RECEIVABLE

PENGARUH TEKANAN STAKEHOLDER DAN AKTIVITAS PERUSAHAAN TERHADAP SUSTAINABILITY REPORT

2026-03-11T07:08:10+00:00

In Indonesia, sustainability reporting has shown an increase thanks to regulations that require companies to report on their social and environmental responsibilities. However, despite clear regulations there are still a number of companies that have not fully fulfilled this obligation by presenting sustainability reports. Out of 46 companies, only 11 consistently publish sustainability reports. This shows that there are still many that have not met the standards despite increasing socio-environmental awareness and regulations. The purpose of this research is to examine the influence of stakeholder pressure and company activities on sustainability reports. Stakeholder pressure is the pressure exerted by public stakeholders who demand communication regarding corporate social responsibility activities in the form of reports, while the company's activities reflect the level of success and failure in implementing activities in accordance with the established policy programs. This research uses multiple linear regression methods with a sample size of 11 mining companies listed on the Indonesia Stock Exchange from 2018 to 2022, and the sampling technique employed is purposive sampling. This research shows that companies facing higher stakeholder pressure will improve the quality of their sustainability report disclosures, while high company activities do not affect the sustainability report, as these activities are not directly related to the disclosure of the sustainability report.

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2026-03-05T05:45:57+00:00

This research is motivated by the phenomenon of fluctuating firm values using Price-to-Book Value (PBV) from 2020 to 2022 in food and beverage companies. The development of firm value occurred in one food and beverage company, PT. Bisi Internasional, during 2020–2022. The PBV was 1,26 in 2020, decreased to 1,09 in 2021, and increased to 1,57 in 2022. High firm value can be achieved with good corporate governance practices, emphasizing the importance of shareholders receiving accurate and timely information. The objective of this study is to determine the influence of good corporate governance and firm size on the firm value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research method employed in this study is quantitative, using secondary data. The population consists of food and beverage companies listed on the IDX from 2020 to 2022. Purposive sampling was used, resulting in a sample size of 33 companies. Based on the research findings, independent board of commissioners and board of directors partially influence firm value, while board of commissioners and audit committee do not affect firm value. Firm size does not affect firm value. Simultaneously, good corporate governance and firm size influence firm value.

ANALISIS PERHITUNGAN, PEMUNGUTAN, PENCATATAN DAN REALISASI BPHTB DI KOTA CILEGON

2026-01-12T09:47:02+00:00

BPHTB adalah pajak yang dikenakan atas Peralihan Hak atas Tanah dan Bangunan. Dalam pemungutan BPHTB permasalahan yang terjadi dalam hal pelaporan adalah pembatalan pembayaran wajib pajak yang sudah diverifikasi oleh pihak BPKPAD dan kurang bayar pajak BPHTB karena wajib pajak sudah mendapatkan NPOPTKP pada saat peralihan hak atas tanah dan bangunan sebelumnya.

Penelitian ini bertujuan untuk mengetahui perhitungan, pemungutan, pencatatan serta realisasi BPHTB Kota Cilegon. Metode yang digunakan penelitian ini adalah teknik analisis deskriptif dengan pendekatan kualitatif melalui teknik pengumpulan data wawancara, observasi, dan dokumentasi.

Hasil penelitian menunjukan bahwa perhitungan dan pemungutan BPHTB Kota Cilegon telah sesuai dengan Perda Kota Cilegon No. 3 Tahun 2010 yang berlaku. Tetapi pencatatan BPHTB berdasarkan jurnal akuntansi masih belum ditemukan. Realisasi BPHTB Kota Cilegon tahun 2020 saja yang mencapai target sedangkan pada tahun berikutnya belum mencapai target yang ditetapkan. BPKPAD kota Cilegon diharapkan lebih teliti dalam menerapkan perencanaan target BPHTB dimasa yang akan mendatang.

ANALISIS EFEKTIVITAS DAN KOTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PAD KOTA CILEGON

2026-03-05T05:16:54+00:00

The background of this research is based on the original regional income which is one of the important factors in the implementation of the government of a region based on the principle of real, broad and responsible autonomy. The occurrence of the pandemic in 2020 resulted in many obstacles in all cities and one of them is the city of Cilegon in the budget and realization of regional taxes, one of which is hotel tax and restaurant tax. The hotel tax sector in 2021 and 2022, the realization of hotel tax was achieved and even exceeded the budget, while the restaurant tax in 2021 did not reach its budget and in 2022 the realization of restaurant tax was achieved beyond the budget, but the Original Regional Income in 2021 and 2022 was still not achieved.

This study aims to analyze the effectiveness and contribution of hotel tax and restaurant tax on the Regional Original Income (PAD) of Cilegon City in 2021-2022. The research method used is qualitative research with a descriptive approach with secondary data collected through interview, observation and documentation collection techniques. The data analysis techniques used in this study are effectiveness analysis and contribution analysis. Based on the results of the study, the effectiveness of hotel tax in 2022 decreased by 15% compared to 2021. The effectiveness of restaurant tax in 2022 increased by 14% from 2021. The contribution of hotel tax in 2022 increased by 0.33% from 2021. The contribution of restaurant tax in 2022 increased by 2.13% from 2021.