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PENGARUH KOMUNIKASI, LINGKUNGAN KERJA, DAN KOMPETENSI TERHADAP KINERJA PEGAWAI Rudianto Hermawan; Rd Kusyeni
Management & Accounting Expose Vol 3, No 2 (2020)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/accounting.v3i2.212

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh komunikasi, lingkungan kerja, kompetensi terhadap kinerja pegawai pada Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat. Metode yang digunakan adalah metode kuantitatif dan paradigma yang digunakan adalah paradigma naturalistik. Berdasarkan analisis regresi linier menunjukkan bahwa secara parsial komunikasi, lingkungan kerja, dan kompetensi berpengaruh positif terhadap kinerja karyawan. Demikian juga secara simultan, komunikasi, lingkungan kerja, dan kompetensi berpengaruh positif terhadap kinerja karyawan. Hal tersebut menunjukkan bahwa semakin baik kondisi komunikasi, lingkungan kerja yang disertai dengan kompetensi yang efektif, akan berpotensi meningkatkan kinerja pegawai. Kata kunci : Komunikasi, Lingkungan Kerja, Kompetensi, Kinerja Karyawan 
Business Strategies and Utilization of Tax Insentive Policies During the Covid-19 Pandemic and Implementation of Restrictions for Community Activities (PPKM) Rd. Kusyeni; Ratih Kumala; Rd. Dancu Lokita Pramesti Dewi; Nadiah Abidin; Ryan Nugraha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2440

Abstract

After the normalization era of the pandemic (New Normal Era) in Indonesia with the new variant of the corona virus, the government issued a policy for the Enforcement of Community Activity Restrictions (PPKM) on the islands of Java and Bali, considering the number of corona virus sufferers is increasing. Enforcement of Community Activity Restrictions (PPKM) all activities are carried out online (online) to avoid community gatherings. Various policies were issued by the government to stabilize economic growth. To maintain State Finance revenue in terms of tax revenue, the government issued a new policy for SMEs and MSMEs considering that the contribution of SMEs and MSME business actors has quite potential. With this policy, what are the efforts and strategies carried out by the government and business people during the COVID-19 pandemic and the imposition of restrictions on community activities. This policy aims to maintain the business continuity of SMEs and SMEs, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting and analyzing data, and finally concluding the data. Based on the results of in-depth interviews with three respondents, the business strategy carried out by SME and MSME actors is in the form of product innovation, so that business opportunities can increase sales at online stores during the Covid-19 pandemic and the Enforcement of Restrictions on Community Activities. Tax incentive policies and SMEs and SMEs have taken advantage of these tax incentives and continue to improve compliance with tax obligations. SMEs players expect socialization and assistance to obtain more detailed information related to the latest tax regulations or policies.
Penerapan Electronic Endorsement atas Pemasukan Barang Kena Pajak Berwujud dari Tempat Lain Dalam Daerah Pabean (TLDDP) ke Kawasan Bebas Batam sebagai Purwarupa Pembangunan Ekosistem Kepatuhan Pajak dan Kemudahan Berusaha Ryan Nugraha; Rd Kusyeni
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1920

Abstract

Electronic endorsement is one of the pivotal policies to provide automation service for the taxpayers and oversee tax compliance in the Free Trade Zone. Therefore, the policy implementation is necessary to be evaluated. Currently, we revealed that the revenue administration faced an absence of an information system to intercept the parties who are not entitled to receive the VAT facility. Furthermore, the remote taxpayers must physically come to the Tax Office when applying for Tax Endorsement. As a result, the compliance cost is increasing. Lastly, the volume of Endorsement documents in the Batam Tax Office is very high, thereby increasing the administration cost for the DGT. To further understand the implementation of electronic endorsement, we interviewed ten stakeholders from the DGT. The writers compiled a matrix to measure policy effectiveness based on four dimensions of Steers Theory, namely management, environment, human resources, and organization. The writers also added another four dimensions in the form of outputs level, satisfaction, product innovation, and intensity achieved based on the theory from Krech et.al. The research showed eight points. First, most informants said improving standard operating procedures, regulations, and IT infrastructures is needed in terms of the management aspect. Second, interoperability cooperation and a new business process are essential. Third, the research showed that the officer conducted professional service for the taxpayers. Fourth, the current Madya Batam Tax Office was still suitable for providing endorsement services in terms of organization. Fifth, most informants support that an easy bureaucracy will improve the services. Sixth, all informants are satisfied with the services. Seventh, the speed of service time is the most important thing at the services level. Lastly, the electronic endorsement policy has been increasing the tax compliance ecosystem. The result suggests that, in general, the Electronic Endorsement policy has been quite effectively implemented, especially in improving tax compliance and ease of doing business in the Batam Free Trade Zone.
Efektivitas Program Earmarking Tax Atas Pajak Rokok Untuk Kesadaran Dalam Upaya Kesehatan Masyarakat di Provinsi DKI Jakarta RD Kusyeni; Nur Sari; Ratih Kumala; Zainal Arifin Yurdani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1421

