Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Bisnis
M.E. Retno Kadarukmi
Jurusan Ilmu Hukum, Fakultas Hukum Universitas Katolik Parahyangan, Bandung
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Tinjauan Yuridis Atas Pajak Daerah dan Retribusi Daerah Dikaitkan Dengan Pelaksanaan Otonomi Daerah Kadarukmi, M.E. Retno
Jurnal Administrasi Bisnis Vol 6, No 2 (2010)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.727 KB)

Abstract

With the enactment of the Law on Local Government which regulates the delegationof authority and responsibility the Central Government to Local Governments, andthe emergence of the Law on Financial Balance between Central and Local Governments,are appropriately regions can develop local resources and reduce on theLocal to the Central Government. but, from a variety of empirical observations showthat the implementation of regional autonomy has led to distortions and high costeconomy.In this paper will try to describe and explain the fact that there are policies thatcan be taken to improve the financial performance of Local Government in order toachieve improvement of regional real income to finance sustainable development.Keywords: Local government, central government, autonomy, regional real income,regional tax
Peran Pajak Dalam Peningkatan Dunia Pendidikan Kadarukmi, M.E. Retno
Jurnal Administrasi Bisnis Vol 7, No 2 (2011)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.356 KB)

Abstract

Education has an important role in improving human resources in Indonesia. Edu-cation also affect the full economic growth. Countries that have a population withhigh educational level will have this level of rapid economic growth. Indonesia, inthis case the government has an obligation to fund the development including thedevelopment of education. One of the sources of funds for development financing isfrom tax. Therefore, the government must act wisely in the use of funds has beenobtained from collecting taxes to finance education, so that the move visible roleeducation tax.Keywords: Education, tax, human resources
Asas Keadilan dalam Transaksi Derivatif (Khusus yang Diperdagangkan dalam Bursa) Sebagai Objek Pengenaan Pajak Penghasilan Kadarukmi, M.E. Retno
Jurnal Administrasi Bisnis Vol 8, No 2 (2012)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.103 KB)

Abstract

Basically derivative transactions carried out for the divertion of risks that may arise,either the exchange rate risk, interest rate and stock price fluctuations. Derivativetransactions is then evolved rapidly. This increase is due to many benefits and profitsderived from derivative transactions. The benefits in the form of tools for risk man-agement and price discovery, so appear protection (hedging) of assets. The profit isincreasing the income of the. transactors. In fact, derivative transactions more oftenused to make a profit from speculative activities, not for protection (hedging). Nowthe derivative transactions are set out in the Income Tax Act, is inserted into one of theobjects of Income Tax. Income Tax imposed by the final and by some businessmenconsidered to violate the principle of justice.Keywords: Tax, Benefit, Profit, Hedging
Dampak Implementasi GATT/WTO terhadap Ekspor Impor Indonesia Kadarukmi, M.E. Retno
Jurnal Administrasi Bisnis Vol 9, No 1 (2013)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.833 KB)

Abstract

Although Indonesia has been a member of the World Trade Organization (WTO),but in fact the Indonesian trade, especially with regard to the export-import in thefree trade has not been established. This happens due to the competitiveness of theIndonesian national product is still weak. Nevertheless, as a consequence of Indonesiahas ratified the GATT / WTO, the government should try to improve the competitive-ness of national products through the Indonesian national law reform to formulatea Trade Policy that refers to the national interests of Indonesia, through the Law onAnti-Dumping and Safeguard.Keywords: Export, import, free trade, GATT/WTO.
Co-Authors