11 research outputs found
Application of Critical Chain Project Management on Engine Maintenance at PT. Rekatama Putra Gegana Aviation
No full textPlanning is a crucial element for aircraft maintenance companies to achieve higher profitability. However, in practice, the company still employs traditional planning methods, which are deemed inefficient as they do not consider the productivity of each task involved, leading to issues arising from human behavior tendencies causing additional time for task completion. Aircraft maintenance planning can be improved by employing the Critical Chain Project Management (CCPM) method, which offers a different approach to determining the time and cost of aircraft maintenance. This method addresses multitasking, student syndrome, Parkinson's law, and provides buffers at the end of tasks. Analysis results show that the completion time for tasks within the company, totaling 76 days, differs by 14 days compared to the completion time using the CCPM method, which is 62 days. This indicates that employing the CCPM method for engine maintenance is more effective and efficient. The efficiency achieved amounts to Rp7,036,323
The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities
No full textThis research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment
INTENSIFIKASI KOMPETENSI PAJAK PADA RELAWAN PAJAK DI UNIVERSITAS TERBUKA
No full textThis study aims to determine the role of the Tax Center at Universitas Terbuka and the intensification of competence for tax volunteers before being deployed to taxpayers in assisting activities in filling out tax returns. This research was conducted through a qualitative method by presenting descriptive data obtained from literature studies and observations at the Tax Center Universitas Terbuka. Intensification is held by providing training materials, namely: Communication and Leadership, Tax Awareness and Annual SPT, Completing Annual Individual SPTs, and Code of Conduct. In addition, webinars, sharing sessions, and literacy clubs are held. All of these activities are a form of Pengabdian Masyarakat as part of Tridharma Perguruan Tinggi and establish synergy with the Banten Regional Office of the Directorate General of Taxes. Based on the evaluation results of Taxpayers who receive assistance from Tax Volunteers, they are satisfied with the services provided by Tax Volunteers, both from their role in providing assistance and also from the way they communicate with Taxpayers, which is considered helpful with the existence of Tax Center activities and hoping that the activities consistently exist annually. Keywords: Tax Competency Intensification; Tax Center; Tax Volunteers.
The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022)
No full textTax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research utilized a descriptive quantitative methodology and for sample was selected through purposive sampling, identifying 14 companies meeting predefined criteria. The data collected was subjected to analysis using IBM SPSS Statistics 25, which included Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicated a noteworthy impact of profitability on tax avoidance, while the size of the company did not demonstrate a significant influence on tax avoidance. Moreover, the observation revealed that the joint consideration of both profitability and company size had a significant impact on tax avoidance
RENJANI TAX CENTER UNIVERSITAS TERBUKA: ASISTENSI SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI
No full textDalam rangka meningkatkan kepatuhan pajak, Tax Center Universitas Terbuka berperan aktif bekerja sama dengan Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Banten menyelenggarakan kegiatan tahunan yaitu relawan pajak. Tahun 2024, kegiatan relawan pajak menggunakan sistem baru yang bernama relawan pajak untuk negeri (renjani). Renjani menjadi kegiatan utama dalam Pengabdian kepada Masyarakat (PkM) yang dilakukan oleh Tax Center Universitas Terbuka (UT) dengan memberikan kesempatan mahasiswa untuk membantu masyarakat dalam memenuhi kewajiban perpajakannya berupa pelaporan SPT Tahunan Orang Pribadi. Mahasiswa yang mendaftar mengalami kenaikan dari tahun 2023 sebanyak 58 mahasiswa dan di tahun 2024 sebanyak 500 mahasiswa hanya dalam waktu 3 hari dibuka pendaftarannya. Tetapi berdasarkan penyaringan berupa kriteria yang ditetapkan, wawancara, pelatihan, leveling terdapat 11 mahasiswa yang dinyatakan sebagai mahasiswa renjani, salah satu mahasiswa Tax Center UT ketika dalam leveling mendapatkan nilai 3 tertinggi di lingkungan Kanwil DJP Banten. Kegiatan yang dilaksanakan berupa pendampingan pelaporan Wajib Pajak Orang Pribadi (WPOP) di lingkungan Universitas Terbuka maupun di Kantor Pelayanan Pajak (KPP) Pratama. Pelaporan menggunakan e-Filing, hasil yang ditemui terdapat banyak Wajib Pajak Orang Pribadi yang lupa password, lupa efin, membuat NPWP, belum melakukan NIK menjadi NPWP. Dalam pendampingan tersebut diselesaikan dengan baik hingga dilaporkannya SPT Tahunan Wajib Pajak Orang Pribadi. Setelah melaksanakan kegiatan asisten pelaporan SPT Tahunan bersama renjani, mahasiswa tetap aktif mengikuti seminar yang diselenggarakan oleh DJP karena mengumpulkan point keaktifan dalam sistem. Tax Center Universitas Terbuka akan berusaha mengembangkan model yang tepat dan terus aktif dalam menjadi jembatan ke masyarakat terkait kepatuhan maupun kesadaran paja
Perceiving Ecotourism Awareness under Regulatory Fit, Volunteering Experience and Lifestyle
