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Moneta : Journal of Economics and Finance
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30308666     DOI : https://doi.org/10.61978/moneta
Core Subject : Economy,
Economics, Econometrics & Finance
Moneta : Journal of Economics and Finance with ISSN Number 3030-8666 (Online) published by Indonesian Scientific Publication, published original scholarly papers across the whole spectrum of economics and finance. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): October" : 5 Documents clear
Productive Waqf and Poverty Alleviation: Government Contribution in Realizing Sustainable Development Goals Tommy Pratama; Yoga Satria Sembada; Syahmirwan
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.15

Abstract

Poverty is a serious challenge faced by many countries throughout the world, including Indonesia. This phenomenon is a big responsibility for the government so it is necessary to find comprehensive solutions to achieve sustainable development goals. One method of approach that is currently being intensively discussed is through the productive waqf pattern. Productive waqf applies the concept of productivity to waqf assets so that it is hoped that it will be able to make a significant contribution to poverty alleviation. This research identifies the strategies applied by the government in promoting productive waqf, namely through policy regulations, outreach to the community and efficient management. The results of this research show that the government's contribution to realizing sustainable development goals through productive waqf is very important. Productive waqf can optimize current waqf assets and increase public awareness of waqf with new innovations, namely cash waqf and share waqf. Effective supervision and transparency in the use of waqf funds are challenges that must be overcome.
Implementation of a Value Added Tax (VAT) Policy on Online Commercial Transaction Redo Alpha Hernando; Veronika
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.48

Abstract

This study aims to analyze how the implementation of the Value Added Tax policy for e-commerce transactions in Bekasi City, as well as to analyze the obstacles and efforts related to the implementation of this Value Added Tax policy. The data analysis method in this paper uses a qualitative approach with the specificity of descriptive theory used to support the successful implementation of Georges Charles Edward III's theory which consists of 4 indicators, (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. There are obstacles in the implementation of the Value Added Tax policy on e-commerce transactions in Bekasi. The address of the Taxpayer is invalid, the Taxpayer who has moved address but the NPWP has not been changed, the letter from the Tax Service Office does not reach the Taxpayer, and the lack of understanding of taxation . The results of this study was that there was an obligation to pay Value Added Tax on e-commerce transactions, because basically an e-commerce transaction is not different from convetional transaction only there is distinguishing trade mechanism. So there is necessary adtments to several parties and co-operation.
The Influence of Profitability and Leverage on Tax Avoidance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018 - 2020 Mohamad Rizqi Nurrobani
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.49

Abstract

Tax is one of the largest revenues in the APBN, but when compared to the realization of the tax revenue target, it is still not appropriate. In this thesis the author indicates that this happened because there was resistance made by the taxpayer in the form of tax avoidance. This study aims to determine the magnitude of the influence of Profitability, and Leverage on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The data used in this thesis is secondary data, namely financial statements obtained from the official website of the Indonesia Stock Exchange ( www.idx.com). Sampling by purposive sampling was obtained as many as 10 companies with a research time of 2018 - 2020. The analysis method used was the regression test method and used SPSS version 24 for data processing. The results of this study indicate that profitability partially has a significant positive effect on tax avoidance, partially leverage has a significant positive effect on tax avoidance. Profitability, and Leverage, simultaneously have an effect on tax avoidance.
Analysis of the Implementation of the Auction Policy for the Execution of Tax Confiscated Goods at the Bekasi City State Property and Auction Services Office Sultan Zainurrofiq Alamsyah
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.50

Abstract

The Tax Execution Auction is an auction conducted by the DGT to carry out the execution of confiscated property of a Taxpayer, the property auctioned and the proceeds become a supporting sector for state financial revenues. This study aimed to identify and analyze the implementation of the Tax Execution Auction policy. This study used the Van Meter and Van Horn theory to explore the results of the study. This study applied a descriptive qualitative method, where researchers collect data through interviews, documentation, and observation. The research location was at the service office of state property and auction Bekasi. The results of this research stated that the implementation of the Tax Execution Auction policy can be said to have not been carried out properly because there are still many obstacles. The obstacles that hinder the implementation of the policy, i.e., the absence of documents or incomplete documents from confiscated auction items and resistance from asset owners and lack of information for the public.
Implementation of Retail Selling Price Tariff Policy in Order to Increase Cigarette Excise Revenue at Kppbc Pasar Baru North Jakarta in 2022 King Depa Sianturi; Ibrahim Abubakar
Moneta : Journal of Economics and Finance Vol. 1 No. 1 (2023): October
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v1i1.51

Abstract

This research aims to analyze the implementation of the Retail Selling Price Tariff Policy in Increasing Excise Revenues and to determine the obstacles and efforts made to overcome the obstacles faced in implementing the Retail Selling Price Tariff Policy. The research was conducted at KPPBC TMP C Pasar Baru, North Jakarta using a qualitative approach and the data obtained was the result of interviews with informants and documentation. The results of the research can be concluded that the Implementation of the Retail Selling Price Tariff Policy has been running optimally in increasing excise revenue, which can be proven by the large value of Realization of Excise Revenue in the Implementation of the Retail Selling Price Tariff Policy. In its implementation, there are obstacles faced in the form of technical obstacles from internal and external parties. To overcome the obstacles that occur, preventative efforts are made by providing information and direction to Taxpayers and the Public to fulfill and comply with the provisions that have been given to minimize misunderstanding of the objectives of the Tariff Policy in its implementation.

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