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Susianti Susianti
Politeknik API Yogyakarta
Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Evaluasi pemungutan, penyetoran dan pelaporan pajak penghasilan Pasal 22 Di Kabupaten Klaten Arif Triwinarso; Susianti Susianti; Hanung Wahyu Nuswantoro; Andri Yuni Astuti
e-Journal Perdagangan Industri dan Moneter Vol. 10 No. 3 (2022): e-Journal Perdagangan Industri dan Moneter
Publisher : Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Land and Building Tax Rural and Urban sector (PBB-P2) is a source of regional own-source revenue from the local tax sector, whose management has been transferred to the local government since 2013. Some regions have made it a potential source of local revenue, or even a reliable source of income. PBB-P2 in districts is one that has a positive trend in its realization because it always increases from year to year. This study aims to analyze the effectiveness of PBB-P2 collection and see its contribution to local taxes and Local Revenue in Klaten Regency in the 2016-2020 period. The research method is to use a descriptive quantitative approach and analysis of effectiveness and contribution analysis. The results of the study show that the trend of realization of PBB-P2 revenues is always increasing, while the average level of effectiveness is very effective except for 2019 (effective). PBB-P2’s contribution to regional taxes and PAD is very significant. Increasing the achievement of PBB-P2 can be done by increasing socialization and educating the public regarding the importance of taxes for development and validating turnover data in the SPTPD (Regional Tax Notification Letter) so that no potential is overlooked.
Analisis pemungutan pajak bumi dan bangunan perdesaan dan perkotaan terhadap pendapatan asli daerah di Kabupaten Klaten Tri Nur Rohmah; Anastasia Luruk Nahak; Iwan Budiherwanto; Susianti Susianti; Annida Khoiriani
e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Vol. 11 No. 3 (2022): e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah
Publisher : Konsentrasi Pembangunan Regional dan Publik, Prodi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/pdpd.v11i3.23536

Abstract

Land and Building Tax Rural and Urban sector (PBB-P2) is a source of regional own-source revenue from the local tax sector, whose management has been transferred to the local government since 2013. Some regions have made it a potential source of local revenue, or even a reliable source of income. PBB-P2 in districts is one that has a positive trend in its realization because it always increases from year to year. This study aims to analyze the effectiveness of PBB-P2 collection and see its contribution to local taxes and Local Revenue in Klaten Regency in the 2016-2020 period. The research method is to use a descriptive quantitative approach and analysis of effectiveness and contribution analysis. The results of the study show that the trend of realization of PBB-P2 revenues is always increasing, while the average level of effectiveness is very effective except for 2019 (effective). PBB-P2’s contribution to regional taxes and PAD is very significant. Increasing the achievement of PBB-P2 can be done by increasing socialization and educating the public regarding the importance of taxes for development and validating turnover data in the SPTPD (Regional Tax Notification Letter) so that no potential is overlooked.
Analisis Perubahan Indeks Harga Saham Gabungan dan Harga Saham Perusahaan BUMN Konstruksi Tahun 2020-2022 di Pasar Modal Indonesia Moh. Irfan Tuasikal; Susianti Susianti
Jurnal Paradigma Ekonomika Vol. 17 No. 4 (2022): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v17i4.23907

Abstract

Investment is an activity to invest a certain amount of funds at present time to gain profits from the future. This makes investors need to consider carefully so that their investment objectives can be achieved. The Covid 19 incident has put the Composite Stock Price Index on the Indonesian Capital market under pressure. This situation also affected the share prices of state-owned construction companies, such as WIKA, PTPP, ADHI and WSKT. The method used in this study is to look at changes in the JCI that have occurred in the capital market, their effect on the stock prices studied, and by looking at the financial performance of the state-owned construction companies under study. Furthermore, from the studies that have been carried out, the results can be used as a consideration in selecting shares of the state-owned construction company that are suitable as investment targets. The results show that during the period of observation on the Indonesian Stock Exchange there was an increase in the JCI, which also affected the share prices of state-owned construction companies
Co-Authors Anastasia Luruk Nahak Andri Yuni Astuti Annida Khoiriani Arif Triwinarso Hanung Wahyu Nuswantoro Iwan Budiherwanto Moh. Irfan Tuasikal Tri Nur Rohmah