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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi dan Keuangan (JAK)
Cornelius Saryadi Turnip
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR Indah Shofiyah; Aryan Danil Mirza. BR; Cornelius Saryadi Turnip; Ayu Nani Djismudin; Raihan Razif Afero; Nasrul Maulana
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i1.872

Abstract

The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation.
Apakah Dana IPO dan Reputasi Underwriter Mempengaruhi Kesuksesan IPO? Cornelius Saryadi Turnip; Tri Joko
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.2927

Abstract

Investor harus mempertimbangkan faktor yang mempengaruhi underpricing perusahaan. Terutama faktor yang memperlemah ekomomi. Dampaknya investor mendapatkan keuntungan dari kegiatan IPO perusahaan. Penelitian ini bertujuan mengetahui pengaruh dana IPO, reputasi underwriter, reputasi auditor, dan Tujuan penggunana dana IPO terhadap underpricing di BEI sebelum dan saat krisis. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Pengumpulan data diambil dari laporan prospektus 322 perusahaan dengan menggunakan teknik purposive sampling. Dana IPO dan reputasi underwriter berpengaruh negatif terhadap underpricing. Sedangkan, reputasi dan tujuan penggunaan dana IPO tidak berpengaruh terhadap underpricing. Dana IPO dan reputasi underwriter meningkatkan underpricing perusahaan ketika melakukan IPO.
Co-Authors Aryan Danil Mirza. BR Ayu Nani Djismudin Nasrul Maulana Raihan Razif Afero Shofiyah, Indah Tri Joko