Institut STIAMI Online Journal System (Sekolah Tinggi Ilmu Administrasi Mandala Indonesia)
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Pengaruh Persepsi Masyarakat Dan Potensi Penerimaan Negara Terhadap Kebijakan Ekstensifikasi Objek Cukai Minuman Bergula Dalam Kemasan Di Kota Bekasi
The tax extensification policy on Excise Objects is a governmentdiscourse that will be released in 2024. The addition of excisable goods to packaged sugary drinks is highly considered. One aspect that supports the success of a policy is acceptance and support from the community. The key factor in the successful implementation of this excise tax is the level of acceptance from the community. However, it is also related to the government that wants this policy to be a significant potential state revenue. This study aims to determine the Influence of Public Perception and Potential State Revenue on Excise Object Extensification Policy The research method used is a quantitative-descriptive method. Data collection techniques using research instruments are in the form of questionnaires and literature. The population in this study is the Bekasi city community. The sampling technique in this study is Probability sampling with this method sampling the population with as many as 150 samples. And analyzed using multiple linear regression analysis using the help of IBM Statistical Software Version 29.0. The results of this study show that Public Perception influences the MBDK Excise Object Extensification Policy by 36.4%. The potential state revenue has an influence of 34.8% on the MBDK Excise Object Extensification Policy. Public Perception and State Revenue Potential affect the MBDK Excise Object Extensification Policy variable simultaneously with a value of 0.406 or 40.6%. Of these, 59.4% were explained by other factors that were not included in the study
Analisis Penyerapan Anggaran Pemeliharaan Jalan Pasca Penerapan Kebijakan Earmarking Tax Atas Pajak Kendaraan Bermotor di Provinsi Banten.
Regional governments have an important role in the development of their own regions and must have the ability to increase revenue and optimize the effectiveness and efficiency of budget use in order to improve public services to the community. Budget performance can be measured through the level of budget absorption. In increasing accountability for the use of budget revenues, the Banten provincial government issued Regional Regulation No. 1 of 2011 concerning Regional Taxes with reference to Law No. 28 of 2009 which includes the concept of earmarking tax. The regulation states that 10% of motorized vehicle tax is allocated for the construction, maintenance of roads and public transportation. The purpose of implementing this earmarking tax is to gradually and continuously improve the quality of service and create good governance and clean government. This research method uses a qualitative research method with a descriptive approach. The results of this research are road maintenance with a minimum of 10% of the profit sharing of motorized vehicle tax in Banten province which has exceeded the predetermined minimum limit and has been absorbed. Total earmarking funds reached 50.01% of road maintenance costs and road maintenance expenditures reached 19.99% of total Motor Vehicle Tax revenues which were shared into the Banten Province treasury
Strategi dan Konsep S-T-P Program Podcast Podkesmas
Podcasts, a rapidly evolving form of audio content distribution via the internet, are experiencing significant growth. Spotify is a frequently utilized platform for podcasts, such as Podkesmas, a content creator promoting itself as "Always funny and full of laughter". Podkesmas is strategically working to expand its listener base. Through qualitative descriptive research, the study comprehensively outlines the strategies and concepts implemented by Podkesmas to captivate its audience. The primary data collected from in-depth interviews and secondary data from documents and literature underscore Podkesmas comprehensive approach, including program planning, production and procurement, implementation, monitoring, and evaluation. Additionally, Podkesmas effectively employs the S-T-P (Strategy, Targeting, Positioning) concept to attract listeners, exemplified by its inclusion in Spotify\u27s prestigious exclusive podcasts
POLAKOMUNIKASIANTARAORANGTUADANANAKDALAM MENCEGAH TAWURAN REMAJA (Studi Kasus di Kawasan KelurahanTanahTinggi,KecamatanJoharBaru,JakartaPusat)
