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The challenges of implementing carbon tax in Indonesia Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.; Sihombing, Halomoan; Simanjuntak, Sri Ida Royani; Hutabarat, Prans Hotmaringan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244867

Carbon taxes have proven to be an effective economic instrument in reducing carbon emissions in countries such as Finland, Sweden and Singapore. These countries have not only succeeded in significantly reducing greenhouse gas emissions but also utilised this policy to encourage the transition to clean energy while creating sustainable economic incentives. However, in Indonesia, the implementation of carbon tax has been delayed several times. This study aims to analyse the factors that cause delays in the implementation of carbon tax in Indonesia and expected to provide practical and applicable recommendations to ensure that the carbon tax can be effectively implemented by 2025. This research uses a qualitative approach. Thematic analysis is used to analyse data by reducing various qualitative data to find relevant and meaningful patterns in accordance with the research objectives. The factors that become obstacles in the implementation of carbon tax in Indonesia are unfinished regulations, readiness of digital infrastructure and technology, company dependence on fossil energy, and consideration of Indonesia's economic conditions. Specifically, the gap in digital monitoring technology still under development in terms of funding and human resources represents a significant barrier, causing Indonesia to lose momentum in integrating a low-carbon economy.

Determinants Of Tax Aggressiveness Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2355

This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Arsita Tumimbo; Ardin Dolok Saribu; Meilinda Stefani Harefa
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.2905

Abstak:Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap kinerja keuangan perusahaan perbankan. Yang diproksikan menggunakan Kepemilikan Institusi, Dewan Komisaris, Dewan Direksi, Komite Audit, dan Ukuran Perusahaan sebagai variabel independen terhadap Return On Asset sebagai variabel dependen. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Penelitian ini merupakan penelitian pengembangan dari penelitian-penelitian sebelumnya yang bersifat impiris. Analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS versi 29. Hasil dari penelitian ini menunjukkan bahwa variabel Kepemilikan Institusional dan Ukuran Perusahaan berpengaruh negative dan signifikan terhadap kinerja keuangan perusahaan perbankan. Dewan Komisaris Independen dan Komite Audit berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan perbankan. Dewan Direksi berpengaruh positif dan signifikan terhadap Kinerja keuangan perusahaan perbankan.

The challenges of implementing carbon tax in Indonesia Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.; Sihombing, Halomoan; Simanjuntak, Sri Ida Royani; Hutabarat, Prans Hotmaringan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244867

Carbon taxes have proven to be an effective economic instrument in reducing carbon emissions in countries such as Finland, Sweden and Singapore. These countries have not only succeeded in significantly reducing greenhouse gas emissions but also utilised this policy to encourage the transition to clean energy while creating sustainable economic incentives. However, in Indonesia, the implementation of carbon tax has been delayed several times. This study aims to analyse the factors that cause delays in the implementation of carbon tax in Indonesia and expected to provide practical and applicable recommendations to ensure that the carbon tax can be effectively implemented by 2025. This research uses a qualitative approach. Thematic analysis is used to analyse data by reducing various qualitative data to find relevant and meaningful patterns in accordance with the research objectives. The factors that become obstacles in the implementation of carbon tax in Indonesia are unfinished regulations, readiness of digital infrastructure and technology, company dependence on fossil energy, and consideration of Indonesia's economic conditions. Specifically, the gap in digital monitoring technology still under development in terms of funding and human resources represents a significant barrier, causing Indonesia to lose momentum in integrating a low-carbon economy.

A Digital World: Role of Electronic Invoice for Personal Taxpayer Compliance Harefa, Meilinda Stefani; Manurung, Amran; Harefa, Eldaa Yuannda
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6624

The digital world has inevitably entered various fields of human life in carrying out their duties as world leaders. Technology is an important tool to ease the human workload, including in this discourse is human resource management. This study aims to reveal the perceptions of Taxable Entrepreneurs (PKP) and the Tax Service Office (KPP) on the implementation of e-invoicing and the impact of e-invoicing on taxpayer compliance. The focus of this research is to reveal PKP's perception of the implementation of e-invoicing from the aspects of inputting, data processing, and output. KPP perceptions from the aspects of tax administration and tax evidence, and taxpayer compliance assessed from the aspects of calculation, deposit and reporting. This research is qualitative research with a case study approach. Data analysis is carried out interactively starting from data collection, data reduction, data presentation, and conclusion drawing. According to PKP, the advantages of e-invoicing are more efficient processing time, more accurate tax calculation results, easier and safer storage because it has a QR code, but the weaknesses of e-invoicing are repetitive work in inputting input tax values, the system is not yet able to read invoice codes and the application is vulnerable to viruses. According to KPP, the application of e-invoicing is very helpful for the tax office in fully controlling in real time all tax invoices uploaded and reported by PKP. From the research results, there is not enough evidence that e-invoicing has an impact on improving taxpayer compliance, especially in tax calculations. According to the Tax Office, the application of e-invoicing can improve taxpayer administrative compliance in terms of calculating, depositing and reporting so that tax revenue will be increased.

Pengaruh Manajemen Laba Sebelum Initial Public Offering (IPO) terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sektor Properti, Real Estate, dan Konstruksi Bangunan Melakukan IPO Tahun 2018-2021 yang Terdaftar di Bursa Efek Indonesia) Sihaloho, Maria Petra Angelina Br.; Gaol, Manatap Berliana Lumban; Harefa, Meilinda Stefani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.705

This study aims to determine the effect of the accrual earnings management before IPO and the real earnings management before IPO on the company's financial performance after the IPO. This study uses secondary data with the object of research on property, real estate and building construction sector companies conducting IPOs in 2018-2021 which are listed on the Indonesia Stock Exchange. There are 32 companies that the became research sample using purposive sampling method. The technique of data analysis in this study is the Multiple Regression Analysis with using SPSS 26 software. The results of data testing conducted in this study indicate that accrual earnings management before IPO has a negative and significant effect on financial performance, while real earnings management before IPO has no significant effect on financial performance.

Sistem Akuntansi Dana Kas Kecil di PT Macan Sejahtera Cahaya Siagian, Ika Romauli; Siringoringo, Magdalena Judika Br; Harefa, Meilinda Stefani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.707

Petty cash funds are used to make it easier to manage small purchases or operational costs that often occur every day. The system used in the company is a fluctuating cash system. This research aims to determine the implementation of the petty cash fund accounting system at PT Macan Sejahtera Cahaya. The study used descriptive qualitative method. The data source used is primary data. The data collection method used was interviews and documentation. The data analysis method used in this research is qualitative data analysis. The research results showed that there were expenditures that exceeded the petty cash balance which resulted in the petty cash being underfunded. So, petty cash users use their personal money to carry out transactions when there is a shortage of petty cash funds. Therefore, the outhor recommends that companies use a fixed cash system, because the amount of petty cash funds will be more controlled and there will be no shortage of petty cash funds.

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