Abstract

Effectiveness is needed to determine how far the targets have been achieved. Earmarking tax is a government policy in making efficient use of the budget in which the source of revenue and the spending program will be determined specifically as intended. DKI Jakarta is one of the provinces that implements earmarking tax on cigarette taxes. To find out the factors that influence the effectiveness of the earmarking program on cigarette taxes for awareness in public health efforts, the analysis uses Richard M Steer's theory of effectiveness which consists of four characteristics, namely organizational characteristics, environmental characteristics, worker characteristics and policy characteristics and management practices. Based on these four characteristics, the factors that support and influence the effectiveness of the earmarking tax program on cigarette taxes for awareness in public health efforts in DKI Jakarta Province are organizational characteristics. This is because the characteristics of the organization in its implementation are considered effective. One of the factors and efforts that have an impact on the effectiveness of this earmarking tax program, namely the overlapping authority between the central government and local governments, restrictions on the use of tax revenue-sharing funds and delays in depositing by the Ministry of Finance into regional general treasury accounts.
Implementasi Prepopulated Pajak Masukan Dan SPT Masa PPN Pada Aplikasi Efaktur 3.0 Rd Kusyeni; Ryan Nugraha; Sudarwanto Sudarwanto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1919

Abstract

The Directorate General of Taxes (DGT) has released the effector application version 3.0, and its implementation is carried out in stages, namely: the first stage is implemented on 1 February 2020 limited to only 4 LTO Tax Service Offices and the Intermediate Tax Service Office, the second stage in June 2020 is implemented to 27 Taxable Entrepreneurs (PKP) at the LTO Tax Service Office and the Intermediate Tax Service Office in Jakarta, the third phase in August at the LTO Tax Service Office and Representative Tax Service Offices in Madya. On 1 October 2020 this version 3.0 effector was implemented nationally. There are several significant changes from the previous ones including: Prepopulated Input Tax, Import Declaration (PIB) and Tax Return (SPT). Prepopulated Input Tax is not a new application, but an additional application from the 3.0 version of E-faktur, this prepopulated technology is useful for reducing manual work that has been done so far inputting Input Tax data and Goods Import Declaration (PIB) data, so as to reduce input errors that have often occurred. Through prepopulated Taxes for Entrepreneurs, Taxable Entrepreneurs (PKP) do not need to input manually and do not need a QR code scanner application because the input tax effectors data on NPWP and PKP is available by the system and the crediting period is available to be selected according to the crediting provisions. For prepopulated PIB, the benefits that are owned are: Taxable Entrepreneurs (PKP) do not need a key in and there is no more error inputting the State Revenue Transaction Number (NTPN) PIB data on the NPWP of Taxable Entrepreneurs (PKP) which is available by the Directorate General of Taxes system ( DJP) and the Directorate General of Tax and Excise (DJPC). Because the Directorate General of Taxes has been connected with the Directorate General of Tax and Excise on a house to house basis. For VAT period reporting, it will be easier with prepopulated reporting through a web-base affectivity of all tax output data and documents uploaded are available when reporting the VAT period e-spt. It is hoped that this feature will help taxpayers in an effort to report SPT correctly, completely and clearly.
Finance Technology Innovation in the Finance Sector: The Role of E-money on Increasing Tax Revenue Raden Kusyeni; Pandoyo Pandoyo; Ratih Kumala; Mochamad Sofyan
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.041 KB) | DOI: 10.52728/ijtc.v3i2.443

Abstract

The expanding versatility of people in general in monetary exercises wants to make monetary exchanges simpler, more compelling and effective yet at the same time protected in exchanges. The mechanical advancement that is the subject of the most recent review in Indonesia is Financial Technology (FinTech). The adjustment of the type of cash, both paper cash and coins started to be supplanted with electronic cash or ordinarily alluded to as E-cash. E-cash right now circling in Indonesia as OVO Cash, Shopee Pay, Gopay, Brizzi, Paytren, isaku, Dana, Linkaja, Flazz and others, is a type of money innovation to complete monetary exchange exercises, with the presence of E-cash. This cash is relied upon to help people in general in getting to monetary items and work with monetary exchanges and duty installment exchanges. Progresses in monetary innovation can make it more straightforward for citizens to make charge installments. The exploration technique utilized is unmistakable subjective strategy with writing survey. The motivation behind this exploration is to help the local area in making charge installments simpler and it is trusted that this electronic installment can expand charge income.
Evaluasi Implementasi Prepopulated Error System Pada Aplikasi Efaktur 3.0 Raden Kusyeni; Ryan Nugraha
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i2.2624

