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All Journal Jurnal Pajak Vokasi (JUPASI) Balance: Jurnal Ekonomi
Yani, Indah Fitri
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di UPP PKB Jakarta Pusat Tahun 2021 - 2022 Yani, Indah Fitri; Fiatri, Lisa Arisa; Pribadi, Jiwa
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4097

Abstract

This study aims to analyze the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy in efforts to increase local tax revenue for the period 2021-2022 and to identify challenges in the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy. The research was conducted at the Central Jakarta Urban Vehicle Tax Office using a qualitataive approach, and the data were obtained through interviews with the respondents and documentation. The research findings indicate that the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy has been optimally improving local tax revenue from the Motor Vehicle Tax sector. This is evident from the significant decrease in the percentage of Passive Motor Vehicle Taxpayers compared to the previous year and the increase in the percentage of actual local tax revenue realization from the Motor Vehicle Tax sector. However, there were technical challenges faced both internally and externally during the effectiveness. To address these challenges, preventive measures were taken by providing information and guidance to Motor Vehicle Taxpayers to comply with the given regulations, aiming to minimize  errors in the execution.
The Effect Of Firm Size, Leverage, Profitability And Dividend Policy On Firm Value In Retail And Wholesale Subsectors Listed On Idx Period 2015-2020 Yani, Indah Fitri; Yatimin, Yatimin
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7867

Abstract

The purpose of this study was to examine the effect of firm size, leverage, profitability and dividend policy on firm value. This research was conducted in Retail and Wholesale Sub-sector companies listed on the Indonesia Stock Exchange period 2015-2020. The analytical method used is multiple linear regression analysis using SPSS 24. The sampling method in this study uses purposive sampling. From this method, 10 samples of Retail and Wholesale Subsector companies were obtained. The results of this study indicate that firm size, leverage and profitability can partially have a positive effect on firm value, while dividend policy does not partially affect firm value. Then, it simultaneously shows that firm size, leverage, profitability and dividend policy affect firm value. The value (Adjusted R Square) of 0.586 or 58.6% means that only about 58.6% of the dependent variable is firm value which is influenced by the independent variables of firm size, leverage, profitability and dividend policy, while the remaining 41.4% is explained by other independent variables. which were not investigated in this study.
Co-Authors Fiatri, Lisa Arisa Pribadi, Jiwa Yatimin Yatimin