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Sinergi International Journal of Economics
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29885604     DOI : https://doi.org/10.61194/economics
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Economics with ISSN Number 2988-5604 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of economics. The journal attempts to assist in the understanding of the present and potential ability of economics to aid in the recording and interpretation of international economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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Analysis Of The Effectiveness Of Collection Of Value-Added Tax On Trade Through Electronic Systems In Efforts To Optimize Tax Revenue In The Covid-19 Pandemi at The Directorate General of Taxes Harjo, Dwikora; Abdullah, Sya’Adan; Arimbhi, Pebriana
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.27

Abstract

The Covid-19 pandemic has changed the way people carry out their daily activities; almost all activities are carried out online, leading to the increasingly rapid use of digital media, especially in the Trading through Electronic System (Perdagangan Melalui Sistem Elekronik / PMSE) sector. The Indonesian government sees great potential from the development of the digital economy. This is related to the government's efforts to provide equal treatment to conventional business actors and digital business actors. Therefore, the government enforces a policy of collecting Value Added Tax on Trading through the Electronic System. This study was conducted to determine and analyze the effectiveness of the collection of Value Added Tax on Trading through the Electronic System, along with the obstacles that arise and the efforts made to overcome them. In this study, the author uses a descriptive approach with data collection techniques in the form of literature review and field research. The results show that based on the target accuracy indicator, this policy has not run well because the actors of Trading through the Electronic System who have been appointed by the Directorate General of Taxes to deposit and report Value Added Tax on the use of taxable goods do not do so. In addition, there are providers of taxable services in PMSE from outside the Customs Area through who have not deposited the results of their collection. The problem lies in the supervision and lack of data owned by the Directorate General of Taxes. However, the Directorate General of Taxes has made a series of efforts to overcome obstacles in collecting Value Added Tax on Trading through Electronic Systems.
Evaluation Of Tax Incentive Policy For MSMEs In The Context Of National Economic Recovery At Tanjung Priok Small Tax Office In 2021 Rulandari, Novianita; Sari, Mekar
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.28

Abstract

The purpose of this study was to evaluate the policy issued by the government regarding MSME Tax Incentives during the pandemic based on PMK Number 44 of 2020 at Tanjung Priok Small Tax Office Jakarta in the context of National Economic Recovery. The type of study used was a qualitative approach, where the researcher described the results of interviews and analyzed the data obtained in the field. This study was conducted from February to July 2022. The results of this study showed that the taxpayers enthusiastically welcome the policy issued by the government regarding MSME Tax Incentives. However, there are still taxpayers who do not know or have a lack understanding of the policies applied in their tax obligations on this tax incentive, therefore the taxpayers hope to get more detailed information and guidance for this policy
Effect of Profitability, and Leverage on Tax Avoidance In Manufacturing Companies Listed On The Stock Exchange In 2018 - 2020 Nurrobani, Mohamad Rizqi; Gangodawilage, Damith
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.29

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization with the target of tax revenue, it is still not appropriate. In this thesis, the authors indicate that this occurs because there is resistance by taxpayers in the form of tax avoidance. This study aims to determine the influence of Profitability and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The data used in this thesis is secondary data, namely financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). www.idx.com). Sampling by purposive sampling obtained a sample of 10 companies with research time during 2018 - 2020. The method of analysis used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, leverage partially has a significant positive effect on tax avoidance. Profitability and leverage simultaneously have an influence on tax avoidance.
Implementation of Income Tax Policy on the Transfer of Ownership Rights to Land and/or Buildings in the Subsidized Housing Program in Bekasi Regency (Case Study of PT. Tata Bangun Sarana in 2020) Marnani; Ahmed, Abdussalam Ali
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.30

