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PENGARUH MOTIVASI KERJA, KOMPETENSI DAN KOMPENSASI TERHADAP KARYAWAN PT. INTI SINERGI PRATAMA
Get PDFThe purpose of this study was to determine the effect of work motivation, competence and compensation on the performance of employees of PT. Primary Synergy Core. This study uses an explanatory quantitative approach with a questionnaire as primary data. The sample in this study were 91 respondents. The hypotheses proposed in this study were tested using simple and multiple linear regression analysis, t test and F test. The results showed that work motivation, competence and compensation had a positive and significant effect on the work performance of PT. Inti Strategi Pratama employees, either partially or simultaneously. From the results of the coefficient of determination test, work motivation has an effect of 78.3%, competence has an effect of 71.6%, and compensation has an effect of 73.6%. Simultaneously, the three independent variables have an effect of 80.5% on the performance of employees of PT. Primary Synergy Core. This shows that by having high work motivation, good competence and fair and appropriate compensation, the performance of PT. Primary Synergy Core will increas
Analisis Pelaksanaan Pertukaran Informasi Otomatis Perpajakan Dari Perspektif Efektifitasnya Meminimalkan Tax Evasion Pada Direktorat Jenderal Pajak Tahun 2018-2020
Get PDFThis research aims to analyze the implementation of automatic tax information exchange from the perspective of its effectiveness in minimizing tax evasion at the Directorate General of Taxes in 2018-2020 and to analyze the inhibiting and encouraging entities in the automatic exchange of information in minimizing tax avoidance at the 2018-2020 DGT. The author uses a qualitative method with a descriptive approach. Data collection techniques used in the form of interviews, observation, documentation, and triangulation of sources. The results of the study conclude that the Implementation of Automatic Information Exchange (AEoI) in minimizing tax avoidance and tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been met by partner countries such as Singapore, resulting in the data provided by the partner country being incomplete. can be used by the Indonesian tax authorities. However, the performance of AEoI has not provided optimal results in increasing tax revenue, especially in 2020, its progress is hampered by the Covid 19 Pandemic. On the other hand, the Directorate General of Taxes is still experiencing obstacles. There are four obstacles and challenges in the AEOI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the “Common Transmission System (CTS)
The Influence of Entrepreneurial Orientation Dimension on Supply Chain Performance at PT XYZ Jakarta in 2022
Get PDFThis thesis aims to analyze the influence of entrepreneurial orientation dimensions on supply chain performance at PT XYZ. The supply chain is a vital element in business, including planning, procurement, production, distribution and delivery of products/services to end consumers. Entrepreneurial orientation includes proactiveness, innovation, and risk taking. This research uses a quantitative approach with survey methods and questionnaires distributed to managers and supply chain staff. Secondary data was obtained from literature, financial reports and company documents. Analysis uses SmartPLS 3.2.9 with variance-based structural equation analysis, measuring and modeling data simultaneously. Samples were taken using a saturated sampling technique. The results show that innovation has no significant positive effect on supply chain performance, while proactiveness and risk taking have a significant positive impact. Exogenous variables (innovation, proactiveness, risk taking) explain 53.1% of supply chain performance, the rest is influenced by other factors. The implications of this research provide guidance for companies to increase supply chain efficiency in competitive and dynamic markets
Collaborative Governance Dalam Pemeriksaan Pajak Pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa Di Tahun 2022
Get PDFTax audits are also a means of guidance and supervision of taxpayers to avoid fraudulent tax payments, as happened in the case of tax evasion related to PT Indofood Sukses Makmur Tbk, which initially established a new company and transferred assets and liabilities. PT Indofood has expanded its business and has been subject to a decision by the Directorate General of Taxes (DGT) that it must continue to pay tax owed in the amount of IDR 1.3 billion. The purpose of this study is to determine the Collaborative Governance Process in Tax Audits at the Stock Exchange Listing Company Tax Service Office. This research is a qualitative type research with descriptive research method. The descriptive method is one of the research methods by collecting research data obtained from research objects and other literature which will then be described in detail to find out the problems in the matter being studied and find solutions. The results of the study show that the process of collaborative governance which includes the initial conditions with the existence of tax audit activities at the tax service office of listed companies so that there is a collaborative process at the Tax Service Office of Listed Companies. The institutional design of the Collaborative Governance Process in Tax Examination at the Exchange Listed Company Tax Service Office has been running optimally, each stakeholder has a responsibility in creating collaboration. Collaborative process that starts with face-to-face dialogue between related parties
