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All Journal International Journal of Management and Business Economics IPSSJ
Farhatun Nisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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The Influence of Value Added Tax (PPN), Luxury Sales Tax (PPnBM), and Progressive Motor Vehicle Tax (PKB) on the Purchasing Power of Electric Vehicles in Bandung City Indonesia Riyan Saputra; Farhatun Nisa
International Journal of Management and Business Economics Vol. 2 No. 3 (2024): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v2i3.591

Abstract

The transition from conventional vehicles to electric or battery-based vehicles can be facilitated through policy interventions, especially in the field of taxation, aimed at achieving certain goals. This study aims to determine the effect of Value Added Tax (VAT), Luxury Goods Sales Tax (PPnBM), and Progressive Motor Vehicle Tax (PKB) in Indonesia on the purchasing power of electric vehicles in Bandung City, Indonesia. This study uses primary data collected through a questionnaire with a multiple linear regression analysis method. The sampling technique used is purposive sampling, using the Slovin formula which produces 100 respondents. The collected data was processed using SPSS software version 25. The results of this study indicate that partially, VAT and PKB do not have a significant positive effect on the purchasing power of electric vehicles. Meanwhile, PPnBM has a significant positive effect on the purchasing power of electric vehicles. These findings indicate that PPnBM tax incentives are effective in increasing the purchasing power of electric vehicles, while VAT and PKB incentives require evaluation and adjustment in order to better support the transition to electric vehicles. This research provides an important contribution for policy makers to design more effective tax incentives to encourage the adoption of electric vehicles, in order to achieve the targets of reducing emissions and improving environmental sustainability.
Who Drives Stock Trading? Analyzing the Impact of Foreign and Local Ownership on Transaction Value Said Aryonindito; Farhatun Nisa
International Journal of Management and Business Economics Vol. 3 No. 2 (2025): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v3i2.763

Abstract

This study examines the trust of market participants by analysing the dynamics of transaction value as an indicator of the perception of changes in foreign and local ownership. This study discusses the difference in impact between institutional and individual ownership. This study involves five variables where transaction value is the dependent variable and foreign ownership and local ownership are the independent variables. We also reduce the independent variables into institutional (corporate) and individual forms, respectively. The results show that all independent variables have a significant impact on transaction value but only individual local ownership has a negative direction.
PENGARUH PERPUTARAN MODAL KERJA, KUALITAS ASET DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024) Farhatun Nisa; R. Mohd. Zamzami
Integrative Perspectives of Social and Science Journal Vol. 3 No. 01 Januari (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Penelitian ini bertujuan untuk mengetahui bukti empiris tentang pengaruh dari Perputaran Modal Kerja, Kualitas Aset, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan. Jenis penelitian ini bersifat kuantitatif menggunakan data sekunder yang datanya berasal dari Bursa Efek Indonesia (BEI) atau web masing-masing perusahaan dan menerapkan teknis analisis regresi data panel dengan bantuan software E-views 13. Penelitian ini dilakukan pada perusahaan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2024, dengan total sampel penelitian sebanyak 19 perusahaan. Hasil penelitian ini menunjukkan bahwa perputaran modal kerja tidak berpengaruh signifikan terhadap kinerja keuangan, karena keberhasilandalam menerapkan perputaran modal kerja dalam meningkatkan penjualan tidak mempunyai pengaruh untuk kemampuan perusahaan dalam menghasilkan laba yang berasal dari aset perusahaan. Kualitas aset berpengaruh terhadap kinerja keuangan, dikarenakan adanya asimetri informasi dalam manajemen bisnis dan investor eksternal yaitu informasi laporan keuangan yang berpengaruh untuk menarik investor dan pelaku bisnis untuk mengetahui kondisi perusahaan saat periode yang sedang berjalan. Pertumbuhan penjualan berpengaruh yang signifikan terhadap kinerja keuangan, karena perusahaan dengan penjualan yang semakin tinggi dapat menyebabkan kinerja keuangan menjadi sinyal positif terhadap perusahaan untuk tetap hidup.
Co-Authors R. Mohd. Zamzami Riyan Saputra Said Aryonindito