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Substansi dan Formal Bentuk Usaha Tetap (BUT) Pada Strategi Pengurangan Pajak Muhammad Rifky Santoso
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 1 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

With a self-assessment system in carrying out taxation obligations, the tax authority must conduct atax audit so that the tax reduction strategies conducted by taxpayers can be detected and tax revenues can be received optimally. Taxpayers have the aim of maximizing profits by reducing tax payments. The lack of tax regulations in determining permanent establishment (PE), associate enterprises (related party), and elaboration of double taxation avoidance agreements or tax treaty (P3B), can be used by taxpayers, especially taxpayers from abroad for reducing tax payments in Indonesia. By using a case study in the Tax Court Decision in Indonesia, it is easily seen that foreign taxpayers implement strategies for tax reduction. By disguising BUT as a business relationship with an independent party, branch profit tax can be avoided and expenses for head office can be a way of reducing taxes and transferring profits abroad. Lack of information possessed by tax authorities regarding taxpayers and incomplete tax regulations, making taxpayer businesses in tax reduction cannot be prevented or reduced optimally. Efforts should be made to complete regulations especially those relating to BUT if there are transactions that are substantially BUT but formally not BUT, and associate enterprises due to the use of technology, as well as the translation of a tax treaty, especially terms that have not been explained in P3Ba tax treaty, such as the term 'control'.

Analisis Meredam Angka Kemiskinan Melalui Pendekatan Ekonomi Hijau di Desa Pahlawan Kecamatan Tanjung Tiram Kabupaten Batu Bara Annisa Ilmi Faried
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 1 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Pahlawan village continues to experience an increase in population each year which results in the village experiencing changes that are influenced by the sustainability of development in environmental aspects. This research is a continuation of my research entitled Analysis of the Impact of Environmental Pollution on Socio-Economic Factors in Coastal Areas. What needs to be done now is to bring together the economy and the environment by realizing the progress of the renewable economic growth that comes from nature without damaging it, meaning that environmental sustainability will guarantee the sustainability of development for generations to come. The variables that researchers use are Green Economy with education variables (X1), fishermen access (X2), health (X3), environmental management (X4), income (X5) and reducing poverty (Y). The study said education, health, income had a significant effect on the green economy. For variable fishermen access and environmental management does not significantly influence poverty reduction. While on the variables of education, health, environmental management, income simultaneously affects poverty reduction.

Pengaruh Faktor Sosial Ekonomi Terhadap Angka Kematian Bayi (AKB) Pada Kabupaten/Kota di Propinsi Jawa Timur Fadjar Suhaeri; Lilik Sugiharti
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 1 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Infant Mortality Rate (IMR) is one indicator of health development. IMR of East Java Province showed its success in reducing IMR, but if considered in each regency in East Java province was still among the high, in addition there were still 21 municipal regencies that still exceeded the 2014-2019 RPJMD target of East Java Province. This study tries to analyze the socioeconomic factors of the Infant Mortality Rate in East Java Province. This study uses a panel data regression, using panel data 38 city districts in East Java. This study uses independent variables: PDRB per capita, Mean Years School of Women, length of time supporting breastfeeding, percentage of households that require up to 30 minutes, number of posyandu, number of medical personnel, number of paramedics and immunization. The results of the regression test showed that the overall variable was the infant mortality rate in East Java Province, but only the variables gave breastfeeding and the number of medical workers who did not match the infant mortality rate in East Java Province.

Analisis Spesialisasi dan Konsentrasi Spasial Industri Manufaktur di Provinsi Jawa Timur Syamsul Maarif; Duwi Yunitasari; Regina Niken Wilantari
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 1 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Industrial cluster is a phenomenon that is often found in the manufacturing industry so it is interesting to be analyzed and researched. The purpose of this study is to determine in what sub-sectors the manufacturing industry in East Java Province is specialized and where is the spatial concentration of the manufacturing industry in East Java Province. This study uses analysis tools, Krugman Specialization Index, Location Quotient (LQ), Herfindahl Index and Elisson-Glaeser Index. Based on the results of the analysis of the specialization of the regional krugman index that has specialization, namely, Tuban Regency and the City of Kediri. Based on the results of the Location Quotient (LQ) analysis, the manufacturing industry of East Java Province specializes in 11 subsectors. Based on the analysis of the Herfindahl Index, the manufacturing industry in East Java Province is spatially concentrated in several districts or cities, namely, Bojonegoro Regency, Gresik Regency, Kediri City, Surabaya City, Pasuruan Regency and Sidoarjo Regency and based on the Elisson Glaeser index the spatial concentration is supported by the role of natural advantage and knowledge spillover.

Cyber Marketing Model : Produk UMKM Wilayah Medan-Binjai-Deli Serdang Propinsi Sumatera Utara Hazmanan Khair; Delyana Rahmawani Pulungan; Linzzy Pratami Putri
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 1 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v20i1.5695

This study aims to help SMEsowner who are domiciled in Medan, Binjai, and Deli Serdang (MEBIDANG) in expanding the market for products produced by using the website as a more efficient and effective marketing tool for customers. The designing this website using the online shop principle. The problem in this research can be formulated "What is the form of the Cyber Marketing model that will be formulated in the SME product marketing system in MEBIDANG?. This research used the Research and Development (R & D) method, starting from preliminary survey activities, the SME cyber marketing model, testing, socialization and implementation. Data collection techniques by means of field studies, literature studies and literature references and research as support in model development. The result is that with the growth of online businesses, the Indonesian people will get positive benefits in the economy such as welfare growth, new job growth and others. Furthermore, this research will produce a cyber marketing application for SME entrepreneurs in the MEBIDANG area to listing on the Indonesia Stock Exchange. Even so, there are still many SME practitioners who are not interested in using this application to support their business.

