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All Journal Kinerja: Jurnal Ekonomi dan Manajemen JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Akuntansi, Manajemen dan Bisnis Digital
Basyith, Abdul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pemanfaatan aturan debt to equity ratio dalam menambah penerimaan pajak Kurniawan, Eko Sulistyo; Basyith, Abdul
KINERJA Vol 16, No 2 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.416 KB) | DOI: 10.29264/jkin.v16i2.6109

Abstract

Berbagai cara dilakukan oleh wajib pajak dalam melakukan upaya untuk menghindar dari pengenaan pajak. Cara yang dapat dipakai untuk melakukan penghindaran pajak adalah dengan memanfaatkan celah-celah aturan perpajakan, yang salah satunya adalah aturan mengenai pembebanan bunga. Umumnya ketentuan perpajakan mengatur bahwa pembayaran bunga merupakan beban yang dapat dikurangkan secara fiskal (deductible expense). Ketentuan ini kemudian dieksploitasi dengan cara pemberian pinjaman dengan jumlah yang melebihi kewajaran, yang tujuannya tidak lain supaya beban secara fiskal membesar, kemudian laba fiskal akan mengecil dan pada akhirnya pajak yang harus dibayar menjadi kecil. Penelitian ini bertujuan mengidentifikasi pengaturan pembebanan bunga dalam Undang-undang Pajak Penghasilan di Indonesia dan memberikan alternatif pengaturan untuk menangkal praktik penghindaran pajak. Penelitian ini menggunakan data sekunder dari laporan keuangan dan lembar Pajak Penghasilan dengan teknik analisis yang digunakan deskriptif kualitatif. Berdasarkan hasil penelitian setelah adanya penerapan PMK-169/PMK.010/2015 mengakibatkan penambahan atas pembayaran pajak yang harus dibayar oleh wajib pajak. Dampak yang diberikan PMK-169/PMK.010/2015 terhadap penerimaan pajak mengakibatkan pajak badan terutang bertambah besar hingga Rp 473.651.185 dari sebelumnya Rp 968.335.663 menjadi Rp 1.423.844.779.
Reaksi Pasar Modal Terhadap Pengumuman Pandemi Covid-19 dan Pengumuman PPKM Level 4 Pada Indeks LQ45 Basyith, Abdul; Ningsih, Aliya; Hidayat, Randy
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 7 No 2 (2022): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v7i2.17621

Abstract

T This study aims to identify and analyze the impact of COVID-19 and the implementation of PPKM level-4 on abnormal returns and stock trading on the LQ-45 with 3 time periods, namely 5, 30 and 60 days before after the announcement. The analytical technique used is a different test independent samples. The results of this study are based on 3 time window periods showing the announcement of covid-19 does not show any difference in abnormal returns. The existence of PPKM level-4 indicates an influence on abnormal returns for all windows. The announcement of the presence of covid has an effect for a period of 30 and 60 days, but for 5 days, it does not affect trading volume activity. PPKM level-4 has no impact on trading volume activity for 30 days but does affect 5 and 60 days. Announcement of the existence of covid-19 without tightening activities does not affect abnormal returns and trading volume, but the fact of activity restrictions through PPKM level-4 affects abnormal returns
The Influence Of Work Skills, Communication, Supervision, Work Quality, Support Facilities And Work Load On The Work Achievement Of Employees In The Protocol And Communication Section Of Lahat Regional Secretary Leaders Huljanah, Witari Miftha; Hamid, Abdul; Basyith, Abdul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6540

Abstract

The research was carried out by the author with the aim of knowing and analyzing the influence of work skills, communication, supervision, work quality, supporting facilities and workload individually and collectively on the work performance of employees of the Protocol and Communication Section of the Lahat Regional Secretary. The research method used in this research is a quantitative method using questionnaires distributed to respondents. Test data quality using validity tests, reliability tests, normality tests. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial simultaneous tests and coefficient of determination. The research results showed that work skills, communication, supervision, work quality, supporting facilities and workload had a significant effect individually and collectively on the work performance of employees of the Protocol and Communication Section of the Lahat Regional Secretary.
Co-Authors Abdul Hamid Hidayat, Randy Huljanah, Witari Miftha Kurniawan, Eko Sulistyo Ningsih, Aliya