Abstract

This study is motivated by the implementation of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings in the Subsidized housing Program. The government enforces a subsidized housing program with an income tax rate of only 1% and an exemption from value-added tax (VAT) of 0%. PT. Tata Bangun Sarana is one of the developers of subsidized housing in Bekasi Regency. The purpose of this study was to analyze the implementation carried out by PT. Tata Bangun Sarana on PP Number 34 of 2016 in the payment of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings as well as adjustment efforts due to the enactment of the regulation. This study uses two data sources, the results of interviews and documentation of PT. Tata Bangun Sarana which were analyzed using qualitative methods. PT. Tata Bangun Sarana has implemented PP No. 34 of 2016 during 2020. However, in June, July, and August, PT. Tata Bangun Sarana still imposed subsidized housing selling prices in accordance with PUPR Ministerial Decree No. 242/KPTS/M/2019 for the Bekasi regency area, which was Rp. 158,000,000 which should have used PUPR Ministerial Decree Number 535 of 2020, which was Rp. 168,000,000. PT. Tata Bangun Sarana is recommended to improve management in policy implementation to make it better, in the future to better anticipate interrelated regulations and policies so that there will be no tax underpayments in the future.
The Effect Of Tax Rates And Dividend Policy On Share Price In The Banking Sector Listed On The Indonesia Stock Exchange For The 2017-2019 Period Lestari, Indah; Abubakar, Ibrahim
Sinergi International Journal of Economics Vol. 1 No. 1 (2023): Mei 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i1.31

Abstract

One of the main types of investment that promises substantial returns for investors is investing in stocks. However, investing in stocks also carries risks. This dividend policy is a decision in determining the largest profit contribution with the lowest investment risk. The amount of tax rate that will be borne will affect the rise and fall of share prices in each company. Based on the results of the simultaneous regression test involving the independent variables Tax Rate and Dividend Policy on the dependent variable Stock Price, it was found that the f-count value is greater than the f-table with a significance level of F less than 0.05. This shows that the Tax Rate and Dividend Policy variables together have a significant effect on the Share Price variable.
Socio-Economic Conditions of the Fishing Community in Nuwewang Village, Letti District, Maluku Barat Daya Regency Rakuasa, Heinrich; Letedara, Reindino`; Darisera, Stiadi; Sipiel, Roni
Sinergi International Journal of Economics Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i2.63

Abstract

This research aims to analyze the various social and economic aspects that influence the lives of the fishing community in the village. Through field surveys, data collection and qualitative analysis, this article reveals an in-depth picture of the social and economic dynamics in the Nuwewang fishing community. This research was conducted in Nuwewang Village, Letti Sub-district, Southwest Maluku Regency. The population in the study was 60 family heads and the sample in the study was 20 fishermen. This type of research is quantitative descriptive research. The data collection techniques used in this research are observation, documentation, interview techniques using questionnaires for data collection. The results showed that fishing communities in Nuwewang Village face various challenges in social and economic aspects. Economically, they face limited access to markets, equipment and capital which limits their income potential. These factors directly affect their standard of living and economic welfare. On the social side, factors such as education, access to healthcare and infrastructure are also serious issues that affect the quality of life of fishing communities. This research contributes to the understanding of the socioeconomic challenges faced by fishing communities in this area. The findings can serve as a basis for designing policies that support welfare improvement and economic empowerment for fishing communities in Nuwewang Village and similar areas. Efforts to improve access to markets, education, health services and capital support could be important steps in improving socioeconomic conditions.
The Role of Geography Research in Supporting Sustainable Development in Ambon City, Indonesia: A Review Manakane, Susan E; Latue, Philia Christi; Somae, Glendy; Rakuasa, Heinrich
Sinergi International Journal of Economics Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i2.67

Abstract

This study discusses the significant role of geographic research in supporting sustainable development efforts in Ambon City, Indonesia. Through the analysis of urban growth patterns, natural resource management, spatial planning, and identification of environmental and social impacts, geographic research provides insights that guide urban planners and decision-makers. This research. This research uses a descriptive qualitative approach. The type of research used is a literature study which is research that has been done before by collecting books, journals, magazines, and scientific papers that are related to how the utilization of geography research in the fields of disaster, regional and urban planning, health, tourism, agriculture and forestry and climate change is applied to realize an environmentally sound and sustainable Ambon City. The results show that Geography research plays an important role in supporting sustainable development in Ambon City, Indonesia, revealing that geography research is not just an analytical tool, but also a valuable guide for policy makers, urban planners, and communities in designing and implementing sustainable development. Through collaboration and application of research findings, Ambon City can grow into a city that not only develops economically, but also preserves the environment and the welfare of its people.
Utilization of Meso-scale Weather Models in Urban Development Policy and Planning: A Review Latue, Philia Christi; Manakane, Susan E; Rakuasa, Heinrich
Sinergi International Journal of Economics Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i2.68

