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Legal Protection of Importing Companies From Import Duty Exemption of Imported Goods Sold to Representatives of Foreign Countries (Study of Decision Number 1265/B/Pk/Pjk/2017) Sudirgo, Tony; Wagiman, Wagiman
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1071

The Customs Law, in its substance, regulates matters of customs administration, which includes export and import arrangements, tariffs and customs value, exemption from import duties, procedures for payment of import duties, prohibitions and restrictions on export-import, and criminal provisions related to customs. Even though there have been precise arrangements regarding certain goods that are exempt from payable import duties, in reality, on the ground, there are still disputes regarding import duties between business actors as importers and the Directorate General of Customs and Excise as executors of customs affairs for imported goods. This study discusses how the implementation of import duty exemption procedures by the Directorate General of Customs and Excise (DJBC) applies to imported goods belonging to Representatives of Foreign Countries, in this case, the British Embassy in Indonesia, carried out by PT. Toyota Astra Motor as an agent for motorized vehicles today and how the exemption procedure for imported goods belonging to foreign representatives in Indonesia should be by the Decree of the Minister of Finance Number 90/KMK.04/2002 concerning Procedures for Granting Import Duty and Excise Exemption on Goods of Representatives of Foreign Countries and The official. This research is a normative legal research that uses secondary data as a source. The secondary data sources consist of laws and regulations, books, journals, records, and others, which can be obtained through library research and analyzed using qualitative data analysis methods. This study found the exemption procedures related to import duties and excise by the Directorate General of Customs and Excise according to the current Indonesian legal regulations for goods transactions between the British Embassy in Indonesia and PT. Toyota Astra Motor, a motor vehicle agent legal entity in Indonesia, has a rigid flow that can cause losses to one of the parties in its implementation. On this basis, it is necessary to amend the procedure for the exemption of import duty and excise in Indonesian legal regulations and clarify the meaning of exemption and return to provide benefits to both parties. These advantages include PT. Toyota Astra Motor, as the Seller, gets a refund of the import duties that have been paid previously. In this case, the British Embassy can get the goods from the sale and purchase quickly without waiting for the delivery process.

PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP FINANCIAL PERFORMANCE Revata, Lifia Nanda; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26425

The purpose of this study is to obtain empirical evidence regarding the effect of Leverage, Firm Size, and Liquidity on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research used 76 samples and 228 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that liquidity has a significant negative effect on financial performance, leverage has a nonsignificant negative effect on financial performance, and firm size has a nonsignificant positive effect on financial performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN INFRASTRUKTUR DI BEI Dominigus, Felicia Angeline; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26656

The purpose of this study is to empirically prove the effect of financial performance, capital structure, and firm size on firm value on infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Based on the criteria that have been set, there are 16 companies from the infrastructure sector were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using Eviews version 12. The results obtained from this study indicate that financial performance has a positive and significant effect on firm value, while capital structure has a negative and insignificant effect on firm value. Then, firm size has a negative and insignificant effect on firm value.

PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Gibrillia, Audi; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26662

The main purpose of this research is to determine whether there is an influence between profitability, leverage and firm size on tax avoidance on listed manufacturing companies in Indonesia Stock Exchange (IDX). The sample of this study used a purposive sampling method and started from the 2018-2020 period by utilizing 210 data consisting of 70 companies engaged in manufacturing. The data processing technique using multiple regression analysis and assisted by the software program used in this study to process the data is Eviews 12. The results of this study indicate that profitability has a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. While the size of the company has no effect on tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Muinatah, Wira; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28543

This study aims to examine and obtain empirical evidence of the effect of profitability, leverage, firm size, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using a purposive sampling method in accordance with predetermined criteria and obtained as many as 78 manufacturing companies. Data processing was carried out using E-views 12 software, the model chosen was the fixed effect model and analyzed using panel data regression. This study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, firm size has a positive and no significant effect on cash holding, net working capital has a negative and no significant effect on cash holding.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tanata, Kelvin; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28665

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.

PENGARUH GCG TERHADAP FIRM VALUE DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL Julianto, Vincentius Calvin; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28740

The purpose of this study is to empirically prove whether there is an effect between board size, board independence, audit committee size, and CEO duality with firm size as a control variable, on firm value. The population of this study comes from infrastructure companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampling technique used was purposive sampling, and the total sample obtained was 80 samples. The data was processed using EViews 12 software with a multiple regression analysis method. The results of the analysis of this study found that board size has a significant effect on firm value, while board independence, audit committee size, CEO duality, and firm size as control variables do not have a significant effect on firm value. The implication of this research is the need to use more specific GCG in financial statements in order to provide added value for investors.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tanata, Kelvin; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29605

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.

FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christina, Christina; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29689

The purpose of this empirical research is to examine about the effect of leverage, firm size, dan employee stock ownership program on financial performance in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data processed with Eviews 12. This research used 70 manufacturing companies for a total of 280 data with a four years period. This reseacrh were selected using purposive sampling method. The results of this research shows that firm size have negative and significant influence on financial performance, employee stock ownership program does not significantly influence financial performance.

FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Devana, Thasya; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29893

This research aims to find out how the value of profitability, leverage and sales growth on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange during 2018-2020. This research uses a purposive sampling method based on data that matches the criteria are 49 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16 and Microsoft Excel 2007. The results of this research indicate that there is a significant influence between profitability, leverage and sales growth on tax avoidance. The implication of this research is that there is a tendency for companies to take tax avoidance actions which are caused by high levels of profitability, leverage and sales growth. This is done to maximize the company’s net profit.

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