International Journal of Research in Social Science and Humanities (IJRSS) ISSN:2582-6220, DOI: 10.47505/IJRSS
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    The Influence of Understanding E-Commerce Tax Regulations, Taxpayer Awareness, and E-Commerce Tax Rates on Tax Paying Compliance: Study of Online Business Owners in Malang City

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    The increasing number and sophistication of e-commerce transactions requires a government response, especially in terms of taxes. The government issues tax collection regulations and there is no difference in tax treatment of online business and commercial transactions and/or other services. The formulation of the problem in this research is: How does understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence taxpayer compliance. This study aims to test knowledge and understanding of e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates on tax compliance. This research uses primary data, namely by distributing questionnaires to online business people in the Malang City area. The sampling used in this research is the convenience sampling method. The number of online business actors in the Malang City area who were sampled in this research was 99 online business actors. Based on the research results, it is known that understanding e-commerce tax regulations, taxpayer awareness, and e-commerce tax rates influence compliance with paying taxes for online business owners

    Business Licensing Services Through The Sicantik Cloud Application System in The Environment of The Department of Capital Investment and One-Door Integrated Services (DPMPTSP) Banda Aceh City

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    This paper is focused on Business licensing services through the cloud application system.  The investment service and one-stop integrated service for the City of Banda Aceh, this research is on the implementation of electronically integrated business licensing services for accelerating business licensing in the City of Banda Aceh. This development is in accordance with the demands of the times as the SiCantik Cloud Online Licensing Application (Integrated Licensing Service Intelligent Application for the Public). The formulation of the problem 1) How to Implement Licensing and Non-licensing Services Through the Si Cantik Cloud Application System at the Investment and One-Stop Services Office (DPM-PTSP) of Banda Aceh City. 2) What are the Supporting and Obstacle Factors in the Implementation of Services in Licensing and Non-licensing through the Sicantik Cloud Application System at the Banda Aceh Investment and One-Stop Services Office (DPM-PTSP). Theoretical benefits, as a researcher's effort in translating the results of this research on the one hand to become a building design in the embodiment of the SiCantik Cloud DPM-PTSP application in Banda Aceh City. The practical use of this research is expected to be input and consideration in the Implementation of Non-Business Licensing Services through the SiCantik Cloud Application System at DPM-PTSP Banda Aceh City.  This research approach, it was carried out by using a qualitative descriptive approach, through searching with the benefits of information using interview techniques, documentation, observations, and conclusions were made to obtain business licensing services, the beautiful cloud investment service application, and one-stop integrated services. The results of the study show that Non-Business Licensing Services are Through the SiCantik Cloud Application System at the Investment Service and One-Stop Services in Banda Aceh City, assuming the applicant's limited ability to fulfill business licensing and non-licensing documents

    Digital Empowerment: Transforming Rural Women through Digital Marketing Skills in the District of Fatehgarh Sahib

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    Women empowerment means giving equal power and opportunities to women as men without any kind of discrimination. The role of NGOs has shifted from merely ‘gap-filling’ to ‘capacity building and empowerment’. Mehar Baba Charitable Trust, Bassi Pathana, Punjab, India has been selected by CFLI[1] for the project[2]. This project has helped women in many ways to lead from the front and be part of decision-making at the local level. This project aimed at empowering rural women in Fatehgarh Sahib through the acquisition of digital marketing skills. The study is based on primary and secondary sources of data collection. The present study analyses and evaluates the implementation of the project and the impact it has on the society. The findings highlight that involving stakeholders from the mobilization to follow-up processes has a long-term impact on society as a whole. Women broke the chains of their traditional roles and stepped out of their four walls to learn new skills and set an example for other women in society. By assessing the current knowledge and challenges faced by these women, a tailored training program was developed and implemented. Additionally, it explored the role of mentorship and support networks in sustaining their success. The findings from this research will inform future scalability and replication of the project in other regions.   [1]Canada fund for Local Initiatives (CFLI) - Funded by High Commission of Canada in India, New Delhi [2]“Empower Rural Women through Digital Marketing Skills” by Mehar Baba Charitable Trust, Fatehgarh Sahib, Punjab &nbsp

    Reinventing Social Policy in Housing Finance Policies for Low-Income Communities: Policy Evaluation Study Regarding Ease and Assistance in Acquiring Homes for MBR in Urban Areas of East Kutai Regency of Indonesia

