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ANALISIS IMPLEMENTASI KEBIJAKAN,PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI E-COMMERCE PADA KPP MADYA JAKARTA SELATAN I TAHUN 2021
Get PDFThe development of technology and communication, especially with the presence of the internet, is increasingly being used by many parties to conduct online transactions, for example, shopping or selling online, or what is called e-commerce. The significant increase in e-commerce transactions in Indonesia has not escaped the government\u27s attention as it is related to tax collection. This study aimed to analyze the implementation of value added tax policy on e-commerce transactions and to find out the efforts made to overcome the obstacles faced in the implementation of the value added tax policy on e-commerce transactions at South Jakarta Medium Tax Office I. This study was conducted at South Jakarta Medium Tax Office I using a qualitative descriptive approach to describe information about the implementation of value added tax policy on e-commerce transactions in South Jakarta Medium Tax Office I. The data collection was by observation, interviews, and documentation. The informants of this study were the Account Representative of South Jakarta Medium Tax Office I, Lecturer at Stiami Jakarta Institute of Social Sciences and Management, and e- commerce taxpayers. The data analysis technique in this study used Miles and Huberman data analysis. The results of the study showed that the implementation of the value added tax policy on e-commerce transactions at the South Jakarta Medium Tax Office I in 2021 cannot be said to be optimal as a whole because there is still a lack of human resources at the South Jakarta Medium Tax Office I regarding technology systems so that it is difficult to collect integrated and comprehensive virtual data from e- commerce
Faktor – Faktor Komunikasi Bisnis Terhadap Pembentukan Karakter Kewirausahaan Mahasiswa Aktif Ilmu Komunikasi Universitas Negeri Jakarta
Get PDFEntrepreneurship plays a crucial role in enhancing a country\u27s welfare. Toachieve success in this field, it is essential to foster strong businesscommunication skills that facilitate collaboration among entrepreneurs.Business communication is a key factor in establishing effectivepartnerships through various applications. This study aims to identify thefactors that most significantly influence business communication inshaping the entrepreneurial character of active Communication Sciencestudents at Jakarta State University. The research is based on theintegrated theories of Bakke and Argyris. A quantitative approach isemployed, using both descriptive and causal study methods. The researchdesign is explanatory. The findings indicate a positive and significantimpact, with an R-squared value of 0.839, or 83.9%. This suggests thatbusiness communication plays a vital role in developing entrepreneurialcharacter among students, ultimately contributing to the emergence ofmore capable young entrepreneurs in the future
Analisis Semiotika Pierce Film Animasi : Second Dream
No full textAnimation Film is a unique work of art that combines many arts in it.Animated films convey vivid ideas through moving images, so they areinteresting to watch and study more deeply the meaning of each sign.The object of this research is a scene in the 2-dimensional animated film"Second Dream". In this film, the main character has a character whonever gives up and is persistent in achieving his dreams. Charles SandersPierce\u27s Semiotic Theory was involved in this research, and the researcherused library study techniques as a data collection techniqu
Analysis of A Government – Owned Airline’s Organizational Culture in Improving Flight Services
Get PDFThis research aims to determine and analyze organizational culture at PT Garuda Indonesia. This was motivated by several problems related to the services provided during flights by passengers up to the Ombudsman. This research used qualitative methods and was conducted with several informants in positions as Aircrew, management and expert informants. This research was conducted at PT Garuda Indonesia for 5 months, namely from November to March. The results of this research are that the organizational culture at Garuda Indonesia airline has been implemented quite well. This shows that the organizational culture at Garuda Indonesia has provided or provided a sense of identity for the Aircrew. The organizational culture also creates an Aircrew commitment to remain committed to the organization\u27s mission, particularly to high standards of safety and customer-oriented service delivered by professional and dedicated employees. Garuda Indonesia\u27s organizational culture is also capable of guiding the words and actions of its employees, as well as making it clear what they should do and say in certain situations. However, there are two organizational culture factors that become obstacles in improving the quality of Aircrew services at Garuda Indonesia, namely: a) dynamic regulations in the Flight Attendant Service Guide Book (FASGB); b) Employees who find it difficult to adapt to regulatory updates. The solution to facing obstacles in improving the quality of aircrew services at Garuda Indonesia through organizational culture is: a) Regular socialization; and, b) Enforce more strictly regarding rewards and punishment
