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Journal : JISIP: Jurnal Ilmu Sosial dan Pendidikan

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region Suharyadi, Suharyadi; Nasrullah, Nasrullah; Riyanto, Didik
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i1.6305

Abstract

The aim of this research is to determine the effect of the motor vehicle tax reduction program on taxpayer compliance, to determine the effect of transfer of name duty exemption on taxpayer compliance and determine the effect of the motor vehicle tax reduction program and exemption from the transfer of title fees together on taxpayer compliance in the North Jakarta area. This research uses a quantitative descriptive method with data collection techniques through distributing questionnaires. This research uses random sampling with samples108 at the SAMSAT Office in the North Jakarta area, using multiple linear regression data analysis techniques. The results of this research show that there is an influence of the motor vehicle tax whitening program on taxpayer compliance, and there is an influence of transfer of name duty exemption on taxpayer compliance and there is an influence of the motor vehicle tax reduction program and the exemption from transfer fees together on taxpayer compliance in the North Jakarta area. The variables of the motor vehicle tax reduction program and name change exemption have an influence on taxpayer compliance currently and have an influential contribution of 17,8% on the taxpayer compliance variable. It is hoped that the results of this research will contribute to further research
Performance Analysis and Financial Projections of Shipping Companies Riyanto, Didik; Ristiani, Sinta; Mulyani, Sri
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 9, No 2 (2025): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v9i2.8434

Abstract

The level of competition in the sea transportation industry continues to experience increasing growth every year. This research aims to determine the development of the financial performance of Shipping Company and what the future condition of the company's finances will be, as a business strategy to face competitive competition. This research uses a descriptive quantitative approach by measuring the 2019-2023 financial statements using Net profit margin, Return on Assets, Earning Before Interest Tax Depreciation and Amortization and compound annual growth, and projecting financial conditions for the next 5 years, namely 2024-2028 based on assumptions. Data collection techniques use secondary sources and primary sources, namely interviews and documentation. Results of historical financial research (Common Size, Trend and CAGR) in 2019-2023. The company experienced fluctuating conditions for financial performance (NPM, ROA, EBITDA) in 2019-2023. The company was quite good with a medium Z-Score level > 1.1 and projected conditions The Company's finances for 2024-2028 have increased significantly each year.