Kontribusi Dinas Perhubungan Bidang Pengendalian dan Operasional dalam Meningkatkan Kelancaran Lalu Lintas di Jalan Sudirman Stasiun Kranji Kota Bekasi
Get PDFIn transportation traffic, problems that are often seen in everyday life such as traffic jams caused by illegal parking, spikes in vehicle traffic, and poor road conditions. The Bekasi City Transportation Service is a public service agency that plays an important role as a provider of assistance to the community, especially in the field of traffic transportation in the City of Bekasi. Based on this background, it is necessary to examine how it contributes to improving the smoothness of the traffic. The aim of the research is to find out the contributions, obstacles and efforts of the Department of Transportation in the Control and Operations Division of the City of Bekasi in improving traffic flow. The theory used according to Anne Ahira (2012: 202) includes: Material Contribution, Action Contribution, Thought Contribution and Professionalism Contribution. This study used qualitative research methods. Data collection techniques interview, observation and documentation. The results of this research are the Department of Transportation in the Control and Operations Division of the City of Bekasi, fully contributing to overcoming traffic jams on Jalan Sudirman, Kranji Station, Bekasi City. One of the contributions made was by sending traffic control officers from the Bekasi City Transportation Service. This contribution is quite effective in overcoming the problem of congestion, but in its implementation it must be further improved, by making performance regulations and performance sanctions. This is done to reduce the number of disciplinary violations of employees
Pengaruh Penerapan E-System Pajak Dan Pelayanan Pajak Terhadapa Kepatuhan Wajib Pajak Di KPP Pratama Atambua
Get PDFThis study aimed to analyze the e-tax system implementation and tax service on taxpayer compliance at Atambua Small Tax Office. This study used a quantitative approach. The analysis used was multiple linear regression analysis and the questionnaires were distributed to 100 respondents. The processing of research data used SPSS 28 software. The results of this study indicated that the e-tax system implementation partially had a positive and significant effect on taxpayer compliance at the Atambua Small Tax Office in 2016-2020 and tax service partially had a positive and significant effect on taxpayer compliance at the Atambua Small Tax Office. Simultaneously, the e-tax system implementation and tax service had a positive and significant effect of 55.1% on taxpayer compliance at the Atambua Small Tax Office
Evaluasi Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Kabupaten Bekasi Tahun 2020-2021
Get PDFBPHTB (Fees for Acquisition of Land and Building Rights) is a tax that must be paid by those who carry out rights transfer transactions directed to BPHTB taxes, including buying and selling, grants, inheritance, exchange, etc. As is known in 2020- 2021 the whole world, including Indonesia itself, was hit by the Covid-19 pandemic. At that time, the BPHTB collection in Indonesia was always over target. The purpose of this study was to determine the evaluation of BPHTB collection at the Regional Revenue Agency (Bapenda) of Bekasi Regency in 2020-2021. The research was conducted at the Bapenda of Bekasi Regency using qualitative methods to find out what kind of programs and systems they are running. The data was obtained from interviews with several sources. The results of this study indicate that the evaluation of the collection of Fees for Acquisition of Land and Building Rights in Bekasi Regency in 2020-2021 was implemented properly, where the collection of BPHTB was in accordance with applicable procedures, and during the Covid-19 pandemic this was done online. The local government should try to reduce the market price or transaction value and increase the Acquired Value of Non- Taxable Tax Objects (NPOPTKP) from Rp.60,000,000 to Rp.80,000,000. BPHTB revenue in 2020 exceeded the target, which was Rp.954,288,497,549 or 127% of the revenue target of Rp.750,000,000,000,000. Meanwhile, in 2021 BPHTB revenue in Bekasi Regency was only able to be realized in the amount of Rp. 909,108,452,353 or 99% of the specified target of Rp. 915,000,000,000. The obstacles that arose were limited operating hours, BPHTB validation, difficulties in determining transaction values, and delays in property activities. Efforts that should be made are to implement health protocols, apply online BPHTB validation, provide counseling, and reactivate property activities
