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All Journal Amnesty: Jurnal Riset Perpajakan Jurnal Bisnis dan Kewirausahaan
M, Nurwahidah
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Economics, Econometrics & Finance

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PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN DAERAH PEMERINTAH PROVINSI DI PULAU JAWA DAN SUMATERA M, Nurwahidah; Abidin, Zainal
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6333

Abstract

This study aims to analyze the effect of regional taxes and levies on regional revenues for the Provincial Government in the Western Region of Indonesia (KBI). This research uses descriptive quantitative research method. The object of this research is the Provincial Governments located in the Western Region of Indonesia, namely DKI Jakarta, Banten, West Java, Central Java, East Java, DI Yogyakarta, Nanggroe  Aceh Darussalam, North Sumatra, West Sumatra, Riau, Riau Islands, Jambi, Bengkulu, South Sumatra, the Bangka Belitung Islands and Lampung. The data used is the Regional Government Financial Report for the 2016-2020 fiscal year (5 years). The results of the study indicate that regional taxes and levies have a significant effect on the regional income of the provincial government. Partially, local taxes have a positive and significant effect on regional income while regional levies have a negative but not significant effect on regional income for provincial governments in Western Indonesia
EFEK KEBIJAKAN DIVIDEN, UTANG DAN INVESTASI TERHADAP NILAI PERUSAHAAN MANUFAKTUR PADA BEI TAHUN 2019 – 2023 Hamid, Nur Asia; Chair, Ummul; M, Nurwahidah; Burhami, Abdul Hafid
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 3 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i3.4724

Abstract

Menganalisis dampak dari kebijakan keuangan pada nilai perusahaan manufaktur merupakan tujuan penelitian, dimana perusahaan-perusahaan bidang manufaktur pada Bursa Efek di Indonesia yang menjadi populasinya. Sebanyak 14 perusahaan yang ditentukan berdasarkan kriteria dijadikan sebagai sampel. Sumber datanya yaitu dokumen keuangan yang dilaporkan selama lima tahun. Analisis data dilakukan melalui beberapa tahapan, termasuk uji pra syarat, analisis statistik, regresi serta keseluruhan uji hipotesis. Penelitian ini menghasilkan nilai pada perusahaan dipengaruhi oleh kebijakan keuangan secara positif dan signifikan pada Bursa Efek Indonesia.
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN DAERAH PEMERINTAH PROVINSI DI PULAU JAWA DAN SUMATERA M, Nurwahidah; Abidin, Zainal
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6333

Abstract

This study aims to analyze the effect of regional taxes and levies on regional revenues for the Provincial Government in the Western Region of Indonesia (KBI). This research uses descriptive quantitative research method. The object of this research is the Provincial Governments located in the Western Region of Indonesia, namely DKI Jakarta, Banten, West Java, Central Java, East Java, DI Yogyakarta, Nanggroe  Aceh Darussalam, North Sumatra, West Sumatra, Riau, Riau Islands, Jambi, Bengkulu, South Sumatra, the Bangka Belitung Islands and Lampung. The data used is the Regional Government Financial Report for the 2016-2020 fiscal year (5 years). The results of the study indicate that regional taxes and levies have a significant effect on the regional income of the provincial government. Partially, local taxes have a positive and significant effect on regional income while regional levies have a negative but not significant effect on regional income for provincial governments in Western Indonesia
Co-Authors Chair, Ummul Hamid, Nur Asia Zainal Abidin