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Pengaruh Pengetahuan dan Digitalisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi di PT. Denki Engineering
Get PDFThis research aimed to determine the influence of knowledge and digitalization on individual taxpayer compliance at PT. Denki Engineering. The research method used in this research was a quantitative approach. The type of research used in this research was descriptive. The population used in this research was a saturated population who were employees at PT. Denki Engineering. The data collection technique in this research used non-probability sampling with a saturated sample method with a sample of 70. The data analysis used was multiple linear regression analysis using IBM Statistics version 26 software. The research results showed that there was a partial positive and significant influence between the knowledge variable on compliance 0f 46.8%, there was a partial positive and significant influence between the digitalization variable on compliance of 50.1%, there was a partial positive and significant influence between the knowledge variable and digitalization on compliance of 54.8%, the remaining of 45.2% was influence by other variables that were not examined in this research
Mekanisme Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap CV Djanti Medika di Bekasi Pada Tahun 2021
Get PDFGovernment regulation number 23 of 2018 which is an amendment to government regulation number 46 of 2013 focuses on research on corporate taxpayers CV Djanti Medika in Bekasi in 2021 regarding tariff changes. The purpose of this observation is to find out the implementation of government regulations CV Djanti Medika for the 2021 period starting from calculation, deposit, and reporting based on the applicable Tax Regulations.The legal basis for Government Regulation number 23 of 2018, Minister of Finance Regulation number 99/PMK.03/2018, and Article 3 paragraph (3) letter c UU KUP. The method used is a qualitative method, data collection techniques by observation and interviews with employees of the tax consultant CV Djanti Medika. The results of observations that occurred at CV Djanti Medika in 2021 were that there was an administrative fine of 2% due to delays in reporting every month. The results obtained in the implementation of government regulation No. 23 of 2018 are not fully in accordance with the applicable laws and regulations
Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di UPP PKB Jakarta Pusat Tahun 2021 - 2022
Get PDFThis study aims to analyze the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy in efforts to increase local tax revenue for the period 2021-2022 and to identify challenges in the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy. The research was conducted at the Central Jakarta Urban Vehicle Tax Office using a qualitataive approach, and the data were obtained through interviews with the respondents and documentation. The research findings indicate that the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy has been optimally improving local tax revenue from the Motor Vehicle Tax sector. This is evident from the significant decrease in the percentage of Passive Motor Vehicle Taxpayers compared to the previous year and the increase in the percentage of actual local tax revenue realization from the Motor Vehicle Tax sector. However, there were technical challenges faced both internally and externally during the effectiveness. To address these challenges, preventive measures were taken by providing information and guidance to Motor Vehicle Taxpayers to comply with the given regulations, aiming to minimize errors in the execution
Efektivitas “Digital Lending Pada Lending Model (Studi Kasus Kredit Usaha Rakyat Bank Mandiri)
Get PDFPemberdayaan ekonomi Usaha Mikro Kecil Menengah (UMKM) melalui lending model yaitu suatu strategi pemberian kredit melalui komunitas UMKM yang mempunyai komoditas dan kebutuhan bahan baku yang sama sudah, direlease oleh Bank Indonesia guna akselerasi kredit. Tujuannya untuk mengendalikan inflasi bahan baku, akselerasi potensi ekspor dan pendukung pariwisata serta mendukung UMKM menuju kestabilan permodalan. Lending Model dengan Digital Lending menjadi menjadi kebutuhan UMKM modern guna mengakses proposal pinjaman kredit lebih cepat dan memonitor proses persetujuan kredit. Tujuan penelitian untuk menganalisis efektivitas kredit berbasis digital lending dari lending model yang digulirkan BI dan pengaruhnya terhadap produktivitas UMKM. Teori yang digunakan adalah teori efektivitas menurut Sutrisno dengan metode penelitan kualitatif deskriptif, dengan teknik observasi, wawancara dan study dokumentasi. Dari indicator efektivitas program ini secara pemahaman program, ketepatan sasaran, ketepatan waktu, dan tercapainya tujuan, dan perubahan nyata sangat efektif karena mampu mengangkat ekonomi pelaku UMK
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA (STUDI KASUS PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMANYANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2020)
Get PDFThe purpose of this study looked at the effect of liquidity, solvency and activity on profit growth. This study was conducted on food and beverage sector manufacturers listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2020, considering that the food and beverage sector contributed greatly to profit growth. Then this study uses quantitative methods, using secondary data with a population of 30 companies listed on the Indonesia Stock Exchange (IDX), then the sample used is as many as 10 companies, taken by purposive sampling and analyzed using liniear regression method with the help of SPSS software version 26. The results of this study showed that liquidity has a t-count value of 1.775 < t-table 2.013 which means that liquidity has no effect on profit growth, solvency has a t-count value of -2.837 > t- table 2.013 has a negative effect on profit growth and activity has a t- count value of -2.890 > t table 2.013 has a positive effect on profit growth. As for f-count, it has a value of 3.179 > f-table 2.802, which means that liquidity, solvency and activity together have a positive effect on profit growth
The Character of Social Media of the Government of the Province of West Java to Help Inclusive and Sustainable Economic Recovery in West Java
