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All Journal OPERATION EXCELLENCE: Journal of Applied Industrial Engineering Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Soshum Insentif Jurnal Riset Akuntansi Kontemporer International Journal of Environmental, Sustainability, and Social Science E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Sugiyanto Sugiyanto
Institut Manajemen Koperasi Indonesia
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Analisis penerapan penyesuaian tarif pajak penghasilan badan dan prosedur pemindahbukuan Melda Sagita; Sugiyanto Sugiyanto; Fitriana Dewi Sumaryana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2594

Abstract

Taxpayers often make mistakes in determining the tax burden that causes losses for the taxpayer. The purpose of this study is to determine the appropriate and beneficial tax provisions for cooperative business entities in determining the income tax payable. The data obtained is sourced from the Cooperative PHU Report for the Financial Years of 2020 and 2021. The analytical method used is descriptive qualitative analysis. The results of the study concluded that Cooperatives benefited more from using the Tariff of Government Regulation in Lieu of Law no. 1 of 2020, because the tax burden owed by the taxpayer is smaller than the calculation according to the Tariff Regulation Article 17 paragraph 2 letter a of Law no. 36 of 2008, with the results of the discussion and analysis, namely the Koperasi Serba Usaha Tandangsari, so far, in compliance with the cooperative, it has carried out the obligation to pay taxes. The Koperasi Serba Usaha Tandangsari should be able to adjust the applicable corporate income tax rate.
Pengaruh Nilai Tukar Terhadap Harga Saham Sektor Infrastruktur Pada Masa Pandemi Covid-19 Dewi Kartikaningsih; Nugraha Nugraha; Sugiyanto Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.998 KB) | DOI: 10.32670/fairvalue.v3i1.133

Abstract

This study aims to examine the effect of Exchange Rates on Stock Prices during the Covid-19 Pandemic.This research was conducted using secondary data. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange with a sample size of 19. The research period was 4 months, namely January 17, 2020 to May 20, 2020. Data collection in this study is based on world economic conditions and Indonesia which is weakening due to the disaster the Covid-19 pandemic and based on the phenomenon that the infrastructure business will benefit amid the Covid-19 pandemic. This study uses a linear regression analysis method using Eviews 9. The results of the regression analysis show that Exchange Rates affect the Stock Price of the Infrastructure Sector listed on the Indonesia Stock Exchange,these results have similarities or differences with the results of research in other emerging market countries.
Co-Authors Adri Arisena Akhmad Yunani Anggi Andriani Rahayu Deni Lesmana Dewi Kartikaningsih Dewi Puspita Arum Endra Herdiansyah Fitriana Dewi Sumaryana GENTA, Franklin Kharisma Gijanto Purbo Suseno Gunardi . Lely Savitri Dewi M. Arsyad Arradya S.P. M. Yusuf Sanny Melda Sagita Nugraha Nugraha Rima Elya Dasuki Sugiyanto Ikhsan Sugiyanto Ikhsan Toufiq Agung Pratomo Sugito Putra