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All Journal West Science Accounting and Finance Journal of Business Administration and Strategy Global Journal of Taxation and Fiscal Policy
Nofitasari, Susi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Inflation, Exchange Rates, and Interest Rates on Stock Returns in Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period Nofitasari, Susi
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1643

Abstract

This study aims to analyze the effect of inflation, exchange rates, and interest rates on stock returns in the mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The data used in this research is secondary data, including financial reports, inflation rates, exchange rates, and interest rates obtained from official sources such as the Indonesia Stock Exchange and Bank Indonesia. The analysis method employed is multiple linear regression using SPSS software. The results indicate that, partially, inflation and exchange rates have a negative and significant effect on stock returns, while interest rates have a negative but not significant effect. Simultaneously, inflation, exchange rates, and interest rates significantly influence stock returns. The Adjusted R-Square value of 0.211 suggests that the independent variables in this study explain 21.1% of the variation in stock returns, with the remaining percentage influenced by other factors outside the research model. This study implies that investors should consider inflation, exchange rate fluctuations, and interest rate movements when making investment decisions. Furthermore, the findings serve as a reference for future research on the impact of macroeconomic factors on stock market performance.
The Effect of Inflation, Exchange Rates, and Interest Rates on Stock Returns in Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period Nofitasari, Susi
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1643

Abstract

This study aims to analyze the effect of inflation, exchange rates, and interest rates on stock returns in the mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The data used in this research is secondary data, including financial reports, inflation rates, exchange rates, and interest rates obtained from official sources such as the Indonesia Stock Exchange and Bank Indonesia. The analysis method employed is multiple linear regression using SPSS software. The results indicate that, partially, inflation and exchange rates have a negative and significant effect on stock returns, while interest rates have a negative but not significant effect. Simultaneously, inflation, exchange rates, and interest rates significantly influence stock returns. The Adjusted R-Square value of 0.211 suggests that the independent variables in this study explain 21.1% of the variation in stock returns, with the remaining percentage influenced by other factors outside the research model. This study implies that investors should consider inflation, exchange rate fluctuations, and interest rate movements when making investment decisions. Furthermore, the findings serve as a reference for future research on the impact of macroeconomic factors on stock market performance.
Problem-Solving Strategies as The Key to Successful Student Organization Management Haruman Putri, Risa; Nofitasari, Susi
Journal of Business Administration and Strategy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jbas.v1i1.18

Abstract

Student organizations play an important role in developing student potential and facilitating productive student activities. However, in the course of their operations, student organizations often face various problems that can hinder their effectiveness and sustainability. Therefore, the implementation of appropriate problem-solving strategies is key in ensuring the smooth management of student organizations. This article aims to analyze the importance of problem-solving strategies in student organizations, identify the factors that influence the success of these strategies, and provide concrete examples of their implementation.
The Effect of Inflation and Firm Size on Profitability in Banking Companies Listed on The Stock Exchange Nofitasari, Susi; Haruman Putri, Risa
Journal of Business Administration and Strategy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jbas.v1i1.19

Abstract

This study analyzes the effect of Inflation and Firm Size on Profitability in Banking Companies listed on the Indonesia Stock Exchange. The research method used is multiple linear regression analysis, which is to determine the effect of two independent variables on one dependent variable which is then carried out t hypothesis test and F hypothesis test to determine the significance level of the effect. The population of this study is the financial statements of Banking Companies listed on the Indonesia Stock Exchange and samples taken using purposive sampling techniques so that the samples taken start from the 2019-2023 period. Based on the results of the study, it shows that simultaneously and partially Inflation and Firm Size have a positive and significant effect on Profitability. The coefficient of determination is 36.3% and the remaining 63.7% is another variable that also affects profitability but is not examined. As for partial Inflation has a greater influence than Firm Size.
The Effect of Taxation Understanding on Tax Reporting Compliance in MSMEs in South Lampung Regency Nofitasari, Susi; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.3

Abstract

This study aims to analyze the effect of taxation understanding on tax reporting compliance among Micro, Small, and Medium Enterprises (MSMEs) in South Lampung Regency. It employs a descriptive and quantitative approach using primary data obtained through surveys. The results indicate that a higher level of taxation understanding significantly enhances tax reporting compliance. However, challenges such as limited access to taxation information and education remain significant issues. This research provides insights and understanding to improve tax education programs to support MSMEs in fulfilling their tax obligations more effectively.
The Influence of Tax Rates, Tax Knowledge, and Tax Sanctions on Tax Payment Compliance of Culinary MSMEs in South Lampung Regency Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.7