Get PDFThe COVID-19 pandemic has occurred in the world since 2020, not only in Indonesia but also in all countries in the world. The economic impact of the Covid-19 pandemic has been felt by the Indonesian people since the implementation of the Large-Scale Social Restrictions (PSBB) on March 15, 2020. Community activities are forced to be carried out through digital transformation in services, transactions and work, for example Government of the Province of West Java. This study aims to determine the Social Media Character of the Government of the Province of West Java in assisting an inclusive and sustainable economic recovery. The object of this research is the Government of Province of West Java. This study uses the method of Phenomenology of Edmund Husserl. Having the concept of phenomenology as a scientific method that does not start with doubt, direction, and the truth of an experience. Data collection techniques in this study by means of observation, interviews, and documentation. Data analysis techniques in this study use data reduction, data display, and verification of Miles and Huberman. Based on the Data Findings, Data Results and Discussions that the researchers have conveyed, it can be concluded that The Government of Province of Jakarta has used Social Media Characters to assist an inclusive and sustainable economic recovery in West Java. The first character is that the digital economy network has made various activities much more efficient, innovation-friendly, and the business models can be diverse. The digital economy also has room to grow and create an equal level playing field for everyone
Scholar Results Related To Agile Leadership In The Era Of Disruption In Developing Country
Get PDFThis abstract explores the application of Agile Leadership principles within the dynamic business landscape of developing countries during times of disruption. By synthesizing findings from various scholarly journals, the paper aims to provide insights into the challenges and opportunities faced by leaders in adapting to the unique socio-economic context of the country. Emphasizing effective strategies for leaders to thrive amidst disruption, the study sheds light on the nuanced integration of Agile Leadership principles. Addressing the urgent need for effective leadership in the face of rapid disruption in developing countries, the study seeks to answer the research question: How can Agile Leadership principles be adeptly applied to foster organizational resilience within the developing countries\u27 business environment? This paper fills a critical gap in the existing literature by offering a fresh examination of adaptive leadership styles, agile methodologies integration, and the role of organizational culture in the context of developing countries\u27 specific challenges. The research contributes novelty by synthesizing diverse scholarly perspectives and methodologies, offering a unique lens on Agile Leadership in developing countries. The study employs a rigorous review of scholarly journals, systematically analyzing existing literature to provide comprehensive insights. Through this approach, the paper not only uncovers common themes but also highlights the necessity for adaptive leadership, the integration of agile methodologies, and the crucial role of organizational culture in navigating disruption within the developing countries\u27 business landscape
PENGARUH PROMOSI LIVE SELLING DAN HARGA PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK THE ORIGINOTE DI PLATFORM TIKTOK SHOP TAHUN 2023
Get PDFThe Influence of Live Selling Promotions and Product Prices on Purchase Decisions for The Originote Products on the TikTok Shop Platform in 2023 This research aims to examine Live Selling Promotion and Product Prices on Purchase Decisions for The Originote products, using a quantitative approach. The research sample consisted of 100 respondents and was determined using the formula Hair et.al. using purposive sampling technique. The data processing technique used is the multiple linear regression method. The research results show that Live Selling Promotion and Product Prices, both partially and simultaneously, have a positive and significant effect on purchasing decisions for The Originote products, indicated by a significant value of 0.0000 < 0.05 and tcount > ttable (6.516 > 1.660 and 11.492 > 1.660) and the value of Fcount > Ftable (73,841 > 0.270). The results of the coefficient of determination test show that the Live Selling Promotion has an influence on the decision to purchase The Originote products by 48.7%, Product Price has an influence on the decision to purchase The Originote products by 67.9%. Simultaneously, these two independent variables influence the decision to purchase The Originote products by 69.7% and the remaining 30.3% is influenced by other variables not analyzed in this research
Analisis Efektivitas Penggunaan Media Sosial Instagram Dalam Peningkatan Penjualan Gold Drip Coffee Kemayoran Jakarta Pusat
Get PDFThis research aims to analyze the effectiveness of business development in increasing sales of “Gold Drip Coffe in Kemayoran, Central Jakarta. The research method used in this study is a qualitative method. The research method used in this study is a qualitative method. The research data belongs to primary data obtained from observations, interviews, and documentation. The research findings indicate that using the social media platform Instagram as a business medium for Gold Drip Coffe is highly effective in boosting sales. This is attributed to Instagram’s ability to facilitate the promotion process with its wide reach and userfriendly features. To overcome obstacles and enhance sales, it is recommended to consistently create engaging content and utlize target insights
Pengaruh Profitabilitas Dan Manajemen Laba Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2018-2022
Get PDFThe purpose of this study was to determine how much influence profitability, and earnings management have on tax avoidance. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The research method used is descriptive quantitative and the sample is determined using purposive sampling technique and obtaining a sample of 23 companies based on predetermined criteria, with the help of IBM SPSS Statistics 25 software the amount of data will be tested with the classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that profitability has a positive and significant effect on tax avoidance, earnings management has a positive and significant effect on tax avoidance, and for simultaneously profitability, and earnings management have a significant effect on tax avoidance