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All Journal Jurnal STEI Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Riyanto Wujarso
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Human Capital Management as a Resource in Achieving Competitive Advantage Riyanto Wujarso; Saprudin Saprudin; Rina Dameria
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.2023

Abstract

The aim is to provide the conceptual framework for the administration of human capital (MHC) and to show how human capital may be employed to secure the competitive advantage of an organization. Human capital is a concept referring to the extra value provided to organizations by humans. It stresses the necessity for strategic human capital investments through commitment, retention, talent management, and learning and development programs. These studies often mostly depend on an examination of the literature available for their data. Study results stress the relevance of human capital and the strategic measures that contribute to success and competitiveness.
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta Saprudin saprudin; Riyanto Wujarso; Rina Dameria Napitupulu
Jurnal Ekonomi Vol 29 No 02 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No. 02 (Desember - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i2.322

Abstract

Indonesia's national development is mostly financed by state revenues from the tax sector, so that taxpayer compliance in fulfilling their tax obligations is very important. On the other hand, the growth of micro, small and medium enterprises is quite rapid so they need attention and guidance so that they become obedient taxpayers. This study focuses on seeing how the influence of knowledge of taxation and tax sanctions on taxpayer compliance of small and medium micro business actors in the Special Capital Region of Jakarta. This research was conducted by distributing questionnaires to MSME business actors who met the criteria, while the sample was taken randomly. From the 60 respondents of MSME business actors who were obtained by researchers, then the data was carried out by various data tests such as validity and reliability tests before processing the data through classical assumption tests and regression tests with the help of SPSS. The results of this study indicate that tax knowledge has an effect on taxpayer compliance, tax sanctions also have a significant effect on taxpayer compliance. Likewise, knowledge of taxation and tax sanctions together has a significant effect on taxpayer compliance of micro, small and medium enterprises. Thus, according to researchers, the government and other related parties need to provide a lot of socialization and tax training to MSME business actors, this is also because it is suspected that many new MSME business actors do not really understand the tax provisions for their business. So it is hoped that the mandatory tax compliance of MSME actors will increase and in the end will also increase state revenues to finance development.
Co-Authors Rina Dameria Rina Dameria Napitupulu Saprudin Saprudin Saprudin Saprudin