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Journal : Jurnal Bisnis Darmajaya

IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.946 KB) | DOI: 10.30873/jbd.v6i1.1926

Abstract

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.
PENGARUH KOMUNIKASI TERHADAP UPAYA MENINGKATKAN DISIPLIN KERJA PEGAWAI PT. JAMSOSTEK (PERSERO) BANDAR LAMPUNG Muhammad roni suaip; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 1, No 1 (2015): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.529 KB) | DOI: 10.30873/jbd.v1i1.194

Abstract

The Achievement of organizational goals,depends on the discipline of work,supported by the best morale and high a rousal that is the basisof success or failure of organizational purpose. The Employee discipline is strongly influenced by the ability to communicate between each element, because the discipline is closely related to the delivery of rules and sanctions that is accompanied by aprocess of coaching and supervision. This means, The delivery process that is not accompanied by the ability to communicate will result in not maximal achieved objectives. The purpose of this research is to determine whether there is a significant effect of communication on employee discipline PT. Jamsostek (Persero) Bandar Lampung. The Research used two variables, the independent variable (X) is the communication variables and the dependent variable(Y) is the discipline of work. From data analysis to prove the hypothesis, researcher found an answer that There is significant. relationship between communication variables (X) on employee discipline(Y) in PT. Jamsostek (Persero) Bandar Lampung. This is evidenced by t-coun tgreat erthan the value. oft-table. Regression calculation results obtain edt-count for communication variables (X) of 3.023is greater than the valuet-tabel2.042, meaning that communication (X) have significant effect on employee discipline(Y) in PT. Jamsostek(Persero) Bandar Lampung. Large coefficient(b) the positive value in dicates that the communication variables (X) significant effect on employee discipline (Y) in environments PT. Jamsostek (Persero). The coefficient value of0.843 means that if the communication variables (X) rose by 1 percent, the employee discipline(Y) in PT. Jamsostek(Persero) Bandar Lampung in creased by0,843 percent.Key Word : communication, discipline
MENINGKATKAN EFEKTIFITAS E-FILLING, KUALITAS PELAYANAN FISKUS, UNDANG-UNDANG PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK (KPP) BANDAR LAMPUNG Hertya Andriani; Thoyibatun Nisa; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 7, No 1 (2021): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jbd.v7i1.2640

Abstract

Tujuan dalam penelitian ini adalah sebagai berikut: menentukan efektifitas e-filling mempengaruhi kualitas pelayanan fiskus di KPP Bandar Lampung, menentukan efektifitas e-filling melalui kualitas pelayanan fiskus mempengaruhi undang-undang perpajakan di KPP Bandar Lampung, menentukan kualitas pelayanan fiskus mempengaruhi undang-undang perpajakan di KPP Bandar Lampung, menentukan undang-undang perpajakan mempengaruhi kepatuhan wajib pajak orang pribadi, menentukan efektifitas e-filling melalui undang-undang perpajakan mempengaruhi kepatuhan wajib pajak orang pribadi, menentukan kualitas pelayanan fiskus melalui undang-undang mempengaruhi kepatuhan wajib pajk orang pribadi, menentukan efektifitas e-filling dan kualitas pelayanan fiskus melalui undang-undang perpajakan mempengaruhi kepatuhan wajib pajak orang pribadi. Metodologi dalam penelitian ini adalah uji validitas, uji reliabilitas, normalitas dan analisis jalur.Persamaan strukturalnya menjadi sebagai berikut: Z = 0,839Y + €, Persamaan strukturalnya menjadi sebagai berikut: Y = 1,283 X1 – 0,984 X2 + €1, Persamaan strukturalnya menjadi sebagai berikut: Y = 0,093X2 + €2, Persamaan strukturalnya menjadi sebagai berikut: Z = 0,991Y + €3, Persamaan strukturalnya menjadi sebagai berikut: Z = -0,002 X1 + 0,991Y + €4, Persamaan strukturalnya menjadi sebagai berikut: Z = 0,071X2 + 103,483Y + €5, Persamaan strukturalnya menjadi sebagai berikut: Z = 0,084X1 + 1,031X2 – 0,104Y + €6.Kata Kunci: Efektifitas E-filling, Kualitas Pelayanan Fiskus, Undang-undang perpajakan, Kepatuhan wajib pajak orang pribadi. 
PENGARUH IKLIM ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. BANK DANAMON SIMPAN PINJAM UNIT METRO Hesti Widi Astuti; Ridwan Tantowi
Jurnal Bisnis Darmajaya Vol 3, No 2 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.092 KB) | DOI: 10.30873/jbd.v3i2.878

Abstract

This study aims to determine the effect of organizational climate on employee performance at PT. Bank Danamon Savings and Loans Unit Metro, so it can be obtained the actual experience of the problems faced by PT. Bank Danamon Metro Unit and can be used as consideration to address the problems faced by PT. Bank Danamon Metro Unit. In this study, data analysis tool used is validity, reliability, simple linear regression, and t test. Methods of data collection was obtained from primary data sourced directly from employees working at PT. Bank Danamon Metro units totaling 35 people. From the results, a simple regression equation Y = 28,466 + 0,549X. Constant value (a) is 28,466 means if the value of variable X has not changed one unit, it will affect employee motivation of 28,466 units. Organizational culture variable coefficient value is 0,549, meaning that whenever there is a change of 1 unit, then it will affect the motivation of employees amounted to 0,549 units. From the results, the results of the t test of 8.128 indicates that the variable performance of employees affected by organizational climate variables.Keywords: Organizational Climate and Performance.
MENGUKUR PELUANG DAN ANCAMAN BONUS DEMOGRAFI TERHADAP KUALITAS SUMBERDAYA MANUSIA DALAM PEMBANGUNAN EKONOMI DI BANDAR LAMPUNG Hesti Widi Astuti; Nani Soetarmiyati
Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.259 KB) | DOI: 10.30873/jbd.v2i1.619

Abstract

Currently the population of Bandar Lampung changes and growth over time which causes a shift in the population age structure of the young into adulthood. Projections can help predict when Bandar Lampung population of productive age with the smallest ratio of dependency load-called demographic bonus. Opportunities from the demographic bonus can be seen from the structure of the population in Bandar Lampung, including a young population structure. It can be seen from the large number of young people (0-14 years), although the number of births has decreased when compared with five years ago and life expectancy is increasing is characterized by an increasing number of elderly. Contribution of research to be achieved is 1) Lampung city government could control the number of births so that when the number of births is decreasing, population growth slowed from a young age population of productive age. With a population that must be borne by little, the city of Bandar Lampung obtain a window of opportunity to push its economy more quickly. This can only be achieved if the government can create social and economic policies right. 2) To promote economic growth in the city of Bandar Lampung, the government needs to suppress the rate of population growth. One of them with a re-run family planning program. 3) The increase in the productive age of the demographic bonus will increase the income of the productive age group so that the middle class population in Bandar Lampung increased. This bias is obtained by using the techniques of data collection through survey by distributing questionnaires to people in 20 Sub City Lampung processed data through path analysis that can measure the opportunities and threats bonus Demographics in improving the quality of human resources to promote economic development in Bandar Lampung.Keywords: Bonus Demographics, Human Sumberday Quality, Economic Development