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All Journal Jurnal Kompetitif Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
kusminaini Armin
Universitas Tridinanti
Economics, Econometrics & Finance

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ANALISIS UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH DARI PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG kusminaini Armin; Sahila Sahila
JURNAL KOMPETITIF Vol 11, No 1: Edisi Januari-Juni 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i1.903

Abstract

In order to increase Regional Original Income from Vehicle Tax in Palembang City. The data collection techniques used are observation, interviews, Library Research and documentation. The sample chosen by the author is Motor Vehicle Tax 2016 until 2018 in the city of Palembang using the purposive sampling method. From the results of the study that motor vehicle tax revenues seem to tend to decline, the causes are the low quality of the human resources of the tax apparatus, the weak supervision of motor vehicle taxes and the lack of awareness of taxpayers in paying taxes. From the analysis that motor vehicle tax revenue still does not meet the revenue target because the target setting is not quite right. The strategy that should be implemented is to increase the capacity of human resources for motor vehicle tax management. The contribution of motor vehicle tax in Palembang City shows that the contribution of motor vehicle tax is still above 30%, this indicates that motor vehicle tax is a large part of regional income through the regional tax sector.Keywords: Regional Original Revenue; Motor Vehicle Tax
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Septa Aryani; Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 1, Juli-Desember 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1098.799 KB) | DOI: 10.52333/ratri.v3i1.805

Abstract

This study aims to determine the magnitude of the effect of return on total assets, debt ratio and current ratio on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange partially and simultaneously. The sample used in this  study is the food and beverage sector manufacturing listed on the Indonesia Stock Exchange for the period 2017 to 2020 with a total sample of 10 companies. The results showed that in the statistical F test, the calculated F value of 7.228 > 2.90 was greater than the f table, so return on total assets, debt ratio and current ratio simultaneously affected on firm value. Then the t statistic test where the results of  return on total assets and debt ratio partially affect Price to Book Value while current ratio  has no effect on firm value. For further research, it is expected to add variables that have not been included in this research model as independent variables, because there are still financial ratios and other factors that may also have an effect but are not included in this study.
Co-Authors Dwi Septa Aryani Sahila Sahila