Institut STIAMI Online Journal System (Sekolah Tinggi Ilmu Administrasi Mandala Indonesia)
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Design of Medicine Inventory System
Full text linkThe efficient management of medicine inventory is crucial for the smooth operation of pharmacies, ensuring the availability of essential medications while minimizing excess stock and wastage. This research presents the design of a Medicine Inventory System which is recommended to be implemented at Yasmin Raya Pharmacy, aimed at optimizing inventory tracking, stock replenishment, and overall operational efficiency. The proposed system integrates real-time inventory monitoring, automated stock updates, and alerts for medication expiry, addressing common challenges faced by the pharmacy in managing its stock manually. The methodology used is the use case diagram, sequence diagram and prototype model
Evaluasi Penerapan Tax Planning pada Perusahaan PT XYZ dalam Upaya Efisiensi Beban PPh Badan
Full text linkPenelitian ini bertujuan untuk mengevaluasi penerapan tax planning sebagai strategi yang digunakan oleh PT XYZ untuk mengurangi beban Pajak Penghasilan Badan (PPh Badan) secara efisien sesuai dengan peraturan perpajakan yang berlaku. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif, dengan menganalisis SPT Badan tahun 2022 dan Laporan Keuangan guna mengidentifikasi potensi efisiensi beban pajak dan mengoptimalkan kewajiban pajak. Peneliti melakukan analisis terhadap kebijakan dan strategi manajemen pajak perusahaan, serta dampak implementasi tax planning terhadap kinerja keuangan dan kepatuhan perpajakan PT XYZ, yang terlihat dari laporan keuangan dan SPT Tahunan PPh Badan 2022 yang disampaikan. Hasil penelitian menunjukkan potensi penghematan pajak sebesar Rp 523.097.960 dari PPh kurang bayar yang seharusnya hanya Rp 601.334.224, sehingga total yang dibayarkan adalah Rp 1.124.432.184. Hal ini disebabkan oleh pengelolaan akun biaya seperti tax & dueses, entertainment, dan imbalan kerja yang efektif dengan memotong PPh 21 dan membuat daftar nominatif, sesuai dengan ketentuan Pasal 6 Undang-Undang PPh dan berdasarkan SE-27 Tahun 1986 jo. PMK 02 Tahun 2020. Peneliti bertujuan memberikan pemahaman yang lebih mendalam mengenai praktik tax planning perusahaan serta memberikan rekomendasi yang relevan bagi manajemen, staf pajak, dan konsultan untuk meningkatkan efisiensi beban pajak
Pengaruh Pengawasan, Kualitas Pelayanan, Penerapan Sistem E- Bupot Unifikasi Terhadap Kepatuhan Wajib Pajak Pada KPP Wajib Pajak Besar Dua
Full text linkThis study aims to analyze and evaluate the impact of Supervision (X1), Service Quality (X2), and the Implementation of the Unified E-Bupot System (X3) on Taxpayer Compliance at the KPP Wajib Pajak Besar Dua. The study utilized primary data collected through questionnaires distributed to 152 respondents, selected using the Isaac and Michael formula from a population of 250 taxpayers registered at Second Large Taxpayers Tax Office. A quantitative descriptive research approach was employed, utilizing non-probability sampling and accidental sampling techniques. Data analysis included data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing, all conducted using IBM SPSS Statistics 26. The results indicate that supervision, service quality, and the implementation of the e-Bupot unification system have a positive and significant influence on taxpayer compliance, both individually and collectively. The supervision variable individually affects 46% of taxpayer compliance, the service quality variable affects 42%, and the e-Bupot system implementation affects 38%. The coefficient of determination shows that together, supervision, service quality, and the unified e-Bupot system contribute 62.4% to the variance in taxpayer compliance, with the remaining 37.6% influenced by other factors outside the research model. The findings imply that the Directorate General of Taxes should enhance supervision, service quality, and the implementation of the unified e-Bupot system to improve taxpayer compliance
