Article Per Year (5 Year)
p-Index From 2019 - 2024
1.452
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Auditing & Informasi ULIL ALBAB Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Klabat Accounting Review Jurnal Ilmiah ESAI
Eksa Ridwansyah
Politeknik Negeri Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Klabat Accounting Review

 1 
THE INFLUENCE OF THE IMPLEMENTATION OF THE HARMONIZATION OF TAX REGULATION LAW ON THE ECONOMIC GROWTH OF INDONESIA Anisa Putri Nurdian; Dian Nirmala Dewi; Eksa Ridwansyah
Klabat Accounting Review Vol 4 No 2 (2023): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v4i2.993.123-131

Abstract

This study aims to analyze whether there are significant differences in Indonesia's economic growth before and after the enactment of the COGS Law. The method used in this research is using SPSS tool testing parametric statistical difference test with Paired Sample T Test. Based on the calculation of descriptive statistical analysis shows that the enactment of the COGS Law has an impact on Indonesia's economic growth, namely increasing the average economic growth of Indonesia from 0.62% before the enactment of the COGS Law to 1.00% after the enactment of the COGS Law. The Paired Sample T Test results show that economic growth in the Paired Sample T Test has a Sig. (2-tailed) of 0.000 or 0.05, which means that Indonesia's Economic Growth after the enactment of the COGS Law has a significant difference. The results of this study prove that one of the objectives of the COGS Law is achieved, namely to increase growth and support the acceleration of economic recovery. Keywords: economic growth, gross domestic product, harmonization of tax regulation law Penelitian ini bertujuan untuk menganalisa apakah terdapat perbedaan pertumbuhan ekonomi Indonesia yang signifikan pada masa sebelum dan setelah pemberlakuan UU HPP. Metode yang digunakan dalam penelitian ini menggunakan alat SPSS pengujian uji beda statistik parametrik dengan Paired Sample T Test. Berdasarkan perhitungan analisis statistik deskriptif menunjukkan bahwa pemberlakuan UU HPP memiliki dampak terhadap pertumbuhan ekonomi Indonesia yaitu meningkatkan rata rata pertumbuhan ekonomi Indonesia dari yang sebelum pemberlakuan UU HPP sebesar 0,62% menjadi 1,00% setelah pemberlakuan UU HPP. Hasil uji Paired Sampel T Test menunjukkan pertumbuhan ekonomi pada uji Paired Sampel T Test memiliki hasil Sig. (2-tailed) sejumlah 0,000 atau 0.05 yang berarti Pertumbuhan Ekonomi Indonesia setelah pemberlakuan UU HPP terdapat perbedaan yang signifikan. Hasil dari penelitian ini membuktikan bahwa salah satu tujuan UU HPP tercapai yaitu untuk meningkatkan pertumbuhan dan mendukung percepatan pemulihan perekonomian. Kata kunci: pertumbuhan ekonomi, produk domestik bruto, undang undang harmonisasi peraturan perpajakan
Co-Authors Anisa Putri Nurdian Anwar Rahman Arif Makhsun Bella Jelina Putri Damara Saputra Siregar Damayanti Damayanti Dian Nirmala Dewi Endang Asliana Enggar Dwi Cahyo Maryani Maryani Meyliana Astriyantika Nurmala Nurmala Olivia Luthfia Nabila Refdi Akmal Riska Puji Astuti Yolanda Dila Sevia H Yuliansyah Yuliansyah