Abstract

This research was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax payment compliance MSMEs. The population in this study is MSME actors in the culinary field who in Sleman Regency. The sampling technique is Simple Random Sampling with the calculation of the number of samples using the Slovin method. Total The sample in this study is 99 MSME actors. The results of this study show that tax knowledge and tax sanctions affect MSME tax payment compliance, Meanwhile, the tax rate has no effect on tax payment compliance MSMEs.
Tax Collection and Its Issues in Indonesia Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.9

Abstract

Taxes are mandatory payments that private individuals or organizations must make to the state; they are enforced by law, and the money collected is utilized for the state's benefits and the welfare of the populace. To regulate the tax legislation, specifically: a set of regulations that control the interaction between the government, which collects taxes, and the taxpayers. The following factors contributed to the numerous issues with tax collection in Indonesia: a lack of socialization, a lack of regulation in the taxation itself, a low level of awareness, knowledge, and economic status, an incomplete and inaccurate database, and a lack of consistent and firm law enforcement in the form of supervision and sanctions. To deal with the tax reforms, among other things: enhancing the regulations and set of rules; promoting socialization to increase knowledge and awareness of the tax-abiding taxpayer; evaluating; providing a database that is comprehensive, accurate, integrated, and guaranteed confidentiality; enhancing law enforcement in terms of supervision and sanctions in a consistent and firm manner; and collecting taxes: Fair, compliant with the law, economical, effective, and the system ought to be straightforward.
The Role of Instagram Accounts as a Tax Counseling Tool to Increase Tax Awareness Among MSME Actors Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.10

Abstract

There is an urgent need to raise MSMEs' tax understanding because of the significant role that taxes and MSMEs play in the Indonesian economy. Indonesia has 99.1 million Instagram users in 2024, making it the country with the second-highest number worldwide. With so many users, the purpose of this study is to determine how the Instagram platform functions as a tool for tax dissemination in order to raise MSME tax awareness. This study employs a qualitative, descriptive research methodology. The study's findings suggest that using Instagram is a significant factor in raising tax awareness. The Directorate General of Taxation's (DGT) official Instagram account makes it simpler, quicker, less expensive, and more comprehensive to target MSME actors across Indonesia with various tax-related information. In order to raise public awareness of taxes, DGT should create more creative and engaging content, upload videos more frequently and consistently, and make use of Instagram's paid advertising feature. Another option to make tax dissemination through the Instagram platform significant and influence tax awareness is to work with a tax dissemination content creator specialist.
The Analysis of Tax Planning Strategies for Optimizing Corporate Tax Burdens: A Literature Review Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 2 (2025): July
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i2.21

Abstract

This study aims to analyze various strategies employed by companies in tax planning to optimize tax liabilities and minimize or reduce overall tax burdens. The research adopts a literature review approach, analyzing recent academic articles, books, and tax regulations to examine key tax planning techniques such as transfer pricing, tax deferral, tax havens, and tax incentives. The effectiveness of these strategies is evaluated across different economies, with a focus on both developed and developing countries. The findings indicate that tax planning, including the use of tax incentives and transfer pricing, is widely utilized by companies to minimize tax liabilities. However, the success of these strategies depends on several factors, such as company size, the complexity of tax laws, and the organization's capacity to manage the risks involved. Despite their potential benefits, these strategies often face challenges, such as legal risks and the need for continuous monitoring of tax regulations. This research contributes to a deeper understanding of tax planning strategies and their implementation, offering valuable insights for businesses aiming to optimize their tax positions. A limitation of this study lies in its reliance on secondary data and literature, highlighting the need for further empirical research to assess the real-world implications of these strategies.
The Impact of Tax Compliance on State Revenue: A Systematic Analysis Based on Recent Literature Nofitasari, Susi; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 2 (2025): July
Publisher : Universitas Indonesia Mandiri

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

Abstract

This study examined the factors influencing tax compliance in Indonesia, with a particular focus on tax education, technological advancements, and policy reforms. The research employs a qualitative approach, which includes an extensive literature review and policy analysis. The findings reveal that tax literacy, digital tax systems, and perceptions of tax policy fairness play a significant role in determining compliance levels. The study also identifies challenges in reaching Small and Medium Enterprises (SMEs) and underserved regions, suggesting that while short-term measures such as tax amnesty programs may provide temporary relief, they do not lead to sustainable improvements. Recommendations to enhance tax compliance include improving tax education, expanding digital tax solutions, and ensuring transparency in policy implementation. The contribution of this study lies in providing a comprehensive understanding of the interconnections between education, technology, and policy in shaping tax compliance and offering actionable recommendations for policymakers to establish long-term solutions.
Co-Authors Haruman Putri, Risa Putri, Risa Haruman Tomy, Chairian