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All Journal EKONOMIS : Journal of Economics and Business Jurnal Ius Constituendum
Vanny Vanny
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengaruh Beban Pajak, Non Debt Tax Shield, Beban Bunga, dan Pertumbuhan Aset terhadap Struktur Modal pada PT Alam Vanny Vanny; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.656

Abstract

In running a business, every company definitely needs funds to help develop its business. The funds obtained can come from the company itself or from outside parties who invest in the company. Therefore, in managing the existing funds in the company, it is necessary to have wisdom in deciding whether the funds needed within the company can then be used in accordance with the operational needs needed by the company itself. The purpose of this study was to determine and analyze the effect of Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth on the Capital Structure. This study uses multiple linear regression analysis techniques. Data were obtained from literature related to the research topic. This can be in the form of financial statements of tax expense, non-debt tax shield, interest expense, asset growth and capital structure that affect the company. The results showed that Tax Expense has a negative effect on the Capital Structure of Alam Company, Non Debt Tax Shield has no effect on the Capital Structure of Alam company, Interest Expense has a negative effect on the Capital Structure of Alam Company, Asset Growth has a positive effect on the Capital Structure of Alam Company and the Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth have an effect on the Capital Structure of Alam Company.
Misreading the Court Decision: Reflecting on Constitutional Interpretation In Nusantara Capital Law Formation Simanungkalit, Dedy; Vanny Vanny
Jurnal Ius Constituendum Vol. 10 No. 3 (2025): OCTOBER
Publisher : Magister Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jic.v10i3.12531

Abstract

This study examines the use of Constitutional Court decisions in the academic manuscript of the Draft Law on the National Capital (RUU IKN) and evaluates its consistency with the 1945 Constitution, while drawing comparisons with governance models of other national capitals. The establishment of Ibu Kota Nusantara raises constitutional concerns because its governance design as an Authority excludes direct elections for regional leaders and the existence of a Regional House of Representatives. This design risks subordinating constitutional norms to political will, thereby undermining democratic principles. Using a normative juridical approach combined with comparative legal analysis, the research finds that the academic manuscript employs Constitutional Court rulings selectively, weakening constitutional guarantees of local democracy. Although the Court has recognized special governance status for certain regions, such as Papua and DKI Jakarta, these precedents have never eliminated democratic institutions, since both regions still maintain electoral and representative mechanisms. A comparison with Putrajaya, Malaysia, shows that centralistic governance may offer administrative efficiency but comes at the expense of political accountability and public participation. The study concludes that implementing the IKN Law without amendment will endanger constitutional legitimacy and set a harmful precedent for democratic governance. The novelty of this research lies in its critical perspective on how constitutional interpretation is instrumentalized in strategic policymaking, combining judicial analysis with comparative insights. Normatively, it recommends revising the IKN Law to align with constitutional principles of local democracy and strengthen safeguards for public participation and accountability.
Co-Authors Edison Sagala Elidawati Elidawati Goh, Thomas Sumarsan Simanungkalit, Dedy