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All Journal Kinerja Journal of Trends Economics and Accounting Research
Dwi Ermayanti
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Economics, Econometrics & Finance

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IMPLEMENTASI PERDA 8 TAHUN 2010 TENTANG PENGALIHAN BPHTB UNTUK MENINGKATKAN PAD KABUPATEN JOMBANG Dwi Ermayanti
KINERJA Vol. 20 No. 1 (2016): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i1.698

Abstract

AbstrakBea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) merupakan salah satu sumber pendapatan daerah. Pengalihan BPHTB menjadi pajak daerah diawali dengan perumusan kebijakan yang dituangkan dalam UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan untukmengetahui implementasi UU NO. 8 Tahun 2010 serta mengetahui faktor-faktor yang mempengaruhi untuk meningkatkan PAD Kabupaten Jombang. Kesimpulan penelitian adalah Implementasi Perda No. 8 tahun 2010 tentang Pengalihan BPHTB, berhasil mencapai tujuannya yaitu meningkatkan PAD di Kabupaten Jombang. Peneliti berharap selanjutnya Pemerintah Kabupaten Jombang lebih menekankan lagi Peraturan Daerah BPHTB dan membuat kebijakan bagi wajib pajak yang melanggar peraturan yang ada.Kata kunci: BPHTB, PBB, Pajak dan Retribusi DaerahAbstractRegional autonomy has broad implications on the regional authority to explore and manage local revenue sources. Tax on Acquisition of Land and Building (BPHTB) is one source of local revenue. The BPHTB diversion becomes the local tax started by the policies formulation that set forth in Law No. 28, 2009 on Taxes and Retribution Regional. This study aims to determine the implementation of Law NO. 8 of 2010 on BPHTB to increase Jombang district PAD and determine the factors that affect the implementation of Law NO. 8 of 2010 on BPHTB, to improve Jombang district PAD. The conclusion of the study is the implementation of Regulation No. 8, 2010 on BPHTB diversion, succeeded in achieving its goal of increasing PAD in Jombang. The researchers hope to the Jombang District Government to emphasizes again the BPHTB Regional Regulation and create taxpayers policies for anyone violate the rulesKeywords: Tax on Acquisition of Land and Building, Taxes and Retribution Regional
Analisis Pengaruh Leverage dan Profitabilitas Terhadap Struktur Modal Perusahaan Manufaktur Syariah di Indonesia Aulia Septa; Wahyu Putra; Niken Aristania; Dwi Ermayanti
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1401

Abstract

This study analyses the impact of leverage and profitability on the capital structure of Indonesian Sharia manufacturing companies listed in the Jakarta Islamic Index (JII) during the period of 2019-2021. The type of research used is quantitative. The problem of this research is the suboptimality in determining the capital structure, which leads to financial difficulties for the company. The research was conducted in Indonesia involving 16 sharia manufacturing companies as respondents. The analysis method used is multiple linear regression with the assistance of SPSS version 25 to test the effect of leverage and profitability on capital structure. The research results indicate that simultaneously, the calculated F value is 64.098 with a significance value of 0.000, which is less than 0.050. This shows that leverage and profitability have a significant effect on capital structure. However, in the partial analysis, it was found that only leverage has a positive and significant effect on capital structure, with a β1 value of 0.211, which is positive, and a significance value of 0.032 (< 0.05). Meanwhile, the profitability variable shows a negative and significant result on capital structure, with a β2 value of -0.516, which is negative, and a significance value of 0.018, which is less than 0.05. This research suggests that companies should consider the balance between the use of debt and equity in achieving an optimal capital structure, thereby enhancing the value and performance of the company.
Co-Authors Aulia Septa Niken Aristania Wahyu Putra