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All Journal Journal of Governance Journal of Information System, Applied, Management, Accounting and Research International Journal of Informatics, Economics, Management and Science
Revan Andhitiyara
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Anggun Putri Romadhina; Revan Andhitiyara
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 2 (2021): JISAMAR : Volume 5, Nomor 2, May 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i2.455

Abstract

Penelitian ini bertujuan untuk mengetahui dan menemukan bukti empiris pengaruh perencanaan pajak, pertumbuhan penjualan dan kebijakan dividen terhadap nilai perusahaan, adapun yang menjadi latar belakang penulis ini karena perusahaan selalu berusaha agar bisa membayar pajak serendah mungkin dengan cara ditekankan karena pajak mempengaruhi pengurangan pendapatan atau laba bersih, tetapi bagi pemerintah pajak meningkatkan untuk membiayai penyelenggaraan pemerintah. Perusahaan property dan real estate menjadi objek karena saat ini perusahaan property dan real estate di Indonesia berkembang dengan cepat dan saat ini tren investasi yang berkembang dimasyarakat adalah menginvestasikan uang dalam bentuk tanah atau property . Selain itu, semakin berkembang kebutuhan akan property dan real estate seiring dengan pertumbuhan penduduk yang semakin meningkat setiap tahunnya, maka hal tersebut akan mempengaruhi pertumbuhan penjualan ikut meningkat serta banyak yang menanamkan sahamnya di perusahaan property. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah menggunakan SPSS (Statistic Product and Services Solutions) versi 24. Populasi yang di pilih adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia dengan sampel yang di pilih dengan menggunakan metode purposive sampling melalui kriteria-kriteria yang telah ditentukan. Total data yang digunakan dalam penelitian ini terdiri dari 10 perusahaan dengan jumlah 50 data selama 5 tahun periode penelitian. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap nilai perusahaan dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan. Secara simultan perencanaan pajak, pertumbuhan penjualan dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan.
Improving Local Government Performance Through Tax Optimization Riyanto Wujarso; Saprudin Saprudin; Anton Zulkarnain Sianipar; Revan Andhitiyara; Arie Martin Parulian Napitupulu
Journal of Governance Volume 7 Issue 1: (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v7i1.14535

Abstract

Abstract: Taxes play an important role in the functioning of the state, particularly in the implementation of development initiatives. Similar to taxes levied against the federal government, regional taxes play an important role in the performance of state and local government functions. Regional taxes are used for a variety of purposes, including regulation, budgeting, redistribution, resource allocation, and a combination of these. To be considered excellent, a local tax must, in principle, be able to enhance local revenue, which in turn improves the functioning of local government. As a result, initiatives to improve the functioning of local governments through the optimization of local tax collections are discussed in this paper. The descriptive qualitative method is being used in this investigation. It was discovered from the study's findings that a source of funding, which is primarily derived from local revenue (also known as PAD), is required for the implementation of autonomy and decentralization. Local taxes and levies should be used to fund PAD, but the contribution is currently small, accounting for only 16 percent of total PAD. Increased regional income can be achieved by maximizing the intensification of local tax collections and regional levies, which can be done in the case of attempts to improve regional performance, as previously stated.Keywords: Local Tax, Local Government, Performance, Local Revenue (PAD).
The Influence of Asset Growth And Net Profit on The Financial Performance of Pt Jamkrindo Syariah For The Period 2019-2023 Revan Andhitiyara; Dimas Subekhi; Sita Dewi; Hadi Santoso; Francisca Hermawan; Gemala Paramita
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2008

Abstract

Financial performance is one of the important aspects that reflects the condition and ability of a company in carrying out its operations to achieve predetermined goals. To achieve optimal financial performance, companies must be able to manage various factors that affect company value, including asset growth and net profit. Asset growth illustrates the company's ability to accumulate economic resources that can be used to increase operational capacity. Well-managed assets can improve operational efficiency and drive increased revenue. Net profit is derived from revenue, expense, profit, and loss transactions. Net profit reflects the final result of a company's overall operating activities after deducting expenses, including taxes. Net profit is an important indicator for investors and management in assessing how effective the company is in maximizing profits from its assets. The management of asset growth and net profit is important for the company's success in improving its financial performance. By taking the object of research PT. Jamkrindo Syariah, the purpose of this study is to determine the effect of asset growth and net profit on financial performance, both partially and simultaneously. The data is the monthly financial statements of PT Jamkrindo Syariah for the period 2019-2023 and data analysis using multiple linear regression and correlation analysis. The results showed that asset growth had no effect on financial performance, while net income had a significant positive effect on financial performance. Simultaneously asset growth and net income have a significant positive effect on financial performance.
Co-Authors Anggun Putri Romadhina Anton Zulkarnain Sianipar Arie Martin Parulian Napitupulu Dimas Subekhi Francisca Hermawan Gemala Paramita Hadi Santoso Riyanto Wujarso Saprudin Saprudin Sita Dewi