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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Public and Business Accounting
Anggraeni, Ary Yunita
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Economics, Econometrics & Finance Social Sciences

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Implementasi Insentif Pajak kepada Wajib Pajak Perajin Kendang Makam Bung Karno yang Terdampak Pandemi Virus Covid-19 June, Cindy Getah Trisna; Anggraeni, Ary Yunita
Journal of Public and Business Accounting Vol. 2 No. 2 (2021): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v2i2.270

Abstract

Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
The Influence of environmental mindsets and cultural values on sustainable behavior intentions Anggraeni, Ary Yunita; Bakhtiar, Yohan; Jyuhn Wang, Hurng; Tse Hou, Tony Chieh
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p151-161

Abstract

This study explores the interplay between long-term orientation traditions, strategic planning, and their influence on Generation Z mindset and environmental sustainability concerns in Indonesia. This study investigates how cultural values and future-focused behaviors shape attitudes toward ecological responsibility. Data collection was conducted through an online questionnaire targeting students from private universities across various Indonesian regions, providing a diverse perspective. Using advanced analytical methods with SmartPLS, the study reveals that Generation Z in Indonesia exhibits a significant awareness of and engagement with environmentally themed initiatives. These findings highlight the generational shift toward prioritizing sustainability within societal and cultural contexts. The research contributes theoretically and practically by enhancing the understanding of generational dynamics in sustainability efforts and offering actionable insights for policymakers, educators, and environmental organizations. Ultimately, it underscores Generation Z's potential as a key driver of sustainable development, aligning with Indonesia’s long-term environmental goals.
Co-Authors CINDY GETAH TRISNA JUNE Jyuhn Wang, Hurng Tse Hou, Tony Chieh Yohan Bakhtiar