Analisis Kepatuhan Wajib Pajak Barang Dan Jasa Tertentu Makanan dan Minuman di Unit Pelayanan Pemungutan Pajak Daerah Wilayah Tanah Abang Jakarta Pusat
Full text linkPBJT adalah pajak yang dibayarkan oleh konsumen akhir atas konsumsi barang dan jasa tertentu. Keberhasilan memaksimalkan penerimaan pajak daerah dari PBJT tergantung pada kepatuhan wajib pajaknya. Penelitian ini bertujuan menganalisis kepatuhan formal wajib pajak PBJT makanan dan minuman, menganalisis kepatuhan material wajib pajak PBJT makanan dan minuman dan menganalisis upaya yang dilakukan untuk meningkatkan kepatuhan formal dan material wajib pajak PBJT makanan dan minuman di UPPPD Wilayah Tanah Abang. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan datanya adalah wawancara dengan 13 informan, observasi dan dokumentasi. Hasil penelitiannya adalah kepatuhan formal dan material wajib pajak PBJT makanan dan minuman di wilayah UPPPD Tanah Abang perlu ditingkatkan.Ini karena kurangnya pemahaman wajib pajak PBJT makanan dan minuman terkait informasi peraturan PBJT terbaru, ada pelaku usaha yang belum mendaftar usahanya, ada pelaku usaha yang tidak mau mendaftar karena omzetnya dibawah Rp.42.000.000. Dan ada wajib pajak yang sudah terdaftar merasa tidak berkewajiban untuk membayar dan melaporkan pajak karena merasa omzet dibawah Rp.42.000.000,00 perbulan. Dan Terkadang wajib pajak melakukan kesalahan perhitungan PBJT yang dibayarkan. Upayanya adalah memberikan sosialisasi peraturan PBJT terbaru melalui wesite, brosur dan media sosial; Melakukan audit lapangan kepada pelaku usaha yang belum mendaftar; melakukan kunjungan kepada wajib pajak yang telah mendaftar dan pelaku usaha yang tidak mau mendaftar karena omzet dibawah Rp.42.000.000 perbulan untuk tetap mendaftar dan melaporkan pajaknya; evaluasi dan monitoring kepatuhan wajib pajak PBJT makanan dan minuman; Melakukan verifikasi dan pembaharuan data usaha wajib pajak; dan mengoptimalkan sistem pajak online yang tersedia dan dukungan teknis bagi wajib pajak
Analysis of The Influence of Tiktok Social Media on Purchase Intention
Full text linkTikTok social media initially the application provided entertainment through interesting videos, currently the TikTok application has launched its newest feature, namely e-commerce or online buying and selling transactions called TikTok shop live which facilitates the promotion process and can generate quite large profits. This study adopts a quantitative research method with a descriptive design. In this study it can be seen that electronic word of mouth, product quality, and brand image have an influence in creating purchase intention on Cushion products of the Somethinc, Maybelline, Skintific, Luxcrime, and Wardah brands. Managerial implications that can be taken for Cushion business actors to focus more on marketing strategies to improve product quality, build brand image, and utilize electronic word of mouth as a tool in influencing consumer purchasing decisions
Self-Enhancement, Conservation Values, and Personal Taxation Culture: How Education Level Moderates Their Relationship
Full text linkThis research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering education level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Moderated Regression Analysis (MRA).. The research results show that Self- Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, education level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization.
