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Implementation of Tax Incentives on Issuers' Financial Ratios: Reduction and Reaction Yandes, Jufri; Sunarya, Amud; Muhtarom; Destiana
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1117

Abstract

This study aims to analyze whether the implementation of reduction (deduction) of tax incentives has or does not have a reaction (influence) on the financial ratio (ROE) of shares of IDX issuers LQ45 Index during the COVID-19 outbreak in 2022. The study employs a hypothesis testing approach with classical assumption tests and simple regression analysis, focusing on secondary data from the LQ45 index during the 2022 Covid-19 outbreak. It examined a population of 45, using 36 samples that met specific criteria. A simple linear analysis model was used to investigate the impact, if any, of tax incentive reductions on the financial ratio (ROE) of the issuers' stocks. This study, which uses simple regression analysis, reveals that the implementation of tax incentive reductions made by the Indonesian government does not react (influence) on the financial ratio (ROE) of IDX-listed stocks in the LQ45 Index during the COVID-19 outbreak in 2022. The study suggests that the Indonesian government's tax incentive reductions may not impact the financial ratios (ROE) of companies listed on the IDX, particularly in the LQ45 Index during the Covid-19 outbreak in 2022. This lack of impact is attributed to companies not utilizing these incentives, possibly due to insufficient awareness of their benefits and challenging criteria set by the government for obtaining these incentives. Despite common beliefs that tax incentives can influence financial performance, this study indicates they might not significantly affect the financial ratios of these companies. The real implications is research indicates that the Indonesian government's reduction of tax incentives did not elicit a response in the financial ratio (ROE) of shares issued by LQ45 Index companies on the Indonesia Stock Exchange during the Covid-19 outbreak in 2022. This suggests that the implementation of tax incentive cuts by the Indonesian government had no impact on the financial ratio (ROE) of LQ45 issuer shares during the Covid-19 outbreak in 2022, based on a sample size of 36.
Edukasi Anak SDN 132/I Desa Hajran Dengan Aksi Bersih Ceria: Praktik Menjaga Kebersihan Lingkungan Lillah , Mutia; fatimah; destiana; raja; nurasyfa; muhammad; fithriyyah; nasywa; nadiya; rismanda; rasmauli
Media Pengabdian Kesehatan Indonesia Vol. 3 No. 1 (2026): JANUARY
Publisher : Kabar Gizi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62358/pd3f9744

Abstract

Perilaku Hidup Bersih dan Sehat (PHBS) merupakan faktor penting dalam mencegah penyakit yang sering dialami anak-anak, seperti diare dan penyakit kulit. Di SDN 132/Desa Hajran, Jambi, pemahaman siswa tentang kebersihan diri dan lingkungan masih terbatas sehingga diperlukan pendekatan edukatif yang menarik dan sesuai usia. Kegiatan turun lapangan ini dilaksanakan melalui program “AKSI BERSIH CERIA”, yang bertujuan meningkatkan pengetahuan dan keterampilan siswa dalam menjaga kebersihan diri dan lingkungan sekitar. Program dilaksanakan menggunakan metode penyuluhan dan Play-Based Learning berupa game interaktif, demonstrasi, serta praktik langsung. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pengetahuan anak-anak terkait PHBS dan kebersihan lingkungan, serta meningkatnya antusiasme dan keterlibatan aktif selama proses pembelajaran. Metode Play-Based Learning terbukti efektif dalam membuat anak lebih mudah memahami materi dan menerapkannya dalam kehidupan sehari-hari. Program “AKSI BERSIH CERIA” direkomendasikan untuk dilanjutkan oleh pihak sekolah sebagai upaya pembiasaan perilaku hidup bersih dan sehat secara berkelanjutan.
Co-Authors Aji Fajar Suryo Antoro Allaudin Sulton, Fatih Allaudin Sulton Amud Sunarya Annisa’, Mytha Astina, Chairani Azizah, Ani Fatun Baehaqi Dedy Juniadi Fatikhah, Fina Rakhmania Fatikhah Fatimah Febrianto, Hendi Fithriyyah Handayani, Agustia Haryadi, Arif Puji Hasanah, Arum Latifatul Herlina Darwati Husna Putri Pertiwi Ida wati Ismulyaty, Sri Jasrial Jufri Yandes Khoirunnisa’, Nadya Lillah , Mutia Maulina, Berlian Rahma Mufti Ali Muhammad muhtarom Nadiya nasywa Noviana Azahra nurasyfa Nurhayati Nurhayati, Syafiqoh Pratama, Lisa raja rasmauli rismanda SUSANTI Syarif Fadillah Wicaksono, Faris Sulthon Yudha Dwi Nugraha Yusup, Faisal Said