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Mengungkap Faktor-Faktor Penentu Optimalisasi PBB-P2 di Kabupaten Sumbawa: Pendekatan Kualitatif dan Kebijakan Fiskal Damayanti, Maharani Putri; Nabila, D. Tialurra Della
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3774

Abstract

This study aims to identify factors that influence the optimization of land building tax (PBB-P2) revenue in Sumbawa Regency, as well as evaluate the effectiveness of fiscal policies implemented by the local government. Using a descriptive qualitative approach, this study examines the dynamics of taxpayer compliance, fiscal policy, and efforts that have been made to increase PBB-P2 revenue. The results show that the low level of taxpayer awareness and compliance, weak policy socialization, and geographical challenges are the main obstacles in optimizing PBB-P2 revenue. On the other hand, efforts to digitize tax services, update data, strengthen coordination between agencies, and plan to provide tax relief are positive steps that have been taken by the local government. This Study recommends the need for fiscal policy innovation based on local needs, increasing tax education to the community, and strengthening the capacity of tax officials to encourage the optimalization og PBB-P2 revenue in a sustainable manner, so that it can support more independent regional development.
Analisis Laporan Keuangan Segmentasi Pada Perusahaan PT Mayora Indah TBk Aulia, Irma; Amelia Putri, Indah; Irmayanti, Lisa; Damayanti, Maharani Putri; Mawadatullaela, Mawadatullaela; Fahri, Muhamad; Agustiningsih, Wulandari
Journal of Economics and Economic Education Vol. 2 No. 1 (2025): Journal of Economic and Economic Education
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jeee.v1i2.918

Abstract

This study aims to analyze segment financial report disclosures at PT Mayora Indah Tbk and its subsidiaries, as well as to measure the contribution of each segment to the company's total revenue and profit. The method used in this research is quantitative, utilizing secondary data from the segment financial reports of PT Mayora Indah Tbk and its subsidiaries for the years 2019–2023. The population in this study consists of all business segments reported by the company, while the sample includes packaged processed food, packaged processed beverage, and financial services segments. The results show that only the packaged processed food and beverage segments meet the 10% revenue, profit, and asset tests, while the financial services segment does not meet these criteria. For future research, it is recommended to further analyze segments that do not meet the PSAK No. 5 standards and to extend the period and scope of the study to understand long-term trends in segment disclosures.