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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Journal of Social and Policy Issues Educoretax
Utomo, Rachmad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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Adaptation of Directorate General of Taxes employees participating in the Internal Job Vacancy (IJV) program Solikhatin, Lulus; Utomo, Rachmad
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.881

Abstract

This research aims to investigate the considerations of employees at the Directorate General of Taxes in participating in the Internal Job Vacancy (IJV) program and their post-placement adaptation practices in the recent workplace. The study adopts a qualitative approach by interviewing individuals who have successfully completed the IJV program and are affiliated with the Directorate General of Taxes. The research describes the various considerations reported by the participants regarding their decision to participate in the IJV program, which are then compared with relevant theories and categorized into four main categories: homebase, passion, organizational policies, and job satisfaction. Furthermore, the research also explores the phenomenon of culture shock and adaptation practices in the recent workplace. The adaptation practices are classified into two categories: job-related and equipment-related adaptation, as well as adaptation with colleagues. Job-related and equipment-related adaptation involves employees participating in training, engaging in self-directed learning, and adopting a "learning by doing" approach. On the other hand, adaptation with colleagues involves open communication and familiarizing oneself with communication practices, including hierarchical communication with managers, within the work environment.
The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students Al Aqilah, Muhamad Refkhi; Maharani, Arya Putri; Nagara, Devitama Patria; Gumilang, Gabiela; Sutanto, Meithasya Putri; Setiawan, Prayoga; Utomo, Rachmad
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1186

Abstract

This study aims to analyze the influence of Instagram social media usage and the information quality of the @ditjenpajakri account on fulfilling the tax information needs of PKN STAN students. Using a quantitative method with a survey approach, data were collected from 97 active PKN STAN students through a questionnaire. The analysis results indicate that social media usage and the information quality of @ditjenpajakri significantly influence the fulfillment of PKN STAN students' tax information needs, with an F-test value of 0.0000. The four social media indicators—context, communication, collaboration, and connection—were well-rated by respondents, who agreed that these factors effectively meet their information needs. Most respondents agree that the content uploaded by @ditjenpajakri meets the criteria for high-quality information, including accuracy, timeliness, relevance, and completeness. It is expected that the Directorate General of Taxes will maintain and improve the quality of content on Instagram, particularly in terms of accuracy, timeliness, and relevance of information.
The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province Nugroho, Edi; Harsoyo, Allamanda Titania; Ilyas, Guntoro; Dewi, Cynthia Atika; Siagian, Maria Florensia; Utomo, Rachmad
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1334

Abstract

This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.
Co-Authors Al Aqilah, Muhamad Refkhi Aritonang , Yoke Ruminson Dewi, Cynthia Atika Edi Nugroho Gumilang, Gabiela Harsoyo, Allamanda Titania Ilyas, Guntoro Iriansyah, Nur Firman Kusuma, Michael Maharani, Arya Putri Nagara, Devitama Patria Nurcahyo, Marsanto Adi Rebeca, Brigitha Mega Setiawan, Prayoga Siagian, Maria Florensia Solikhatin, Lulus Sri Murwani Sutanto, Meithasya Putri