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All Journal PERMANA IJBEM : Indonesian Journal of Business Economics and Management
Tri Sulistyani
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Economics, Econometrics & Finance Education

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UURI NO. 42 TAHUN 2009 – PERUBAHAN KETIGA UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI Sulistyani, Tri
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

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Abstract

Value Added Tax (VAT) is one type of tax levied by the central government and used to finance the state household. In addition, VAT is also a kind of tax which is very close to the life of our communities everyday, because almost of any goods or services purchased by the public within the price of these goods contained VAT. Law of the Republic of Indonesia No. 42 Year 2009 is the third amendment of the Law on Value Added Tax and Sales Tax on Luxury Goods in one package, which in such Act, there are some very important changes that really needs to be known by the public. Act were issued on October 15, 2009, and takes effect April 1, 2010. But until now there are still many people who don’t know about the changes that have a role in the new VAT law, which still must continue to be disseminated to the new VAT Act, so that people know about it. So if people see some things that have been stipulated in the Act in its implementation is not as it should, then the society may appeal to the parties that disadvantageous. Keywords: Value Added Tax
PBB–P2 DIALIHKAN SECARA BERTAHAP DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH Sulistyani, Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Land and Building Tax (PBB) is a state tax imposed on the land and or buildings. Under Article 185 of Law No.. 28 of 2009 on Regional Taxes and Levies, since January 1, 2010, the management of land and building tax Rural and Urban Sector (PBB P-2) was transferred from central government to local governments, or from previously classified as central taxes to the local tax . The transfer of the management of PBB-P2 throughout the county / city begin no later than January 1, 2014. The transfer of the management of land and building tax Rural and Urban Sector (PBB-P2) is done in stages. With this transfer, all income from the PBB-P2 (100%) will go into local government. Keywords: Tax on Land and Building Rural and Urban Sector
PENGARUH PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, PENGHINDARAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Kota Tegal) Febri, Davidya; Sulistyani, Tri
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of knowledge and understanding of taxation regulations, tax avoidance and taxation sanctions simultaneously and partially on taxpayer compliance. To find out the difference in knowledge and understanding of taxation regulations,  tax  avoidance,  taxation  and  compliance  sanctions  on  private  taxpayers  of private employees with ASN's personal taxpayers. In this study using the population of all individual taxpayers registered in the Tegal City KPP with a sample of 100 respondents. The sampling technique using simple random sampling. Methods of data collection by distributing questionnaires. The data is processed using SPSS program version 23. The results of this study conclude that the first hypothesis is that there is the influence of knowledge and understanding of tax regulations, tax avoidance and taxation sanctions simultaneously on taxpayer compliance with a significant value of 0,000. The second hypothesis  is  that  there  is  an  influence  of  knowledge  and  understanding  of  taxation regulation partially to taxpayer compliance with the significant value equal to 0,011. The third hypothesis is that there is no partial tax avoidance effect on taxpayer compliance with a significant value of 0.069. The fourth hypothesis is that there is a partial effect of taxation sanctions on taxpayer compliance with a significant value of 0.030. The fifth hypothesis is that  there  are  differences  in  knowledge  and  understanding  of  taxation  regulations,  tax evasion,  tax  sanctions  and  compliance  with  private  taxpayers  private  employees  with taxpayers personal ASN. While for both groups of taxpayers both private and ASN employees do not differ or there is no difference in preferences on tax sanctions.Keywords: knowledge and understanding of taxation regulations, tax avoidance, taxation sanctions and taxpayer compliance.
PENGARUH RELIGIUSITAS, PEMAHAMAN PERPAJAKAN, STATUS SOSIAL EKONOMI DAN LOVE OF MONEY TERHADAP PERSEPSI PENGGELAPAN PAJAK Nauvalia, Friska Ade; Hermawan, Yuniarti; Sulistyani, Tri
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

