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All Journal Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan
Indro Herry Mulyanto
Universitas Pembangunan Nasional "Veteran" Yogyakarta
Decision Sciences, Operations Research & Management Library & Information Science

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Dampak Akuisisi Terhadap Return Saham Perusahaan Pengakuisisi Ainin Afiati Murtiningsih; Indro Herry Mulyanto
Jurnal Paradigma Vol 22, No 1 (2018): Januari 2018
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v22i1.4895

Abstract

The announcement of acquisition made by a company may affect the stock price of the acquired company.
Pengaruh Struktur Modal Terhadap Profitabilitas Serta Dampaknya Pada Nilai Perusahaan Laura Victoria; Indro Herry Mulyanto; Hastho Joko Nur Utomo
Jurnal Paradigma Vol 23, No 1 (2019): Januari 2019
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v23i1.4904

Abstract

This research is to know the influence of the capital structure
POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA Dita Dwi Agustina Darmanto; Indro Herry Mulyanto; Suratna Suratna
Jurnal Paradigma Vol 23, No 2 (2019): Juli 2019
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v23i2.5017

Abstract

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax  potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta 
Pengaruh Profitabilitas, Leverage, Komisaris Independen, Komite Audit, dan Diversitas Gender Dewan terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Nurul Hidayah; Indro Herry Mulyanto; Didik Indarwanta
Jurnal Paradigma Vol 27, No 2 (2023): Juli 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v27i2.10128

Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti secara empiris pengaruh dari Profitabilitas, Leverage, Komisaris Independen, Komite Audit, dan Diversitas Gender Dewan terhadap Tax Avoidance. Objek yang diamati pada penelitian ini yaitu Perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Penelitian yang dilakukan berjenis Explanatory Research dengan menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling untuk memilih sampel sesuai dengan kriteria tertentu. Sampel pada penelitian ini berjumlah 43 perusahaan. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif dan regresi linier berganda. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh negatif terhadap Tax Avoidance, Leverage berpengaruh positif tidak signifikan terhadap Tax Avoidance, Komisaris Independen berpengaruh positif terhadap Tax Avoidance, Komite Audit berpengaruh negatif tidak signifikan terhadap Tax Avoidance, dan Diversitas Gender Dewan berpengaruh negatif tidak signifikan terhadap Tax Avoidance. Serta Profitabilitas, Leverage, Komisaris Independen, Komite Audit, dan Diversitas Gender Dewan secara simultan berpengaruh terhadap Tax Avoidance.
Co-Authors Ainin Afiati Murtiningsih Didik Indarwanta Dita Dwi Agustina Darmanto Hastho Joko Nur Utomo Laura Victoria NURUL HIDAYAH Suratna Suratna