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All Journal PROSIDING SEMINAR NASIONAL PERMANA JDM (Jurnal Dinamika Manajemen) Martabe : Jurnal Pengabdian Kepada Masyarakat Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Amirah Amirah
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

 1 
Analisis Perbandingan Penggunaan Forward Contract Hedging dan Money Market Hedging dengan Open Position dalam Meminimalkan Pembayaran Hutang Impor Siti Subaedah; Tri Sulistyani; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.49

Abstract

Tujuan Penelitian ini adalah : 1) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Data yang dikumpulkan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari Bursa Efek Indonesia periode 2014-2018. Sedangkan metode analisis data dan uji hipotesis yang digunakan adalah dengan uji beda T-test atau uji independent sampel T-test. Berdasarkan hasil penelitian diperoleh : 1) Tidak ada perbedaan yang signifikan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Tidak ada perbedaan yang signifikan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Namun, di antara kedua teknik hedging tersebut, jumlah hutang impor yang paling rendah adalah ketika perusahaan menggunakan teknik money market hedging.
Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Cinti Rahayu; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.78

Abstract

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.
Pengaruh Karakteristik Perusahaan, Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak (Tax Avoidance) Aditya Kusuma Wardani; Eva Anggra Yunita; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1380.408 KB)

Abstract

This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance
Pengaruh Tingkat Suku Bunga, Capital Adequacy Ratio, Non Performance Loans dan Loan To Deposit Ratio terhadap Penyaluran Kredit UMKM Indah Sri Lestari; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1430.807 KB)

Abstract

Influence of Interest Rates, Capital Adequacy Ratio, Non Performance Loans And Loan To Deposit Ratio Against MSME Credit Distribution (Case Study of National Private Commercial Banks 2014-2016). The purpose of this study is 1) to determine the effect of interest rates on MSME lending 2) to determine the effect of capital adequacy ratio on MSME lending 3) to determine the effect of non performance loans on MSME lending 4). to determine the effect of loan to deposit ratio on MSME lending, 5) to determine the effect of interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratio together on MSME lending. The hypothesis in this study is 1) there is an influence of interest rates on MSME lending 2) there is an influence of capital adequacy ratio on MSME lending, 3) there is an effect of non performance loans on MSME lending, 4) there is a loan to deposit ratio effect on distribution MSME loans, 5) there are influences on interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratios against MSME lending. The method of data collection in this study is the documentation method. The method of data analysis in this study is the classic assumption test, simple regression analysis, test the significance of simple regression, multiple regression analysis, multiple regression test significance, and analysis of the coefficient of determination. The conclusion of this study is 1) there is a negative and significant interest rate effect on MSME lending, as evidenced by the regression equation, namely Y = 5,643-0,026 X1. From the results of the calculation of the significance test obtained sig value of 0.012. Because the sig value of 0.012 <0.05, it can be interpreted that there is a significant influence on the interest rate on MSME lending together. 2) there is a positive influence and a significant capital adequacy ratio to MSME lending, as evidenced by the regression equation, namely Y = 4.966 + 0.024 X2. From the results of the calculation of the significance test obtained sig value of 0.003. Because the sig value 0.003 <0.05 can be interpreted that there is a significant effect of capital adequacy ratio on the distribution of MSME loans together. 3) there is a positive and not significant effect on non performance loans on MSME lending, as evidenced by the regression equation, namely Y = 5.433 + 0.010 X3. From the results of the calculation of the significance test, the sig value is 0.183. Because the sig value of 0.183> 0.05 can be interpreted that there is no significant effect of non-performance loans on MSME loan disbursement together. 4) there is a positive and insignificant influence of loan to deposit ratio on MSME lending, as evidenced by the regression equation, namely Y = 4,599 + 0,010 X4. From the results of the calculation of the significance test, the sig value is 0.306. Because the sig value is 0.306> 0.05, it can be interpreted that there is no significant effect of loan to deposit ratio on MSME lending together. 5) there is a positive and significant influence of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending, as evidenced by the regression equation, namely Y = 4,660 + 0,008 X1 + 0,028 X2 + 0,007 X3 + 0,002 X4. From the calculation results obtained a significance value of multiple regression coefficients 0.049 <0.05, meaning that there is a significant effect of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending to National Private PUBLIC Banks Year 2014-2016 together.
Co-Authors Aditya Kusuma Wardani Agus Prasetyono Agustina Handayani Anggra, Eva Balqis, Mrs. Briliani Dwi Hapsari Cinti Rahayu Eva Anggra Yunita Gunistiyo Gunistiyo Indah Sri Lestari Indah Sri Lestari, Indah Sri Lukman Abdul Azis Makmur Sujarwo Mei Rani Amalia Mohammad Arridho Nur Amin Muchamad Sukron Rahayu, Cinti Siti Subaedah Sri Murdiati Susilawati, Agnes Dwita Teguh Budi Raharjo Tri Sulistyani Wardani, Aditya Kusuma Yuni Utami Yuniarti Herwinarni