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All Journal Educoretax Journal of Law, Administration, and Social Science Jurnalku
Al Hazmi, Raldin Alif
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect Of Tax Avoidance, Profitability, And Firm Size On Firm Value (Case Study Of Pharmaceutical Companies Listed On The IDX 2018-2022) Al Hazmi, Raldin Alif
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.726

Abstract

A company is established to earn profits and in the long run to maximize the value of the company. Satisfactory company performance in the market will attract investors and potential investors and will increase company value. This study aims to determine and examine the effect of tax avoidance, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. Data obtained from www.idx.com, the company's official website, and www.finance.yahoo.com. Sample data based on purposive sampling, using 8 companies listed on the IDX with a total sample of 40 sample data. Hypothesis testing is done with multiple linear regression analysis for panel data. The test results conducted in this study found that tax avoidance has no effect on firm value, profitability affects firm value, and company size has no effect on firm value. This research is expected to add to the literature for users of financial statements and investors and to be able to better utilize their resources and further maximize company profits.
Underground Economy And Taxation Of Prostitution (Literature Study In Indonesia) Al Hazmi, Raldin Alif
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.759

Abstract

Prostitution is actually an undergorund economy that is difficult to detect, because every commercial sex worker in this business is difficult to distinguish from ordinary people in general. In terms of taxation, tax is designed not to recognise assets obtained from legal activities, and from illegal activities, no matter whether the income is obtained from corruption, prostitution, human trafficking, illegal arms trade and even narcotics. As long as it is known that there is an increase in income or enjoyment, the state has the right to collect taxes. However, the relationship between prostitution and taxes is very sensitive. Prostitution business has a huge potential. Exploring the potential of this business if done massively will increase tax revenue significantly, but there is a trade off that DJP must face. In this case, DJP must also use the moral point of view prevailing in society. Taxing something illegal and immoral will indirectly give an opinion to the public that the state legalises the activity.
Pengaruh Korupsi Terhadap Pertumbuhan Ekonomi Indonesia Al Hazmi, Raldin Alif
Jurnalku Vol 4 No 1 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i1.677

Abstract

Indonesia memiliki sumber daya yang melimpah. Dengan jumlah Masyarakat yang banyak serta kekayaan alam yang melimpah, Indonesia memiliki potensi untuk mencari pusat ekonomi di dunia. Namun realitanya, banyak tantangan yang harus di hadapi oleh negara Indonesia. Dengan kekayaan yang melimpah, korupsi dan kemiskinan merupakan masalah terbesar bagi Indonesia. Korupsi erat kaitannya dengan kondisi ekonomi di masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh korupsi terhadap pertumbuhan ekonomi. Data sekunder dari tahun 2018-2022 digunakan untuk model regresi data panel di 34 provinsi di Indonesia. Peneliti menemukan bahwa CPI (Corruption Preception Index) sebagai indikator korupsi di Indonesia secara berpengaruh negatif namun tidak signifikan terhadap pertumbuhan ekonomi. Namun pada lain hal, TPM sebagai indikator penduduk miskin di Indonesia berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi di Indonesia. Dengan demikian, direkomendasikan agar pemerintah dan masyarakat umum dapat berkolaborasi dalam mengupayakan pencegahan korupsi dan pengentasan kemiskinan dengan meningkatkan transparansi dan meningkatkan partisipasi publik sehingga terciptanya pertumbuhan ekonomi yang maksimal.
The urgency of establishing a public service agency for tourism management in Gunungkidul region Rahmawati, Anisa; Al Hazmi, Raldin Alif
Jurnalku Vol 4 No 4 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i4.1213

