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All Journal Cateris Paribus Journal
Bahruddin Bahruddin
Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DAMPAK KEBIJAKAN PAJAK TERHADAP OPERASIONAL DAN LABA PERUSAHAAN (Studi Kasus CV Hiray Kota Parepare) Yudistira Pratama Abbas; Bahruddin Bahruddin; Fajar Ladung; Sariana Damis
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4350

Abstract

This study aims to determine the impact of tax policies implemented by the government on the operational activities and net profit of CV Hiray, a company engaged in the food and beverage business in Parepare City. This study uses a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with five informants, namely the leader, operational director, financial manager, and back office staff, and cashiers of CV Hiray.The results of the study indicate that tax policies, both in the form of changes in rates and digital administration obligations, have a direct impact on the company's operational system. The increase in the tax burden encourages companies to carry out cost efficiency and strategic adjustments so that operations continue to run optimally. On the other hand, tax policies also have an impact on net profit, where increases in rates or elimination of incentives reduce profit margins, while tax incentives can improve the company's financial condition. tax policies have a significant impact on the sustainability of the company's operations and finances. Therefore, an adaptive managerial strategy and careful tax planning are needed so that the company can survive and grow amidst the dynamics of fiscal regulation
FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PERATURAN DAERAH TENTANG TARIF PARKIR TEPI JALAN DI KOTA PAREPARE Ruslang T; Kurniawan Saputra; Dayu Suhardi; Bahruddin Bahruddin; Fajar Ladung
Cateris Paribus Journal Vol. 6 No. 1 (2026): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/cpj.v6i1.4345

Abstract

This study aims to analyze the factors influencing the implementation of regional regulations on roadside parking tariff imposition in Parepare City. A qualitative approach with a case study method was employed in this research. The informants comprised the Secretary of the Transportation Agency of Parepare City, the Head of the Parking Technical Implementation Unit (UPTD), and five parking attendants from different locations. Data collection was conducted through observation, in-depth interviews, and documentation. Data analysis utilized the interactive model of Miles and Huberman, encompassing data reduction, data display, and conclusion drawing. The findings reveal that two primary factors influence parking policy implementation: Content of Policy and Context of Implementation. Among six Content of Policy indicators, Program Implementer and Resources Committed were identified as the most influential factors requiring significant improvement. The lack of technical regulations and insufficient human resources for supervision constitute the main obstacles to achieving parking retribution targets, which have only reached an average of 55.85% over the past four years. Meanwhile, all three Context of Implementation indicators have generally provided positive support for the implementation of regional government policies. This research contributes to the understanding of policy implementation challenges in local revenue management and provides practical recommendations for improving roadside parking governance in Parepare City.
Co-Authors Fajar Ladung Kurniawan Saputra Ruslang T Sariana Damis Suhardi, Dayu Yudistira Pratama Abbas