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Pardomuan Robinson Sihombing
BPS-Statistics Indonesia
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Journal : Educoretax

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Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Bumi Dan Bangunan Sektor Perkebunan, Perhutanan, Dan Pertambangan Zain Yudha Prawira; Masruri Muchtar; Pardomuan Robinson Sihombing
Educoretax Vol 3 No 2 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i2.415

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penerimaan Pajak Bumi dan Bangunan sektor perkebunan, perhutanan dan pertambangan (PBB P3) di Jawa Tengah. Penelitian ini menggunakan data panel pada 20 kabupaten di Jawa Tengah periode 2019 sampai 2021. Variabel dependen dalam penelitian ini adalah penerimaan Pajak Bumi dan Bangunan sektor P3 (PBB P3), sementara investasi, luas hutan dan luas kebun menjadi variabel independen. Hasilnya menunjukan penerimaan PBB P3 di Jawa Tengah berfluktuasi setiap tahun. Diperoleh bahwa investasi, luas hutan dan luas kebun secara simultan berpengaruh signifikan terhadap PBB P3. Pengaruh luas hutan terhadap PBB P3 berpengaruh positif yang berarti bahwa apabila luas hutan mengalami kenaikan maka PBB P3 juga akan mengalami kenaikan. Sementara itu, investasi dan luas kebun tidak berpengaruh signifikan terhadap PBB P3 di Jawa Tengah. Implikasi dari penelitian ini yaitu bisa menjadi referensi bagi pemerintah dalam mengambil keputusan terkait kebijakan Pajak Bumi dan Bangunan sektor perkebunan, perhutanan dan pertambangan.
Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing Gabiela Gumilang; Masruri Muchtar; Pardomuan Robinson Sihombing
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.704

Abstract

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.
Excise Tax, Education, And Income Factors: Impact On Cigarette Consumption Zufar Lutfi Wisanggeni; Masruri Muchtar; Pardomoan Robinson Sihombing
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.708

Abstract

Tobacco consumption remains high despite its numerous negative impacts. In this study, the author aims to identify the variables influencing cigarette consumption This study aims to identify the variables influencing cigarette consumption. The independent variables include excise tax rates, gross tertiary education enrollment, and per capita income. This research employs a quantitative method utilizing panel data regression in all provinces of Indonesia for 2018-2022. The results indicate that both excise tax rates and per capita income postively impact cigarette consumption. Gross tertiary education enrollment, on the other hand, are the sole variable exhibiting a negative influence on cigarette consumption. This study contributes to existing research literature and offers potential avenues for further investigation.
Co-Authors Abdul Gofur Rochman Ade Famalika Ade Famalika Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Adina Astasia Ahid Nur Istinah Ajeng Taufina Ramadhanti Akhmad Mun'im Arsani, Ade Marsinta Artha Satwika Astawa, I Gede Putu Banu Avior Ocean Noya Bagus Sartono Bekti Endar Susilowati Bekti Endar Susilowati Bekti Endar Susilowati Bertho Tantular Bjardianto Pudjiono Budiantono, Sigit Bungkus Sasongko Purnomo Bungkus Sasongko Purnomo Busminoloan Busminoloan Cahya Alkahfi Deden Achmad Sunarjo Desak Ari Gita Wahyuni Deva A. Nurul Huda Dewi Arhaninka Dhinnessa Prabowo Drajat Indra Purnama DRAJAT INDRA PURNAMA Dwi Muslianti Dyah Purwanti Emilio Pascal Erica Indryani Fadlol Muhammad Fajar Faiza Aina Nurrizqi Feri Fernandes Fikri Dias Basmallah Fitri Mudia Sari Frisca Adriana Gabiela Gumilang Galuh Prabaningrum Ayu Sukarsa HAMIDAH Hastoro Dwinantoaji Hema Malini, Hema Hendiva Tri Nugraha Hendry Frananda, Hendry I Dewa Gede Sunanjaya I Gede Heprin Prayasta Ibnu Daqiqil Ida Ayu Candrawati Iis Hayyun Nurul Islam Ine Ratna Dewi Irma Nurmala Dewi Istiqomatul Fajriyah Yuliati Istiqomatul Fajriyah Yuliati Jaka Wijaya Kusuma Januar Ramadhan Johana Veronika Simanjuntak Karel Fauzan Hakim Krisdianto, Boby Febri Kuat Sidik Wahyono Lina Sari Lisna Sari Lisna Sari Luh Putu Widya Adnyani Mahuda, Isnaini Maisaroh Maisaroh Marta Sundari Marta Sundari Marta Sundari Masruri Mochtar Masruri Muchtar Masruri Muchtar Masruri Muchtar Masruri Muchtar Masruri Muchtar Masruri Muchtar Masruri Muchtar Maydita Ayu Nursaskiawati Mella Anisa Merdawati, Leni Miftakhul Jannah Mohamad Arif Kurniawan Mohamad Arif Kurniawan Muhamad Refkhi Al Aqilah Muhammad Faiz El Haq Muhammad Hafiz Fadhilah Muhammad Heru Akhmadi Muhammad Ramadhan Zulfi Muliantino, Mulyanti Roberto Neni Nur Laili Ersela Zain Ni Kadek Sinarwati Ni Komang Semara Yanti Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurul Islam, Iis Hayyun Octaviana, Aniek Oki Prasetia Hendarsin Padhilah Dikri Pradita Galih Sekar Palupi Prayoga Setiawan Puput Puspitorini Putri Indi Rahayu Putu Pande Wahyu Diatmika Rahayu, Putri Indi Rahmi Lathifah Islami Rahmi Lathifah Islami Rama Bhaskara Praja Rini Rahani Risqi Nurika Fatha Hidayati Rus Hertanto Saeful Hidayat Sarah Sholikhatun Risma Septie Wulandary Sigit Budiantono Sigit Budiantono Sigit Budiantono Sigit Budiantono Sigit Budiantoro Sinarta Putra P. Surbakti Sri Murdaningrum Sri Murtiningsih Suryadiningrat Suryadiningrat Suryadiningrat Syafrina Maulidiyah Taufik Febriyanto Temy Setiawan, Temy Triana Mauliasih Aritonang Triana Mauliasih Aritonang Ulfa Anggraini Usep Nugraha Wahyu Puji Lestari Widdia Angraini Wiradinata Lambok Silaban Wisnu Pratiko Y Yunita Yosef Felix Sitorus Yoshep Paulus Apri Caraka Yuda Yudhie Andriyana Yuninda Anggraini Putri Yunita Yunita Yunita Zain Yudha Prawira Zakir, Supratman Zufar Lutfi Wisanggeni