Abstract

The modernization program gave by the Directorate General of Taxes (DGT) in further developing the assistance nature of PKP citizens in the tax assessment area through guiding the pre-populated 3.0 e-faktur application is thought of as viable and adequate to citizens. The consequences of past investigations discovered that steering this application can lessen contributing mistakes on input charge solicitations physically, make it simpler to report VAT period expense forms, to work on the nature of administrations did by the Directorate General of Taxes. Be that as it may, with the expanding nature of administration for citizens, steering this application additionally needs to assess the issues and requirements experienced by citizens in showing and working this application to taking a stock of pre-populated VAT Tax Returns (SPT) issues and approving Import Notifications of Goods ( PIB). Does this application framework actually must be updated in running and working it (Error System), and what are the answers for manage issues and hindrances in case of a framework mistake that is frequently capable by citizens in working this application. The motivation behind this study is to make it simpler for citizens to deal with issues and impediments in the blunder framework application, assess the execution of pre-populated VAT returns subsequent to running the pre-populated e-receipt 3.0 application. This examination strategy utilizes subjective techniques with information assortment cycles and specialized information investigation. Information examination information sources are acquired from information assortment through e-research, subjective methodologies through meetings and perceptions. The aftereffects of the discoveries of this study are relied upon to give direction on the straightforwardness and perfection of the Directorate General of Taxes (DGT) in expanding the utilization of this pre-populated e-receipt 3.0. It is likewise an extra knowledge into data for scientists, instructors/speakers and citizens. Turn into a reference and extra data for the Directorate General of Taxes in working on the nature of assessment administrations, as well just like a wellspring of guidance and contribution for strategy producers. Subsequently, the creator raises research on e-invoicing applications that frequently experience framework blunders in their activities.
Penerapan Standar Pelayanan Publik Melalui Aplikasi SIPRAJA (Sistem Pelayanan Rakyat Sidoarjo) Di Kantor Kelurahan Celep Gading Gamaputra; Nur Aini Rosalia; Khoirunisa Khoirunisa; Rd. Kusyeni
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 5, No 2: Desember 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v5i2.2662

Abstract

The Sidoarjo Regency Government innovates to create an online-based Sidoarjo People's Service System (SIPRAJA) to facilitate the correspondence administration process. This study aims to determine the implementation of SIPRAJA services related to the management of type A letters consisting of Birth Certificates, Death Certificates, Inability Certificates, Resident Biodata Certificates, General Village Certificates, and Business Domicile Certificates whose verification process is carried out only at the kelurahan level. This study uses a qualitative descriptive method and data collection techniques through interviews, observation and documentation. The focus of the research is Public Service Standards based on KEPMENPAN No: 63/KEP/M.PAN/2003, namely (1) Standardized Service Procedures for service providers and recipients including complaints (2) Completion Time (3) Service Fees (4) Service Products received in accordance with the provisions (5) Adequate facilities and infrastructure (6) The competence of service officers must comply with the specified criteria. The results showed that the service procedure had been carried out well but was still not well publicized and there was no SIPRAJA SOP board at the Kelurahan Office, the time for the completion of the letter was in accordance with the SOP, the service was free of charge, the results of the letter were in accordance with the provisions, the village infrastructure was adequate, and SIPRAJA operator competence that is in accordance with the provisions.
Analisis Efektivitas Edukasi Perpajakan bagi Generasi Milenial melalui Media Sosial Instagram dalam Rangka Meningkatkan Kesadaran Wajib Pajak (Studi Kasus di Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat II) Fahrul Anwar Syadat; Raden Kusyeni; Erfa Fauziah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.2998

Abstract

The Directorate General of taxes conducts various efforts to increase tax revenue by increasing taxpayer awareness through tax education activities to encourage taxpayers to carry out their obligations in accordance with applicable laws. The purpose of this study was to analyze the effectiveness of tax education. This study uses descriptive research with qualitative approach. Data collection from this study is by interview, observation and documentation. Instagram social media in order to increase taxpayer awareness is considered not effective, because there are still many people, especially millennials who do not know about the existence of tax education through Instagram Social Media Directorate General of taxes. From the study I got there are obstacles in the Regional Office of the Directorate General of taxation of West Java II is the lack of interest of the millennial generation related to taxation so indifferent to the information provided through social media instagram and the distribution of information that is less interesting. Efforts that can be made are active and thorough socialization to the entire community, especially the millennial generation, and making instagram content more interesting and easier to understand. 
A Systematic Literature Review : Antecedents, Concepts and Research Sector of Innovative Work Behavior Kharima, Kholilah Danarratoe; Yulianti, Praptini; Kusyeni, RD
Majalah Ilmiah Bijak Vol 20, No 2: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v20i2.3225

Abstract

Innovative work behaviour is an important focus in dealing with the digitalization era because there is still a lack of individual adaptation to the different changes that occur. There are currently few research models constructed to see IWB, thus this study seeks to conduct additional research on the most recent concepts in IWB so that it can be carried out in areas where IWB has not yet reached. The antecedents, concepts, and sectors involved in IWB are investigated using a literature review method in this study. Furthermore, a bibliometric technique was employed in this study to obtain a clear picture of the IWB's applicability. The results of this study show that IWB has numerous antecedents that may be categorised into three categories: individual, organisational, and leadership. Related to the concept of IWB is divided into three sets of concepts, namely innovative work behaviour for learning and leadership, innovative work behaviour for process and performance, innovative work behaviour for characteristic and conditions, and for sectors that carry out IWB more in telecommunications and manufacturing, but it is also necessary that in the future IWB can be more widespread in all sectors, especially the public sector which provides public services.