4 research outputs found
Pengaruh Tax Amnesty, Sanksi Pajak dan Sosialisasi Perpajakan Terhadap Penerimaan Pajak di KPP Pratama Jakarta Jatinegara
No full textDalam hal ini, dampak tax amnesty, sanksi perpajakan, dan sosialisasi perpajakan terhadap penerimaan pajak di KPP Pratama Jakarta Jatinegara harus dipastikan. Metodologi penelitian kuantitatif digunakan dalam bidang studi ini. Semua staf dan karyawan KPP Pratama Jakarta Jatinegara yang sekarang bekerja dalam populasi penelitian. Strategi sampel yang digunakan dalam penelitian ini dikenal sebagai purposeful sampling. Sebanyak 31 orang secara total mengambil bagian dalam survei. Untuk tujuan penelitian ini, data primer digunakan, dengan jawaban responden yang menjadi sumber utama data primer. Dengan menggunakan SPSS 26, regresi linier langsung digunakan untuk menganalisis data. Hasil penelitian adalah sebagai berikut: Sanksi Perpajakan dengan koefisien regresi sebesar 0,938 dan t hitung sebesar 21,569 berpengaruh positif dan signifikan terhadap penerimaan pajak pada KPP Pratama Jakarta Jatinegara; Pengampunan Pajak dengan koefisien regresi sebesar -0,141 dan t hitung sebesar 1,939 tidak berpengaruh positif dan tidak signifikan terhadap penerimaan pajak; dan Sosialisasi Perpajakan, dengan koefisien regresi sebesar 0,938 dan t hitung sebesar 21,569.
Kata Kunci: Tax Amnesty, Sanksi Perpajakan, Sosialisasi Perpajakan, Penerimaan Pajak. / In this, the impact of tax amnesty, tax sanctions, and tax socialization on tax revenue at KPP Pratama Jakarta Jatinegara is to be ascertained. Quantitative research methodology is employed in this area of study. All KPP Pratama Jakarta Jatinegara staff and employees who are now employed in the study's population. The sample strategy employed in this study is known as purposeful sampling. 31 persons in total took part in the survey. For the purposes of this study, primary data is employed, with respondents' responses serving as the major source of primary data. With the use of SPSS 26, direct linear regression was used to analyze the data. The research's findings are as follows: Tax Sanctions, with a regression coefficient of 0.938 and a t count of 21.569, have a positive and significant impact on tax revenue at KPP Pratama Jakarta Jatinegara; Tax Amnesty, with a regression coefficient of -0.141 and a t count of 1.939, has no positive and insignificant impact on tax revenue; and Tax Socialization, with a regression coefficient of 0.938 and a t count of 21.569.
Keywords: Tax Amnesty, Tax Sanctions, Tax Socialization, Tax Revenu
Transformer and text augmentation for tourism aspect-based sentiment analysis
No full textThe 36.98% growth in the quantity of electronic word of mouth (e-WOM) over the past five years presents opportunities for the tourism industry to understand tourists' needs and desires better when analyzed effectively. Aspect-based sentiment analysis (ABSA) is proposed as a solution, as it can identify the sentiment at a more detailed aspect level. Prior research revealed two issues in ABSA: imbalanced datasets and poor performance in representing implicit aspects and opinions. The authors proposed a combination of the bidirectional and auto-regressive transformer (BART) and bidirectional encoder representations from transformers (BERT) models. Leveraging BART capability in modeling context and BERT expertise in modeling text semantics and nuances, the author proposed an ABSA model that combines BART and BERT using the ensemble method. The experimental results reveal that combining these models significantly enhances the performance of the ABSA model, with an F1-score reaching 70%. Furthermore, text augmentation and preprocessing did not bring improvements in ABSA performance
Aspek Yuridis Tanggung Jawab Kurator Terhadap Kelanjutan Pembayaran Pengajuan Klaim Pemegang Polis Perusahaan Asuransi Jiwa Bumi Asih Jaya
No full textPenelitian ini memiliki relevansi yang erat kaitannya dengan tanggung jawab kurator serta peranan hakim pengawas dalam menjalankan fungsi pengawasannya terhadap kinerja kurator, terkhususnya dalam penyelesaian perkara pailit Perusahaan Asuransi Jiwa Bumi Asih Jaya. Dimana dalam kasus ini, kurator pengganti yang bertanggungjawab seharusnya mampu memastikan terjadinya progresivitas dalam pengurusan dan pemberesan harta pailit perusahaan. Selain itu, Hakim Pengawas yang ada juga sudah seyogyanya memastikan terwujudnya transparansi dalam kinerja kurator mengurusi dan membereskan boedol pailit.
