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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Studi Ekonomi dan Kebijakan Publik ABIS: Accounting and Business Information Systems Journal Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics and Management Sciences
Kamadie Sumanda Syafis
Fakultas Ekonomi dan Bisnis, Universitas Lampung, Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Potensi Pajak Daerah di Kota Jambi Rahayu; Salman Jumaili; Kamadie Sumanda. S
Jurnal Akuntansi & Keuangan Unja Vol. 4 No. 1 (2019): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.186 KB) | DOI: 10.22437/jaku.v4i1.7429

Abstract

ABSTRACT This study aims to analyze the potential of local taxes in Jambi City. This research is a kind of quantitative descriptive research by explaining and analyzing the data that has been obtained. The data used is data on the Jambi City Gross Regional Domestic Product (GRDP) from 2012-2016. The results showed that the GRDP of Jambi City increased every year, and all sectors also experienced an increase except the mining sector. The highest GRDP is in the free and retail trade category, while the lowest GRDP is in the category of electricity and gas procurement. The results of the Klassen Typology Analysis show that GRDP is grouped into 2 (two) sectors, namely the leading sector and underdeveloped sector. Sectors included in the underdeveloped sector are the Agriculture, Forestry, Fisheries and Mining and Excavation sectors. While other sectors are included in the leading sector. Jambi City regional taxes always increase each year based on 2012-2016 tax revenue data. The highest tax is obtained from street lighting tax, BPHTB, and restaurant tax. Keywords: Local Tax, PDRB, Potency. ABSTRAK Penelitian bertujuan untuk melakukan analisis adanya potensi pajak daerah di Kota Jambi. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menjelaskan dan menganalisis data-data yang telah diperoleh. Untuk melakukan penelitian ini, digunakan data Produk Domestik Regional Bruto (PDRB) Kota Jambi dari tahun 2012-2016. Hasil penelitian menunjukkan bahwa PDRB Kota Jambi mengalami kenaikan setiap tahunnya, dan semua sektor juga mengalami kenaikan kecuali sektor pertambangan. PDRB tertinggi berada pada kategori perdagangan bebas dan eceran, sedangkan PDRB terendah berada pada kategori pengadaan listrik dan gas. Hasil Analisis Tipologi Klassen menunjukkan bahwa PDRB terkelompok menjadi 2 (dua) sektor, yaitu sektor unggulan dan sektor terbelakang. Sektor yang termasuk dalam sektor terbelakang adalah sektor Pertanian, Kehutanan, Perikanan serta sektor Pertambangan dan Penggalian. Sedangkan sektor yang lain masuk dalam sektor unggulan. Pajak daerah Kota Jambi selalu mengalami kenaikan tiap tahunnya berdasarkan pada data penerimaan pajak tahun 2012-2016. Pajak tertinggi diperoleh dari pajak penerangan jalan, BPHTB, dan pajak restoran. Kata kunci : Pajak Daerah, PDRB, Potensi.
Pemodelan Kausal Pengaruh Tingkat Suku Bunga dan Inflasi terhadap IHSG di BEI Sri Hasnawati; Ernie Hendrawaty; Arivina Ratih Yulihar Taher; Skolastika Elvira Emma Riyadi; Fidelys Grecia Hutabarat; Kamadie Sumanda Syafis
Studi Ekonomi dan Kebijakan Publik Vol. 1 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.853 KB) | DOI: 10.35912/sekp.v1i2.1475

Abstract

Purpose: The purpose of this study is to see whether there are direct and indirect effects of inflation to interest rates, and also to see the direct and indirect relationship between inflation and interest rates to the IHSG using path analysis for the period January 2016 to July 2022. Research Methodology: To answer the research objectives, a path analysis model was used. This study uses time series data during January 2016 to July 2022 Result: The results of the study This study finds that there is a direct effect between inflation and interest rates. However, this study did not find a direct effect of inflation on the IHSG. In this study, joint testing found that interest rates and inflation had a direct effect on the IHSG.
EVALUASI KEWAJARAN PEMBELANJAAN DAERAH DENGAN MENGGUNAKAN ANALISIS STANDAR BELANJA (STUDI PADA PEMERINTAH KOTA JAMBI) Kamadie Sumanda Syafis
ABIS: Accounting and Business Information Systems Journal Vol 2, No 2 (2014): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.042 KB) | DOI: 10.22146/abis.v2i2.59366

Abstract

This study aimed to evaluate expenditure of Kota Jambi using analysis of standard expenditure/spending (ASB). This research is a case-based study with a qualitative approach . The research methodology is a document review and focus group discussion. Data used the analysis of standard spending-related regulation, public policy budget, while the budget ceiling priority, document of budget implementation changes, year of 2013-2014. Data were analyzed using simple regression.ASB models for socialization (dissemination) to the government of Jambi is total expenditure = 73.403.276 + 287.015 (the number of participants x number of days). Model ASB activities coaching/mentoring to the City of Jambi is total expenditure = 152.176.202 + 123.155 (the number of participants x number of days). There is only one activity that has nominal budget above the maximum limit that is the socialization of town planning regulations. ASB implementation in Kota Jambi can be applied. Based on the existing data and systems in Kota Jambi, both in 2013, 2014 and subsequent fiscal years.
Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022) Farhan Azmi Asavandra; Einde Evana; Tri Joko Prasetyo; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.233

Abstract

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.
Analysis of the Influence of Abnormal Accrual, Internal Control System, and Audit Findings on the Quality of Government Financial Reports : (Study on District/City Governments in Indonesia) Chyntia Dwi Putri; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Kamadie Sumanda Syafis
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.170

Abstract

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels. The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.
Co-Authors Arivina Ratih Yulihar Taher Chyntia Dwi Putri Einde Evana Ernie Hendrawaty Fajar Gustiawaty Dewi Farhan Azmi Asavandra Fidelys Grecia Hutabarat Rahayu Rindu Rika Gamayuni Salman Jumaili Skolastika Elvira Emma Riyadi Sri Hasnawati Tri Joko Prasetyo