Determinan Permintaan Bahan Bakar Minyak Pertamini di Kabupaten Banyumas : Perspektif Central Place Theory Nur Avita Fardiani; Herman Sambodo; bambang bambang
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 1 (2021)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v21i1.7277

The aim of this study is to analize the effect of income, pertalite fuel prices at pertamini, pertalite fuel prices at pertamina, job mobilization, and location on pertalite fuel demand of pertamini and to find out the variables that most influence pertalite fuel demand in pertamini. Respondents from this study are 100 people as sample form three regions which were used as research sites in Banyumas regency in accordance with central place theory characteristics. The technique of conveying data uses the interview and questionnaire method while for the analysis technique uses multiple linear regression techniques. The results of this study indicate that income, job mobilization and location are significant for pertalite fuel demand in Pertamini, while pertalite fuel prices in Pertamini and pertalite fuel prices in Pertamina are not related to pertalite fuel demand in Pertamini. The most influence variable to the pertalite fuel demand in Pertamini is household income. Inequality of Pertamina gas stations is the main problem in fuel demand, so the implication of this research is government should make regulations to support the development of Pertamina gas stations by entrepreneurs to be more distributed or regulations that support development of Pertaminas Pertashop which has legal status so that society will be more prosperous because the fuel needs are met with more affordable prices and locations.

Analisis dan Identifikasi Sektor Potensial di Kabupaten Pangandaran (Studi Kasus Tahun 2014-2020) Budi Hadiansyah; IGP Randy Aditya Mandala
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 1 (2021)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v21i1.6842

Kabupaten Pangandaran is the youngest regency in West Java. It is located at the southern tip of Jawa Barat with Pangandaran Beach as its leading tourist destination. Kabupaten Pangandaran continues to improve running the economy to contribute to the GDP Regional of Jawa Barat Province. The purpose of this research is to identify potential sectors that are feasible to be developed in Kabupaten Pangandaran. This research used analitycal the economic base model through Location Quotient (LQ) analysis combined with Shift-Share analysis which ends in the Sectoral Typology analysis. Based on the results, there are six potential economic sectors (Typology I ) that deserve to be prioritized in Kabupaten Pangandaran in order to increase economic growth in the region. These six economic sectors have an LQ index greater than 1 (the base sector) and the proportional and differential components are positive. These are: 1) Wholesale and Retail Trade, Car and Motorcycle Repair; 2) Transportation and Warehousing Sector; and 3) Accommodation and Food and Drink Sector; 4) Real Estate Sector; 5) Government Administration, Defense and Mandatory Social Security Sector; and 6) Corporate Services Sector.

Deteksi Fluktuasi Harga Saham di Lima Negara ASEAN Dewi Mahrani Rangkuty; Rusiadi Rusiadi; Saor Menanti Dolok Saribu
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 2 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v20i2.4426

This research aims to see which variables, namely inflation, exchange rates, money supply, interest rates, and net exports, affect long-term combined share price fluctuations in five ASEAN countries, namely Indonesia, Malaysia, the Philippines, Singapore, and Thailand. Monetary policies of governments in countries have an important impact on how these countries manage their capital markets. This study uses secondary or time-series data from 1998 to 2018. With ARDL Panel, the result shows that in a panel variable the exchange rate is a leading indicator in ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, and Thailand) but its position is not stable in the short run. Based on the overall results it is known that what is significant in the long term affects the fluctuation of the composite stock price index in ASEAN is the net export in the short term the exchange rate is significant in influencing the composite stock price index.

Perilaku Konsumen Gen Y dan Gen Z Dalam Pengambilan Keputusan Pembelian : Studi Komparatif Japanese Food dan American Food Eri Yanti Nasution; Efry Kurnia
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 1 (2021)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v21i1.7104

This study aims to examine differences in consumer behavior of generation Y and generation Z in food purchasing decisions of Japanesse food and American food. Sampling using a stratified random sampling method of 100 consumers of Japanesse food and American food in the city of Medan. The data collection method was by distributing online questionnaires to 50 Y generation respondents and 50 generation Z questionnaires. Data analysis methods in this study were T test and factor analysis test. The results of the beza T test explain that there are differences in behavior between generation Y and generation Z in decision making. The factors that influence these differences are personal and social factors that are generated based on the factor analysis test.

Cyber Marketing Model : Produk UMKM Wilayah Medan-Binjai-Deli Serdang Propinsi Sumatera Utara Hazmanan Khair; Delyana Rahmawani Pulungan; Linzzy Pratami Putri
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 20, No 2 (2020)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v20i2.5696

This study aims to help SMEsowner who are domiciled in Medan, Binjai, and Deli Serdang (MEBIDANG) in expanding the market for products produced by using the website as a more efficient and effective marketing tool for customers. The designing this website using the online shop principle. The problem in this research can be formulated "What is the form of the Cyber Marketing model that will be formulated in the SME product marketing system in MEBIDANG?. This research used the Research and Development (R & D) method, starting from preliminary survey activities, the SME cyber marketing model, testing, socialization and implementation. Data collection techniques by means of field studies, literature studies and literature references and research as support in model development. The result is that with the growth of online businesses, the Indonesian people will get positive benefits in the economy such as welfare growth, new job growth and others. Furthermore, this research will produce a cyber marketing application for SME entrepreneurs in the MEBIDANG area to listing on the Indonesia Stock Exchange. Even so, there are still many SME practitioners who are not interested in using this application to support their business.

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Location Kota medan, Sumatera utara INDONESIA

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Contact Name
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Journal Mail Official
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Location
Kota medan,

Sumatera utara

INDONESIA