Adapun metode yang dipergunakan dalam kajian ini adalah yuridis normatif, dengan pendekatan kasus (case approach). Data yang dipergunakan dalam kajian ini antara lain berupa KUHPerdata, regulasi terkait perasuransian dan kepailitan, serta literatur berupa buku-buku, ataupun jurnal.
Berdasarkan observasi yang ada, maka dapat dikonklusikan bahwa diperlukannya kajian yuridis soal penerapan limitasi peranan kurator, bahkan penerapan sanksi bagi hakim pengawas yang tidak melaksanakan fungsi pengawasannya terhadap kinerja kurator, guna memberikan kepastian hukum terhadap penyelesaian suatu perkara kepailitan.
Kata Kunci:Tanggung Jawab Yuridis Kurator Terhadap
Kelanjutan Pembayaran Klaim. / This research has a close relevance to the responsibility of the curator and the role of the supervisory judge in carrying out its supervisory function on the performance of the curator, especially in the resolution of the bankruptcy case of Bumi Asih Jaya Life Insurance Company. Where in this case, the responsible replacement curator should be able to ensure progressivity in the management and administration of the company's bankruptcy assets. In addition, the existing Supervisory Judge should also ensure transparency in the performance of the curator in managing and managing the bankruptcy estate.
The method used in this study is normative juridical, with a case approach. The data used in this study include the Civil Code, regulations related to insurance and bankruptcy, as well as literature in the form of books and journals.
Based on existing observations, it can be concluded that there is a need for a juridical study of the application of limitations on the role of the curator, and even the application of sanctions for supervisory judges who do not carry out their supervisory functions on the performance of the curator, in order to provide legal certainty for the resolution of a bankruptcy case.
Keywords: Juridical Liability of Curator Towards Continuation of Claim Paymen
PENGARUH TAX AMNESTY, SANKSI PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA JATINEGARA : The Influence of Tax Amnesty, Tax Sanctions and Tax Socialization on Tax Revenue at KPP Pratama Jakarta Jatinegara
No full textAbstract
In these studies, the impact of tax amnesty, tax sanctions, and tax socialization on tax revenue in KPP Pratama Jakarta Jatinegara is to be ascertained. Quantitative research methodology is employed in this area of study. All KPP Pratama Jakarta Jatinegara staff and employees who are now employed in the study\u27s populations. Samples strategy employed in these studies is known as purposeful sampling. 31 persons in total took part in the survey. For the purposes of this study, primary data is employed, with respondents\u27 responses serving as the major source of primary data. With the use of SPSS 26, direct linear regressions was use to analyzing data. Research\u27s findings are as follows: Tax Sanctions, with a regression coefficients of 0.938 and a t counts of 21.569, has a positive and significancy impacts on taxes revenue in KPP Pratama Jakarta Jatinegara; Tax Amnesty, with a regression coefficients of -0.141 and a t counts of 1.939, has no positive and insignificant impact on tax revenue; and Tax Socialization, with a regression coefficients of 0.938 and a t counts of 21.569.
Keywords: Tax Amnesty, Tax Sanctions, Tax Socialization, Tax Revenu
