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Rudi Sanjaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) sebagai Sumber Pendapatan Asli Daerah dalam Menunjang Pembangunan Daerah di Indonesia Anita Sri Wulandari; Rudi Sanjaya; Melpha Therecia Nainggolan; Mohammad Galih Arya C
Pajak dan Manajemen Keuangan Vol. 3 No. 3 (2026): Juni: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i3.2387

Abstract

This study aims to analyze the role of the Land and Building Tax (BPHTB) as a source of Regional Original Revenue (PAD), identify various challenges faced in the collection process, and examine strategies for optimizing BPHTB management to support sustainable regional development. The research method used is qualitative research with a descriptive approach through literature review. Data were obtained from various secondary sources, including laws and regulations, books, scientific journals, government reports, and relevant previous research results. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that BPHTB makes a significant contribution to Regional Original Revenue (PAD), especially in regions with high levels of property transaction activity. In addition to functioning as a source of regional revenue, BPHTB also plays a role in supporting orderly land administration and legal certainty over asset ownership. However, optimizing BPHTB revenue still faces various obstacles, such as low taxpayer compliance, reporting transaction values that do not match actual conditions, limited data integration between agencies, and suboptimal use of information technology. Therefore, efforts are needed to increase tax socialization, digitize services, strengthen inter-agency coordination, and improve the competence of apparatus to improve the effectiveness of BPHTB management. With optimal management, the Land and Building Acquisition Tax (BPHTB) can be an effective instrument in strengthening regional fiscal capacity and supporting sustainable regional development.
Analisis Komprehensif Rasio Profitabilitas dan Rasio Aktivitas dalam Mengukur Kinerja Keuangan PT. Indofood Sukses Makmur TBK Periode 2019-2024 Ahdzwa Seftia Wibowo; Lisa Solihati; Rudi Sanjaya; Risna Risna; Mirza Linda Aprilyanto
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2340

Abstract

This study is motivated by the importance of financial performance analysis in the food and beverage industry, which plays a strategic role in the Indonesian economy, particularly amid global economic dynamics during the 2019–2024 period. The objective of this study is to analyze profitability levels, evaluate operational efficiency, and identify financial performance trends of PT Indofood Sukses Makmur Tbk. This research employs a descriptive quantitative approach using secondary data derived from the company’s annual financial statements for the period 2019–2024, obtained from the Indonesia Stock Exchange. The analytical method applied is financial ratio analysis, including profitability ratios (Gross Profit Margin, Net Profit Margin, and Return on Equity) and activity ratios (Total Asset Turnover and Inventory Turnover). The results indicate that the company’s profitability performance is relatively stable, with an average GPM of 32.2%, NPM of 7.1%, and ROE of 12.1%, reflecting its consistent ability to generate profits. From an activity perspective, the average TATO of 0.61 suggests a capital-intensive structure, while an Inventory Turnover of 5.8 times indicates efficient inventory management. Overall, the company demonstrates strong, stable financial performance and adaptability to changing business environments.
Evaluasi Kebijakan Pajak Penghasilan dalam Meningkatkan Penerimaan Negara dan Mendorong Investasi di Indonesia Davina Dwika; Deswita Saputri; Rudi Sanjaya; M. Raffa Putra; Nailah Hasan
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i6.2329

Abstract

Income This study aims to evaluate the effectiveness of Income Tax policy in increasing state revenue and encouraging investment in Indonesia. The research method used is a qualitative approach with a literature review. Research data were obtained from various secondary sources, including scientific journals, reference books, laws and regulations, government reports, and publications from related institutions relevant to taxation policy, state revenue, and investment. Data analysis was conducted using qualitative descriptive analysis techniques through the processes of identification, reduction, classification, interpretation, and synthesis of data. The results of the study indicate that Income Tax policy contributes positively to increasing state revenue through expanding the tax base, improving taxpayer compliance, and modernizing digital-based tax administration. In addition, various tax incentives such as tax holidays, tax allowances, and reduced Income Tax rates can increase investment attractiveness by reducing the cost burden borne by business actors. However, the effectiveness of these policies still faces several challenges, including suboptimal levels of taxpayer compliance, high levels of informal sector activity, tax avoidance practices, and the complexity of tax incentive regulations. The research findings also indicate that the success of tax policies in encouraging investment is not only determined by tax factors, but is also influenced by economic stability, legal certainty, infrastructure quality, and ease of doing business. This study concludes that Indonesia's Income Tax policy has had a positive impact on increasing state revenue and investment growth. Therefore, ongoing policy evaluation and refinement are necessary to create a balance between optimizing state revenue and increasing investment competitiveness to support sustainable national economic development.
Analisis Literatur tentang Peran Literasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak di Kota Tangerang Selatan Adila Najwa; Elvrida Elisabeth; Andriansyah; Rudi Sanjaya
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i6.2335