Efektivitas Penerimaan Retribusi Parkir Dalam Upaya Meningkatkan Retribusi Daerah Pada Bapenda Kabupaten Bekasi 2018-2020
Get PDFParking levies are services for special parking spaces provided, owned, and/or managed by the Regional Government. The phenomenon in this study is that there is still a lack of public awareness of parking retribution payments, resulting in the realization of parking retribution revenue targets not being achieved. The purpose of this study was to analyse the effectiveness of parking retribution receipts to increase regional levies at the Bekasi Regency Bapenda in 2018-2020, as well as obstacles and efforts related to parking retribution receipts. This study uses a descriptive qualitative approach. The theory used in this study is the theory of effectiveness from Steers with three indicators, namely optimization of goals, system design, and human behavior. The results of this study show the effectiveness of parking retribution receipts to increase regional retribution in Bekasi Regency in 2018-2020 in terms of the effectiveness of parking retribution receipts in Bekasi Regency, which has been running effectively, where the average percentage of parking retribution receipts reaches 93.59%, and with the average percentage of the contribution of parking fees to the Bekasi Regency regional retribution in 2018-2020 reaching 0.88%
Pengaruh Tingkat Pendapatan Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Masa Pandemi Covid-19 (Studi Kasus Pada Wajib Pajak Orang Pribadi Di KPP Pratama Bekasi Barat)
Get PDFThe COVID-19 pandemic has caused economic growth in Indonesia to contract to 2.07% (c-to-c), one of the things that support economic income in Indonesia is tax revenue, but the state tax revenues in 2018 - 2020 always declined and the realization SPT compliance of individual taxpayers at West Bekasi Small Tax Office has never been on target. The purpose of this study was to analyze the effect of income level and understanding of tax regulations on individual taxpayer compliance during the covid-19 pandemic. This study used quantitative research methods with data collection techniques in the form of questionnaires and used 2 independent variables: income level and understanding of tax regulations and 1 dependent variable: Taxpayer Compliance. The population of this research was individual taxpayers at West Bekasi Small Tax Office using a non-probability sampling technique with a total sample of 103 samples by using the slovin formula. This study also employed Multiple linear regression analysis with computer assistance through IBM Statistics 26.0 software for Mac Big.Sur. The results of the study found that the level of income has an effect on taxpayer compliance by 46.6% and understanding of tax regulations has an effect on taxpayer compliance by 53.9%. The level of income and understanding of tax regulations together affect taxpayer compliance by 59.5% and 40.5% is influenced by other factors outside of this study
Analisis Implementasi E-Faktur 3.0 Dalam Meningkatkan Kepatuhan Wajib Pajak Pada KPP Pratamabandar Lampung Dua
Get PDFIn order to realize a safe, orderly, just and prosperous nation\u27s life, it is necessary for the state to have sources of income, one of which is in the form of Value Added Tax (VAT). However, the emergence of the COVID-19 pandemic has greatly shaken the Indonesian economy. The state must increase its spending to contain the epidemic and maintain the economy. The drag on tax and state revenues has been another challenge. Therefore, on October 1, 2020, the Directorate General of Taxes (DGT) officially launched the e-faktur application version 3.0 with the aim of making it easier for taxpayers to fulfill their tax obligations which is expected to increase taxpayer compliance and increase state revenue. The purpose of this study was to analyze the implementation of e-faktur 3.0, the obstacles to implementing e-faktur 3.0, and the efforts made to overcome these obstacles in order to increase taxpayer compliance at the Primary Tax Office of Bandar Lampung Dua. Data collection methods used in this study were observation, interviews, documentation and literature study. This study used the theory of George C. Edward III which carries the variables of communication, resources, disposition, and bureaucratic structure. The results showed that the implementation of e-faktur 3.0 has fulfilled all the variables needed to improve taxpayer compliance. Meanwhile, the inhibiting factors are the frequent occurrence of errors or maintenance in applications and counseling or campaign regarding the implementation of e- faktur 3.0 which cannot be carried out face-to-face due to the COVID-19 pandemic. The efforts of the Primary Tax Office of Bandar Lampung Dua in overcoming these obstacles are to provide a consultation or help desk and online media for taxpayers