Yeni Elfiza Abbas
Prodi Maksi STIE Swadaya

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TINJAUAN ATAS PEMANFAATAN INSENTIF PAJAK PENGHASILAN PASAL 21 MENURUT PMK NO.9 TAHUN 2021, DI WILAYAH BOGOR PADA MASA PANDEMI COVID-19 Rizal Riyadi; Yeni Elfiza Abbas
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2284

Abstract

Tax incentives are efforts made by the government in relation to economic recovery in Indonesia from the impact of the Covid-19 virus pandemic which can be in the form of deductions, exemptions or delays in paying taxes so that economic activity can develop. In Indonesia, tax incentives are issued based on the prevailing regulation of the minister of finance, so the regulation will be extended in line with the decision of the minister of finance. That there are several regulations that will be changed or added to every policy of the applicable finance ministerial regulation.The purpose of this review is to evaluate and find out how many registered taxpayers take advantage of tax incentive facilities, especially the Income Tax Article 21 DTP tax incentive during the Covid-19 pandemic in the Bogor area. And being able to know about these tax incentives can help taxpayers or business actors in increasing the level of confidence and optimism in the business world.The results of the review show that the number and percentage of taxpayers who use tax incentives recorded at the Regional Office of the Directorate General of Taxes West Java III as of May 2021 are still small. Therefore, it is necessary to carry out more massive socialization activities regarding tax incentive facilities.
PENGARUH AKTIVITAS DAN PROFITABILITAS YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016 - 2021 Djakariya Djakariya; Solihin Solihin; Yeni Elfiza Abbas; Indra Peedana Singawinata
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2285

Abstract

This study aims to analyze the financial performance of the sub-sector and textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021 which are assessed using an activity ratio consisting of current asset turn over (CATO), fixed asset turn over (FATO). The profitability ratio consists of gross profit margin (GPM) and operating profit margin (OPM). The activity ratio is a financial ratio that aims to see the effectiveness of the company in using its assets. Profitability ratio is a ratio that describes the company's ability to generate profits. This study uses a descriptive approach, with the type of research data in the form of quantitative data and data sources namely secondary data. The data collection technique used is documentation and the data analysis technique used is descriptive analysis. The results of this study can be concluded that the financial performance of the sub-sector and textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. In order to survive, the company must be in a favorable condition. If the company is in an unfavorable condition, it will be difficult for the company to obtain loans from creditors or investment from outside parties. In this study, the company's performance measurement is measured by profitability ratios and activity ratios, both of which are able to provide high returns on investment so that companies carry out more comprehensive financial statement disclosures to convince investors. The higher the profitability ratio and the activity ratio, the higher the company's ability to earn profits and the better its financial performance. Indirectly this can describe the company's ability to earn profits through all existing capabilities and sources such as sales activities, cash, capital, number of employees, number of branches and so on.