Abstract

Tax literacy plays a strategic role in shaping taxpayer compliance behavior, particularly in areas with high economic complexity such as South Tangerang City. This study uses a Systematic Literature Review (SLR) approach to analyze the relationship between tax literacy and taxpayer compliance, based on eight primary studies and twenty-six supporting references focused on the South Tangerang context. Regional tax realization data from 2021 to 2024, sourced from the South Tangerang City Statistics Agency (BPS), serves as empirical evidence to support the findings. The literature synthesis consistently shows that tax literacy, which encompasses a substantive understanding of tax regulations, digital literacy in using the e-filing system, and awareness of tax obligations as citizens, has a positive and significant impact on taxpayer compliance. This finding applies to individual taxpayers, corporate taxpayers, and MSMEs in South Tangerang City. The growth in regional tax realization from IDR 1.52 trillion in 2021 to IDR 2.09 trillion in 2024 reflects an improving compliance trend. However, a gap remains between potential and realization, indicating the need for a more structured tax education program. This study concludes that improving tax literacy through accessible, digital-based education should be a policy priority for the South Tangerang City Government.
The Effect of Inflation, Interest Rates, Exchange Rates, and Foreign Exchange Reserves on the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange 2013-2024 Rudi Sanjaya; Nur Izzati Riang Hepat; Siti Nur’aidawati
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.800

Abstract

Over the period from 2013 to 2024, this study examines how inflation, interest rates, exchange rates, and foreign exchange reserves impact Jakarta Composite Index (JCI), which is listed on Indonesia Stock Exchange. The JCI functions as a broad measure of stock market performance in Indonesia and reflects broader macroeconomic conditions. This research employs a quantitative approach utilizing time-series data over twelve years. Secondary data were collected from official publications of Bank Indonesia, the Indonesia Stock Exchange, and Yahoo Finance. Analytical procedures include descriptive statistics, classical assumption testing, multiple linear regression, hypothesis testing (t-test and F-test), and coefficient of determination analysis, processed using SPSS. Findings indicate that, partially, inflation, interest rates, and exchange rates do not exert a statistically significant effect on the JCI. In contrast, foreign currency reserves demonstrate its positive and significant influence on index. Simultaneously, all macroeconomic variables collectively influence the JCI significantly. The Adjusted R² value of 0.891 suggests that 89.1% of JCI variation is explained by selected macroeconomic variables, while the remaining 10.9% is attributable to additional elements not discussed in this research.
Co-Authors Ade Irna Lestari Adeliya Adeliya Adila Najwa ADITYA PRATAMA Ahdzwa Seftia Wibowo Aidah Raihana Ainun Niswati Akbarudin Akbarudin Alfathisya Regina Putri Bahri Alfira Cantika Septia Alvina Ghalda Alya Bahira Anardia Destiyana Andi Ibrahim ANDRIANSYAH Anggun Septiani Anisa Aulia Anita Sri Wulandari Arinda Dwi Safitri Chamid Alwi Charles Mantiri, Sandro Chika Hadijah Cici Pujiyanti Davina Dwika Dedeh Septyaningsih Deni Husni Maulana Deri Darmawan Dessy Naomy Andhiny Hutagalung Deswita Saputri Devi Linda Fitriya Diani Trani Dini Hasanah M Dominika Dora Soge Egie Fahrizal Elvrida Elisabeth Erik Irvansyah Ersyafa Azzahra Fitriyani Fitriyani Fransiska Juwita Waruwu Galih Wiguna Geetha Wulandari Safitri Gita Roudhotus Soleha Hasan Rifa’i Heni Nurmayana Soleha Hilda Destiana Putri Ida Lestari Indah Sri Wahyuni Jasmine Septiani Jefin Kristenson Kahpi Kayla Nazwa Syabila Kiki Anggar Wati Komaruddin Komaruddin Laksono Trisnantoro Leahani Nasyaroyan Imani Lisa Solihati M. Hafiz Sayidil M. Raffa Putra Melpha Therecia Nainggolan Mirza Linda Aprilyanto Mochamad Muhtadin Mohamad Gilang Surpiyana Mohammad Galih Arya C Muhamad Dhani Alakhyar Muhammad Inayatulla muhammad irfan Nabila Amalia Nurrohmah Naela Farkhati Nahdah Tabriz Nailah Hasan Nova Apriyanti Simanungkalit Novi Wijayanti Novita Hajar Nur Annisa Nur Izzati Riang Hepat Nurhayati Nurhayati Nurulita Syafrida Nurwidina Rahayu Ola Maria Pinkan Febriana M. Pipih Apiliani Raehan Ali Rafly Satrio Regita Della Putri Resalia Resalia Resti Agustini Rindi Kartika Risna Risna Rolita Dea Anggraini Ryan Hadi Putra Safira Aulia Sagita Nurul Adzani Santi komaladewi Seni Putri Harefa Septina Nuraini Serlina Shilfi Nahrisyah Ratu Sari Ramadan Silvia Leliana Siti Khairunnisa Siti Nabila Siti Nur’aidawati Siti Sartika Winata Suci Ramadhani SURYANI Syafrinah Wulandari Syifa Rasyiqa Titin Fatimah TRI WULANDARI WANDA AZIZAH Wanda Sabrina Widya Ayu Astutik Wulan Meilanny Yohana Putri Zhelfira Aliffarsah