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TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Juhandi, Nendi; Fahlevi, Mochammad; Setiadi
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.181 KB)

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax

TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Nendi Juhandi; Mochammad Fahlevi; Setiadi
Journal of Business, Management, & Accounting Vol. 1 No. 1 (2019): September
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax

Determinasi Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman Zuhri, Saefudin; Juhandi, Nendi; Sudibyo, Heru Harmadi; Fahlevi, Mochammad
Journal of Industrial Engineering & Management Research Vol. 1 No. 2 (2020): Agustus 2020
Publisher : AGUSPATI Research Institute

This study aims to analyze the effect of return on assets (ROA), net profit margin (NPM), and debt to equity ratio (DER) on stock prices. The study was conducted on the food and beverage sub-sector listed on the Indonesia Stock Exchange in the period 2013-2017. The samples used in this study were 12 companies, while the data collection method used written documentation with the sampling technique using purposive sampling. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used in this study is multiple regression analysis, using the SPSS version 25 method. The results of the study showed that return on assets (ROA) had no significant effect on stock prices. Net profit margin (NPM) has a significant effect on stock prices. Debt to quity ratio (DER) no significant effect on stock prices and simultaneous return on assets (ROA), net profit margin (NPM) and debt to equity ratio (DER) have a significant effect on stock prices by 19.4%.

HARUSKAH E-PAYMENT TRUST DITERAPKAN E-COMMERCE SEBAGAI FAKTOR KEPUASAN KONSUMEN? Arbi Siti Rabiah; Mochammad Fahlevi; Nendi Juhandi; Pawit Winarto
E-Jurnal Manajemen Vol 9 No 7 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2020.v09.i07.p13

Kepercayaan konsumen terkait dengan pembayaran menjadi topik penting pada beberapa penelitian mengenai pembelanjaan online. Konsumen sangat memperhatikan keamanan dalam bertransaksi termasuk ketika melakukan pembayaran secara non-tunai. Penelitian ini menggunakan uji non-parametrik menggunakan SmartPLS dengan 243 responden yang dijadikan sampel. Hasil Penelitian ini memberikan informasi bahwa E-payment trust merupakan salah satu faktor penting untuk kepuasan konsumen pada E-commerce di Indonesia. Kepercayaan terkait dengan pembayaran sangat berhubungan dengan keamanan informasi dan keamanan data privasi konsumen ketika melakukan transaksi pada E-commerce. Kata kunci: Trust; E-Payment; Customer Satisfaction; E-Commerce.

The future of cryptocurrency legality in Indonesia Dasih Irma; Sari Maemunah; Saefudin Zuhri; Nendi Juhandi
Journal of Economics and Business Letters Vol. 1 No. 1 (2021): June
Publisher : Privietlab

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Cryptocurrency is a form of payment for goods and services that can be made online. Many companies have issued their own currency, often called tokens, and traded specifically for the goods or services their company provides. Currently, blockchain technology can be implemented in various elements, including, financial services, smart property, IoT, smart contracts, blockchain government, blockchain identity. In Indonesia, cryptocurrencies are interpreted as crypto assets that can only be traded on futures exchanges. There are 229 cryptocurrencies recognized in Indonesia. The legality of using Cryptocurrencies in Indonesia can only be traded on futures exchanges, as stated in the regulation of the Commodity Futures Trading Supervisory Agency (BAPPEBTI) number 5 of 2019 and the Commodity Futures Trading Supervisory Agency Regulation Number 7 concerning the Establishment of a List of Crypto Assets that can be Traded in the Physical Crypto Asset Market.

PKM KONSEP PENANAMAN POHON UNTUK EKOWISATA DI DESA CIMARGA KECAMATAN CIMARGA KABUPATEN LEBAK Juhandi Juhandi; Friska Lia Imelda; Tb. Yumba Kamafih; Tiafani Zumaniar
Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Cimarga Village is one of the Lokasi Villages in CimargaSubdistrict. The problems faced by Cimarga Village are among others, the reduction of water catchment areas due to the transfer of land functions into settlements. This happens because the tourism sector is starting to develop and encourage high physical development such as homestays, housing, and supporting infrastructure. Agricultural activities also tend to change the hue of nature. Many trees that trerletak in the field must be cut down so as not to block the sunlight. As a result rainwater also cannot be absorbed into the ground but flows to the surface. In addition, cimarga village is also vulnerable to landslides. This is because the location of the village is in the highlands and the number of critical land scattered. In addition, these critical lands are not covered with plant vegetation so that they are prone to landslides in the rainy season. Even many critical land is located very close to the settlement of the population and is actually used as agricultural land. This condition is certainly dangerous for the safety of local people. Moreover, cimarga village becomes one of the tourist villages, so the aspect of disaster mitigation should always take precedence. There are many vacant lots that have not yet been utilized. In fact, if used, in addition to increasing the coverage of green areas is also beneficial for the welfare of the community through the results of the tree. Therefore, the greening movement in cimarga village needs to be one of the urgent programs to be carried out immediately. So that later it will indirectly support the existing role so far as a vocational village and tourist village. The plants planted are a type of annual perennial, considering that fruit commodities are not so good when planted in the highlands besides that perennials have a strong rooting system and the ability to deliver oxygen. Some commodities that can be grown include fir, red shoots, Dutch teak and acacia. The selection of perennials because it is expected to produce wood in the next few years and supply oxygen so that it can strengthen kopeng village as an ecotourism area