Abstract

Gunungkidul has great tourism potential, especially in coastal areas, but its management is still not optimal. As a result, the economic benefits that should be achieved from the tourism sector have not been fully realised. This research aims to analyse the current condition of tourism in Gunungkidul and assess the urgency of establishing a Public Service Agency (BLU)-based Authority Agency in the region. The method used in this research is a descriptive qualitative approach, with the main focus on the importance of establishing a BLU-based Authority Agency in Gunungkidul. The research findings show that, although Gunungkidul has many attractive tourist destinations, the existing potential has not been fully utilised. In addition, the regional economy is still highly dependent on traditional sectors, with tourism contributing insignificantly. The establishment of a BLU-based Authority Agency is considered a strategic step to optimise tourism management in Gunungkidul. This agency is expected to play a role in coordinating, synchronising, and facilitating the planning, development, and control of tourism areas, so that tourism potential can be optimised to encourage regional economic growth.
Factors affecting the market value of football players in the Indonesian League Al Hazmi, Raldin Alif
Jurnalku Vol 4 No 4 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i4.1238

Abstract

The development of accounting science, especially in human resource accounting (HRA), has progressed rapidly. The understanding of human resources (HR) as a vital asset that has an important role in the success of an organization is growing. This research focuses on measuring the market value of professional football players in the Indonesian League by considering individual performance, especially for players who play as central midfielders. Football players, recognized as intangible assets, have a market value that is closely related to their contribution on the field. The research method used is quantitative with a descriptive approach, examining the relationship between performance variables (goals, assists, number of appearances, yellow cards, and red cards) to player market value. The research data was obtained through secondary data sources from the transfermarkt.co.id website with a sample of 52 Indonesian central midfield players in the 2023 season. The results showed that goals, assists, and number of appearances had a significant influence on the player's market value. Assists and number of appearances show a very strong influence on player prices, while yellow cards and red cards do not show a significant influence. This research provides important insights for football club management in determining the market value of players as part of financial reporting and investment decision-making, and enriches the study of human resource accounting in the football industry. The findings also show the importance of players' positive on-field contributions, such as assists and performances, in determining their market value, beyond disciplinary factors such as yellow and red cards.
The Moderating Role Of Economic Growth In The Association Between Corruption And Poverty In Indonesia Al Hazmi, Raldin Alif
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.725

Abstract

Indonesia has abundant natural and human resources. With a large population and abundant natural resources, Indonesia has the potential to become the centre of the world economy. But in reality, Indonesia faces many challenges. With such abundant wealth, corruption, economic growth, and poverty are the biggest problems in Indonesia. Corruption is closely related to the economic condition of society. This study aims to analyse the impact of corruption on the poverty rate in Indonesia. Using secondary data published by the Central Bureau of Statistics (BPS) from 2018 to 2022, a panel data regression model in 34 provinces in Indonesia was used to obtain 170 data samples. The researcher found that the Corruption Perception Index (CPI), which is considered an indicator of the level of corruption in Indonesia, has a negative and significant impact on the poverty rate. On the other hand, GR as an indicator of economic growth in Indonesia has a negative and significant impact on Indonesia's economic growth. In this study, economic growth is able to moderate the interaction relationship between corruption and poverty levels in Indonesia. Although Indonesia in the 2018-2022 timeframe has always experienced growth, this is also in line with the higher level of corruption in Indonesia, which has an impact on the high disparity and poverty in Indonesia. Therefore, the government and society must work together to fight corruption and reduce poverty by improving transparency and increasing public participation in order to reduce inequality and poverty among Indonesians.
Potential Tax Revenue On Luxury Pets (Studies In Indonesia) Nugraha, Satria Yudha; Sa’diyyah, Dewi Khalimatus; Prasetyaningrum, Oktavia Rizki; Al Hazmi, Raldin Alif
Journal of Law, Administration, and Social Science Vol 4 No 3 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i3.812

