Kepemilikan Manajerial Terhadap Kebijakan Pendanaan Dan Dividen

The aim of this investigation was to provide evidence that managerial ownershipeffected to financing and dividend policy. The result showed there was positive significancebetween managerial ownership and financing policy. Manager could monitor the bestinvestment and add capital from extern financing (demand hypothesis). Besides, managerialownership effect was negative but not significant to dividend policy. Investor as owner andmanager of corporate preferred to choose other compensations such as salary, bonus or otherlong time incentive rather than dividend

Evaluasi Kesesuaian Lahan Permukiman Berbasis Sistem Informasi Geografis (Studi Kasus : Semarang Bagian Selatan)

In residential developments that occurred in the area of Southren Semarang namely Gunung Pati, Tembalang and Banyumanik is directly influenced by the presence of colleges and traders or workers who later came to the region. Beside the land area that is still widespread, and the facilities are sub-districts eventually be one of the places to activities. Geographic Information System (GIS) is a right step in presenting the spatial aspects (spatial). In this case the GIS has the benefit that can be used to analyze the process of land suitability evaluation in accordance with predetermined parameters, namely land use, slope, soil type, rainfall, distance to the main road and ground movement. From the analysis using AHP (Analytical Hierarchy Process) showed much weight affect for each parameter of 35.78% for the slope and soil movement, 10.80% for the type of soil, 8.33% for the landuse, 5, 42% of the distance to the main road and 3.89% for outpour of rainfall. From the results of the scoring overlay the map results obtained land with an area of 5101.10 (ha), or approximately 31.87% is very suitable for settlement, land with an area of 3764.69 (ha), or approximately 23.52% according to settlements, land with wide 2914.16 (ha), or approximately 18.21% is quite suitable for settlement, land with an area of 1287.36 (ha), or approximately 8.04% less land suitable for settlement and land with an area of 3012.56 (ha) or around 18.82% are not suitable

Pembuatan Peta Zona Nilai Tanah Dengan Pendekatan Penilaian Massal Untuk Meningkatkan Potensi Pad (Pendapatan Asli Daerah) Khususnya Pbb Dan Bphtb (Studi Kasus Kecamatan Banjarsari, Kota Surakarta)

Zona Nilai Tanah (ZNT) merupakan area yang menggambarkan nilai tanah yang relatif sama. Bersamaan dengan terbitnya undang undang No.28 Tahun 2009 aturan mengenai penarikan Pajak Bumi dan Bangunan (PBB), Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) serta Pajak Penghasilan PPh atas tanah dilaksanakan oleh Pemerintah Daerah. Maka dari itu perlu dianalisis penilaian tanah untuk membentuk peta ZNT yang dapat digunakan sebagai acuan penarikan pajak daerah sehingga dapat meningkatkan PAD (Pendapatan Asli Daerah).Dalam penelitian dibentuk peta ZNT berdasarkan nilai tanah dengan penilaian massal menggunakan pendekatan perbandingan penjualan (sales comparative) yang di overlay dengan Peta Tata Guna Lahan, Peta Administrasi Kecamatan Banjarsari, Kota Surakarta dan Peta Blok PBB tahun 2013 dan dibandingkan dengan nilai tanah berdasarkan NJOP. Data harga tanah yang dihitung adalah data harga tanah murni dengan nilai banguan yang sudah dikeluarkan dan penyesuaian sesuai karakteristik kondisi sosial ekonomi daerah.Dalam penelitian ini pengolahan data menggunakan software ArcGIS 10.0 dan Microsoft Office 2010.Hasil Penelitian menunjukkan terdapat 33 Zona Nilai Tanah dari data NJOP (Nilai Jual Objek Pajak) Tanah dan 65 Zona Nilai Tanah berdasarkan Survey Transaksi Harga Tanah. Sedangkan dari analisis peningkatan pendapatan rata-rata besarnya peningkatan pendapatan daerah berdasarkan perbandingan antara harga transaksi dan nilai NJOP adalah 312,17%.Kata Kunci : Zona Nilai Tanah (ZNT), Metode Penilaian Tanah, PBB (Pajak Bumi dan Bangunan), BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan), PPh (Pajak Penghasilan) atas tanah.ABSTRACKLand Value Zone is defined as an area that describes the relative value of the same set of land parcels. Publication of the law No.28 Year 2009 on Land and Building Tax (PBB), Tax on Acquisition of Land and Building (BPHTB) and Tax of Income Land Acquisition Value (PPh) manage by local region. Seeing that regulation, it's well to review land value for mapping the land value zone that can be used for basic tax revenue determination to increase local revenue taxation. On the research land value mapped by mass assessment using sales comparative assessment that overlay with map of land use, administration Banjarsari, Surakarta and map of field 2013 that comparison between Tax Object Sales Value (NJOP). The computation of land value is pure without building value and correction by household economy research area. On the research processing data using ArcGIS 10.0 and Microsoft Office 2010.The result on the research show 33 land value zone by Tax Object Sales Value (NJOP) and 64 zone by land value transaction survey. As for from analysis local revenue taxation the average number of appreciation is 312,17%