Jurnal Paradigma Ekonomika

Analisis penerimaan pajak daerah dan pengaruhnya terhadap belanja daerah Provinsi Jambi

Zuhri Hariansyah, M. Syurya Hidayat, Erni Achmad — Sat, 30 Mar 2024 00:00:00 +0700

The purpose of this study is to find out and analyze the development of regional tax revenues and regional original revenues of Jambi Province in 2009-2020, to find out and analyze which types of local taxes have the potential to be developed in Jambi Province in 2009-2020, to determine and analyze the effect of indicated local taxes. the potential for regional expenditures in Jambi Province in 2009-2020 and analyze the potential tax increase strategy of Jambi Province. This type of research is quantitative research and the analytical tools used are simple linear regression and SWOT analysis. Based on the results of research on Motor Vehicle Tax and Tax Transfer of Ownership of Motor Vehicles which have the potential to be developed, have a significant effect on regional spending in Jambi Province. Based on the results of the SWOT analysis, it can be concluded that the right strategy to increase the Motor Vehicle Tax and the Transfer of Title Tax for Motor Vehicles which are potential taxes is the SO strategy. The SO strategy is to improve the quality of human resources or apparatus, improve service performance to the community, optimize the use of computer facilities and coordinate with the team to intensify the collection of Motor Vehicle Taxes and Motor Vehicle Transfers.

Faktor-faktor yang memengaruhi kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di Kabupaten Bangka Barat

Reisty Amelia, Dedi Budiman Hakim, Feryanto — Sat, 30 Mar 2024 00:00:00 +0700

Property tax is a tax whose management has been transferred from the central government to regional governments as a follow-up to the regional autonomy policy. The regional autonomy policy will be successful if the regions have the financial capacity and ability to develop the potential that exists in the regions. The purpose of this study was to determine the factors that influence taxpayer compliance in paying PBB-P2 in West Bangka Regency. The data analysis method of this study used multinomial logistic regression analysis with primary data sources obtained from 100 respondents. The results showed that the variables that influence the taxpayer's decision to pay taxes but not on time rather than not paying are age, education, income, and employment of government employees and tax services. The variables that influence the taxpayer's decision to pay taxes on time rather than not paying taxes are the work of government employees, tax sanctions, and tax services.

Determinan permintaan deposito berjangka di Indonesia

Dandi Putra Artama, Rahma Nurjanah, Yohanes Vyn Amzar — Sat, 30 Mar 2024 00:00:00 +0700

This study aims to determine the proportion of time deposits to third party funds and what are the factors that influence the demand for time deposits in Indonesia in 1995-2021. The data used in this study is secondary data sourced from Bank Indonesia and the Indonesian Central Bureau of Statistics (BPS). The variables used in this research are time deposits, deposit rates, and inflation in Indonesia. To answer these objectives, this study uses a quantitative descriptive research type with the Vector Error Correction Model (VECM). The research results show that (1) the proportion of time deposits to third party funds in Indonesia in 1995-2021 was 24.33 percent; and (2) Granger causality test results, there is a causal relationship per capita income to 1-month time deposits in Indonesia. The per capita income instrument based on long-term VECM estimation analysis has a significant negative effect with a high coefficient on 1-month time deposits in Indonesia. Meanwhile, short-term research shows that the 1-month time deposit variable has a significant negative effect on the 1-month time deposit variable itself. Based on the results of the Forecast Error Decomposition (FEVD) regression analysis, time deposits have the most significant contribution to time deposits themselves, followed by per capita income, 1-month time deposit interest rates, and inflation.

Analisis komparatif : mengeksplorasi dampak akuisisi terhadap kinerja keuangan Perusahaan (Studi Kasus Perusahaan Elang Mahkota Teknologi Tbk Periode 2019-2022)

Sat, 30 Mar 2024 00:00:00 +0700

The increasingly fierce competition in the business world requires all companies to survive in every condition and be able to compete with other companies. One of the ways that needs to be done is by making acquisitions. The purpose of this research is to determine the impact of acquisitions on financial performance. In this study using descriptive analysis techniques, namely analysis techniques by collecting data, explaining and analyzing so as to provide information according to the problems faced. The results of the study show that only the current ratio and debt to equity ratio provide changes in the company's financial performance after the acquisition. while the ratio of return on assets and total asset turnover does not change the company's financial performance after the acquisition

Memahami dinamika agresivitas pajak: peran likuiditas, leverage, dan CSR dalam konteks perusahaan manufaktur BEI

Sat, 30 Mar 2024 00:00:00 +0700

Tax aggressiveness is a specific activity that includes transactions, where the main objective is to reduce the company's tax liability. The purpose of this study was to determine the application of liquidity, leverage and corporate social responsibility to tax aggressiveness. Research conducted using quantitative methods. The type of data used in this study is secondary data from manufacturing companies on the Indonesia Stock Exchange 2018-2022. The data collection techniques used by researchers are literature study documentation and documentation methods. The data analysis technique in this study uses descriptive analysis test, classical assumption test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis. The results of the study of liquidity have a positive and significant effect, Leverage has no positive and significant effect Corporate social responsibility has no positive and significant effect on industrial sector manufacturing companies located on the IDX 2018-2022 period.

