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All Journal Moneter : Jurnal Keuangan dan Perbankan JURNAL ILMU SOSIAL DAN ILMU POLITIK, STISIPOL RAJA HAJI
Muhammad Darmawan, Muhammad
Mahasiswa Program Pascasarjana, Institut Pertanian Bogor
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Gap Implementasi Dalam Kebijakan Publik: Studi Kasus Implementasi Kebijakan Perpu Nomor 2 Tahun 2022 Klaster Ketenagakerjaan Tentang Pemanfaatan Pekerja Asing Linggar Vandito, Revo; Syabita, Elsa; Maula Pratiwi, Hindry; Darmawan, Muhammad; Fatkhuri, Fatkhuri
Jurnal Ilmu Sosial dan Ilmu Politik Vol. 5 No. 2 (2024): Jurnal Ilmu Sosial dan Ilmu Politik
Publisher : STISIPOL Raja Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56552/jisipol.v5i2.143

Abstract

Perppu number 2 of 2022 is a controversial regulation and has received a lot of resistance from the public, especially workers. Perppu number 2 of 2022 is considered to have the potential to facilitate the entry of foreign workers which threatens and creates new competition for local workers. However, Perppu Number 2 of 2022 shows the use of diction which emphasizes that the aim of the entry of foreign workers into Indonesia is to transfer skills and transfer technology. The research questions and things analyzed in this research are to see how the implementation of Perppu Number 2 of 2022 is and discuss what recommendations and things that can be improved in the implementation of Perppu Number 2 of 2022. This research is qualitative research using literature study data collection techniques. The results of this research show that there is an implementation gap between what is formulated in Perppu number 2 of 2022 and the implementation in the field which is caused by multidimensional factors. By using policy capacity theory and implementation gap theory, the recommendations that can be given for the implementation of Perppu Number 2 of 2022 are improvements in human resource capacity, both in qualitative and quantitative terms and empowerment of non-governmental institutions in overseeing the implementation of the policy. So it can be concluded that there is a large implementation gap between what policy makers formulated in Perppu Number 2 of 2022 and what is implemented in the field.
The The Influence of Profitability, Leverage, Sales Growth, and Book Tax Differences on Corporate Tax Avoidance Dwi Hapsoro, Dian; Karina, Dhiya Syifa; Darmawan, Muhammad; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.765

Abstract

This research aims to investigate the influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance in the food and beverage industry. The research sample consists of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. Using multiple regression analysis, this study examines the relationship between the dependent variable, which is the cash effective tax rate (CETR), and the independent variables, profitability (ROA), leverage (DER), sales growth, and book-tax differences. The results show that profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, sales growth contributes positively to tax avoidance, and book-tax differences have a positive effect on tax avoidance. The influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance is 37.5%, as indicated by the R-Square value of 0.375 for CETR. This indicates that there are 62.5% other factors not identified in this research that also affect tax avoidance. This research is important for policymakers as it shows that although factors such as profitability and leverage play a role in tax avoidance, there are many other factors that must also be considered. Therefore, further research is recommended to include additional variables and involve data from companies in other sectors to gain a broader perspective. This can help in formulating more effective policies in controlling tax avoidance across various industries. The findings provide significant insights into the complexity of tax avoidance and emphasize the need for a more holistic approach in tax policy enforcement.
Co-Authors Dwi Hapsoro, Dian Fatkhuri, Fatkhuri Indra Pahala Karina, Dhiya Syifa Linggar Vandito, Revo Maula Pratiwi, Hindry Syabita, Elsa Wahono, Puji