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All Journal JURNAL MANAJEMEN BISNIS Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Elfiza Abbas, Yeni
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN UU-HPP PAJAK PERTAMBAHAN NILAI (PPN) (Study Pada PT.ZEI) Darmawanto, Darmawanto; Elfiza Abbas, Yeni
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1016

Abstract

This research is aimed at understanding whether the implementation of VAT calculations at PT. ZEI is in accordance with HPP Law No.7 of 2021 & has been implemented since April 2022. PT. ZEI chose to be confirmed as PKP because it is part of the private sector which has an obligation to transfer wealth, namely taxes. Data collection methods are through observation studies, interview studies & documentation studies. The data analysis method used is qualitative & quantitative descriptive analysis. The research results show that the implementation, calculation & reporting of VAT is effective and efficient in collecting VAT on Taxable Goods and Services. PT. ZEI can be said to be effective and efficient in collecting VAT on Taxable Goods and Services. The company has printed electronic Tax Invoices, carried out calculations of the Tax Imposition Basis, deposited & reported the Company's Periodic VAT SPT. Implementation of VAT calculation, deposit & reporting carried out by PT. ZEI has complied with applicable tax regulations and has been implemented by the company. As a realization of its tax obligations, PT.ZEI in 2022 (January-March 2022) has recorded output VAT of IDR 275,443,381 and input VAT of IDR 99,398,717 and in April to December 2022) after the harmonization law applied to input VAT amounting to IDR 408,859,093 and output VAT amounting to IDR 647,138,252.
The Effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS) on Company Value in Mining Sector Companies Listed on the BEI Period (2018 - 2022) Elfiza Abbas, Yeni; Anicetus, A.; Ana, Sri; Gustiawan, Deni
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.923

Abstract

This study aims to determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on the value of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018. -2022. The companies sampled were 8 (eight) companies through purposive sampling which involved selecting samples based on criteria as mining sector companies listed on the Indonesia Stock Exchange 2018-2022, and did not experience losses during the study period. The method used in this research is panel data regression analysis using Smart-PLS 4 software. The results showed that DER has a significant effect on Firm Value in this case Price to Book Value (PBV) as an indicator of firm value, while EPS has a low effect on Price to book value (PBV), and Return on Assets has no significant effect on Price to Book Value (PBV). This information is very important for managers and investors to understand the factors that affect business performance in the mining sector.
Co-Authors Ana, Sri Anicetus, A. Darmawanto, Darmawanto Gustiawan, Deni