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Investigations of Readiness Tax Compliance dynamics: studies on MSME of creative economics actors in Indonesia
Get PDFThis study examines the dynamics of tax compliance readiness: Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The purpose of this study is to use the partial least square approach to experimentally assess the dynamics of tax compliance readiness through public trust in the tax authority and knowledge of taxpayers. This study uses quantitative methods with a sample of 100 respondents. This research focuses on the creative economy of SMEs, especially fashion. Data analysis shows that there is a positive effect of knowledge on tax compliance, meaning that an increase in tax knowledge can lead to an increase in tax compliance. Interestingly, this work describes these dynamics with fairly good knowledge but will reduce tax compliance. Meanwhile, trust in taxpayers is inversely proportional to taxpayer compliance, because there is an obligation to trust taxpayers. Therefore, the implication is that taxes do not only socialize tax rules and convey the importance of paying taxes for development, but also need to provide services on how to improve business, especially for SMEs through a business development system
The Role Of Knowledge Sharing In Mediating Employee Engagement And Organizational Commitment On Employee Performance
Get PDFThis research aims to analyze the influence of employee engagement and Organizational Commitment on knowledge sharing, analyze the influence of employee engagement and Organizational Commitment on Employee Performance, analyze knowledge sharing on Employee Performance, and analyze the influence of employee engagement and Organizational Commitment on Employee Performance through knowledge sharing. The research sample involved 200 star hotel employees in Malang City, Indonesia. The analysis technique uses structural equation modeling analysis. The results of the analysis show that employee engagement and Organizational Commitment influence knowledge sharing. Employee engagement and Organizational Commitment influence Employee Performance. Knowledge sharing influences Employee Performance. Employee engagement and Organizational Commitment influence Employee Performance through knowledge sharing
Konsep penyediaan tanah untuk permukiman dalam rangka perlindungan tanah pertanian
Get PDFThe purpose of this writing is first to analyze the existence of a conflict of norms with the enactment of Law Number 41 of 2009 concerning Sustainable Agricultural Land, Law Number 1 of 2011 concerning Housing and Residential Areas, and Law Number 19 of 2013 concerning Farmer Protection. The second is to analyze the concept of providing land for settlements in order to protect the existence of agricultural land. Various problems related to land always arise one after another, especially when it is related to the rapid population growth. Conflicts of interest often occur in practice, that
the same location is in demand by various development actors. It becomes very crucial if land issues are linked to the administration of housing and settlements. This type of
research uses normative research, namely legal research that focuses on the study of laws and regulations which includes a layer of legal scholarship consisting of legal dogmatic studies, legal theory, and legal philosophy. The conclusion of this paper is that there is a conflict of norms regarding the regulation of the conversion of agricultural land and the protection of agricultural land, as well as the expansion of the conversion of agricultural land recently, actually cannot be separated from the government's inability to control land conversion. Besides that, the concept of providing land for settlement development in the context of protecting the existence of agricultural land is the concept of providing land that is just, based on legal certainty, and which fulfills the principle of expediency
Pola penundaan angsuran kredit dalam peningkatan kapasitas usaha di masa pandemic Covid-19 bagi nasabah dana bergulir pelaku UMKM
Get PDFThe purpose of this study was to describe the pattern of postponing revolving fund credit installments in increasing business capacity during the Covid-19 pandemic for Pacitan district MSME customers. The research method used is descriptive qualitative method using convenience sampling. The results of this study indicate that in fact the pattern of postponement of revolving fund credit has a major influence on the psychological aspect and better understands the condition of the economic capabilities of MSME actors who are revolving fund customers. However, it does not directly
increase business capacity due to declining economic conditions and community transactions. Credit delay schemes such as revolving funds are more appropriate
during a pandemic compared to commercial bank schemes because customers do not pay installments for a set period of four months without additional interest sanctions or penalties or increasing the principal amount of the loan
Determinants of Auditor's Judgement: Empirical Evident from Indonesia
Get PDFThis study aims to analyze the factors that influence the audit judgment of auditors. Factors analyzed include gender,
compliance pressure, task complexity, auditor experience, locus of control, professional skepticism, professional ethics, and audit fees. The research method uses explanatory research, through the formulation of hypotheses, analyzing the causal relationship between the determining factors of audit judgment. Data collection technique survey with questionnaire addressed to auditors working in public accounting firms in East Java Province distributed via Google Form. The data analysis technique uses multiple linear regression which was processed using SPSS. Based on the research results, there are 3 variables that have a significant effect on audit judgment including professional skepticism, professional ethics, and audit fee
