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Purchasing Power Under Pressure: Examining the 12% VAT Increase Amid Indonesia's Economic Recovery Rasiman; Prasetia, Angga; Rizqi, Muhamad Nur; Mauludin, Ilyas
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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Abstract

This study analyzes the impact of the increase in Value Added Tax (VAT) rates from 11% to 12% on the purchasing power of the Indonesian people. Using a quantitative-descriptive approach, this study observes how these policies affect consumption patterns, inflation, and general public welfare. The results of the study show that the low-income group is the most affected by this policy. The government has made efforts to reduce the negative impact by providing subsidies and other fiscal incentives. However, this analysis shows that these measures are still not fully effective
Pengaruh Struktur Modal dan Profitabilitas Terhadap Harga Saham di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Industri Periode 2020-2023) Fauziah, Nur Afifah; ., Hurriyaturrohman; Rizqi, Muhamad Nur
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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The goal of this research is to determine how capital structure and profitability affect the stock value of industrial goods manufacturers that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. This research uses quantitative descriptive techniques. To evaluate secondary data, SPSS 26 was utilized from a sample of 52 industrial goods manufacturing companies over a four-year period. The findings indicate that profitability and capital structure both have a noteworthy and favorable impact on stock values. The profitability of the capital structure variable significantly and favorably affects stock prices, whereas the other variable has a negative and insignificant effect.