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All Journal ACCOUNTABILITY Manajemen Bisnis dan Keuangan Korporat
Heince R. N. Wokas
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF THE IMPLEMENTATION OF MOTOR VEHICLE TAX RELIEF IN OPTIMIZING REGIONAL REVENUE AT THE REGIONAL REVENUE AGENCY OF NORTH SULAWESI PROVINCE Dian Ceacilia Fabiola Rattu; Heince R. N. Wokas; I Gede Suwetja
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

The granting of tax relief is a program of reducing, eliminating or amending tax penalties imposed on vehicle owners. This study aims to analyze the application of motor vehicle tax relief to optimize regional income to meet these objectives, planning and efforts must be made as well as tips for optimizing revenue. The type of research used is a qualitative with descriptive approach. The data obtained are by conducting interviews, observation and documentation. The data analysis method used is a descriptive analysis by collecting and classifying data, then analyzing it, so that it can produce a conclusion to answer the existing problems. The results showed that the granting of motor vehicle tax relief can optimize regional income and also increase taxpayer awareness of paying taxes.
Pengaruh capital structure, firm size dan profitability terhadap firm value pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia tahun 2021-2024 Michael Sengkey; Heince R. N. Wokas; Claudia W. M. Korompis
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.453

Abstract

Firm value reflects the market's perception of corporate performance and prospects, influenced by various financial decisions; however, empirical evidence on the direction and consistency of these effects remains inconclusive, particularly among highly liquid companies. This study aims to examine the effect of capital structure, firm size, and profitability on firm value in LQ-45 index companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative associative approach was employed using secondary data derived from annual financial reports. Samples were selected through purposive sampling, yielding 26 companies from a population of 45, resulting in 75 valid observations after outlier screening. Data were analyzed using multiple linear regression. The findings indicate that capital structure has a significant positive effect on firm value, firm size has a significant negative effect on firm value, and profitability has a significant positive effect on firm value. Simultaneously, all three variables significantly influence firm value. These findings support signalling theory, suggesting that corporate financial decisions serve as signals to investors, and imply that management must balance asset expansion with improved operational effectiveness to optimize firm value.
Co-Authors Claudia W.M Korompis Dian Ceacilia Fabiola Rattu I Gede Suwetja Michael Sengkey