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All Journal Interaktif: Jurnal Ilmu-Ilmu Sosial Agregat: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Bhakti Praja Jurnal Aspirasi Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi INFOKUM Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Politik dan Pemerintahan Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Indonesian Journal of Humanities and Social Sciences
Fernandes Simangunsong
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Sharia Company Tax Aggressiveness on the Jakarta Islamic Index (JII) during the COVID-19 Pandemic Dewi Pudji Rahayu; Fernandes Simangunsong; Marja Sinurat; Meltarini; Mansyur
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/8101

Abstract

Tax authorities need to look at the factors that drive tax aggressiveness. Moreover, some businesses designated as sharia companies, whose activities should comply with Islamic religious law, engage in tax aggressiveness that does not follow sharia. This study aimed to examine the effect of compensation and corporate social responsibility (CSR) on tax aggresiveness during the COVID-19 pandemic. The COVID-19 pandemic, 2020-2021. The analysis used hypothesis testing with statistical tools and a sample of 55 sharia companies listed on the Jakarta Islamic Index (JII). The compensation variable had no significant effect on tax aggressiveness, while only corporate environmental performance (CEP) was significant regarding the CSR variable. However, these two variables simultaneously have a relationship with tax aggressiveness. This research ran during the pandemic when conditions were not ceteris paribus. Thus, some theories might experience anomalies. The pandemic led to several anomalous theories. Moreover, the sample companies are sharia-based. CSR has three different theories: (1) There is influence, (2) There is no influence, and (3) Influence depends on natural activities. This study supports the third theory, whereby spontaneous activities influence corporate environmental performance (CEP), corporate governance performance (CGP), and corporate social performance (CSP).
Organizational Development Republic of Indonesia Civil Servant Corps (KORPRI) at the National Counterterrorism Agency (BNPT) Rizki Montheza; Fernandes Simangunsong; Mansyur Ahmad
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

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Abstract

This research aims to examine and analyze the Organizational Development of the Indonesian Civil Servant Corps (KORPRI) at the National Counterterrorism Agency (BNPT). The research focus includes analysis of supporting and inhibiting factors in organizational development, as well as strategies for overcoming these obstacles. The theoretical framework used is the 4R perspective (Reframing, Restructuring, Revitalize, Renewal) proposed by Gouillart and Kelly in Simangunsong (2014). This research uses a qualitative approach with data collection techniques through interviews, observation and documentation studies. Data analysis was carried out using the Miles and Huberman approach, which includes data reduction, data presentation, and drawing conclusions. Informants in this research included various officials and members of KORPRI BNPT, including the Chair of KORPRI BNPT, Deputy Chair 1 of KORPRI BNPT, Head of the BNPT Personnel Section, as well as members from various fields within KORPRI BNPT. The research results show that the development of KORPRI at BNPT has not been optimal due to obstacles such as low funding allocation, readiness of human resources, participation in supporting organizational activities, and experience in sustainable and integrated KORPRI management.
Implementation of Building Permit Services in Spatial Planning: A Case Study of Pangkalpinang City, Bangka Belitung Islands Province Yansyah Tridarmawan Putra; Fernandes Simangunsong; Siti Julaeha
JOM Vol 5 No 4 (2024): Indonesian Journal of Humanities and Social Sciences, Desember 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i4.6221

Abstract

This study aims to evaluate the implementation of Building Permit (IMB) services in achieving orderliness in spatial planning in Pangkalpinang City. Using a qualitative descriptive method, the research examines the effectiveness of the service process based on key implementation criteria: communication, resources, disposition, and bureaucratic structure. The results indicate that the implementation of Building Permits in Pangkalpinang City remains suboptimal. Several internal inhibiting factors were identified, including weak communication among policy implementers, insufficient technical staff at DPMPTSP and NAKER, inadequate supporting facilities and infrastructure, the absence of an Electronic Licensing System (PSE), lack of transparency in permit issuance, ineffective collaboration between DPMPTSP, NAKER, and the PU and City Planning Office, as well as low employee discipline within DPMPTSP and NAKER. Additionally, external factors such as community behavior further hinder the effectiveness of implementation. Theoretically, this study underscores the importance of strengthening inter-agency collaboration, enhancing human resources, and incorporating digital licensing systems to improve service efficiency. These findings contribute to the broader discourse on public service management and provide practical insights for policymakers aiming to optimize spatial planning governance.
Co-Authors Agus Fatoni Dedy Palwadi Dewi Pudji Rahayu Eva Eviany Gatiningsih, Gatiningsih Helen T.W.M Indriyani Indriyani Inge Putri Dimamesa M. Geovani Sanahan M. Khoirun Nafiq Fahrudin Mansyur Mansyur Ahmad Marja Sinurat Meltarini Richal Johry Salenda Rizki Montheza Sampara Lukman Siti Julaeha Yansyah Tridarmawan Putra