Rano Karno
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PENGARUH PPN DAN PPH TERHADAP PENDAPATAN PAJAK PUSAT Rano Karno; Marthinus Ismail
Jurnal Ekonomis Vol 14 No 2a (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.576 KB) | DOI: 10.58303/jeko.v14i2a.2588

Abstract

The Directorate General of Taxes (DGT) or Central Tax is the government's partner in implementing tax reform in Indonesia to increase tax revenues which will be managed by the government and set forth in the APBN. The purpose of this study was to determine the effect of VAT and PPh on central tax revenues based on secondary data from the 2000-2019 DGT annual report. The research method used is a confirmation method that is processed from quantitative data. Analysis of the data used is descriptive analysis, correlation coefficient, coefficient of determination, significance test and simple regression. The results showed that the average increase in VAT receipts from year to year was Rp.258.8 million, while the average increase in income tax revenues was Rp.376.5 million, and the average increase in central tax revenues was Rp. 657.1 million. VAT and PPh have an influence on central tax revenues. The significance test shows that Ho is accepted (sig. 0.00 > 0.05) so that VAT and PPh have a significant effect on central tax revenue.
Management Strategy Finance: Analysis Comprehensive Investment Decision Making In Indonesia's Emerging Markets Abdul Rosid; Agung Budilaksono; Rano Karno; Hartoto, Hartoto; Nasfi, Nasfi; Meity. L. H. Lado
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

The Indonesian financial market has attracted the attention of both local and international investors in the last few decades. With steady economic growth and a variety of investment opportunities available, investment decision making has become critical to achieving long-term financial goals. In this context, comprehensive financial management strategies play a major role in guiding investors through dynamic and complex emerging markets. This article aims to provide a comprehensive analysis of investment decision making in Indonesia's emerging markets, by highlighting several key factors that need to be considered in making effective investment decisions. A qualitative approach was used in this research to gain an in-depth understanding of effective financial management strategies in the context of the developing Indonesian market. Primary data was collected through interviews with financial experts and experienced investors, while secondary data was obtained from related literature, market reports and financial data. The research results show that a comprehensive analysis of investment decision making involves an in-depth evaluation of various factors that influence investment. This includes fundamental and technical analysis, effective risk management, as well as understanding local markets. By applying a comprehensive and detailed approach, investors can reduce risks and increase their chances of achieving profitable returns in Indonesia's emerging markets. In conclusion, a comprehensive financial management strategy is very important in facing the growing dynamics of the investment market in Indonesia. Through a combination of in-depth analysis and effective risk management, investors can maximize the potential returns on their investments and achieve long-term financial goals.