The Dominant Indicator in The Model of Strengthening the "Akhlak" Culture Through Servant Leadership: The Case of Indonesian State-Owned Enterprises (SOEs)
Get PDFLeadership and organizational culture are essential elements for the success of an organization, both business organizations and public organizations. In addition to knowing how close the relationship between Servant leadership and strengthening the AKHLAK culture is, this study aims to find dominant indicators that reflect the two variables. AKHLAK culture is a corporate culture based on the company\u27s core values. The word AKHLAK is an acronym in Indonesian. The research sample involved 200 permanent employees in the West Java State Electricity Company (SEC)-Indonesia, which is one of the government-owned companies under Indonesian State-Owned Enterprises (SOEs), an "inclusion sample" of employees who have worked for at least five years. The study used quantitative methods with descriptive and verificative analysis approaches. The data analysis uses SEM-PLS (Structural Equation Modelling - Partial Least Squares). The results of the descriptive analysis in the study show that the implementation of servant leadership still plays a low role, and the AKHLAK culture is still not optimal. However, the verification analysis results show that Servant leadership\u27s role strongly correlates with strengthening the AKHLAK culture. Moreover, the dominant indicator for Servant leadership is the “Trush indicator, while the dominant indicator for AKHLAK culture is the “Loyalty indicator
Efektivitas Pemungutan Pajak Hotel Dalam Meningkatkan Penerimaan Pajak Daerah di Kota Bekasi Tahun Anggaran 2018-2023
Get PDFHotel tax is a type of tax that has potential in Bekasi City and the contribution to hotel tax revenue can encourage economic growth in Bekasi City. Apart from being a residential area, Bekasi City has also developed into a city of trade, services and industry. This development is in line with the increasing tax potential of the hotel type.This research aims to find out how effective hotel tax collection is in increasing local tax revenue in Bekasi City. This research uses descriptive qualitative methods with data collection techniques through interviews, observation and documentation. The analysis of this research was carried out by considering the Resource Approach, Process Approach and Goals Approach based on the effectiveness theory put forward by (Lubis & Husain, 2009). The results of the research show that hotel tax collection in increasing regional tax revenues in Bekasi City has not been effective. This can be seen from the many obstacles in collecting hotel tax in Bekasi City. Judging from the source approach, the competency of human resources is not evenly distributed and the use of information technology is not yet optimal. Judging from the process approach, there are four indicators, namely tax potential, taxpayer compliance, hotel tax collection system and monitoring and evaluation. An obstacle related to potential hotel taxes is the unavailability of current data containing information about hotel conditions. Another obstacle is the low level of taxpayer compliance and the inadequate use of information technology systems in the hotel tax collection process as well as the monitoring and evaluation process. Furthermore, looking at the target approach, it proves that the realization of hotel tax revenue from 2018 to 2023 has never reached 100% except in 2021, where the hotel tax revenue target was reduced due to the prolonged impact of COVID-1
Evaluasi Kepatuhan Wajib Pajak PPh Orang Pribadi di Kota Sorong Tahun 2020-2023
Get PDFPenelitian ini bertujuan untuk mengevaluasi kepatuhan wajib pajak PPh orang pribadi di Kota Sorong selama periode 2020-2023. Dengan mengevaluasi kepatuhan ini, diharapkan dapat diidentifikasi berbagai kendala yang dihadapi serta upaya yang telah dilakukan untuk meningkatkan kepatuhan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data yang digunakan meliputi kuisioner dan dokumentasi. Peneliti juga melakukan wawancara dan observasi untuk mendapatkan data yang lebih mendalam. Teori yang digunakan dalam penelitian ini mengacu pada pendapat Kirchler (2006) mengenai kepatuhan pajak. Selanjutnya, hasil dari teknik pengumpulan data tersebut dianalisis untuk mengidentifikasi kendala yang ada serta upaya penyelesaiannya. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak PPh orang pribadi di KPP Sorong selama tahun 2020-2023 mengalami beberapa kendala. Kendala tersebut antara lain keterbatasan pengetahuan wajib pajak terhadap peraturan perpajakan yang berlaku, keterbatasan profil wajib pajak, ketersediaan data dan bahan baku pemeriksaan yang memadai, serta kondisi objek pemeriksaan yang tidak selalu optimal. Untuk mengatasi kendala-kendala tersebut, beberapa upaya telah dilakukan, antara lain dengan memberikan sosialisasi dan edukasi terkait hak dan kewajiban perpajakan kepada wajib pajak, meningkatkan kapasitas pemeriksa pajak, menyediakan data yang berkualitas dan dapat dipertanggungjawabkan, serta meningkatkan kesadaran wajib pajak atas kewajiban perpajakan mereka. Upaya-upaya ini diharapkan dapat meningkatkan kepatuhan wajib pajak di masa mendatang dan mendukung optimalisasi penerimaan pajak negar
