SIANTURI, RITA AMELIA (2023) PENGARUH INSENTIF PPNBM TERHADAP VOLUME PENJUALAN, TENAGA KERJA DAN KEPUTUSAN INVESTASI (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar di BEI 2020-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The impact of the Covid-19 pandemic, which almost paralyzed the world, of course, had an impact on various aspects of human life, both in the world of health, politics and the economic industry. The government through the Ministry of Finance has introduced tax incentives for certain vehicles in the form of PPnBM borne by the government. The purpose of this research is to determine the effect of ppnbm incentives on sales volume, workforce and investment decisions. This analysis uses independent variabele ppnbm incentives. The dependent variable is sales volume and investment decisions. The sample for this study came from 14 automotive manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2020-2021. This study uses an observation period of 10 months before and 10 months after the PPnBM Incentive applies. Samples were taken using purposive sampling method. Data collection is carried out through the company's financial reports based on certain criteria and also using data from the Association of Automotive Industries (Gaikindo). This research uses SPSS and Wilcoxon Signed Rank Test. The results of this research prove that PPnbm incentives negative significant effect on labor, PPnbm incentives negative significant effect on investment decisions, and PPnBM Incentives has a positive significant effect on sales volume. Keywords: PPnBM Incentives, Sales Volume, Workforce, Investment Decisions Dampak pandemi covid-19 yang nyaris melumpuhkan dunia, tentu saja berimbas pada berbagai aspek kehidupan manusia baik dalam dunia kesehatan, politik, maupun industri perekonomian. Pemerintah melalui Kementerian Keuangan telah memperkenalkan insentif pajak untuk kendaraan tertentu dalam bentuk PPnBM ditanggung pemerintah. Penelitian ini bertujuan untuk menguji pengaruh insentif ppnbm terhadap volume penjualan, tenaga kerja dan keputusan investasi. Sampel pada penelitian berasal dari 14 perusahaan manufaktur sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2021. Penelitian ini menggunakan periode pengamatan 10 bulan sebelum dan 10 bulan sesudah Insentif PPnBM berlaku. Sampel dilakukan dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan melalui laporan keuangan perusahaan berdasarkan kriteria tertentu dan juga menggunakan data dari Gabungan Industri Kendaraan Bermotor (Gaikindo). Penelitian ini menggunakan aplikasi SPSS 26 dan Uji Wilcoxon Signed Rank Test. Hasil penelitian ini menunjukkan bahwa insentif ppnbm berpengaruh negatif signifikan terhadap tenaga kerja, insentif ppnbm berpengaruh negatif signifikan terhadap keputusan investasi, dan insentif ppnbm berpengaruh positif signifikan terhadap volume penjualan. Kata Kunci: Insentif PPnBM, Volume Penjualan, Tenaga Kerja, Keputusan Investasi
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 23 029 |
| Call Number: | SE/32/23/071 |
| NIM/NIDN Creators: | 43218010204 |
| Uncontrolled Keywords: | Insentif PPnBM, Volume Penjualan, Tenaga Kerja, Keputusan Investasi |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.47 Fiduciary Accounting/Akuntansi Gadai |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 12 May 2023 02:53 |
| Last Modified: | 12 May 2023 02:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76510 |
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