Signifikansi pengaruh akses teknologi informasi terhadap indeks pembangunan manusia di Indonesia
Get PDFHuman Development Index is an indicator of the progress of a country, Information Technology is an important supporter to measure the Human Development Index. This research can provide an overview to measure the progress of a country in terms of access to Information Technology. This study processed secondary data provided by the Central Statistics Agency from 2017-2019. Using K-Means and K-Medoids clustering methods. K-Means is a popular non-hierarchical grouping method that groups objects by distance to a central point, aiming to maximize similarity within groups. K-Medoids is a powerful algorithm that handles outliers using techniques
such as CLARA and PAM. In 2017 with an average of 0, Gorontalo 294611827 was a low cluster while in 2018 and 2019 Gorontalo entered a medium cluster with an average of 0.349570215 and 0.394531648. Similar to Central Sulawesi, in 2017 with an average of 0.275848883 Central Sulawesi was included in the low cluster while in 2018 and 2019 Central Sulawesi entered the medium cluster with an average of 0.291938731 and 0.334276807 From this result, it can be ascertained, by increasing knowledge in Information Technology, the HDI in an area can increase as well
Optimization of Kalimasada Program Through "Klampid New Generation" Application in Surabaya City
Get PDFFocus of population administration services by the Surabaya City Population and Civil Registration Office changed from traditional to electronic through the Klampid New Generation application. This study primarily aims to evaluate the effectiveness of the Kalimasada program, which is facilitated through the Klampid New Generation application in Surabaya City. The research approach utilized is descriptive and qualitative in nature, utilizing primary data obtained through in- depth interviews and observations. Additionally, secondary data from relevant government websites and other resources related to the research theme are incorporated. Valuable insights are further derived from extensive interviews conducted with key stakeholders. The study's findings reveal that a considerable portion of the population lacks familiarity with the operational aspects of the Klampid New Generation Application. As a result, there is a notable requirement for increased efforts by the government to raise awareness through
extensive public campaigns. However, in terms of implementation, the Kalimasada program emerges as a highly effective tool, contributing significantly to the promotion of civic awareness regarding the organized management of population administration within Surabaya's dynamic urban environment
Pengaruh tingkat kesehatan bank terhadap profitabilitas bank BUMN yang terdaftar di Bursa Efek Indonesia ( BEI )
Get PDFThis study aims to analyze the effect of bank soundness on the profitability of state-owned banks listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary quantitative data. The data taken is data from BUMN Banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2021. There is 1 bank in BUMN As a population. The sampling technique used in this study was a purposive sampling technique by determining several criteria. Based on predetermined criteria, the number of banks selected as samples is 4.
The research method used is the Profitability measurement method with the Risk Profile variable represented by Non Performing Loans (NPL), Capital, represented by Capital Adequacy Ratio (CAR). The sampling method in this study used a quantitative method with a purposive sampling method. To analyze, the researcher used a statistical approach, namely the method of multiple regression analysis (OLS). The analysis techniques used were as follows: descriptive statistics, classical assumption test, data normalization test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, Simultaneous Significance Test, Hypothesis Test F Test and T Test.
The hypothesis in this study is that profit risk has a significant effect on profitability. Based on the test results in table 4.2.1.4.3 it shows that profit risk has a significant and negative effect on profitability.The hypothesis in this study is that capital has a significant effect on profitability.This hypothesis is strengthened by the results of multiple regression testing which shows the regression coefficient for the capital variable of 0.057 with a t value of 1,978 which is significant <0.05 so that H2 is accepted. This means that the leverage on service companies in the BUMN Bank sub-sector has a significant influence
PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUASAN NASABAH PADA PT. BANK RAKYAT INDONESIA KOTA MALANG
Get PDFThis study aims to analyze and determine the effect of the service marketing mix in the form of products, promotions, locations, people, processes and physical evidence both partially and simultaneously on customer satisfaction. The number of samples in this study were 125 respondents. The sampling technique used purposive sampling. Data collection techniques in this study using a questionnaire. The data analysis technique uses multiple linear regression analysis. The partial results show that product, promotion, process and physical evidence variables have a significant effect on customer satisfaction while location and people variables have no significant effect on customer satisfaction. Simultaneously the variables of product, promotion, location, people, process, and physical evidence have a significant effect on customer satisfaction