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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Agro Estate Jurnal Pajak dan Analisis Ekonomi Syariah
Pandu Kurniawan
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Other

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TAX PLANNING DETERMINANTS OF CORPORATE TAXPAYERS (A STUDY ON THE CORPORATE TAXPAYERS REGISTERED AT THE SMALL TAX OFFICE OF NORTH MALANG) Pandu Kurniawan
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 2: Semester Genap 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims at identifying the tax planning determinants of corporate taxpayers. Tax planning is the first step taken by a taxpayer to minimize the tax payable by obeying the applicable tax regulation; thus, corporate taxpayers are expected to apply the tax planning with regard to the pertinent rules. The primary data of this study are collected through questionnaire given to 65 corporate taxpayers registered at the Small Tax Office (Kantor Pelayanan Pajak Pratama) of North Malang. The samples are taken purposively under judgment sampling type, and the hypothesis is tested by Statistical Product and Service Solutions (SPSS) method. The result of the analysis shows that detection risk, loopholes, taxpayer morality, and tax rate significantly influence the tax planning, with the first factor playing the most influential part. In contrast, tax policy, tax law, and tax administration do not significantly influence the planning.   Keywords: Corporate Taxpayer; Tax Planning; Motivation
Analisis Faktor-Faktor yang Mempengaruhi Minat Nasabah terhadap Produk Cicil Emas sebagai Investasi Jangka Panjang di Bank Muamalat Purwokerto Novika Nur Fitriana; Ismiati Ismiati; Pandu Kurniawan; Sulasih Sulasih
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1652

Abstract

This study aims to examine various factors that influence customers' engagement in choosing the Cicil Emas product as a form of long-term investment at Bank Muamalat Purwokerto. This research is based on the increasing trend of gold investment in the community caused by the increase in gold prices and awareness of the importance of halal investment according to sharia principles. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation of Bank Muamalat Purwokerto. The results show that customer interest is influenced by several main factors, namely trust in sharia principles through the murabahah contract, a positive perception of gold as a stable investment asset, the ease of installment procedures that are flat and transparent, and the efficiency of the payment system through autodebit. In addition, social factors such as family recommendations and active promotions from the marketing department also strengthen customer interest. From the SWOT analysis, it was found that the main strength of this product lies in Bank Muamalat's reputation as a pioneering sharia bank and a stable installment system, while its main weaknesses are limited physical gold stocks and low public investment literacy. With increasing public awareness of sharia investment and the large market potential in Purwokerto, the Cicil Emas product has strong prospects for continued growth as a safe and Islamically-compliant long-term investment instrument.
Pengendalian Hama Tikus Pada Usaha Tani Kelapa Sawit: Dampaknya Terhadap Produktivitas dan Pendapatan Nanda, Zakri; Kefryegy; Perdi Julianto Sinambela; Pandu Kurniawan
Agro Estate Vol 9 No 2 (2025): Desember 2025
Publisher : Institut Teknologi Sawit Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47199/jae.v9i2.367

Abstract

Pengendalian hama merupakan salah satu aspek penting dalam menjaga produktivitas dan keberlanjutan usahatani kelapa sawit. Hama tikus dikenal sebagai organisme pengganggu utama yang dapat menyebabkan kerusakan tanaman dan kehilangan hasil, sehingga berpotensi menurunkan pendapatan usahatani. Berbagai upaya pengendalian hama tikus telah diterapkan di perkebunan kelapa sawit, baik melalui pendekatan mekanis, biologis, kimia, maupun terpadu, dengan hasil yang beragam. Artikel ini bertujuan untuk meninjau dan mensintesis hasil-hasil penelitian terdahulu yang membahas pengendalian hama tikus pada usahatani kelapa sawit serta dampaknya terhadap produktivitas dan pendapatan. Metode yang digunakan adalah tinjauan literatur terhadap jurnal ilmiah nasional dan internasional yang relevan, dengan fokus pada temuan mengenai tingkat serangan hama tikus, dampaknya terhadap hasil produksi, serta implikasi ekonomi yang ditimbulkan. Hasil tinjauan menunjukkan bahwa serangan hama tikus berkaitan dengan penurunan produktivitas kelapa sawit dan berimplikasi terhadap pendapatan usahatani, baik melalui kehilangan hasil maupun peningkatan biaya pengendalian. Oleh karena itu, pengendalian hama tikus yang tepat dan berkelanjutan memiliki peran penting dalam mendukung stabilitas produktivitas dan pendapatan usahatani kelapa sawit.
Co-Authors Ismiati Ismiati Kefryegy Nanda, Zakri Novika Nur Fitriana Perdi Julianto Sinambela Sulasih Sulasih