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All Journal Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Riset Bisnis dan Ekonomi Digital
Tetty Sipahutar
Universitas Prima Indonesia
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Determinan Pertumbuhan Industri Provinsi Sumatera Utara Tetty Sipahutar; Yeni Rafita Sihombing
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 3, No 2 (2019): Oktober 2019
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v3i2.333

Abstract

The influence of industrial development on economic growth in North Sumatra over the past decade has become a recurring problem as economic analysis especially of growing regions. North Sumatra has enjoyed a long period of economic growth however, there is a bad contribution from the industrial sector to the North Sumatra province's GDP regional. There are various studies that have supported that increasing the number of industries is the path to sustainable economic growth. Thus, this study aims to review research conducted in the field of determinants and factors that influence the growth of the number of industries. This review highlights that most studies have been carried out to establish a relationship between the Number of Industries, the Open Unemployment Rate, and the Population Amount, to the Gross Regional Domestic Product. To conclude, the main industry growth factors identified are relevant to increasing economic growth in North Sumatra: status of foreign direct investment, employment of people, government financial support - investment incentives, marketing strategies to attract investors, overall readiness and availability of a number of industries with a focus on effects positive regional development, using regional GDP per capita, specifically to reduce regional unemployment rates.
Pajak Penghasilan Badan dan Dampaknya Terhadap Profitabilitas Perusahaan Janice Leung; Jhe Giovanny Tristan; Erika Falensia; Evelline; Dina Aprillia; Tetty Sipahutar
Jurnal Riset Bisnis dan Ekonomi Digital Vol. 2 No. 3 (2025): Call for Paper: Desember 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/bvhy5d67

Abstract

This study explores how corporate income tax influences company profitability, while also considering the roles of operating expenses and earnings management. Using a Systematic Literature Review (SLR) approach, we examined a range of empirical studies from 2017 to 2024 focused on companies listed on the Indonesia Stock Exchange. Our review shows that corporate income tax generally has a negative impact on profitability, since it directly reduces net income. Likewise, high operating costs especially when not managed efficiently tend to lower profit margins. Earnings management, although sometimes used to present a stronger financial position in the short term, can reduce the reliability of financial reports and harm profitability over time. These findings highlight the need for better cost control, responsible tax planning, and transparent financial reporting. By understanding the connection between taxes, expenses, and financial performance, companies can make more informed decisions that support both their sustainability and compliance with tax regulation.
Co-Authors Dina Aprillia Erika Falensia Evelline Janice Leung Jhe Giovanny Tristan Sihombing, Yeni Rafita