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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Locus Penelitian dan Pengabdian
KAUTSAR, DZAID AL
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Mathematics

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Evaluation of Iso 31000 Risk Implementation in in DKI Jakarta Provincial Government-Owned Enterprises (BUMN) Subsidiaries (Case Study on PT B, A Subsidiary of PTX) Kautsar, Dzaid Al; Djakman , Chaerul D.
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 10 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i10.4947

Abstract

PTX is a regionally-owned enterprise of the Jakarta provincial government operating in the public transportation sector, and PT. B is a subsidiary of PT. X engaged in property development and property management, particularly in the Jakarta area. Since its establishment in 2020, PT. X has not conducted an evaluation regarding the conformity of ISO 31000 implementation in risk management at PT. B. This study aims to evaluate the conformity of risk management at PT. B based on ISO 31000. The research uses a case study approach through document observation, interviews, and literature findings. The results of this study indicate that PT. B is aware of the importance of risk management implementation and has made efforts to apply risk management. However, the implementation of risk management is still not in accordance with the ISO 31000 risk management standard. PT. B does not yet have an integrated system related to risk management implementation. The risk management documentation process is still carried out in a simple manner. The processes of identification, mitigation, monitoring, and evaluation are still focused on top risks. PT. B also does not yet have a dedicated work unit for risk management within the company. It is expected that this research can serve as evaluation material for the company, especially the risk management work unit, so that the implementation of risk management can be maximized in accordance with ISO 31000 standards. Abstracts are written in Indonesian and English, consisting of the main problem, objectives, methods, and research results.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di Kota Bontang) KAUTSAR, DZAID AL
Jurnal Ilmiah Mahasiswa FEB Vol. 6 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Pajak memberikan kontribusi terbesar bagi penerimaan Negara. Semakin tinggi penerimaan pajak maka semakin tinggi penerimaan Negara. Penerimaan pajak dapat ditingkatkan melalui kepatuhan wajib pajak. Akan tetapi, korupsi yang sering terjadi di dalam Direktorat Jenderal Pajak berpotensi memudarkan kepercayaan masyarakat terhadap pemerintah dalam mengelola dana yang bersumber dari pajak dan berdampak pada menurunnya kepatuhan wajib pajak. Kepatuhan wajibpajak dapat ditingkatkan melalui kesadaran wajib pajak, sanksi perpajakan, dan tax amnesty. Tujuan penelitian ini adalah untuk menganalisis pengaruh kesadaran wajib pajak, sanksi perpajakan, dan tax amnesty terhadap kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dan data dikumpulkan menggunakan metode survei, yaitu menggunakan kuesioner. Responden adalah 100 wajib pajak orang pribadi di kota Bontang. Data penelitian dan hipotesis dianalisis menggunakan model persamaan struktural (SEM) berdasarkan Partial Least Squares (PLS). Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, sanksi perpajakan, dan tax amnesty memiliki pengaruh positif terhadap kepatuhan wajib pajak. Studi ini memberikan pedoman bagi Direktorat Jenderal Pajak untuk dapat mensosialisasikan pentingnya membayar pajak untuk meningkatkan kesadaran wajib pajak dan pelaksanaan sanksi perpajakan yang berlaku, serta meningkatkan pelayanan tax amnesty agar mampu meningkatkan kepatuhan wajib pajak.Kata Kunci: Kesadaran Wajib Pajak, Sanksi Perpajakan, Tax Amnesty, Kepatuhan Wajib Pajak
Co-Authors Djakman , Chaerul D.