No full textIndonesia has high potencies of ecotourism attractions, including its natural biodiversity and traditional values spreading in various regions of the archipelagos. However, the shortcoming remains exhibited by many individuals showing poorly pro-environment behavior in tourism places regarding to environmentally and socially. Therefore, our study aims to observe the effect of regulatory fit manipulation (promotion-focus vs. prevention-focus) on increasing emotional involvement to improve ecotourism awareness and examine the antecedent factors that influence individuals’ attitudes towards ecotourism attitudes, which are volunteering experience and consumptive lifestyle. This research is conducted by experimental research to examine two groups of participants under different regulatory fit manipulations (promotion-focus vs. prevention-focus). Data were analyzed by using the multivariate analysis method. Our study revealed that regulatory fit manipulation affects attitudes towards ecotourism, especially under different volunteering experiences and consumptive lifestyles. Thereby, we reveal that embodying regulatory fit for such an environmental campaign effectively enhances consumers’ attitudes toward pro-environmental and ecotourism
From Crisis to Growth: A Digital Platform Strategy for Tanjung Lesung SEZ Using the SOAR Framework (2018-2024)
No full textTanjung Lesung, Indonesia's first Tourism Special Economic Zone (SEZ), suffered setbacks from the 2018 tsunami and the COVID-19 pandemic. These crises led to decreased tourist visits, raising safety concerns and impacting the area’s image. Thus, this study explores the role of digital platform-based promotion in revitalizing Tanjung Lesung SEZ by assessing the effectiveness of Tanjung Lesung’s official digital channels in rebuilding its brand, enhancing engagement, and attracting visitors as well as using the SOAR (Strengths, Opportunities, Aspirations, Results) framework to develop actionable strategies that contribute to an enhanced digital marketing strategy for Tanjung Lesung. This research is a descriptive qualitative method, incorporating surveys and interviews from the Penta helix point of view and undertaking digital analytics. This study found that word-of-mouth remains a powerful tool in attracting visitors to Tanjung Lesung. Thus, the findings suggest that leveraging personal recommendations from friends and family contributes significantly to building a positive reputation. Therefore, The digital strategy encourages visitors to share their experiences online, further amplifying word-of-mouth impact and building community trus
Naskah Akademik Program Studi S-1 Perpajakan
No full textProgram Studi S1 Perpajakan Fakultas Hukum Ilmu Sosial dan Ilmu Politik (FHISIP) UT ditawarkan atas dasar kebutuhan pasar. Ketersediaan Sumber Daya Manusia (SDM) bidang perpajakan yang dapat mendukung upaya peningkatan kesadaran masyarakat dalam memenuhi kewajiban pajaknya masih
sangat kurang. Kebutuhan yang tinggi di bidang perpajakan, belum diimbangi dengan ketersediaan SDM bidang perpajakan. Jika di lihat jumlah perguruan tinggi yang menyelenggarakan program perpajakan, hanya sekitar 4 Perguruan Tinggi. Rata-rata mereka memiliki mahasiswa program perpajakan jenjang D-1 sampai D-4/S-1, kurang dari 1000 mahasiswa.
Penelitian ini menggunakan pendekatan kualitatif, karena peneliti ingin mengetahui potensi pasar bidang perpajakan secara menyeluruh dan komplek. Untuk mendapatkan data yang diperlukan, peneliti melakukan survai awal kepada 521 responden tentang minat masyarakat terhadap Prodi S1 Perpajakan UT, dilanjutkan dengan melakukan studi banding ke beberapa perguruan tinggi yang memiliki Program
Studi S1 atau D4 Perpajakan atau Fiskal, dan studi dokumentasi.
Hasilnya menunjukkan bahwa 53 persen dari responden mengatakan bahwa Prodi S1 Perpajakan dipilih karena sesuai dengan pekerjaannya saat ini. Kemudian 80,8 persen memilih kuliah di UT karena waktunya dapat fleksibel, sehingga tidak mengganggu mereka untuk tetap bekerja.
Sedangkan potensi pasar yang ada, dari Lembaga pemerintah, estimasinya sekitar 1.204 orang; dan dari Lembaga BUMN, BUMD, dan perusahaan swasta lainya, estimasinya sekitar 59.848 orang
Kajian Manajemen Perpajakan dan Good University Governance di Perguruan Tinggi Negeri Badan Hukum dengan Penerapan di Universitas Terbuka
No full textTerkait adanya Surat Edaran Direktur Jenderal Pajak Nomor SE-34/PJ/2017 tentang penegasan perlakuan perpajakan Perguruan Tinggi Negeri Badan Hukum (PTNBH), UndangUndang Harmonisasi (UU HPP) Peraturan Perpajakan, dan Peraturan Pemerintah No. 39 Tahun 2022 tentang Perguruan Tinggi Negeri Badan Hukum Universitas Terbuka, maka diperlukan kajian khusus untuk kesiapan Universitas Terbuka dalam menerapkan setiap kebijakan yang ada, dan untuk menjaga kualitas diperlukan tata kelola universitas yang baik atau yang dikenal Good University Governance (GUG). Penelitian ini mengkaji bagaimana proses manajemen perpajakan dan GUG diterapkan pada Universitas Terbuka secara komprehensif. Metodologi yang digunakan adalah pendekatan Research and Development dengan pendekatan kualitatif dan mencari informasi dari informan PTNBH untuk menjadi referensi dalam membuat kebijakan yang tepat dan tidak merugikan sumber daya manusia di Universitas Terbuka. Dengan adanya Undang-Undang Harmonisasi Peraturan Perpajakan dan perubahan status PTNBH, maka akan semakin sedikit kegiatan Tridharma Perguruan Tinggi dikecualikan dari pemotongan/ pemungutan pajak. Oleh karena itu, perlu mempertimbangkan untuk merekonstruksi kebijakan khusus PTNBH agar memastikan ketentuan pajak yang
berlaku sejalan dengan prinsip pemungutan pajak yaitu harus didasari oleh prinsip kepastian dan keadilan, serta dikawal penyelenggarannya sebagai bentuk tata kelola yang baik dengan melihat transparansi, akuntabilitas, responsif, independen, dan keadilan. Manajemen yang baik akan menghasilkan kesejahteraan dan keadilan untuk setiap pemangku kepentingan yang berdampak kepada kualitas pendidikan dengan melihat otorisasi yang sudah bersinerg