Gender and Tenure on Earnings Management Mochammad Fahlevi; Nendi Juhandi; Heru Harmadi Sudibyo
Journal of Research in Business, Economics, and Education Vol. 2 No. 6 (2020): December Edition
Publisher : Kusuma Negara Business School

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This study highlights research that indicates that male-female disparities may have an effect on decisions taken. Men become risk-takers or take risks, some researchers suggest, while women are associated with natural risks and do not want to take risks that improve the efficiency of the business. Agency challenges are growing as the CEO reaches retirement. In his final year of tenure, in order to get higher pay in the last year or after leaving work, the CEO used his personal details to boost company results (retirement). The findings of the study's regression analysis support one hypothesis that the representation of female CEOs has a negative effect on earnings management. These findings demonstrate that the representation of female CEOs increases the consistency of earnings data presented in the financial statements of the organization. The study's regression analysis supports the second hypothesis that states that the tenure of the CEO has a negative impact on income management. This shows that long-term CEOs are less aggressive in disclosing earnings than CEOs who have long-term profits in short tenure.

Relationship of compensation and productivity in Indonesia Saefudin Zuhri; Dasih Irma; Nendi Juhandi
Journal of Economics and Business Letters Vol. 2 No. 3 (2022): June 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v2i3.162

This study aim to knowing level productivity employee, for analyze connection compensation to productivity employees. Based on results research, then expected could give benefit as following, could knowing to use compensation for employee, become something reference for study future, could knowing the resulting relationship Among compensation and productivity employee, could knowing type compensation like what is needed employee, could knowing origin origin compensation provided by the company. The population we will use for study this are employees work company. This study will take sample towards employees work with share questionnaire to 60 employees. In research this time, we will test is to connection among compensation and productivity employees and how much strong connection. Based on results study as well as data analysis can concluded that there is significant relationship among Compensation and Productivity Employee with nature connection Strong and Unidirectional.

THE DECISION-MAKING EFFORT OF STRATEGIC PLANNING CV. DUA SEKAWAN ACCU Juhandi Juhandi
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 2 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i2.77

This planning has been acknowledged as a function or initial step in the management field, and it applies to all levels of management. It also defines the goals of an organization as well as the procedure for determining how the management system will achieve its goals and how it will achieve its goals. Moreover, it defines the objectives of the management system. Therefore, direct research methods are utilized throughout the entirety of this study. The methodology applied in this research consisted of employing qualification and descriptive methodologies, both of which aimed to achieve a deeper level of comprehension regarding the findings of this investigation, specifically the data that was compiled in the form of words and documentation. Decision-makers must use exceptional cases and possibly deal with generic rules. Strategic planning is thought to be a method for managing change that can be avoided as a result, as well as a method for dealing with environmental complexities frequently associated with using the organization's interests. However, this is also a method for exploring the complexity of the internal environment caused by the various needs of each organization's work units

SOSIALISASI BIDANG HUKUM DENGAN TEMA SEMINAR MEMBANGUN KESADARAN KRITIS TERHADAP PELECEHAN SEKSUAL Juhandi Juhandi; Hafidz Hanafiah; Mistia Mistia; Namira Melliyani K.; Dine Novianti; Zakia Khaulania; Sonya Gabriel; Sela Vinalia
Indonesian Collaboration Journal of Community Services Vol. 2 No. 3 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i3.85

Sexual harassment is any unwanted sexual act, a request to perform a sexual act, an oral or physical act or a gesture of a sexual nature or any other behavior of a sexual nature that makes a person feel offended, humiliated and or intimidated, thus creating an environment that is intimidating, hostile or disrespectful. The core definition of sexual harassment is something undesirable. In the following PKM assistance related to the legal field where a socialization seminar on sexual harassment was conducted. This seminar was held in Bojong Village, Bojong District, Pandeglang Regency, which was conducted by KKM Group 61 of Bina Bangsa University in 2022. This seminar was attended by invitees, the surrounding community, and village officials in the Bojong Village environment. The purpose of legal socialization with the theme of sexual harassment aims to find out if residents in the neighborhood experience unwanted things. Moreover, the Bojong Village area has a number of poverty and unemployment that can lead to criminal matters. As a result of the conclusion of the seminar, participants who attended were able to find out what things should be done if this happened, then what laws related to the incident on the victim and the perpetrator, as well as how to reduce the trauma effect of the victim of sexual abuse

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