Saefudin Zuhri; Dasih Irma; Nendi Juhandi
Journal of Economics and Business Letters Vol. 2 No. 3 (2022): June 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v2i3.162

This study aim to knowing level productivity employee, for analyze connection compensation to productivity employees. Based on results research, then expected could give benefit as following, could knowing to use compensation for employee, become something reference for study future, could knowing the resulting relationship Among compensation and productivity employee, could knowing type compensation like what is needed employee, could knowing origin origin compensation provided by the company. The population we will use for study this are employees work company. This study will take sample towards employees work with share questionnaire to 60 employees. In research this time, we will test is to connection among compensation and productivity employees and how much strong connection. Based on results study as well as data analysis can concluded that there is significant relationship among Compensation and Productivity Employee with nature connection Strong and Unidirectional.

The Influence Of Price Limit And Stock Return On Investment Contingency In Ipo Corporate For The 2020 Period On Indonesia Stock Exchange Hartanto Dewantoro; Nendi Juhandi; Yadi Nurhayadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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The objective of this study is to investigate the influence of Price Limit and Stock Return toward Trading Volume, Stock Return Volatility upon Corporate Initial Public Offerings for the 2020 period. In this investigation, the variables reviewed include Price Limit (X1) and Stock Return (X2) on Trading Volume (Y1), Stock Return Volatility (Y2). The research instruments were obtained through a loaded sampling of the corporate population carrying out initial public offerings in 2020. Multiple linear regression analysis was utilised as a data analysis technique and this investigation was performed by operating Eviews 10 software. The findings of this study indicate that Price Limit is positively associated with Trading Volume when the pre-change sessions. In stark contrast, in post-change sessions, the Price Limit is negatively correlated to Trading Volume. Both before and after the transformation of trading time, Stock Return significantly affects Trading Volume. Similarly, Price Limit and Stock Return simultaneously and significantly influence Trading Volume. Furthermore, Stock Return Volatility is affected by the Price Limit. Stock Return has a significant effect on Stock Return Volatility. Price Limit and Stock Return significantly influence the Stock Return Volatility.

Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach Nendi Juhandi; Syarifuddin Lakasse
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): September 2022
Publisher : Privietlab

The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.

The Influence Of Price Limit And Stock Return On Investment Contingency In Ipo Corporate For The 2020 Period On Indonesia Stock Exchange Hartanto Dewantoro; Nendi Juhandi; Yadi Nurhayadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is2pp174-186

The objective of this study is to investigate the influence of Price Limit and Stock Return toward Trading Volume, Stock Return Volatility upon Corporate Initial Public Offerings for the 2020 period. In this investigation, the variables reviewed include Price Limit (X1) and Stock Return (X2) on Trading Volume (Y1), Stock Return Volatility (Y2). The research instruments were obtained through a loaded sampling of the corporate population carrying out initial public offerings in 2020. Multiple linear regression analysis was utilised as a data analysis technique and this investigation was performed by operating Eviews 10 software. The findings of this study indicate that Price Limit is positively associated with Trading Volume when the pre-change sessions. In stark contrast, in post-change sessions, the Price Limit is negatively correlated to Trading Volume. Both before and after the transformation of trading time, Stock Return significantly affects Trading Volume. Similarly, Price Limit and Stock Return simultaneously and significantly influence Trading Volume. Furthermore, Stock Return Volatility is affected by the Price Limit. Stock Return has a significant effect on Stock Return Volatility. Price Limit and Stock Return significantly influence the Stock Return Volatility.

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