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All Journal Jurnal VOK@SINDO INOVASI: Jurnal Politik dan Kebijakan Contemporary Studies in Economic, Finance and Banking (CSEFB)
Islami, Muhammad Irfan
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PERUBAHAN TARIF PROGRESIF PAJAK PENGHASILAN ORANG PRIBADI PADA UNDANG –UNDANG HARMONISASI PERATURAN PERPAJAKAN Kusumastuti, Dinda Amelia; Dhanias, Fitriana Rakhma; Islami, Muhammad Irfan
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol. 10 No. 1 (2023)
Publisher : Fakultas Vokasi Universitas Brawijaya

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Abstract

Abstrak: Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Pada Undang – Undang Harmonisasi Peraturan Perpajakan. Sesuai dengan aturan dalam Undang-Undang Harmonisasi Peraturan Perpajakan, terdapat perubahan tarif pada pajak penghasilan orang pribadi yang sebelumnya hanya terdapat 4 (empat) lapisan tarif pajak sekarang bertambah 5 (lima) lapisan tarif pajak yang sebelumnya maksimal 30% menjadi 35%. Penelitian ini menggunakan penelitian deskriptif kualitatif dengan menggunakan sumber data primer. Pada hasil perhitungan yang diperoleh bahwa menerapkan peraturan yang baru dalam Undang-Undang Harmonisasi Peraturan Perpajakan pajak yang dibayarkan lebih kecil dibandingkan dengan menggunakan tarif lama dalam Pasal 17 Undang-Undang Pajak Penghasilan.Kata Kunci: Tarif Progresif; Pajak Penghasilan Orang Pribadi, UU HPP. 
PENGARUH SOLVABILITAS, LIKUIDITAS, DAN HARGA KOMODITAS TERHADAP HARGA SAHAM MELALUI PROFITABILITAS SEBAGAI VARIABEL MEDIASI Siradj, Rana Raisya; Islami, Muhammad Irfan
Contemporary Studies in Economic, Finance and Banking Vol. 3 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/csefb.2024.03.3.16

Abstract

This study aims to analyze the relationship between financial performance and commodity prices on the share prices of coal mining companies listed on the Indonesian Stock Exchange during the period 2015- 2022. The research method used is quantitative-descriptive with a multiple linear regression approach. This research focuses on Debt to Equity Ratio (DER), Current Ratio (CR), Return on Assets (ROA), and coal prices. Through path analysis, the research indicate that ROA significantly mediates the impact of DER, CR, and Coal Price on the Stock Prices of coal mining companies. These finding contribute to understanding the factors influencing the stock prices of coal mining companies and have implication for investors, providing information for consideration in making investment decisions
Persepsi Masyarakat dan Pemerintah Desa terhadap Kebijakan Pengembangan Bum Desa Sektor Pariwisata: Studi Kasus Desa Gunungrejo, Kabupaten Malang Islami, Muhammad Irfan
Inovasi Vol 22 No 1 (2025): INOVASI Jurnal Politik dan Kebijakan
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Provinsi Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33626/inovasi.v22i1.811

Abstract

Gunungrejo Village is predominantly inhabited by residents who work as farmers and, on the other hand, it has a potential natural tourism object. This research aims to analyze the perception of the village government and its communities regarding development policy of the Village-Owned Enterprise (BUM Desa) in the tourism sector. This study is qualitative research with a case study approach. Data collection methods included observation, interviews, and documentation. Informants were selected based on purposive sampling method. The research shows that the government has chosen the tourism sector as the new engine of growth. The village residents generally comply with this decision. However, those who are part of the farming community hope that the Village-Owned Enterprise (BUM Desa) can contribute more to the agricultural sector. Keywords: Village-Owned Enterprise (BUM Desa); Village government; Vilage communities; tourism, agriculture
Co-Authors Dhanias, Fitriana Rakhma Fithra Faisal Hastiadi, Fithra Faisal Kusumastuti, Dinda Amelia Luh Putu Ratna Sundari Siradj, Rana Raisya