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All Journal Green Inflation: International Journal of Management And Strategic Business Leadership JEBA
Khoirul Bahriyah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Evaluation of the Effectiveness of National Tax Collection Performance Khoirul Bahriyah
Journal of Economic and Business Analysis Vol. 3 No. 2 (2025): December
Publisher : Business Finence Analyst Co.,

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Abstract

The purpose of this study is to evaluate the effectiveness of national tax collection for the period 2022-2024. The background of this research relates to tax revenue, which plays a vital role as the primary source of state financing, and the challenges faced in achieving the effectiveness of national tax revenue targets. Using a descriptive quantitative method, the evaluation analyzes the ratio of realization effectiveness against tax revenue targets, as well as the factors influencing performance in state revenue collection. Secondary data were utilized from the Directorate General of Taxes (DGT) and the Central Statistics Agency (BPS). The results show that the highest effectiveness occurred in 2022 (115.61%), driven by economic recovery post-pandemic and high global commodity prices. Meanwhile, effectiveness declined in 2023 to 102.73% and in 2024 to 99.66%, due to weakening commodity prices, global uncertainties, and declining domestic consumption. Although nominal achievements increased, fiscal effectiveness requires continued strategies focusing on expanding the tax base, digitizing supervision, and improving tax incentive policies. These findings can provide input for fiscal authorities in strengthening a sustainable state revenue structure. Keywords: tax effectiveness ; state revenue ; collection ; realization ; DGT ; fiscal policy.
Capital Structure Is the Main Consideration of Investors in the Retail Business Sector Isman Isman; Andrijani Sumarahinsih; Khoirul Bahriyah
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 2 No. 4 (2025): November : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.670

Abstract

This study comprehensively investigates the empirical impact of capital structure, profitability, and asset growth on the value of companies in the retail sector on the Indonesia Stock Exchange during the post-pandemic economic recovery phase (2021–2024). Adopting a quantitative methodology with purposive sampling of 12 entities (N=48), parameters were estimated using multiple linear regression after passing a rigorous classical assumption test including normality, multicollinearity, and heteroscedasticity. By proxiesizing the capital structure through Debt to Equity Ratio (DER), profitability through Return on Assets (ROA), and total asset growth to Price to Book Value (PBV), this study reveals the phenomenon of market undervaluation with an average PBV of 0.17. The results of statistical tests confirm that these financial determinants partially and simultaneously have a significant influence on shaping the firm value. These findings provide a theoretical contribution regarding the relevance of funding policy and operational efficiency as crucial signals for investors in a volatile market landscape. The practical implications emphasize the importance of optimizing financial structure and operational performance to strengthen market confidence during the global economic transition period.
Co-Authors Andrijani Sumarahinsih Isman Isman