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    Generally, the problem of housing and settlements is the incompatibility of the number of available housing when compared to the needs and the number of people who live there. The main issues are population, spatial planning and regional development, planning for housing and settlement development that is still not optimal, land and infrastructure, financing, building materials industry technology and construction services, institutions, community participation, and laws and regulations. The East Kutai Regency Government is committed to meeting the housing needs of MBR. However, due to the high number of backlogs where the dominance of the need for housing comes from low-income people at income levels below, a synchronization effort is needed that harmonizes between central regulations and local conditions. Therefore, research questions are formulated as follows: 1) How effective is the implementation of the housing grant policy for the MBR in the concept of reinventing the policy?; 2) What are the implementation factors and policy models that are in accordance with the conditions of East Kutai Province after the policy reinventing process? The purpose of this study is to measure the effectiveness of the implementation of the housing grant policy for the MBR in the concept of reinventing public policy, to analyze the driving and inhibiting factors for the implementation of housing finance, to formulate a housing grant policy model . The main theory in this research is public policy, while the supporting theory is the theory of social change, social behavior, functional structural. The concepts used include Reinventing Public Policy, Ecosoc Rights, Regional Autonomy, Synchronization, Residential Housing, Housing Financing for MBR, and Strategies for Acquisition and Acquisition of Houses for MBR. Mixed research methods (mix methods) combine quantitative and qualitative data. The research instruments were questionnaires and interview drafts using data collection techniques through surveys of 135 respondents and in-depth interviews with four informants. Data analysis performed synthesis of quantitative data and qualitative data. The results of this study are that the implementation of public policy on providing financial assistance through the FLPP program is effectively applied to MBR, taking into account the synchronization of the financing. The concept of reinventing describes the complexity of a public policy shifting into social policy in its implementation so as to form social protection originating from local initiatives. The result lies in the strength of MBR in putting forward local initiatives to establish social protection. The position of the MBR and the government are equal in implementing policies so that the concept of development is decentralized and easy to evaluate through synchronizing various things. The driving factor is related to the synergy, cooperation and transparency of stakeholders in interpreting social welfare. While the inhibiting factors underline the integrity and loyalty of stakeholders and MBR to utilize existing resources and adapt to the policy environment. So based on this influence a policy model emerges using the lens of reinventing policies that are based on guaranteeing social welfare and leading to local initiatives. Building a new concept regarding changing the position of public policy into social policy. This change in perspective highlights elements of social welfare guarantees and local initiatives for the implementation of a more autonomous and implementable policy for the MBR

    Construction of Audience Perceptions of Jang Hansol's Personal Branding in YouTube Vlog Content at Santa Maria Catholic High School Malang: A Phenomenological Study of Korean Roemit YouTube Vlog Content

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    With the increasingly rapid development of technology and information, it is necessary to follow changes in the use of information technology as part of cultural changes in society itself. And currently social media is the most effective medium for promotion and information fields that can be used to see the extent to which people care and care about other people's work. One of the information and promotion platforms is YouTube as an audio visual that is easy to see and hear. by society. A person who has a YouTube account is called a YouTuber. The term YouTuber has become popular in recent years, and YouTubers have emerged with daily vlog content. A YouTuber who has many subscribers with positive content is Jang Hansol with the name YouTube Korea Reomit. This YouTuber from South Korea started his career on August 26 2016. Netizens have become well-known to his name because of his ability to speak Javanese, complete with his trademark medhok accent, because he has lived in Indonesia, especially the city of Malang, for dozens of years. This research uses qualitative methods to obtain overall results and conclusions. This research examines social reality using a tectonic model. The constructivist model is almost the antithesis of the understanding that places observation and objectivity in the search for facts or science. This model views social science as a systematic analysis of socially meaningful action through direct and detailed observation of social actors involved in creating and maintaining/administering managing their social world. The results of this research from the sensation stage show that audience vision allows a person to observe facial expressions, body gestures and visual appearances which are part of a person's personal branding. Information processed through the sense of sight helps the audience form an initial impression of the person, such as whether they exhibit confidence, expertise, or a certain personality. Audiences use the sense of sight to form an initial impression of someone's personal branding through observing facial expressions, body gestures and visual appearance. Audiences use their sense of hearing to form an initial impression of other people's personal branding by capturing voice intonation, speaking style and verbal messages, as well as providing information based on what they hear. The conclusion of this research is that Jang Hansol's personal branding through online platforms is the key to building her unique identity and achieving professional goals. Audiences experience stages of sensation, attention, and interpretation when watching Jang Hansol's actions. The opinions formed from his personal branding reflect the diversity of perspectives and audiences' understanding of the character and values ??he displays. Jang Hansol's personal branding also influences the formation of audience trust, with consistency, authenticity and integrity being key elements in this process.The trust that is built influences how the audience interacts with Jang Hansol in the future. Apart from that, Jang Hansol's personal branding also influences audience decisions