Abstract

The phenomenon of flexing, which is excessive showing off behavior where a person tries to solidify a position in the social environment to meet the need for appreciation and validation from others regarding their social status. In Indonesia, this phenomenon takes many forms, one of which is flexing related to pets. Some people have animals that are classified as luxury pets. Luxury pets, often referred to as exotic pets or luxury pets, refer to animals that are not commonly used as pets and are usually relatively expensive. Given the characteristics of luxury goods mentioned in the VAT and STLG Law applicable in Indonesia, it is stated that luxury goods are not basic needs, consumed by certain people, consumed by high-income people and to show status. Therefore, Pets classified as Luxury Pet should be subject to STLG considering the development of pet lovers increases over time, for example, cats, dogs and fish. This research is expected to provide the imposition of new types of taxes for the DGT so as to increase state revenue, especially in the tax sector
Kerjasama pemerintah dengan badan usaha: Harapan baru pembangunan infrastruktur di Indonesia Al Hazmi, Raldin Alif
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1010

Abstract

It takes Rp6,445 trillion to build infrastructure in Indonesia. As a form of support for infrastructure development, the state budget cannot fully finance it, so cooperation with the private sector is needed. PPP is the main solution in implementing infrastructure development in Indonesia. PPP is a creative financing and is expected to reduce the fiscal pressure of the state budget. However, PPP does not always run smoothly, this is due to the many obstacles in the implementation of infrastructure development with the PPP scheme. This research uses a qualitative approach based on case studies of infrastructure development in Indonesia which focuses on PPP in the waste management and education sectors. In the waste management and education sectors, it is still found that the obstacle to PPP is the lack of attractive investment in the sector according to investors. In addition, there is a lack of understanding of local governments in implementing PPP programs. Another thing is also closely related to corrupt practices that exist in the infrastructure development contract process which raises its own risks. Mapping the keys to successful PPP implementation include better contract reform, government commitment and government transparency. It is expected that the Government of Indonesia can commit to infrastructure development and transparency so that public support and trust in the government will arise. Dibutuhkan dana sebesar Rp6.445 triliun untuk membangun infrastruktur di Indonesia. Sebagai bentuk dukungan pembangunan infrastruktur, APBN tidak sepenuhnya dapat membiayainya sehingga diperlukan kerjasama dengan pihak swasta. KPBU menjadi solusi utama dalam pelaksanaan pembangunan infrastruktur di Indonesia. KPBU menjadi pembiayaan kreatif dan diharapkan dapat menurunkan tekanan fiskal APBN. Namun tidak selamanya KPBU berjalan dengan lancar, hal ini dikarenakan banyaknya hambatan dalam pelaksanaan pembangunan infrastruktur dengan skema KPBU. Penelitian ini menggunakan pendekatan kualitatif berdasarkan studi kasus pembangunan infrastruktur di Indonesia yang berfokus pada KPBU di sektor pengeloaan sampah dan Pendidikan. Dalam sektor pengelolaan sampah dan pendidikan masih ditemukan bahwa hambatan KPBU adalah kurang menariknya investasi di sektor tersebut menurut investor. Selain itu adanya minimnya pemahaman pemerintah daerah dalam melaksanakan program KPBU. Hal lain juga erat kaitannya dengan praktik korupsi yang ada dalam proses kontrak pembangunan infrastruktur yang memunculkan risiko tersendiri. Pemetaan kunci sukses pelaksanaan KPBU antara lain dengan pembenahaan kontrak yang lebih baik, komitmen pemerintah serta transparansi pemerintah. Diharapkan Pemerintah Indonesia dapat melakukan komitmen dalam pembangunan infrastruktur serta transparansi sehingga timbul dukungan dan kepercayaan masyarakat terhadap pemerintah.
Public-private partnership untuk renewable energy berbasis angin di Indonesia Rahmawati, Anisa; Al Hazmi, Raldin Alif
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1052