Communicationpatternscancreateabetterrelationshipandbuildclosenessbetweenparentsandchildreniftheprocessofcommunication patterns goes well. Lack of interpersonalcommunicationbetweenparentsandchildreninpreventingbrawlsbetweenteenagerswasfoundintheJoharBarusubdistrict,CentralJakarta.Lackofinteractionandsupervisionbyparentsandchildren,andlackofchildren\u27sethicsaresomeoftheproblemsinseveralfamilies,whicharesomeofthefactorscausingtheriseofbrawlsbetweenteenagersintheJoharBarusubdistrict,CentralJakarta.ThepurposeofthisstudywastoexaminethepatternofcommunicationbetweenparentsandchildreninpreventingjuvenilebrawlsintheJohar Barusubdistrict,CentralJakarta.The theoryusedinthis studyisthepatterncommunicationbyDeVito,namely,sendingandreceivingmessages,competence,messages,communication channels,noise,context,impact,andethics.Theresearchmethodusedisdescriptivequalitativeresearch,withinterviewandobservationmethodsasdatacollectiontechniques.Theresultsshowthatthepattern of communication betweenparentsandchildreninpreventingjuvenilebrawlsintheJoharBarusubdistrict,CentralJakartahasbeen going well in the aspect of messages, namely effectiveness in delivering messages, and media communication channels in communicating. While in the aspect of sending and receiving messages,theintensityoftheprocessofexchanginginformation,competence,namelyopennessincommunication,noisefromdisturbancesinthecommunicationprocess,theenvironmentalcontextinthecommunicationprocess,theimpactofeffectsthatoccurafterthecommunicationprocess,andethicalattitudesincommunicating,arestillnotwellestablishedsothathinderthecommunicationprocess
Pemberdayaan Remaja Masjid Berbasis Wirausaha untuk Meningkatkan Perekonomian Masjid
Community service is an integral part of the Tri Dharma of higher education, aiming to contribute positively to society. Masjid Silaturahim has faced challenges in achieving financial independence, limiting its ability to provide comfortable facilities for congregants. Additionally, mosque youth lack entrepreneurial spirit and opportunities to develop their potential. The objectives of empowering mosque youth is to enhance mosque financial independence through entrepreneurship managed by mosque youth and developing creativity and innovation in entrepreneurship among mosque youth. Therefore, empowering mosque youth employed a community-based research approach providing education and information on designing and constructing a soap mixer machine.producing liquid dishwashing soap and calculating production costs. The outcomes from this activity are mosque youth can manage a mosque-based entrepreneurship venture by producing and marketing liquid dishwashing soap to be marketed in the community around the Silaturahim Mosque (Jalan Tangguk Bongkar) and traditional markets as well as increased mosque revenue through product sale
Pembekalan character development dan sosialisasi perlindungan hukum di DTW Pancoran Solas Taman Mumbul Sangeh, Bali
Pariwisata adalah sektor industri yang mengalami pertumbuhan pesat di seluruh dunia, melibatkan perpindahan individu dari satu lokasi ke lokasi lain untuk tujuan rekreasi, bisnis, atau keperluan lainnya. Dewasa ini, pengembangan produk wisata yang ditawarkan kepada wisatawan telah bertransformasi dari pengembangan pariwisata massal (pariwisata massal) menjadi pariwisata alternatif. Kabupaten Badung, yang dikenal sebagai daerah dengan perkembangan pariwisata yang pesat di Bali, telah mengembangkan Taman Mumbul sebagai salah satu destinasi wisata spiritual. Pengelolaan DTW Pancoran Solsa Taman Mumbul kedepannya masih ingin lebih dioptimalkan partisipasi masyarakat setempat, serta sarana dan prasarana, regulasi dalam bentuk perlindungan hukum serta keberpihakan kebijakan kepada wisatawan. Metodologi yang digunakan dalam kegiatan pengabdian masyarakat ini adalah sosialisasi dengan mengangkat dua tema kegiatan yaitu pelatihan character development and story telling bagi SDM serta sosialisasi perlindungan hukum terhadap DTW. Peningkatan pengelolaan Daya Tarik Wisata (DTW) dapat dicapai melalui pelatihan Character Building dan perlindungan hukum. Pelatihan Character Building dengan mengintegrasikan Sapta Pesona yang berfokus pada pembentukan karakteristik yang mendukung tujuh prinsip Sapta Pesona. Perlindungan hukum terhadap DTW juga penting untuk memastikan hak dan kepentingan wisatawan terlindungi dan terciptanya keamanan dan kenyamanan bagi wisatawan. Selain itu kebijakan Pemerintah Daerah terhadap DTW sangat dibutuhkan melalui pembinaan dan penguatan anggaran untuk meningkatkan sarana dan prasarana.