PENGARUH KEPUASAN MITRA USAHA DAN KEPERCAYAAN MITRA USAHA TERHADAP LOYALITAS MITRA USAHA PT. ANGKASA PURA I DI BANDAR UDARA INTERNASIONAL I GUSTI NGURAH RAI BALI
Get PDFThis research aimed to determine and analyze the magnitude of influence of business partners satisfaction on the loyalty of business partners, to determine and analyze the magnitude of the influence of business partners trust on the loyalty of business partner, and to found out and analyze the effect of business partners satisfaction and business partners trust together on the loyalty of business partners. This research method used a qualitative approach. Data collection techniques used a questionnaire. The population in this research were all permanent business partners of I Gusti Ngurah Rai International Airport Bali as many as 30 with 40 outlets, to avoid relatively small errors or called saturated sampling, namely 40 outlets as respondents with the position of Outlet Manager. The results of the research showed that: (1) there was a positive and significant effect of business partners satisfaction on the loyalty of business partners of PT. Angkasa Pura I at I Gusti Ngurah Rai International Airport Bali with a determination, (2) there was a positive and significant effect of business partners trust on the loyalty of business partners of PT. Angkasa Pura I at I Gusti Ngurah Rai International Airport Bali with a determination, (3) there was a positive and significant effect of business partners satisfaction and business partners trust together on the loyalty of business partners of PT. Angkasa Pura I at I Gusti Ngurah Rai International Airport Bali with a determination of 86.5% and the remaining 13.5% was influenced by other factors not examine
Analisis Peranan Motivasi Kerja Dalam Upaya Peningkatan Kinerja Pegawai Bidang Prasarana Pada Dinas Perhubungan Kota Bekasi
Get PDFThis study aims to analyze the role of work motivation in an effort to improve the performance of employees in the Infrastructure Sector at the Bekasi City Transportation Service. This research method is descriptive analysis with a qualitative approach. This research was carried out in the work environment of the Infrastructure Sector at the Bekasi City Transportation Service by selecting 7 (seven) informants who were considered to represent the entire population. Data collection techniques used in this study were direct field observations, interviews and documentation. The results showed that work motivation has an effect on efforts to improve the performance of employees in the Infrastructure Sector at the Bekasi City Transportation Service. The higher the work motivation given by the leadership, the higher the employee\u27s performance will increase
Evaluasi Kebijakan Dana BOS Di Lingkungan Suku Dinas Pendidikan Wilayah II Kota Administrasi Jakarta Barat
Get PDFEvaluation of the BOS Fund policy is a central government policy, in this case the Ministry of Education and Culture, where the BOS Fund is allocated to help economically disadvantaged communities, in this case students from schools. The aim of this research is to find out the evaluation of the implementation of School Assistance Funds (BOS) within the Region II Education Sub-Department of West Jakarta Administrative City. The method used in this research is a descriptive qualitative method. The results of this research are: First, in terms of transparency and accountability, the West Jakarta Sub-dept. succeeded in building a clear and easily accessible system for managing BOS funds. In terms of stakeholder participation and involvement, the West Jakarta Sub-department succeeded in involving related parties, such as school committees, teachers, parents and the local community. In reporting the use of funds, the West Jakarta Sub-department shows superior performance by compiling regular reports in accordance with applicable regulations.Evaluation of the BOS Fund policy is a central government policy, in this case the Ministry of Education and Culture, where the BOS Fund is allocated to help economically disadvantaged communities, in this case students from schools. The aim of this research is to find out the evaluation of the implementation of School Assistance Funds (BOS) within the Region II Education Sub-Department of West Jakarta Administrative City. The method used in this research is a descriptive qualitative method. The results of this research are: First, in terms of transparency and accountability, the West Jakarta Sub-dept. succeeded in building a clear and easily accessible system for managing BOS funds. In terms of stakeholder participation and involvement, the West Jakarta Sub-department succeeded in involving related parties, such as school committees, teachers, parents and the local community. In reporting the use of funds, the West Jakarta Sub-department shows superior performance by compiling regular reports in accordance with applicable regulations