Jurnal Keberlanjutan (Journal of Sustainability)
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Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch
Full text linkValue Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services carried out by individual taxpayers or business entities that have received the status of a Taxable Entrepreneur (PKP). The last amendment to the VAT Law is in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). PT Daya Anugrah Mandiri or better known as Daya Motor is a subsidiary of the Daya Group engaged in the retail sector of Honda motorcycles. Every purchase and sale of motorbikes carried out by PT Daya Anugrah Mandiri Airmadidi Branch is inseparable from the imposition of Value Added Tax (PPN). The purpose of this study is to find out how the VAT accounting treatment is at PT Daya Anugrah Mandiri Airmadidi Branch. This study used descriptive qualitative method. Researchers will explain the data obtained through interviews, observation, documentation, so as to get answers to problems in detail and clearly. The results of this study indicate that 4 aspects of the VAT accounting treatment at PT Daya Anugrah Mandiri Airmadidi Branch are in accordance with existing tax provisions and regulations, namely recognition, calculation, presentation, and reporting. But the recording is not appropriate because there is a recording error which results in data differences
Compliance Analysis Of Taxable Entrepreneurs In Manado City
Full text linkTaxes are a source of state financing that contributes greatly in carrying out state development for the welfare of all Indonesian people. The application of the self-assessment system plays a role in tax collection and has a very important role. Taxpayers have the trust, responsibility and authority to calculate, pay and report taxes. Taxpayers who have a Taxpayer Identification Number are expected to be active in fulfilling their obligations. This study aims to determine taxpayer compliance, especially Taxable Entrepreneurs in carrying out their tax obligations. The method used is a qualitative research method. The results of the study show that in fulfilling tax obligations Taxable Entrepreneurs does so based on applicable regulations and fulfills the specified conditions, namely registering as a taxpayer, submitting SPT on time, making correct reporting, and not having tax arrears. However, in carrying out their tax obligations, Taxable Entrepreneurs still has obstacles such as the busy network of the Directorate General of Taxes (DGT) which makes it difficult to access, besides that the lack of understanding of taxes is also an obstacle they face. To overcome obstacles in the form of a network, taxpayers try to fulfill their tax obligations before the specified deadline to avoid the DGT's network being busy. As for the lack of understanding, taxpayers use the services of a tax consultant to occasionally ask questions and assist them in carrying out their tax obligations
Ownership of Land Ownership Rights by Traditional Villages Viewed from Indonesian Law
Full text linkTransfer of land rights and review of Indigenous Villages' position as land rights owners based on Indonesian positive law. This writing includes normative legal research or what is usually called 'library research', namely research by examining secondary materials or data regarding research on legal principles, research on legal systematics, research on the synchronization stages of vertical and horizontal norms, harmonization of law and legal history. The provisions of the transfer of rights to land under the UUPA as a legal act of transfer of land rights are deliberately carried out so that the right is independent of the holder and transferred to another party. Customary villages, as owners of property rights to land reviewed under the law, can be domiciled as legal subjects of land rights owners, usually found through the purchase process or other businesses. However, there is still a potential dispute over efforts to certify customary village land
Use of Risk Management Register Using Qualitative Risk Analysis Method for Land Drilling Works in Rokan Work Area
Full text linkWith the huge energy needs, especially oil, the Indonesian government is trying to manage it through the state-owned company Pertamina. Based on BP Migas data in 2022, Indonesia produced 31.4 million tons of oil, compared to the need, which was 2.2 times higher, namely 69.7 million tons. After the change of the new operator, which PMA previously managed to PHR WK Rokan, the government, represented by SKK Migas instructed to immediately carry out drilling activities so that national oil needs could be met. With the massive drilling activities carried out by PHR, where from 2021 to early 2024, drilling of more than 1000 new wells has been carried out. The purpose of this study is to map the risks of drilling activities that will be carried out in the future using the risk grouping method (Risk Register) in order to obtain an analysis of the dangers that will later be used to manage or control the possibility (probability) and impact (severity) of drilling activities that will be carried out next. The stages of work in onshore drilling are obtained from the existing drilling program, where all risks of the drilling stages to be carried out are grouped, given initial and additional barriers, so that a risk analysis is obtained in the form of initial mitigation
Analysis of Public Perception on The Launch of The Cisaar-Jatigede Valley Geopark, Sumedang
Full text linkIndonesia has geological conditions at the meeting of three tectonic plates, which results in geological diversity. So that it can be developed into an earth park (geopark) in the development of the tourism industry. The Sumedang Regency Government in 2024 launched the Cisaar-Jatigede Valley Geopark Sumedang with the branding The Kingdom of Stegodon, based on the phenomenal discovery of ivory and Stegodon skeletons in the Cisaar Valley. This study was conducted to analyze public perception of the launch of the geopark. The method used in this study is a qualitative method with descriptive analysis to determine and assess how the perception of the community represented by selected informants. The results of the study show that Sumedang Regency has the potential to develop a geopark based on the geodiversity, biodiversity, and cultural diversity profiles in Sumedang. The community views the development of a geopark as being able to increase the attractiveness of tourism in Sumedang. It is expected to be able to improve the welfare of the Sumedang community, especially for people in the Cisaar Valley Geopark area to Jatigede. Community welfare can be realized by involving the community in geopark tourism activities, improving facilities, and supporting tourism infrastructure
The Impact of the Implementation of Government Regulation Number 55 of 2022 on MSMEs Taxpayers at KPP Pratama Muara Bungo