This study aims to examine the influence of religiusity, understanding taxation, socioeconomic status and love of money on the perception of tax evasion simultaneously and partially. Population in this study are accounting studens of economic faculty at the university of pancasakti tegal force of 2014 and 2015, with a sample of 81 students. Sampling technique used in this research in purposive sampling technique. The results of the analysis using computerized calculations with SPSS program version 22 which shows that religiosity, understanding taxation, socioeconomic status and love of money affect simultaneously to perceptions of tax evasion. Religusitas and socioeconomic status does not partially affect the perception of tax evasion. instead this study shows the understanding of taxation and love of money partially influence the perception of tax evasion.Keyword : of religiosity, understanding taxation, socioeconomic status, love of money and tax evasion perceptions.
PENGARUH PERENCANAAN PAJAK DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Sulistyani, Tri; Kurniawan, Andika Dwi; Aulia, Cairin
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of tax planning and corporate assets simultaneously and partially on earnings management in large trading companies listed on the Indonesia Stock Exchange in 2012-2015. The population in this study are all companies that are members of large trading companies listed on the Stock Exchange in 2012-2015 with 32 companies. By using a purposive sampling technique obtained 21 companies that meet the criteria as a sample. The data collection method used in this study is documentation. While the data analysis used is testing classical assumptions, multiple linear regression analysis, simultaneous significance test (F statistical test), significant test of individual parameters (statistical test t) and coefficient of determination. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.0012 which is smaller than the value of α which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) tax planning on earnings management obtained probability of sig value of 0.003 which is smaller than α value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant individual parameters (statistical test t) company assets to earnings management obtained probability of sig value of, 608 which is greater than α value of 0.05. Keywords: Tax Planning, Company Assets, Profit Management.
ANALISIS PENGARUH LABA BERSIH, TOTAL ARUS KAS, FIRM SIZE DAN PRICE TO BOOK VALUE (PBV) TERHADAP RETURN SAHAM (STUDI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2013-2015) Kartika, Lusiana Dwi; Sulistyani, Tri; Purwacasila, Riri
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1) to find out the effect of net income, total cash flow, firm size and price to book value (PBV) on stock returns. 2) to determine the effect of net income on stock returns. 3) to determine the effect of the total cash flow on stock returns. 4). To determine the effect of firm size on stock returns. 5). to determine the effect of price to book value (PBV) on stock returns. The hypothesis in this study is that it is assumed that Net Profit, Total Cash Flow, Company Size, Price to Book Value (PBV) together have a positive effect on stock returns. The method selection is descriptive quantitative. Data Collection Techniques conduct library studies. Techniques of data analysis using classical assumption test, multiple linear regression analysis, hypothesis testing. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.002 which is smaller than the value of α which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) net income on stock returns obtained probability of sig value of 0.046 which is smaller than α value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant test of individual parameters (statistical test t) the total cash flow to stock returns obtained probability of sig value of 0.271 which is greater than α value of 0.05. Based on the results of the study, the fourth hypothesis is unacceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) firm size of stock returns obtained probability of sig value of 0.708 which is greater than α value of 0.05. Based on the results of the study, the fifth hypothesis can be accepted, it is proven from the results of testing the significant test individual parameters (statistical test t) price to book value on stock returns obtained probability of sig value of 0.023 which is smaller than α value of 0.05.Keywords: profit, cash flow, company size, price to book value, stock return.
PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN KONSUMEN DALAM MENCUCI MOBIL PADA HIKAM CAR’S WASH PROCOT KABUPATEN TEGAL Rizqi, M.; Sulistyani, Tri; Suryawan, Iwan
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1). To find out the effect of the product on consumer decisions, 2). To find out the effect of prices on consumer decisions, 3). To find out the influence of place on Consumer Decisions, 4). To find out the effect of promotion on consumer decisions, 5). To determine the effect of the process on consumer decisions 6). To find out the influence of people on consumer decisions 7). To determine the effect of physical evidence on consumer decisions. The method used in this study is the survey research method. Data collection techniques used in this study are library study methods and questionnaires. While the data analysis techniques used are rank spearman correlation analysis and significance test of the correlation coefficient. There is a strong, positive and significant effect of the product on consumer decisions. There is a fairly strong, positive and significant influence on prices on consumer decisions. There is a fairly strong, positive and significant influence on the decisions of consumers. There is a fairly strong, positive and significant effect of promotion on consumer decisions. There is a fairly strong, positive and significant effect of the process on consumer decisions. There is a strong enough, positive and significant influence on the decisions of consumers. There is a strong, positive and significant influence on physical evidence of consumer decisions.  Keywords:  Products, Prices, Places, Promotions, Processes, People, Consumer Decisions.
PBB–P2 DIALIHKAN SECARA BERTAHAP DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH Sulistyani, Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.414 KB)

