Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kebijakan Ekonomi
Ernawati, Diana
Unknown Affiliation
Humanities Economics, Econometrics & Finance Energy Environmental Science Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Dampak Regulasi Obat-obat Tertentu terhadap Respon Industri Farmasi di Indonesia Ernawati, Diana
Jurnal Kebijakan Ekonomi
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of the regulation of Spesific Drugs (OOT) applied to pharmaceutical companies producing OOT in 2018 on the number of OOT production. Using the difference-in-differences (DID) approach method, this study looked at the influence of the 5 (five) OOT groups. The results of this study indicate that there has been a decrease in the amount of OOT production which is also influenced by regulations, an increase in the price of medicinal raw materials (active drug ingredients), and the setting of finished drug prices. The variables that affect decreasing production are the generic drug class for the tablet form of drugs, in multi-product companies with the status of state-owned companies (BUMN). The comparison between the level of production and the need for drugs in the year before the enactment of the regulation shows that the amount of production is still above the need and after the regulation, the amount of production is below the amount needed. This will have an impact on the availability and price of OOT in health care facilities. These results underline that regulations in the pharmaceutical sector will have an impact, one of which on the decisions of manufacturers in determining the amount of drug production. Keywords: Specific drugs; Difference-in-differences; Regulatory impact analysis
PENGARUH PROFITABILITAS DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK : THE EFFECT OF PROFITABILITY AND TRANSFER PRICING ON TAX AVOIDANCE Ernawati, Diana; Simbolon, Remista
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.474-485

Abstract

The biggest revenue for a country comes from taxes, which will be an obligation for every taxpayer to fulfill. The taxpayer in question is a corporation. This research was conducted in order to know what kind of influence on tax avoidance is caused by profitability and transfer pricing. The research was conducted in the cement, ceramics, porcelain, and glass subsectors on the Indonesia Stock Exchange list from 2017 to 2022 and applied a technique, namely purposive sampling, so that 36 samples were obtained. Profitability and transfer pricing are used as independent variables, and tax avoidance is used as an a dependent variable. The results found that profitability has a significant negative effect on tax avoidance. Similarly, transfer pricing also has an influence on tax avoidance. As for profitability and transfer pricing on tax avoidance, the effect is simultaneously significant.
Dampak Regulasi Obat-obat Tertentu terhadap Respon Industri Farmasi di Indonesia Ernawati, Diana; Munira, Syarifah Liza
Jurnal Kebijakan Ekonomi Vol. 16, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of the regulation of Spesific Drugs (OOT) applied to pharmaceutical companies producing OOT in 2018 on the number of OOT production. Using the difference-in-differences (DID) approach method, this study looked at the influence of the 5 (five) OOT groups. The results of this study indicate that there has been a decrease in the amount of OOT production which is also influenced by regulations, an increase in the price of medicinal raw materials (active drug ingredients), and the setting of finished drug prices. The variables that affect decreasing production are the generic drug class for the tablet form of drugs, in multi-product companies with the status of state-owned companies (BUMN). The comparison between the level of production and the need for drugs in the year before the enactment of the regulation shows that the amount of production is still above the need and after the regulation, the amount of production is below the amount needed. This will have an impact on the availability and price of OOT in health care facilities. These results underline that regulations in the pharmaceutical sector will have an impact, one of which on the decisions of manufacturers in determining the amount of drug production.
Co-Authors Munira, Syarifah Liza Remista Simbolon