Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:PT Berau Coal as one of the National Coal mining companies operating in Berau Regency, East Kalimantan, is always trying to increase its coal production. PT Berau Coal's production target in 2014 is 23 million tons (Source:…
ce: PT Berau Coal's 5-year long-term plan document). This increase in production can basically be achieved in 2 (two) ways, namely: 1. This is done by adding heavy equipment such as loading equipment and production transportation equipment so that production capacity becomes greater. 2. This is done by maximizing the productivity of mechanical equipment, namely existing loading and transport equipment. Increasing production capacity by maximizing the productivity of existing mechanical equipment is a relatively cheaper way than adding heavy equipment. Efficiency is the key to increasing the productivity of existing mechanical tools. Based on considerations of the company's need to increase production, one of which is by maximizing the productivity of existing mechanical equipment, this research aims to conduct a study on the productivity of PC1250 loading equipment and HD465 transportation equipment carried out at the Agaru Pit mining block 44-50 at the Samabarata site. PT Berau Coal so that the results of this study can determine the productivity of each mechanical device. The research method is carried out using direct computation, tabular method, and comparison between theoretical and actual and using the theory of calculation equations. Where the supporting data for analysis is in the form of field data as primary data and literature data as supporting (secondary) data. The results of this research study are the productivity of PC1250 loading equipment and HD465 transportation equipment where there are deviation values between actual and theoretical, both positive deviation (the optimum positive deviation between actual and theoretical is 97.3%) and negative deviation (optimum negative deviation between actual and theoretical is -11.8 %).
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:Kemajuan teknologi di era digital telah membawa transformasi yang pesat terutama di segala aspek kehidupan. Selain itu, para pengelola atau manager perusahaan yang bergerak di sektor tradisional harus menyikapi perkembangan…
gan transformasi digital bisnis dengan melakukan perubahan terkait operasional kerja dan budaya supaya mereka mampu menjawab tantangan perkembangan teknologi digital. Oleh karena itu, pengusaha harus mampu beradaptasi dan memanfaatkan teknologi secara strategis untuk memperoleh keuntungan yang maksimal. Dengan melakukan penelitian menggunakan platform digital, para pelaku bisnis harus mulai beradaptasi dengan kemajuan teknologi dan menggunakan transformasi digital sebagai batu loncatan untuk mentransformasikan bisnis, budaya, dan organisasinya guna memenuhi kebutuhan pasar yang terus berubah. Selain itu, transformasi digital juga menawarkan peluang baru untuk mengembangkan model bisnis inovatif dengan menggunakan teknologi digital seperti kecerdasan buatan, big data, Internet of Things dan platform digital yang dapat menciptakan nilai tambah bagi pelanggan, Pintu inovasi terbaik bisa terbuka, koperasi yang optimal dan dapat mengembangkan pasar yang lebih luas. Diharapkan generasi muda dapat memanfaatkan adanya perkembangan teknologi tersebut dengan baik dan benar sesuai dengan peraturan perundang-undangan yang berlaku dalam berbagai kegiatan usaha