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All Journal International Journal of Economics Development Research (IJEDR) Journal of Business, Technology, & Social Science
Ariskha, Nisma
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERHITUNGAN PAJAK PENGHASILAN PASAL 21 BERDASARKAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN TERHADAP PEGAWAI TETAP PADA PERUMDA AIR MINUM KOTA MAKASSAR Ariskha, Nisma
BUGIS : Journal of Business, Technology, & Social Science Vol 1 No 3 (2023): Bugis Journal
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

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Abstract

Perhitungan Pajak Penghasilan Pasal 21 terhadap Pegawai Tetap pada Perumda Air Minum Kota Makassar. Tujuan dari penelitian ini adalah untuk mengetahui:Apakah Perhitungan Pajak Penghasilan Pasal 21 terhadap Pegawai Tetap pada Perumda Air Minum Kota Makassar telah sesuai dengan Undang-Undang Harmonisasi Peraturan Perpajakan No.7 Tahun 2021. Jenis penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data yang meliputi observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa perhitungan pajak penghasilan pasal 21 terhadap Pegawai Tetap pada Perumda Air Minum Kota Makassar telah sesuai dengan Undang-Undang Harmonisasi Peraturan Perpajakan No. 7 Tahun 2021. Hal ini dibuktikan dengan kenaikan penghasilan pada tarif progresif dalam Perhitungan Pajak Penghasilan Pasal 21 terhadap Pegawai Tetap pada Perumda Air Minum Kota Makassar
The Role of Investor Behavior in Forming Abnormal Return - An Economic Perspective Ariskha, Nisma; Amiruddin, Amiruddin; Alam, Syamsu
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.6564

Abstract

This study aims to conduct a comprehensive analysis of macroeconomic factors influencing abnormal returns and the role of investor behavior in shaping them. Utilizing a systematic literature review, the study is based on the identification of 39 Scopus-indexed articles published between 2014 and 2024, ranging from Quartile Q1 to Q4. The review explores prior research on abnormal returns to identify key findings, macroeconomic factors impacting abnormal returns, and the role of investor behavior in their formation. Using the Research Plan Systematic Literature Review menu in the Watase application, the term "Abnormal Return" was used as the keyword to locate relevant articles. The findings categorize the literature into two main groups: macroeconomic factors affecting abnormal returns and the role of investor behavior in shaping them. Macroeconomic factors such as economic growth, inflation, and general economic conditions significantly influence abnormal returns. Favorable economic conditions enhance company performance, thereby impacting abnormal returns. Furthermore, investor behavior plays a pivotal role, with overreaction to market information often causing abnormal returns, while underreaction can influence long-term return patterns. Investor strategies, including momentum and contrarian trading, are influenced by stock network effects. Understanding these behavioral dynamics is essential to analyzing stock market patterns and their implications for abnormal returns.
Co-Authors Amiruddin Amiruddin SYAMSU ALAM