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All Journal Jurnal Administrasi Bisnis Dia: Jurnal Administrasi Publik Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Administrasi Bisnis FISIPOL UNMUL Jurnal Strategi dan Bisnis JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Journal of Economic, Management and Entrepreneurship International Journal of Business and Quality Research
Handini, Yuslinda Dwi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENERAPAN CORETAX DALAM PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 15 PT YTA OLEH KKP GARFILD POSUMAH Hanifa Aqil; Handini, Yuslinda Dwi
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.101

Abstract

The Directorate General of Taxes has introduced a new reform in the tax administration system called Coretax. This system integrates all core tax administration processes, including taxpayer registration, tax return filing, payment, audit, and tax collection for all types of tax objects in Indonesia, including Income Tax Article 15. Coretax represents one of the government’s efforts to improve the efficiency of tax governance. The purpose of this Internship Program is to understand the implementation of Coretax in fulfilling the Income Tax Article 15 obligations of PT YTA, facilitated by KKP Garfild Posumah. The data used in this Final Report consists of quantitative data obtained from the calculation, withholding, payment, and reporting of Income Tax Article 15, as well as qualitative data obtained through observations and interviews with the management and staff of KKP Garfild Posumah, along with secondary data from processed sources. The findings show that the implementation of Coretax in fulfilling the Income Tax Article 15 obligations of PT YTA involves several stages. The first stage is calculating Article 15 tax on domestic shipping based on input tax invoices received by PT YTA using a rate of 1.2% of the selling price. The second stage involves preparing and posting the withholding tax slip for transportation services rendered to the counterparty. The third stage is drafting the tax return to obtain a Billing ID, which is used for the payment of the payable tax through designated banks or post offices. Once the payment process is completed, PT YTA is automatically considered to have reported its payable Income Tax Article 15 through the Periodic Income Tax Return in the Coretax system. This implementation shows that PT YTA has fulfilled its tax obligations by performing calculation, withholding, payment, and reporting through the Periodic Income Tax Return.
Pengaruh Perceived Value terhadap Purchase Intention pada Produk Eiger di Jember Kusuma, Riski Nata; Handini, Yuslinda Dwi
Jurnal Administrasi Bisnis FISIPOL UNMUL Vol 14, No 2 (2026): Jurnal Administrasi Bisnis
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jadbis.v14i2.25994

Abstract

Pertumbuhan industri outdoor fashion di Indonesia memicu persaingan ketat yang mengharuskan setiap merek memahami persepsi nilai calon konsumen guna meningkatkan daya saing. Penelitian ini bertujuan untuk menganalisis pengaruh konsep persepsi nilai yang diturunkan dalam empat variabel yaitu, nilai fungsional, nilai sosial, nilai emosional dan nilai lingkungan terhadap minat pembelian calon konsumen produk Eiger di Jember. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis explanatory research. Sampel peneltian berjumlah 100 responden yang merupakan calon konsumen Eiger, dipilih melalui teknik purposive sampling. Pengumpulan data melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa nilai fungsional dan nilai sosial tidak memiliki pengaruh yang signifikan. Sedangkan, nilai emosional dan nilai lingkungan memiliki pengaruh yang signifikan terhadap minat pembelian calon konsumen. Secara simultan, nilai fungsional, nilai sosial, nilai emosinal, nilai lingkungan memiliki pengaruh yang signifikan sebesar 60% terhadap minat pembelian calon konsumen. Temuan ini mengindikasikan bahwa nilai emosional dan nilai lingkungan menjadi pertimbangan utama calon konsumen Eiger di Jember.Kata Kunci: persepsi nilai; nilai fungsional; nilai emosional; nilai lingkungan; minat pembelian;
Co-Authors Angga, Anjas Bayu Basid, Muhammad Bidhari, Sandhika Cipta Damayanti, Alfia Edy Wahyudi Elliot, McCarty Fauziyah, Ria FOEH, Ricky Ekaputra Habeahan, Hendro Hanifa Aqil Ika Sisbintari Joko Mulyono Kristianto, Wheny Kusuma, Riski Nata Lailiyah, Nurul Mastika, I Ketut Muhammad Fa'iq Muna Samudra, Sandy Dharma Shirly Da Zulfa Sri Wahjuni Suhartono Wheny Khristianto Xavier, Murphy Xu, Shanshan