Abstract

Perubahan iklim menjadi perhatian serius seluruh dunia. Pada 2023, suhu paling hangat tercatat selama 174 tahun terakhir. Produksi energi yang masih bergantung pada bahan bakar berbasis fosil, menjadi faktor utama penyebab perubahan iklim yang terjadi. Pergeseran penggunaan energi dapat meningkatkan keberlanjutan dan mengatasi perubahan iklim yang terjadi. Energi terbarukan menjadi sebuah harapan bagi penurunan emisi karbon dunia. Energi angin berpotensi dapat menghasilkan 60.647 MW energi. Namun, PLT Angin baru terpasang sebesar 135 MW dengan 75 MW di Sidrap dan 60 MW di Janeponto. Berkaca pada keberhasilan negara lain dalam menerapkan skema KPBU dalam sektor energi terbarukan seperti Afrika Selatan, India, China, dan Srilanka dapat menjadi sebuah benchmarking bagi Indonesia dalam mendorong implementasi energi terbarukan berbasis angin. Pelaksanaan skema KPBU dalam pembangunan infrastruktur energi terbarukan berbasis angin memiliki beberapa kelebihan diantaranya kompetisi antar pihak swasta, pelaksanaan mekanisme KPBU lebih ekonomis daripada skema pengadaan lain, sinergi antara sektor publik dan swasta, penggunaan teknologi dan peralatan modern, pengawasan publik yang dapat mengurangi konflik kepentingan, dan pengurangan beban keuangan publik. Skema KPBU dalam pembangunan infrastruktur energi terbarukan berbasis angin dapat menjadi skema yang efektif untuk pengembangan proyek energi terbarukan. Namun, pelaksanaan skema KPBU dalam energi terbarukan menemui hambatan diantaranya hambatan regulasi, hambatan politik, dan hambatan finansial.
Analisis faktor keberhasilan pengelolaa dana desa di Desa Cirumpak Al Hazmi, Raldin Alif; A'yun, Qurrata; Firdaus, Intan Nurul; Wardaningrum, Locita; Permana, Andrian; Setiawan, Antonius Gede Dedy; Pradiawan, Putu Tegar; Rahmaningrum, Winda Ryzka Aulia
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1076

Abstract

Pengembangan desa merupakan elemen kunci dari strategi nasional Indonesia untuk meningkatkan kesejahteraan masyarakat, mengingat mayoritas wilayahnya adalah perdesaan. Dengan 83.971 desa pendekatan bertarget dapat mendorong pertumbuhan sosial dan ekonomi. Desa Cirumpak, berlokasi di Kabupaten Tangerang, adalah contoh sukses dalam memanfaatkan Alokasi Dana Desa dengan mengadopsi prinsip transparansi dan akuntabilitas. Melalui Musrembang dan partisipasi warga, Desa Cirumpak mengelola dana sesuai Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, mendukung kemandirian desa. Walaupun tantangan seperti keterbatasan SDM dan pemahaman masyarakat masih ada, upaya pelatihan berkelanjutan dan komunikasi yang efektif telah meningkatkan pengelolaan. Partisipasi masyarakat yang rendah dapat diatasi dengan meningkatkan sosialisasi tentang pengelolaan dana desa. Dengan pemanfaatan teknologi, seperti aplikasi Siskeudes, Cirumpak dapat menyusun laporan keuangan yang akurat, memperkuat kepercayaan publik. Sinergi otonomi desa dan dukungan finansial dari pemerintah meningkatkan kemandirian lokal, menghubungkan peran desa dalam pembangunan nasional. Pembelajaran aktif aparatur desa memastikan transparansi dan efektivitas dalam pengelolaan dana, memberikan teladan bagi desa lain dan berkontribusi pada pertumbuhan ekonomi nasional.
Co-Authors A'yun, Qurrata Andrian Permana Anisa Rahmawati Firdaus, Intan Nurul Nugraha, Satria Yudha Pradiawan, Putu Tegar Prasetyaningrum, Oktavia Rizki Rahmaningrum, Winda Ryzka Aulia Sa’diyyah, Dewi Khalimatus Setiawan, Antonius Gede Dedy Wardaningrum, Locita