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Pipit Mutiara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DER DAN TATO TERHADAP LABA PERUSAHAAN Pipit Mutiara; Deva Gustiana
Jurnal Financia : Akuntansi dan Keuangan Vol 3 No 1 (2022): Jurnal Financia
Publisher : Jurnal Financia : Akuntansi dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.348 KB) | DOI: 10.51977/financia.v3i1.663

Abstract

ABSTRACT With good planning, management will work effectively and efficiently because the company's goal is to earn a profit, because the size of the profit achieved is a measure of the company's success. Parties such as company owners, investors, management, and creditors usually measure the company's success based on the company's ability as seen from the company's financial performance. One of the performance parameters is profit or profit. This study looks at the effect of DER and TATO on earnings changes. population used 5 companies. By using purposive sampling, the sample used is 4 companies. The research method used is descriptive and verification research methods with a quantitative approach. The data analysis method used is multiple linear regression analysis, classical assumption test and hypothesis testing. The results of this study indicate that DER does not have a significant effect on earnings changes, partially TATO has no significant effect on earnings changes, Simultaneously, DER and TATO have no significant effect on earnings changes. The results of the coefficient of determination test are 0.018, these results indicate that the large influence of DER and TATO on Profit Changes that can be explained by this equation model is 18% while the remaining 82% is influenced by variables outside the variables not examined.
ANALISIS KONTRIBUSI PAJAK REKLAME DAN PAJAK HIBURAN Pipit Mutiara; Intan Noor Fauziah; Catur Martian Fajar
Jurnal Financia : Akuntansi dan Keuangan Vol 3 No 2 (2022): Jurnal Financia
Publisher : Jurnal Financia : Akuntansi dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.691 KB) | DOI: 10.51977/financia.v3i2.771

Abstract

The regional autonomy system in Indonesia makes local governments need to make efforts to increase their regional revenue sources. Regional Original Revenue is revenue that is used as a source of costs in all forms of government activities. Local taxes that can contribute to increasing local revenue are advertisement taxes and entertainment taxes, as evidenced by the growing development of the tourism sector which can encourage the growth of entertainment venues and the development of the goods and service company sector that uses advertising media in Cimahi City along with the growth of development. The city of Cimahi is growing rapidly. The purpose of this study was to determine the effect of the advertisement tax and entertainment tax on Regional Original Income in Cimahi City. The research method used is descriptive and verification methods with a quantitative approach. The results showed that the advertisement tax had a partially insignificant effect on Regional Original Income. Entertainment tax partially significant effect on local revenue. Simultaneously, the advertisement tax and entertainment tax have a significant effect on Local Original Income in Cimahi City.
Co-Authors Catur Martian Fajar Deva Gustiana Intan Noor Fauziah