    A Gender Analysis of Youths’ Aspirations and Resilience in the COVID-19 era in Nigeria

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    This article examined young men and women’s expressions of life aspirations and resilience strategies during covid-era. It further explored how gendering norms and practices of masculinity and femininity play a role in their definitions of success and resilience as they face constraints and opportunities presented by covid-19. The study utilised mixed method research comprising a cross sectional survey and ethnographic methods among 1659 Nigerian youth aged 15 years and to 35 years. The study highlighted the mutually reinforcing influences of a social disruption on youth’s self-understanding and normative gendered practices. Definitions of what constitutes success during a socially disruptive pandemic era and how young people frame aspirations provide a lens to understanding resilience. This study sheds light to how the youths’ experiences of gendering norms of masculinity and femininity create differentiated conditions on one hand and shape resilience on the other. Based on the findings, this article recommends a consideration of multiple adaptive systems for youth resilience in advocacy and programmatic interventions following disruptive conditions. Policies, programmes, and youth-centric structures aimed at strengthening resilience should factor internal and external factors which promote or hinder resilience such as social networks and gendered social norms.&nbsp

    Effect of SRM (Student Relationship Management) on Student Satisfaction: A survey-based analysis on undergraduates across various computer education institutes in Patiala, Punjab

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    This research developed a model of student satisfaction through literature review, identifying factors influencing perceptions of higher education institutions. A questionnaire was designed to survey student opinions, and regression analysis validated the model, with 50% of the variation in satisfaction explained by the identified factors. Key contributors to student satisfaction included infrastructure such as libraries, labs, and sports facilities, technology, and placement services. Technological tools like Learning Management Systems (LMS), smartboards, and communication platforms such as WhatsApp were significant influencers of satisfaction and performance. Placement services emerged as vital, while curriculum design showed limited impact. This study emphasizes the importance of meeting student expectations for a conducive learning environment, good academic facilities, and robust career support. Enhanced student satisfaction can boost institutional reputation and rankings, attracting dedicated students and ensuring sustainable growth

    The Post-Peace Political Dynamics in Aceh Province The Role and Existence of Local Parties on Banda Aceh’s Regional Head Election in 2017, of Indonesia

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    The main problem of this study is First, how are the political dynamics of local parties on the regional head election in Banda Aceh 2017? Second, what is the role and existence of Partai Aceh as a local political strength in the regional head election in Banda Aceh 2017? The method in this study is a qualitative approach with a sample of Local and National party administrators, Society Figures, Ex-Combatants of GAM, Commissioners of the Aceh Independent Commission (KIP), voters/society, academics, and political figures. The results of the study are First, there is a political transition occurring in Aceh post-peace, political struggle through Local Parties such as Ex-Combatants founded Aceh Party (PA). Since the two elections, Partai Aceh was able to increase the highest number of votes by dominating the parliament and Aceh government. However, on the Aceh Governor election in 2017, the Aceh Party (PA) suffered defeat. It was caused by an internal feud and a split of Partai Aceh (PA) between Muzakir Manaf as General Chair and Zaini Abdullah together with Zakaria Saman as Tuha Peut (Advisory Board). It resulted to the different perspectives on determining and appointing a candidate for Aceh's Governor. By management's decisions and meetings of the central leadership council, Partai Aceh (PA) recommended Muzakir Manaf as a candidate for Aceh's Governor, but Zaini and Zakaria Saman did not agree to this appointment because they also hoped to be elected as Governor. Based on this decision, they left Partai Aceh (PA), followed by all of their sympathizers and supporters. Indeed, there have been different perspectives and political interests of Zaini, Zakaria, and Muzakir Manaf since they became Governor and Deputy Governor of Aceh in 2012-2017, the peak was after the appointment of a candidate for Aceh Governor in 2017. Second, two periods of Ex-Gerakan Aceh Merdeka (GAM) as Aceh Governor Leadership, there were many policies and development programs for Aceh were initiated and implemented, including Islamic Sharia, Health Insurance (JKA) program, handling of conflict victims, Grand Mosque renovation, social assistance program for combatants, establishment of Institut Wali Nanggroe, Flag Qanun, Hymn and Aceh symbol, etc. Meanwhile, it was not implemented proportionally, the poverty and unemployment rate was still high, investment was not working, and economic society was still weak. So there was resistance from Ex-GAM to carry out armed resistance toward the case of Din Minimi, including the conflict victim's disappointment who were not obtaining the development programs. Third, the role of Partai Aceh (PA) and defeat in the 2017 regional election was an internal split which led to a decrease in votes, the votes were taken by Zaini Abdullah, Zakaria Saman, and Irwandi Yusuf. Partai Aceh (PA) also did not carry out internal reforms, so the political recruitment process was only limited to ex-GAM and sympathizers. It resulted in low-quality of human resources. Many political policies and promises could not be implemented cause the voters and sympathizers chose other local and national parties

