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Pengaruh Pemeriksaan Pajak, Jumlah Wajib Pajak Dan Inflasi Terhadap Penerimaan Pajak Penghasilan (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Cibitung Periode 2017 – 2021) Chika Alifia Monica; Tri Kunawangsih
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i2.1065

Abstract

The purpose of this study is to investigate the effects of inflation, the number of taxpayers, and a tax audit on income tax receipts. The factors utilized in this study are Duty Review, Number of Citizens and Expansion as Autonomous Factors and Annual Expense Receipts as Reliant Factors. All Individual and Corporate Income Tax Receipts, registered Individual and Entity Taxpayers, the number of SKPKBs issued at KPP Pratama Cibitung, and the amount of inflation published monthly by the Central Bureau of Statistics (BPS) of Bekasi Regency in 2017, 2018, 2019, 2020, and 2021 (time series data of 60 months) comprise the population of this study. The saturated sampling method was used for the study's sample, which included the entire population. This sort of exploration utilizes illustrative examination which expects to make sense of the easygoing connection between the factors that impact speculation testing. Using the SPSS version 23 program, multiple regression analysis was used as the analytical method. According to the findings of this study, the Variable of Tax Audit has an effect on Income Tax Receipts, the Variable of Number of Taxpayers has an effect on Income Tax Receipts, and the Variable of Inflation has an effect on Income Tax Receipts.
Pengaruh Inflasi, Nilai Tukar Rupiah, dan Produk Domestik Bruto Terhadap Penerimaan PPN di Indonesia Periode 2005 – 2020 Nadia Amelia; Tri Kunawangsih
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 2 (2023): April : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.159 KB) | DOI: 10.58192/wawasan.v1i2.524

Abstract

The purpose of this study is to ascertain how GDP, inflation, and exchange rate affect VAT collection. Multiple linear regression or ordinary least squares is the research model used (OLS). The amount of VAT collected is the dependent variable in this study; the independent variables are inflation, exchange rate, and gross domestic product. The data in the time series is for example (2005-2020). Inflation, exchange rate, and inflation only have a small impact on VAT revenue, while GDP has a considerable positive impact.
Fair Value Valuation Analysis of Stock Prices Using The Discounted Cash Flow (DCF) Approach In Telecommunication Companies In Indonesia Mukhlis; Pardomuan Sihombing; Tri Kunawangsih
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.577

Abstract

PT Telkom Indonesia (Persero), Tbk (TLKM), PT XL Axiata, Tbk (EXCL), and PT Indosat, Tbk (ISAT) are three Indonesian telecommunications firms whose stocks will be valued using the Discounted Cash Flow technique from 2019 until 2023. According to the analysis, TLKM and EXCL stocks are undervalued, with market prices lower than their intrinsic values. This condition presents attractive investment opportunities for long-term investors, where potential gains may be realized if the companies' performance continues to improve and the market eventually appreciates the intrinsic value of the stocks. Conversely, ISAT stocks are identified as overvalued, with market prices exceeding their intrinsic values. This situation indicates excessive market expectations or the influence of certain external factors, making the decision to sell ISAT stocks a strategic move to realize capital gains before potential market corrections occur. These results emphasise how crucial it is to fully comprehend the internal and external aspects affecting company value before making any investing decisions. Investors are advised not to rely solely on valuation results but to also consider industry prospects, macroeconomic conditions, and company-specific issues to ensure more informed and strategic investment decisions. This study provides valuable insights for investors and market participants in identifying opportunities and risks in stock investments within the telecommunications sector.