Full text linkThis study aims to analyze the impact of the implementation of Government Regulation (PP) Number 55 of 2022 on taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama Muara Bungo. The study uses a qualitative descriptive method and panel data regression analysis with a sample of 406 taxpayers who actively pay taxes in the 2021β2023 period. The results of the study indicate that the implementation of PP Number 55 of 2022 has an impact on reducing the amount of tax payments, the number of taxpayers who make payments, and the number of taxpayers who are considered non-compliant. Simultaneously, the implementation of this PP and gross circulation have a significant effect on taxpayer compliance. However, the variable PP Number 55 of 2022 partially does not significantly affect compliance, while the variable gross circulation has a considerable positive impact. From these findings, it is recommended that the government increase the socialization of tax policies to MSMEs and implement digitalization of the tax system to facilitate the fulfillment of tax obligations by MSME taxpayers. Digitalization based on the Technology Acceptance Model (TAM) is believed to be able to increase tax efficiency, effectiveness, and compliance
Balinese Public Perception Towards Climate Change Adaptation (Case Study: Governor's Regulation No. 48 Of 2019 On the Use of Battery-Based Electric Motor Vehicles)
Full text linkThe Bali Provincial Government has welcomed the Indonesian government's commitment to contribute to reducing greenhouse gas emissions. This study was conducted to determine the perception of the Balinese people towards the climate change adaptation policy that the Bali Provincial Government has made. The study was conducted qualitatively using content analysis. Interviews were conducted with respondents in the Sanur Tourism Area until the saturation point was reached. The results obtained were that most of the climate change perception stimuli were obtained through the sense of taste. There are three groups of perceptions, namely negative, positive, and neutral towards the policy of Governor Regulation No. 48 of 2019. In addition, some people feel the benefits and disadvantages personally and in the community. Based on the results of this study, it can be seen that the tendency of the formation of respondents' perceptions is based on the work environment and daily activities. However, this policy is considered impossible for most people who do not have a choice of transportation modes. It is hoped that this study can provide information to local governments
Sky-High Transformation: Measuring Tourist Satisfaction in Ahmad Yani Airportβs New Era
Full text linkThis study aims to analyze the level of tourist satisfaction regarding the change in status of Jenderal Ahmad Yani Airport from an international to a domestic airport, as stipulated in the Decree of the Minister Nomor KM 31 Tahun 2024. This change affects the airport's classification, including the elimination of direct flight routes to Singapore and Malaysia. To evaluate the level of tourist satisfaction, the study employs the Customer Satisfaction Index (CSI) method with a questionnaire that assesses various aspects of service, such as accessibility, check-in processes, security checks, and terminal facilities. The sample consists of passengers who have used the airport's services in the past year, using a purposive sampling technique. The data is analyzed statistically using instrument tests, classical assumption tests, and multiple linear regression. The results indicate that service quality and connectivity have a significant effect on tourist satisfaction. The change in the airport's status also impacts passenger traffic for tourism purposes. Prior to this change, the airport served international routes that supported visits from foreign tourists to Central Java. However, with the loss of direct international routes, international tourists must now transit at other airports such as Jakarta or Surabaya, which increases travel costs and time. Nevertheless, this change opens up opportunities to increase the number of domestic passengers, contributing to the growth of local tourism. Therefore, evaluating the need for new infrastructure and improving service quality are priorities to ensure the sustainable growth of the tourism sector
Analysis of Factors Influencing Tourist Satisfaction in the Gedungsongo Temple Area, Semarang Regency
Full text linkThe purpose of the study was to determine and analyze the effect of promotion and facilities on tourist satisfaction in the gedungsongo temple area, Semarang Regency. The research was conducted in the gedungsongo temple area, Semarang Regency. Research using quantitative methods with survey research types. The research population is the tourists of gedungsongo temple in Semarang regency which amounted to 1240 people. The sampling technique is porposive sampling with a sample size of 93 people. The data collection technique is distributing questionnaires while the data analysis technique is multiple linear regression analysis. The results of the study are 1) Promotion has a significant and positive influence on visitor satisfaction with a tcount value of 3.818> t table 1.98638 and a significant value of 0.000 less than 0.05 (sig (0.000) <0.05), 2) Facilities have a significant and positive influence on visitor satisfaction with a tcount of 6.583> ttable 1.98638 and a significant value of 0.000 smaller than 0.05 (sig (0.000) <0.05), 3) Promotion and facilities have a simultaneous influence on visitor satisfaction with a value of Fcount 63,730> Ftable 3.95 with a significant value of 0.000 smaller than 0.05 (0.000 <0.05)
Legal Analysis of Child Exploitation in Prostitution Practices: Human Rights Perspective and Its Implications in the Indonesian Legal System
Full text linkExploitation of children in prostitution is not only a serious human rights violation, but also a reflection of systemic failure to create effective social and legal protection. This phenomenon continues to grow amid economic pressures, patriarchal norms, and weak law enforcement. Although the government has ratified the Convention on the Rights of the Child and passed the Child Protection Law, cases of child exploitation in prostitution are still rampant due to the weak integration between regulation and implementation. This study aims to evaluate the extent to which the Indonesian legal system is able to respond to the challenges of child exploitation in prostitution through a human rights perspective. Using normative legal methods and a critical approach, this study analyzes various legal policies, secondary data, and literature that discuss the root causes of child exploitation. This study also evaluates the role of state institutions and non-state actors in creating a comprehensive child protection system. The results of the study indicate that child exploitation in prostitution is not only influenced by weak legal institutions, but also by systemic socio-economic inequality. Minimal law enforcement, a culture of impunity, and stigmatization of victims worsen the situation. Furthermore, the absence of a structured rehabilitation program indicates that child protection in Indonesia has not been directed at restoring the basic rights of victims. This article recommends comprehensive reforms, including economic empowerment for vulnerable families, community education to eliminate stigma, and strengthening law enforcement and regulatory oversight institutions