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All Journal Owner : Riset dan Jurnal Akuntansi Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
Nurjanah, Risandy Meda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tambahan bracket pajak penghasilan orang pribadi dalam mengatasi ketimpangan ekonomi di Indonesia Nurjanah, Risandy Meda; Rahmiati, Alfa
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1748

Abstract

The self-assessment system implemented within Indonesia's taxation framework since 1983 has posed compliance challenges that potentially hinder the primary function of taxes as a source of state revenue. Such trade-offs are an inevitable aspect of tax policy implementation. Over the past decades, various tax reforms have been introduced to address low tax ratios, caused by uneven tax burdens among taxpayers, and to reduce economic inequality. As one of the primary functions of taxation, income redistribution is expected to play a significant role in mitigating inequality. This study aims to analyze the impact of a new policy introducing additional brackets for Personal Income Tax on reducing economic inequality in Indonesia. Using a qualitative approach, data were collected through semi-structured interviews with two informants and further elaborated with relevant literature and statistical data. The findings reveal that the policy of adding Personal Income Tax brackets has the potential to reduce economic inequality, provided it is supported by effective taxpayer compliance, tax authority oversight, and income redistribution policies.
Pengaruh Rasio Keuangan terhadap Harga Saham Rumah Sakit Privat yang Terdaftar di Bursa Efek Indonesia Nurjanah, Risandy Meda
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2286

Abstract

Private Hospital is a health institution aimed at profit. Some of them even trade shares on the stock exchange to obtain additional capital. The literature that examines share price of hospitals is still limited. For this reason, this research aims to obtain empirical results regarding the effect of financial ratios on private hospital stock prices. This research was conducted in Indonesia with testing year 2016 to 2022. Data source was obtained from OSIRIS with SIC 806. Researchers used STATA14 to carry out statistical tests. The tests carried out are Pearson correlation test, Classical assumption test, and Multiple linear regression test. Results show that ROA has a positive effect on stock prices, but other financial ratios used in the model have no significant effect.
Co-Authors Alfa Rahmiati, Alfa