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All Journal Jurnal Elkolind : Jurnal Elektronika dan Otomasi Industri Neo Journal of economy and social humanities Jurnal Pengabdian Masyarakat Jurnal Teknik Mesin Journal of Mechanical Engineering Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Ekonomi Pertanian dan Agribisnis Hayak Bamara: Jurnal Pengabdian Masyarakat Journal of Golden Generation Economic
Wirawan
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Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mechanical Engineering Social Sciences

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Nepotism Practices in Recruitment Lead to Declining Performance of Educational Personnel: A Case Study at Bosowa University Wirawan
Journal of Golden Generation Economic Vol. 1 No. 2 (2025): Desember 2025 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v1i2.577

Abstract

This study seeks to examine the impact of kinship-based recruiting practices (nepotism) on the reduction in educational staff performance at Bosowa University, with an emphasis on mass recruitment in 2025, which is expected to include features of nepotism. An explanatory survey design is combined with a quantitative approach in the study methodology. The 107 educational staff members of Bosowa University in 2026 make up the study population, and a complete sampling technique is used. Questionnaires, interviews, observations, and personnel data recording were used to gather data. Descriptive statistics, basic linear regression, and various tests were employed in data analysis. Kinship-based recruitment procedures fall into the top category, according to the study's results (score 4.17). An estimated 52% of the 42 educational employees hired between 2023 and 2025 did so through non-competitive means that included nepotism. The performance of education staff hired prior to 2023 (score 3.70) and those hired between 2023 and 2025 (score 2.31) differs significantly, by 37.6%. 48.3% of the reduction in performance is positively and significantly impacted by family-based recruitment techniques. For education staff hired through non-merit methods, this report suggests implementing a meritocracy system, thorough HR audits, and competency improvement initiatives.
Implementation of the Average Effective Income Tax Rate for PKWT Employees at the Security Outsourcing Company PT TFN Santika, Fizki; Wirawan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.364

Abstract

This study aims to analyze the application of the Average Effective Rate (TER) in calculating Article 21 Income Tax (PPh) for employees with a Fixed-Term Employment Agreement (PKWT) pattern at the security outsourcing service company PT TFN. The application of TER is compared with the progressive rate of Article 17, especially after the enactment of the Minister of Finance Regulation (PMK) Number 168 of 2023 concerning Guidelines for the Implementation of Tax Withholdings on Income in Connection with Work, Services, or Activities of Individuals. The study uses a qualitative approach with triangulation techniques through in-depth interviews, field observations, and document analysis, including simulations of PPh 21 calculations using the progressive method and TER for PKWT employees for the period January–December 2024 with various dependent statuses (TK/0, K/0, K/1, K/2, K/3). The results show that TER simplifies the calculation and reporting of PPh 21 and increases administrative efficiency by around 40–50 percent compared to the progressive rate. However, from a fiscal perspective, TER tends to result in potential underpayments of around 30–40 percent on annual tax returns, especially for employees with variable incomes and multiple dependents (K/2 and K/3). This finding confirms the trade-off between administrative efficiency and tax fairness and suggests that the principle of vertical fairness has not been fully achieved. The study recommends increasing TER socialization, tax education for PKWT employees, and strengthening the integration of digital tax systems to minimize the risk of underpayments and future tax disputes.
Co-Authors Adhisuwignjo, Supriatna Aulia Azizah, Azzahra Nur Baenur Fitry, Siti Bagus Wahyudi Baiti, Noor Binusa Suryadi, Satrio Deasy Sandhya Elya Ikawati Dewatama, Denda Editya Hendrawarman Edy Supriyadi Fitri, Ahmad Azriel Iedil Hardjito, Agus Heru Prasetyo Hidayah, Sri Ilmi, Muhammad Ibnu Zainal Kuswanti Mila Fauziyah Rizqi Salsabella Santika, Fizki Sriwahyuni, Dewi Syifa, Noor Tirta Yoga Titis Agunging Tyas Tsuraya, Ghaida Nur Umi Anis Ro’isatin Wijaya, Wildan