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All Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Akuntansi Keuangan Dan Perpajakan
Jesicca Hr, Jenie
Unknown Affiliation
Economics, Econometrics & Finance

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Spending Better melalui Efisiensi Anggaran Dana Provinsi Lampung Perbandingan Bulan Januari hingga Mei Tahun 2024 dan 2025 Mayta, Chatarina Ovy; Anggraini, Fransisca; Jesicca Hr, Jenie; Metalia, Mega; Septiyanti, Ratna
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.976

Abstract

Studi ini menganalisis dampak kebijakan efisiensi anggaran dalam mendorong konsep "Spending Better" di Provinsi Lampung, yang menuntut pergeseran menuju Value for Money (VfM) di tengah keterbatasan fiskal. Menggunakan desain mixed-methods dan analisis komparatif APBD 2024–2025, didukung metode Data Envelopment Analysis (DEA), temuan menunjukkan Efisiensi Alokasi positif. Hal ini tercermin dari realokasi dana: pengurangan belanja operasional dan peningkatan drastis realisasi Belanja Modal (14,26% ke 38,54%). Namun, pencapaian VfM terhambat oleh tantangan Kapasitas Pelaksanaan Teknis dan risiko penurunan kualitas proyek. Kesimpulan: Spending Better memerlukan transformasi paradigma dari sekadar penyerapan anggaran menjadi upaya menghasilkan dampak pembangunan nyata bagi kesejahteraan masyarakat.
Implementasi PPh Pasal 22 atas Investasi Emas Berdasarkan PMK Nomor 48 Tahun 2023 Jesicca Hr, Jenie; Septiyanti, Ratna
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research focuses on examining how Article 22 Income Tax is applied to gold investment transactions in light of the Minister of Finance Regulation Number 48 of 2023, as well as its effects on the public's interest in gold investments. The study utilizes a descriptive qualitative approach, relying on secondary data gathered through documentation and literature analysis. The findings show that the application of Article 22 Income Tax has been implemented through a unified system, in which tax collection is managed by gold producers, and the tax is directly added to the price for consumers. The decrease in tax rates from 0. 45% to 0. 25% considerably reduces the tax burden, allowing gold prices to be more competitive. Moreover, this initiative aids in creating a more streamlined gold spread, thus enhancing the appeal of gold investments for the general public. As a result, this tax initiative not only improves the efficiency of tax collection but also contributes to the growth of investments and stimulates economic activity within the gold trading industry.
Co-Authors Anggraini, Fransisca Mayta, Chatarina Ovy Mega Metalia, Mega Ratna Septiyanti