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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal GeoEkonomi Jurnal Ekonomi Dan Bisnis
Yudea Yudea
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALISIS LAJU PERTUMBUHAN ANTARA KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BALIKPAPAN Bravo Yengky Karundeng; Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.744 KB) | DOI: 10.31941/jebi.v16i1.319

Abstract

This research aims to know the contribution and the rate of growth of hotel tax and restaurant tax tolocal revenue Balikpapan city. This research was conducted at the Department of Revenue office in thecity of Balikpapan. By using data analysis with quantitative descriptive way, the research concludedthat the realization of local revenue of hotel tax and restaurant tax in the years 2009-2013 was achieved.  Tax receipts for contributions hotel tax and restaurant tax on local taxes in the year 2009 2013was not achieved, while the contribution receipts tax on hotel and restaurant tax to local revenuein the year 2009-2013 was not achieved. Therefore, the growth rate of hotel tax and restaurant tax fluctuate, the impact of not achieving the target of tax revenue.Keywords:  Hotel Tax, Restaurant Tax, Rate of Growth, Local Revenue.
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BALIKPAPAN (Studi Pada Kantor Dinas Pendapatan Daerah Kota Balikpapan Yerni Pareang; Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.251 KB) | DOI: 10.31941/jebi.v18i1.418

Abstract

Balikpapan city was given the opportunity to explore the potential of financial resources by setting taxes and fees for the region to increase revenues generated local revenues. This study aims toanalyze the contribution of local taxes and levies on revenue Balikpapan City during the last five years (2010-2014). The object of this research is the area of Balikpapan, the focus of research to address locally generated revenue, local taxes and levies. This type of research in this study is quantitative descriptive. This analysis uses the analysis of tax and levy contribution to total revenue every year. Results of this study found that the average contribution of local taxes and levies when the reception local revenues generated Balikpapan City during 2010-2014 were highly variable. The percentage contribution of local taxes is greater than the percentage contribution levies. This study contributes to the government Balikpapan to better see the potential of the region to add value to the contribution of local taxes and levies in improving revenue performance.Keywords: local taxes, levies, locally-generated revenue, Balikpapan city.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Dividend Payout Ratio (Studi Kasus Perusahaan Manufaktur Periode 2012-2016) Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 20, No 1 (2017): Jurnal Ekonomi dan Bisnis Maret 2017
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.305 KB) | DOI: 10.31941/jebi.v20i1.740

Abstract

This study intends to examine the influence of current ratio, debt to equity ratio, and return on assets to dividend payout ratio in manufacturing companies. This analysis uses independent variables is current ratio, debt to equity ratio and return on assets. Dependent variable is dividend payout ratio. Investment can be interpreted as a commitment to invest some funds at this time with the aim of obtaining profits in the future. Investors have the main goal in investing funds into the company to seek income or return on investment in the form of dividends. Therefore, the authors want to examine about any variable that can affect the rate of return of dividends. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The research method used in this study is a quantitative research method with the sample used data in the form of numbers and statistical value obtained from the annual financial statements of the company. The result of this research shows that the current ratio, debt to equity ratio has significant influence on the dividend payout ratio. While return on assets does not have a significant effect on dividend payout ratio which means that this variable does not give effect to dividend distribution to shareholders.
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE Yudea Yudea
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1803.693 KB) | DOI: 10.31941/jebi.v21i2.779

Abstract

Tax avoidance is the effort to carried out is legalfor taxpayers. Research aims to examine the effect of corporate governance mechanisms the corporate governance that are firm size and leverage against tax avoidance. The study was conducted on automotive manufacturing companies in the Indonesia Stock Exchange in the period of 2013 - 2017. From a total population of 14, a sample of 6 companies was obtained. Sampling using purposive sampling method. The analysis technique uses multiple linear regression.Results finding is there audit quality have a significant effect on tax avoidance, while the variable proportion of independent commissioners, firm size and leverage does not significantly influence tax avoidance. Keywords: Tax Avoidance, Corporate Governance, Firm Size and Leverage
ANALISIS LAJU PERTUMBUHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA BALIKPAPAN Wigi Astuti; Yudea Yudea
FORUM EKONOMI Vol 18, No 1 (2016): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v18i1.46

Abstract

This study aims to determine the rate of growth of land and building tax Rural and Urban (PBB-P2) from 2012 to 2014 and also aims to determine the contribution of the UN-P2 against revenue (PAD) Balikpapan. The analytical method used is descriptive quantitative research. Research is known that the rate of growth and the contribution of the UN-P2 fluctuated against the PAD during the years 2012-2014. It is recommended that Local Government City of Balikpapan provide counseling on a regular basis to the public, improve service performance and the need to apply sanctions for violators of tax laws so that people are aware and termovitasi to pay taxes.Keyword: Land and Building Tax Rural and Urban (PBB-P2), Growth, Contributions and revenue (PAD)
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Viananda Nurvilawati; Yudea Yudea; Dika Karlinda Sari
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.476

Abstract

The Influence of Company Size, Company Age, and Solvency on Audit Report Lag Profitability Using Moderating Variables in Mining Sector Companies on the Indonesian Stock Exchange for the 2020-2022 Period. Supervisors: Mr. Judea and Mrs. Dika Karlinda Sari. This research aims to determine the influence of company size, company age and solvency on audit report lag profitability using moderating variables in mining sector companies on the Indonesian Stock Exchange for the 2020-2022 period. The total sample tested was 19 companies selected using purposive sampling technique. The data analysis techniques used are multiple linear regression, Moderated Regression Analysis dan hypothesis testing. Based on the results of the analysis, it shows that company size, company age, and solvency simultaneously have no effect on audit report lag. Partially, company size, company age, and solvency simultaneously have no effect on audit report lag. In Moderated Regression Analysis, profitability is not able to moderate company size, company age, solvency and audit report lag.
Co-Authors Bravo Yengky Karundeng Dika Karlinda Sari Viananda Nurvilawati Wigi Astuti Yerni Pareang