Abstrak
Penelitian ini menginvestigasi pengaruh Self-Enhancement dan Conservation terhadap budaya pajak pribadi, dengan mempertimbangkan tingkat pendidikan sebagai faktor moderasi. Melibatkan karyawan di Kementerian Hukum dan HAM di Jawa Barat sebagai subjek penelitian, penelitian ini bertujuan untuk memahami bagaimana dorongan untuk meningkatkan pandangan positif terhadap diri sendiri (Self-Enhancement) dan Conservation berkontribusi pada pembentukan sikap dan perilaku terkait kewajiban pajak. Responden pada penelitian ini sebanyak 230 karyawan di Kementerian Hukum dan HAM di Jawa Barat. Analisa data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Self-Enhancement dan Conservation memiliki pengaruh positif terhadap budaya pajak pribadi. Selanjutnya, tingkat pendidikan diidentifikasi sebagai moderator yang signifikan, mampu memperkuat hubungan antara faktor-faktor tersebut dan budaya pajak pribadi. Implikasi manajerial melibatkan pengembangan strategi yang memadukan Self-Enhancement dan Conservation dalam pelatihan dan kebijakan pajak, dengan penyesuaian yang disesuaikan dengan kondisi finansial individu, untuk membangun budaya pajak yang berkelanjutan di organisasi
Financial Performance Assessment of A Bank: An Analysis of Financial Ratio at PT Bank Pembangunan Daerah Papua Period 2018-2022
Full text linkThis research aims to analyze financial ratios to assess the financial performance of PT Pembangunan Daerah Papua for the 2018-2022 period. The research method is quantitative analysis with liquidity ratios, solvency ratios and profitability ratios, with the data used in this research being secondary data obtained from the company\u27s official website. The results of this research reveal that the liquidity ratio results do not meet financial performance standards, while the company\u27s solvency ratio and profitability ratio meet standards, although overall financial performance is still below the banking industry average
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM KARAWANG TAHUN 2023
Full text linkRegional Original Revenue (PAD) is one of the primary sources of funding for regional development. In the effort to optimize PAD, the Micro, Small, and Medium Enterprises (MSMEs) sector plays a significant role as regional taxpayers. However, the tax compliance level of MSMEs in Karawang Regency still faces various challenges, such as low taxpayer awareness, inadequate tax knowledge, and suboptimal implementation of tax penalties. This study aims to analyze the influence of taxpayer awareness, tax knowledge, and tax penalties on the Regional Original Revenue (PAD) of Karawang Regency. This research employs a quantitative approach with a causal research design to identify the cause-and-effect relationships between variables. Primary data were collected through questionnaires distributed to 100 MSMEs in Karawang Regency selected using a purposive sampling method, while secondary data were obtained from official government reports. The results of the study indicate that taxpayer awareness, tax knowledge, and tax penalties have a positive and significant influence on Regional Original Revenue, both partially and simultaneously. Tax knowledge has the greatest influence, followed by taxpayer awareness and tax penalties. This study provides practical implications for the Karawang Regency government to strengthen tax awareness programs, enhance access to tax information, and ensure effective enforcement of tax penalties. Through an integrated approach, the potential of PAD from the MSME sector can be optimized sustainably
ANALISIS EFEKTIVITAS PEMUNGUTAN RETRIBUSI PELAYANAN PASAR DI PASAR MODERN PERTOKOAN BEKASI JUNCTION TAHUN 2021-2023
Full text linkThe phenomenon in this study is the effectiveness of the acceptance of the realization of market service fees at the Bekasi Junction Shopping Center which continues to decline, the lack of understanding of mandatory fees related to the collection of market service fees at the Bekasi Junction Shopping Center modern market. The purpose of this study was to determine and analyze the effectiveness, obstacles, and efforts that can be made in collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023. This research method uses a descriptive qualitative approach. The results of this study indicate that the effectiveness of collecting market service fees at the Bekasi Junction Shopping Center modern market in 2021-2023 is included in the ineffective category. This can be seen from the effectiveness ratio in 2021-2023 which was not achieved according to the effectiveness category. Reviewed based on the achievement of objectives, integration and adaptation are said to be ineffective because market governance still requires innovation and improvement, socialization is still needed regarding the importance of market service fee collection procedures, and the need for improving supporting infrastructure accompanied by trained human resources. Efforts that can be made include improving market governance and reviewing cooperation agreements between local governments and managers.
Design of An AppSheet Based Inventory Management Information System for Warehouses Using the Waterfall Method
Full text linkAccurate inventory recording is a crucial aspect of maintaining warehouse operational efficiency. XYZ Institution is a government agency that operates two distinct types of warehouses: the Central Supply Warehouse and the Environmental Chemical Warehouse. Historically, manual inventory recording in both warehouses has resulted in discrepancies between system data and actual field conditions, with an average data accuracy of only 67% in the Central Supply Warehouse and 44% in the Environmental Chemical Warehouse. This study aims to develop an inventory management application based on AppSheet using the Waterfall method, which includes the stages of design, implementation, and Black Box testing to verify the application\u27s functionality. The application users consist of an admin, who acts as the warehouse supervisor, and end users, namely staff of the Central Supply Warehouse and the Environmental Chemical Warehouse, each with workflows tailored to their respective operational requirements. The test results indicate that the application successfully meets the designed system requirements and is ready for operational use. It is expected that the implementation of this application will serve as an initial step toward the broader digitalization of logistics systems within government institution