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ANALISIS PERBEDAAN PENGELOLAAN PEMUNGUTAN PPH 21 APARATUR SIPIL NEGARA (ASN) SEBELUM DAN SESUDAH IMPLEMENTASI PERATURAN DIREKTORAT JENDERAL PAJAK No. 32/PJ/2017 (Studi Kasus di Kantor Pemerintah Daerah Kabupaten Bulukumba) Muhammad Taufik Rahman; Muhammad Hidayat; Andi Djalante
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1203

Abstract

This study aims to (1) identify and analyze the differences in the management of withholding income tax 21 tax cutters before and after the implementation of Tax Directorate Regulation No. 32 / PJ / 2017 at the Bulukumba District Government Office. (2) To identify and analyze implementation barriers before and after the Directorate General of Taxation Regulation Number 32 / PJ / 2017 and their impact on the quality of tax reporting at the Bulukumba Regency Regional Government Office. The research was conducted at the Bulukumba Regency Government Office by taking 58 samples, namely treasurers and assistant treasurer staff. When the research was conducted from July to August 2020. The results showed (1) there was no difference in the deduction of Article 21 PPh tax for ASN at the Bulukumba Regency Regional Government Office in 2015-2016 and 2018-2019 before and after the implementation of the Directorate Regulation General Tax No. 32 / PJ / 2017 where the Bulukumba Regency Government Office has carried out procedures for calculating and deducting PPh 21 on the salaries of State Civil Servants (ASN) in accordance with the Directorate General of Taxes Regulation Number 32 / PJ / 2017. (2) There are no obstacles in the implementation of the Directorate General of Taxes Regulation Number 32 / PJ / 2017 and the impact on the quality of tax reporting because all of the tax deductions have been deducted beforehand when ASN at the Bulukumba Regency Regional Government Office receives a regular salary. Until now, there is no or no information regarding civil servants who are not aware of paying taxes
Pengaruh Lokasi Toko dan Iklan di Media Sosial Instagram terhadap Intensi Pembelian Toko Kue History Cake Muhammad Taufik Rahman; Maharani, Nina; Dwi Nugraha, Yudha
Bandung Conference Series: Business and Management Vol. 4 No. 1 (2024): Bandung Conference Series Business and Management
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsbm.v4i1.11185

Abstract

Abstract. This research focuses on the variables Store Location, Advertisements on Instagram Social Media, and Purchase Intention. The aim of this research is to determine the relationship between store location, advertising on social media Instagram and purchase intentions at the History Cake in Bandung City. This research is included in descriptive and verification research using a quantitative approach. The sampling technique used is with a purposive sampling. The method used in this research is a survey method with a questionnaire instrument as the data collection technique. The objects of this research are consumers who have purchased History Cake products and live in the city of Bandung. The sample used in this research was 130 respondents. The data analysis used in this research is descriptive analysis using multiple linear regression with testing using T Test and F Test analysis. The results of this research show that store location partially has a positive and significant effect on purchase intentions. Advertisements on social media Instagram partially have a positive and significant influence on Purchase Intentions. And then Store Locations and Advertisements on Social Media Instagram have a positive and significant influence on Purchase Intentions. Abstrak. Penelitian ini berfokus pada variabel Lokasi Toko, Iklan di Media Sosial Instagram, dan Intensi Pembelian. Tujuan dari penelitian ini yaitu untuk mengetahui hubungan antara Lokasi Toko, Iklan di Media Sosial Instagram terhadap Intensi Pembelian pada History Cake di Kota Bandung. Penelitian ini termasuk kedalam penelitian deskriptif dan verifikatif dengan menggunakan pendekatan kuantitatif. Teknik sampling yang digunakan yaitu purposive sampling. Metode yang digunakan pada penelitian ini yaitu metode survey dengan instrument kuesioner sebagai teknik pengumpulan datanya. Objek penelitian ini merupakan konsumen yang pernah melakukan pembelian produk History Cake dan berdomisili di Kota Bandung. Sampel yang digunakan pada penelitian ini berjumlah 130 responden. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dengan menggunakan regresi linear berganda dengan pengujian memakai analisis Uji T dan Uji F. Hasil penelitian ini menunjukan bahwa Lokasi Toko secara parsial berpengaruh positif dan signifikan terhadap Intensi Pembelian. Iklan di media sosial Instagram secara parsial berpengaruh positif dan signifikan terhadap Intensi Pembelian serta Lokasi Toko dan Iklan di Media Sosial Instagram berpengaruh secara positif dan signifikat terhadap Intensi Pembelian.
Analysis of the Role of the Kontras Institution in Advocating for Cases of Human Rights Violations in the City of Medan Muhammad Taufik Rahman; Hudalah Husni; Sri Rahayu Putri
Kampret Journal Vol. 3 No. 2 (2024): January: Sosial, Budaya, Politik, Masyarakat dan Komunikasi
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the role of the Kontras Institution in advocating for cases of human rights violations in the city of Medan, Indonesia. Through a mixed-methods approach incorporating qualitative and quantitative analysis, the study explores the organization's activities, challenges, and impact on human rights advocacy in Medan. Data was collected through interviews with key stakeholders, document analysis, and surveys administered to residents of Medan. The findings reveal that the Kontras Institution plays a crucial role in documenting human rights abuses, providing legal support to victims, and raising public awareness about human rights issues in Medan. However, the organization faces challenges such as limited resources, political pressure, and security threats, which hinder its effectiveness. Despite these challenges, the Kontras Institution has had a significant impact on human rights advocacy in Medan, contributing to increased awareness, improved access to legal aid, and greater accountability for perpetrators. The research concludes with recommendations for strengthening human rights advocacy in Medan, including increasing resources and support for organizations like the Kontras Institution and addressing systemic issues that perpetuate human rights violations. Overall, this research provides valuable insights into the role of the Kontras Institution and informs efforts to promote justice and accountability for victims of human rights violations in Medan and beyond.