    Absorption of Rural and Urban Land and Building Tax (PBB-P2) Through the Tax Object Management Information System: Study of Implementation of Tax Object Management Information System Policy Based on East Kutai Regent Regulation Number 44 of 2013 in the East Kutai Regency Area

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    This research aims to determine the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB-P2) through the Taxpayer Information Management System and analyze the factors that support the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB- P2) Through the Taxpayer Information Management System. This research is a type of qualitative research with a descriptive approach. In qualitative data analysis, there are three streams of activities that occur simultaneously, namely data condensation, data presentation, and conclusions. The regional government of East Kutai Regency is trying to increase Original Regional Income (PAD) by optimizing the management of Regional Tax collection. This is done through the implementation of an online and integrated information and technology-based Tax Object Information Management System. The research focus includes taxpayers in East Kutai Regency which has a total number of tax objects reaching 146,248, with around 70% more tax arrears compared to other districts. The policy implementation process for the absorption of Rural and Urban Land and Building Tax (PBB-P2) is carried out based on the East Kutai Regent's regulation Number 44 of 2013. Implementation steps include policy formulation by the Regional Government, including determining tax rates, regulations, tax exemptions, and related provisions. The Tax Object Management Information System (SISMIOP) is used to manage tax data, monitor policy implementation, and report results. Supporting factors for policy implementation through SISMIOP include efficiency in managing tax object data, support for tax outreach and education activities, as well as providing better access to taxpayers regarding tax information. The East Kutai Regency Government uses SISMIOP for monitoring, supervision and decision-making regarding taxes to ensure taxpayer compliance and optimal tax collection

    Legal Protection of Outsourcing Workers in Manokwari District, Indonesia

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     The development of the business world in Indonesia, which is increasingly growing in number and has tight competitiveness, has forced company owners to try to improve the quality of their effective and efficient business performance by employing as many workers/laborers as possible with the minimum number of workers possible in the hope that workers/laborers can provide significant contribution and profit to the company. Outsourcing problems are pretty varied as its use is increasingly widespread in the business world while existing regulations still need to be improved to regulate already underway outsourcing. This research aims to determine the application of working time requirements and rest time, calculate overtime wages for outsourcing workers in Manokwari Regency, and determine legal protection for outsourcing workers in Manokwari Regency. This research uses a qualitative approach with a descriptive data approach. The research location is in Manokwari Regency, Indonesia. Data sources include primary and secondary data. The data collection techniques used were interviews and documentation. The data analysis techniques in this research are presented descriptively, namely by explaining, describing, and illustrating according to the problems related to the research. The research results show that implementing rest time requirements in the workplace is critical in maintaining employee well-being and productivity. This includes establishing a clear policy regarding the duration and schedule of breaks by applicable government regulations and labor laws. Companies must ensure that work and rest schedules comply with established legal standards to avoid potential conflicts and legal sanctions

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    International Journal of Research in Social Science and Humanities (IJRSS) ISSN:2582-6220, DOI: 10.47505/IJRSS
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