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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Perspektif Akuntansi
Meyjerd Rombebunga
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Dampak Pengalihan PBB-P2 dan BPHTB Terhadap PDRB dan Belanja Modal Dirgayany Pala’biran; Meyjerd Rombebunga
Perspektif Akuntansi Vol 2 No 1 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.211 KB) | DOI: 10.24246/persi.v2i1.p39-51

Abstract

This research aims to evaluate the impact of the diversion of PBB-P2 (Pajak Bumi dan Bangunan Pedesaan dan Perkotaan) and BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) into regional tax on PDRB (Produk Domestik Regional Bruto) and Capital Expenditure in Regencies/Cities of Central Java Province. Secondary data is used and collected from Badan Pusat Statistik (BPS) of Central Java Province and Direktorat Jenderal Perimbangan Keuangan (DJPK) of Indonesia. Based on 35 Regencies/Cities in Central Java. This study uses data four years before and four years after the diversion to regional taxes in Regencies/Cities of Central Java Province, the result show that the PDRB and capital expenditure before the diversion is significantly different with the PDRB and capital expenditure after the diversion. It that the diversion improves regional economic and development.
Tata Kelola Perusahaan dan Penghindaran Pajak Meyjerd Rombebunga
Perspektif Akuntansi Vol 2 No 3 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.112 KB) | DOI: 10.24246/persi.v2i3.p249-267

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan, antara lain; proporsi komisaris independen, kualitas audit, kepemilikan institusional, dan komite audit terhadap penghindaran pajak perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data panel dari tahun 2012-2016 pada perusahaan tambang mineral dan batubara yang diperoleh dari Bursa Efek Indonesia (BEI). Dengan menggunakan metode kuantitatif berupa uji stasioner dan uji regresi data panel dengan model Generalized Least Square (GLS), penelitian ini menunjukkan bahwa proporsi komisaris independen dan kualitas audit berpengaruh positif dan signifikan terhadap penghindaran pajak. Sedangkan, kualitas audit dan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: proporsi komisaris independen, kualitas audit, kepemilikan institusional, komite audit, penghindaran pajak
Pandemic and Financial Performance: Pre and During Pandemic Effect of Covid-19 on Financial Performance of Pension Funds Defined Benefit Plans and Defined Contribution Plans Andi Reski Almaida Daeng Macenning; Meyjerd Rombebunga; Poltak Simanullang
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5088

Abstract

Assessment of the financial performance of a pension fund can be done by analyzing the pension fund's financial reports. Based on the program, employer pension funds (EPF) are divided into two types, namely Defined Benefit Plan (DBP) and Defined Contribution Plan (DCP). This research aims to assess the financial performance of the Defined Benefit Plan (DBP) pension fund industry when compared with Defined Contribution Plan (DCP) pension funds pre-pandemic and during-pandemic for each financial ratio. Research was conducted on Pension Funds in Indonesia as a whole for the period January 2018 – December 2021. The ratios used to test the performance of each group of pension funds are Return on Assets (ROA), Return on Investment (ROI), Operational Cost Efficiency (EBO), Investment Cost Efficiency (EBI) and Pension Fund Growth (PDP). By using the Shapiro-Wilk W Test, Paired t Test, and Wilcoxon Signed Rank Test, the test results show that in DBP-EPF there are significant differences between pre-pandemic and during-pandemic for ROI and ROA. Where the ROI and ROA performance values pre-pandemic were higher than during-pandemic. There are no significant differences between EBO, EBI and PDP between pre-pandemic and during-pandemic in the DBP-EPF. Meanwhile, in the DCP-EPF there were no significant differences between pre-pandemic and during-pandemic for all variables. This proves that DBP-EPF experienced significant shocks during-pandemic. DBP-EPF is anticipating a strategy by reducing asset allocation to equity investment instruments, resulting in returns received that are not as good pre-pandemic
Co-Authors Dirgayany Pala’biran Poltak Simanullang