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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini

Muhammad Hidayat

Indo Global Mandiri University

Author-ID : 2412602

Economics, Econometrics & Finance

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EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUALA TUNGKAL Earlistiani Kardianti; Muhammad Hidayat; Trie Sartika Pratiwi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 2
Publisher : Universitas Indo Global Mandiri

Tax is one of revenue sources that contributes greatly to the state. Tax arrears are the amount of tax payable that have not been paid by the taxpayer. The high amount of tax arrears will result in reduced tax revenue. Therefore, an active billing action against tax arrears should be taken, tax collection with Warning Letters and Tax Warrants is an action taken by the government to raise awareness of the taxpayer in carrying out their obligation to pay the payable tax. The high rate of arrears makes the government try to maximize tax revenue by issuing warning letters and tax warrants. This study aims to determine the level of effectiveness and contribution of tax collection with warning letters and tax warrants against increased tax revenue in tax office. The method used in this research is descriptive method to give an idea whether tax collection with warning letters and tax warrants has been effective and how much contribution given to the total of tax revenue. The results show that the collection of taxes with warning letters and tax warrants in 2015-2016 are classified as ineffective and has given less contribution to the tax revenue.Keywords : Effectiveness, Collection of tax arrears, Warning letter, Tax warrant

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERCATAT DI INDEKS KOMPAS 100 BURSA EFEK INDONESIA TAHUN 2013-2015 Qifari Gisriana; Msy. Mikial; Muhammad Hidayat
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 2
Publisher : Universitas Indo Global Mandiri

This examination is intended to test the impact of Intellectual Capital against companies that were included in the Kompas 100 Index in Indonesia stock exchange (BEI) 2013-2015. Dependent variable in this examination is Return on Assets (ROA). The independent variables in this examination contain Capital Employed, Human Capital, and Structural Capital. Researcher obtains the data by observing the annual reports and financial reports of these company by the internet (website http://www.idx.co.id). The population in this research are companies that were included in the Kompas 100 Index in Indonesia stock exchange (BEI) 2013-2015. The sample was selected using purposive sampling method and obtained 34 companies being sampled, so it becomes 102 data. Analytical techniques used is multiple regression analysis.The result of the examination shows that not all independent variables have an effect on firm’s performance. Simultaneously, all independent variables have significant effects. But partially, only Capital Employed which has significant effect on Return on Assets. Other while, Human Capital and Structural Capital do not have.Kewords:intellectual capital, capital employed, human capital, structural capital, ROA

PENGARUH PERENCANAAN PAJAK DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDOENSIA PERIODE 2009 – 2013 Muhammad Hidayat; Muhammad Imam Akbar Hairi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 2
Publisher : Universitas Indo Global Mandiri

The aim of this research is to know the influence of tax planning and intellectual capital on firm value. The objects of this research are financial sector companies at Indonesian Stock Exchange. Multiple Linier Regression is applied to analyze the data. The result show that tax planning has negative significant influence on firm value, intellectual capital has positive significant on firm value, tax planning and intellectual capital simultaneously have positive significant on firm value.Key word: tax planning, intellectual capital, firm value.

PENGARUH PASAR MODAL NEGARA G-3 TERHADAP PASAR MODAL ASEAN-5 Budi Setiawan; Muhammad Hidayat
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 3
Publisher : Universitas Indo Global Mandiri

The stock market has captured the attention of many practitioners and scholars in the past decade. It has become one of the most vital aspects of a modern market economy. The stock market provides companies with access to capital and gives opportunity for investors to have a slice of company ownership. The present paper investigates the impact of G-3 stock markets (US, Japan and Europe) to ASEAN-5 stock markets (Indonesia, Malaysia, Philippines, Thailand and Singapore). The data coverage is composed of daily closing stock index at G-3 stock markets and ASEAN-5 stock markets over the period from January 4, 2000 to December 31, 2014. The historical stock market data were analyzed by using Structured Equation Model (SEM). The empirical results suggest that the G-3 stock markets have a positive and significant impact on ASEAN-5 stock markets. For further, the researcher could add other Asia stock markets such as Nikkei225 Index (Japan), Hang Seng Index (Hong Kong), Kospi Index (South Korea), and BSE Index (India).Keywords: G-3 Stock Markets, ASEAN-5 Stock Markets, Structured Equation Model, Stock Market Diversification; Contagious Effect.

Co-Authors Budi Setiawan Earlistiani Kardianti Msy. Mikial Muhammad Imam Akbar Hairi Qifari Gisriana Trie Sartika Pratiwi

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