Upaya Peningkatan Proses Produksi Melalui Sosialisasi Perbaikan Layout di UMKM Bill Bakerykoe
Usaha Mikro Kecil dan Menengah (UMKM) Bill Bakerykoe merupakan salah satu UMKM yang bergerak dalam bidang makanan yang ada di Kudus, dengan hasil produksi utamanya adalah donat dan roti manis. Berdasarkan hasil pengamatan dan wawancara, UMKM belum memiliki penataan area kerja yang baik. Dimana, dalam melakukan kegiatan produksi roti, dengan menggunakan tata letak (layout) fasilitas produksi saat ini, ditemukan bahwa penataan area kerja tidak sesuai dengan urutan aliran proses produksi. Sehingga, ditemukan pengulangan dalam melewati area produksi yang seharusnya belum waktunya untuk dilalui. Oleh karena itu, tujuan dari pengabdian ini ialah memberikan pengetahuan terkait usulan tata letak fasilitas produksi baru yang tepat dan lebih efisien, serta dapat meminimumkan kegiatan berulang yang membuang banyak waktu. Stasiun kerja yang diamati adalah mulai dari letak gudang bahan baku, mesin produksi, hingga tempat pengemasan produk. Terdapat 3 tahapan dalam pelaksaan program Pengabdian Kepada Masyarakat ini. Tahap pertama yaitu tahap survey, dengan melakukan kunjungan lokasi ke UMKM untuk kegiatan wawancara dan pengamatan proses produksi. Tahap selanjutnya, yaitu tahap implementasi kegiatan, yaitu dengan melakukan sosialisasi untuk memaparkan hasil usulan perbaikan tata letak area lantai produksi. Tahap terakhir yaitu, tahap evaluasi dan pelaporan. Hasil kegiatan yang didapatkan adalah mitra akan memiliki tata letak (layout) produksi yang lebih baik, serta mitra diharapkan dapat lebih memahami betapa pentingnya penataan area kerja, mesin dan peralatan produksi yang berurutan sesuai dengan tahapan aliran proses pembuatan produknya
Kebijakan Publik atas Penerapan Pajak Karbon di Indonesia
The impact of climate change has become a global challenge that needs to be addressed together. Indonesia is one of the countries vulnerable to climate change due to declining CO2 carbon emissions. The declining air quality in Indonesia is one of the reasons why carbon tax should be implemented immediately. The main objective of a carbon tax is to change the behavior of economic actors to shift to lower-carbon economic activities. In Indonesia, regulations on carbon tax have already been made. Regulations regarding carbon tax rules have been regulated in article 13 of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The purpose of this study is to provide an overview of the concept of carbon tax implementation in Indonesia. Methodology research methodology is a literature review. The data presented is secondary data obtained from internet sites, national seminar materials, and national and international journals. The result of the research is the concept of carbon tax implementation through emission trading using cap-and-trade scheme. Provisions regarding the procedures for calculating, collecting, paying or depositing, reporting, and mechanisms for imposing carbon tax, and procedures for reducing carbon tax and/or other treatment for fulfilling carbon tax obligations, are regulated by the Minister of Finance Regulation which is currently being prepared by the government
Pengaruh Pengetahuan, Sosialisasi Dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Madya Dua Jakarta Utara
Kepatuhan wajib pajak adalah sikap patuh oleh wajib pajak kepada peraturan perpajakan untuk memenuhi kewajiban perpajakannya. Berdasarkan observasi awal tingkat kepatuhan wajib pajak orang pribadi di KPP Madya Dua Jakarta Utara mengalami fluktuatif. Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara pengetahuan pajak, sosialisasi perpajakan dan lingkungan social terhadap kepatuhan wajib pajak orang pribadi. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di KPP Madya Dua Jakarta Utara yang berjumlah 141 wajib pajak. Sedangkan teknik pengambilan sampel menggunakan sampling insidental dan penghitungan sampel menggunakan rumus Slovin dengan diperoleh sampel berjumlah 104 responden. Teknik pengumpulan data menggunakan menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi. Hasil riset menunjukan bahwa Pengetahuan wajib pajak termasuk dalam kategori sangat baik dan berpengaruh terhadap kepatuhan wajib pajak sebesar 35,5% secara positif dan signifikan dengan derajat korelasi sedang. Sosialisasi perpajakan termasuk dalam kategori sedang dan berpengaruh terhadap kepatuhan wajib pajak sebesar 47,3% secara positif dan signifikan dengan derajat korelasi kuat. Lingkungan sosial termasuk dalam kategori sedang dan berpengaruh terhadap kepatuhan wajib pajak sebesar 61,1% secara positif dan signifikan dengan derajat korelasi kuat. Kepatuhan wajib pajak termasuk dalam kategori sedang. Secara bersama-sama terdapat pengaruh yang positif dan signifikan pengetahuan wajib pajak, sosialisasi perpajakan dan lingkungan sosial terhadap kepatuhan wajib pajak dengan kontribusi sebesar 66,8% dengan derajat korelasi sangat kuat
Online Repurchase On E-Commerce Transaction Through Customer Trust And E-service Quality
The increasing competition in the e-commerce industry and the emergence of the social commerce trend in the era of society 5.0, requires high attention to understanding the market from a consumer perspective. The purpose of this study was to find out and analyze how the influence of consumer trust and electronic service quality has on online repurchasing in e-Commerce. The survey research method uses a questionnaire in the form of closed questions with 5 possible answers on a Likert scale. The research sample was purposive non-random sampling from 55 respondents consisting of e-commerce consumers who had made repeated online purchases at least twice among 5 e-commerce sites, namely Shopee, Tokopedia, Bukalapak, Lazada and BlilBli. Analysis technique includes validity, reliability and classic assumption tests. Furthermore, correlation test, coefficient of determination and multiple regression, as well as t-test and F-test. The results show that partially consumer trust has a positive and significant effect on repurchase in E-Commerce, as well as partially the quality of electronic services has a positive and significant effect on purchases reset in E-Commerce. Simultaneously consumer trust and electronic service quality have a positive and significant effect on repurchase in e-Commerce