The impact of remuneration and recognition on lecturers’ workload: an approach to work engagement

Sry Rosita, Andang Fazri, Musnaini Musnaini, Dian Mala Fithriani Aira — Sat, 30 Mar 2024 00:00:00 +0700

The purpose of the research is to examines the remuneration and recognition in influencing work engagement to increase lecturers’ workload. The research design used survey research with quantitative research. Sources of data in this study using a structured questionnaire. The target population in this study were lecturers who received remuneration (PNS) at Jambi University, the research sample amounted to 89 lecturers. The software used is smart-PLS. The results showed that remuneration has no effect to the lecturer's workload, recognition has an effect to the lecturer's workload, remuneration has no effect to work engagement, remuneration has no effect to work engagement in improving lecturer’s workload, recognition has an effect to lecturer’s work engagement, work engagement has an effect to the lecturer's workload, recognition has an effect to work engagement in improving lecturer’s workload. The remuneration has no effect to work engagement in improving lecturer’s workload, it is necessary to practice strong management in implementing remuneration so that it can be perceived as well as recognition which is able to create prosperity and strong attachment in carrying out their duties as a lecturer.

The relationships between the levers of control, employee performance and banking performance

Riski Hernando, Eko Prasetyo, Rizki Yuli Sari, Rezi Abdurrahman — Sat, 30 Mar 2024 00:00:00 +0700

This study aims to examine the direct and indirect effect of the relationship between the influence of levers of control and employee performance on banking performance. The population of this study is all employees of Bank 9 Jambi with a total of 657 employees. The sample selection method in this study used purposive sampling. So, the sample that could be used was 73 respondents. The research model was tested using SEM-PLS with Warp PLS software version 7.0 which is a multivariate analysis technique to test the structural model. The main purpose of using this method is to analyze a predictive causality in which the problem is explored in a complex manner and theoretical knowledge is still scarce. The results showed that levers of control were able to directly influence employee performance and also directly influence banking performance. Meanwhile, employee performance is not able to influence banking performance. However, employee performance is not able to mediate the relationship between the influence levers of control on banking performance. These results reflect that the banking industry has been innovating in performance appraisal. This research becomes a guideline for company leaders to use multiple performance measurement systems in influencing employee performance and using levers of control in these relationships to improve performance.

Determinants of electricity demand in the industrial and commercial sector in Indonesia

Liliana Tasia Sapta, Junaidi Junaidi, Etik Umiyati — Sat, 30 Mar 2024 00:00:00 +0700

This research aims to analyze the development of electricity needs in the two main sectors served by PT PLN (Persero), namely the industrial and commercial sectors. Next, an analysis was carried out of the factors thought to influence electricity demand in the industrial and commercial sectors, namely the variables Average Electricity Tariff for the Industrial Sector, GDP for the industrial sector and Domestic Investment in the industrial sector on Electricity Demand in the Industrial Sector. Then the influence of the variable average electricity tariff for the commercial sector, GRDP in the commercial sector and domestic investment in the commercial sector on the demand for electricity in the commercial sector. The analytical method used is descriptive and quantitative analysis with panel data regression analysis tools using 34 provinces during 2017-2021. The results of the analysis show that there has been development in a positive direction towards electricity demand in the industrial and commercial sectors, however developments in 2020 show negative growth which has resulted in an excess supply of electricity. Then the results of panel data regression analysis in the industrial and commercial sectors show that there is a positive and significant influence from the GRDP and domestic investment variables, while the electricity tariff variable has no significant effect at the 95% degree.

Studi komparative faktor penentu kemiskinan provinsi di Sumatera dengan pertumbuhan ekonomi sebagai variabel intervening

Selamet Rahmadi, Dwi Hastuti, Parmadi Parmadi, Helen Parkhurst — Sat, 30 Mar 2024 00:00:00 +0700

This research aims to identify the determining factors of poverty in the provinces of Sumatra and analyze the role of economic growth as an intervening variable in the relationship between these factors and the poverty level. The data used in this study are secondary data from various sources, including the Central Bureau of Statistics (BPS) and the Ministry of Finance. The analytical methods employed include descriptive analysis, regression analysis, and path analysis.The findings of the study reveal significant differences in the determining factors of poverty among the provinces in Sumatra. Significant factors in determining the poverty level include education level, access to healthcare services, unemployment rate, and urbanization rate. Additionally, economic growth has been proven to play a crucial role as an intervening variable in the relationship between these factors and the poverty level. High economic growth can reduce poverty rates by improving employment opportunities, income levels, and access to public services.This research provides a deeper understanding of the determining factors of poverty in the provinces of Sumatra and highlights the importance of economic growth in reducing poverty levels. These findings can serve as a basis for the government and other stakeholders in designing effective policies to alleviate poverty in Sumatra. Furthermore, this study can also serve as a reference for further research in this field.