Abstract

Land and Building Tax (PBB) is a state tax imposed on the land and or buildings. Under Article 185 of Law No.. 28 of 2009 on Regional Taxes and Levies, since January 1, 2010, the management of land and building tax Rural and Urban Sector (PBB P-2) was transferred from central government to local governments, or from previously classified as central taxes to the local tax . The transfer of the management of PBB-P2 throughout the county / city begin no later than January 1, 2014. The transfer of the management of land and building tax Rural and Urban Sector (PBB-P2) is done in stages. With this transfer, all income from the PBB-P2 (100%) will go into local government. Keywords: Tax on Land and Building Rural and Urban Sector
UURI NO. 42 TAHUN 2009 – PERUBAHAN KETIGA UNDANG-UNDANG PAJAK PERTAMBAHAN NILAI Sulistyani, Tri
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.511 KB)

Abstract

Value Added Tax (VAT) is one type of tax levied by the central government and used to finance the state household. In addition, VAT is also a kind of tax which is very close to the life of our communities everyday, because almost of any goods or services purchased by the public within the price of these goods contained VAT. Law of the Republic of Indonesia No. 42 Year 2009 is the third amendment of the Law on Value Added Tax and Sales Tax on Luxury Goods in one package, which in such Act, there are some very important changes that really needs to be known by the public. Act were issued on October 15, 2009, and takes effect April 1, 2010. But until now there are still many people who don?t know about the changes that have a role in the new VAT law, which still must continue to be disseminated to the new VAT Act, so that people know about it. So if people see some things that have been stipulated in the Act in its implementation is not as it should, then the society may appeal to the parties that disadvantageous. Keywords: Value Added Tax
Pengaruh Debt to Equity Ratio (DER), Current Ratio (CR) dan Return on Asset (ROA) terhadap Harga Saham pada PT. Bank Raya Indonesia Tbk Periode 2012-2021 Tri Sulistyani; Sonta Harianja
IJBEM : Indonesian Journal of Business Economics and Management Vol. 2 No. 1 (2022): IJBEM Desember 2022
Publisher : IRPI Publisher

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh Debt to Equity Ratio, Current Ratio dan Return on Asset terhadap Harga Saham PT Bank Rakyat Indonesia Tbk Periode 2012-2021. Metode yang digunakan bersifat deskriptif dan asosiatif yang menggunakan data kuantitatif yaitu laporan keuangan PT Bank Rakyat Indonesia Tbk sebagai populasinya, dengan sampel yaitu neraca dan laporan laba rugi tahun 2012-2021 data diperoleh dari website PT Bank Rakyat Indonesia Tbk. Metode yang digunakan dalam penelitian ini adalah analisis Statistik Deskriptif, uji asumsi klasik, regresi linier berganda, Uji hipotesis dan Koefisien determinasi. Dari hasil uji parsial diperoleh hasil bahwa DER tidak berpengaruh signifikan terhadap Harga Saham, dimana thitung 0,506 < 2,447 ttabel dengan taraf signifikansi 0,631 > 0,05. CR tidak berpengaruh signifikan terhadap Harga Saham dengan thitung 0,046 < 2,447 ttabel dengan taraf signifikansi 0,964 > 0,05. ROA tidak berpengaruh signifikan terhadap Harga Saham. Dimana thitung 2,145 < 2,447 ttabel dengan taraf signifikansi 0,076 > 0,05. Berdasarkan hasil uji signifikansi simultan (uji F) diperoleh hasil fhitung 6,712 > Ftabel 4,74 dengan taraf signifikansi 0,024 < 0,05. Kesimpulan dari perhitungan tersebut adalah DER, CR dan ROA secara simultan berpengaruh signifikan terhadap Harga Saham.
Co-Authors Ace Iwan Suryawan, Ace Iwan Aulia, Cairin Febri, Davidya Hermawan, Yuniarti Kartika, Lusiana Dwi Kurniawan, Andika Dwi Nauvalia, Friska Ade Purwacasila, Riri Rizqi, M. Sonta Harianja