Abstract

The policy in dividing the KBI and KTI regions is intended to avoid development imbalances that occur in Indonesia. Development in Eastern Indonesia is considered disproportionate and only focused on the Western Region. But now the priority of regional development will be focused on Eastern Indonesia. As a large city in North Sulawesi that is included in Eastern Indonesia, Manado has a strategic location as an investment gateway to economic growth in Eastern Indonesia, this is the background for the development plan of Mapanget sub-district which is included in the Manado City area to become a new city center. This research aims to assess the feasibility of the Mapanget area as the object of this strategic project. The method used was a literature study in combination with the availability of secondary data obtained from research, records and provisions related to the analysis of new city development. Based on the results of the various elements of new city development such as residential areas, health and education facilities, trade, services and industry, and population accessibility have experienced large growth in the period (2007-2019) or in the last twelve years. In terms of development planning, there are also complete guidelines that are based on an in-depth study of various aspects, so it can be concluded that Mapanget Sub-district is strategic enough for the development of a New City in Eastern Indonesia.
The Role of Beta Bank Sampah Community in Plastic Waste Management in Hative Besar Village, Ambon City Kappy, Tresia M; Maimina, Steiven; Latue, Philia Christi; Rakuasa, Heinrich
Sinergi International Journal of Economics Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i2.69

Abstract

In accordance with the provisions of Law No. 18/2008 on Waste Management, it is now necessary to change the way people view waste and how they treat or manage waste. For alternative solutions to the waste problem, the development of waste banks is a social engineering activity that teaches people to sort waste and fosters public awareness in waste management. The purpose of this study was to determine the role of Beta Waste Bank in managing plastic waste in Hative Besar Village, Teluk Ambon Sub-district, Ambon City. The type of research used in this research is descriptive qualitative. This research involves collecting data about the role of Beta Bank Sampah in managing plastic waste in Hative Besar Village, Teluk Ambon Subdistrict, Ambon City, the location of this research is Hative Besar Village, Teluk Ambon Subdistrict, Ambon City. The subjects in this study were the founders of Beta Bank Sampah and the customers of Beta Bank Sampah, totaling 12 people. The variable in this study uses a single variable, namely the waste bank manager. However, the single variable will be described with reference to the LH parliament No. 13 of 2012. In this study researchers used several data collection techniques, namely, observation, interviews, questionnaires and documentation. Based on the results of the research conducted, Beta Bank Sampah is a community that is actively engaged in efforts to maintain environmental balance by carrying out the process of recycling plastic waste into creations of economic value. good awareness efforts on environmental cleanliness especially on the impact of the threat of plastic waste that grows with the growth rate of society. and Beta Bank Sampah has helped the city government in realizing the clean Ambon program by reducing the use of plastic waste in people's lives.
The Effect of Accounting Conservatism, Free Cash Flow and Financial Distress on Company Value Delima, Anisa; Linawati
Sinergi International Journal of Economics Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i2.78

Abstract

This research aims to investigate the relationship accounting conservatism , free cash flow, and financial distress on company value. Retrieval method sample in this study uses purposive sampling method, so obtained sample study as many as 21 Consumer Non Cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. Data analysis was performed with panel data regression with use eviews 10. The findings reveal that in simultaneously test accounting conservatism, free cash flow, and financial distress have an effect to company value. However, Partial Accounting Conservatism and Free Cash Flow do not influential to value of company, while financial distress has an effect to value of companies in consumer non-cyclicals companies.

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