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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ilmu Administrasi Publik
Winda Wulandari
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta Winda Wulandari; Fransiskus Christanto Kia Teron; Dwi Agustina; Eka Rofiyanti
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 (421.094 KB) | DOI: 10.52728/ijtc.v3i2.476

Abstract

The Covid 19 pandemic in almost all countries, including Indonesia, has negatively impacted the economic sector, especially the MSME business. The government has made various efforts to restore the Indonesian economy. Through the Directorate General of Taxes, under the authority of the Ministry of Finance, the government decided to provide tax incentives for taxpayers affected by the Covid 19 pandemic. This final income tax incentive is based on the Regulation of the Minister of Finance of the Republic of Indonesia No. 44 PMK/03/2020. This regulation focuses on Small and Medium Enterprises. Taxes are usually 0.5% of gross income that is self-paid or deducted or collected by withholders or collectors. However, with PMK-44/PMK.03/2020, the tax is borne by the government, which means that the income is not subjected to tax from April 2020 to December 2020. This study used a descriptive method. The data was collected through a literature study where the author evaluated the implementation of government regulatory policies regarding applying tax incentives for MSMEs affected by Covid-19. The purpose of providing tax incentives to MSMEs is to reduce their difficulty in meeting operational costs or expenses so that MSMEs can survive during the pandemic, as well as save the national economy and maintain financial system stability. The study results show that tax incentives and relaxation and the provision of tax incentives to the beneficiary sector MSME are productive and able to support the recovery of the national economy. These programs and tactical steps ensure that economic growth is maintained even though these programs are separate and unrelated to the spread of Covid-19, which can be controlled quickly.
Pengaruh Kualitas Pelayanan Dan Inovasi Pelayanan Terhadap Kepuasan Pelanggan Di Bandar Udara Internasional Halim Perdana Kusuma - Jakarta Nurwan Esacipta August; Dwi Agustina; Winda Wulandari; Sad Dian Utomo; Achmad Barlian
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3019

Abstract

The Influence of Service Quality and Service Innovation on Customer Satisfaction at Halim Perdana Kusuma International Airport   - Jakarta. Wurwan Esacipta August. NPM: CA191221683. This research aims to determine and analyze the influence of service quality and service innovation on customer satisfaction at Halim Perdana Kusuma International Airport-Jakarta. This is based on problems where there are 3 reasons behind the decrease in the number and dissatisfaction of passengers, namely: 1) High ticket prices r 2 Geographical location causing flooding, so airport operations are totally suspended; 3) Pandemic. This research was conducted at Halim Perdana Kusuma International Airport, Jakarta from March 2021 to July 2021. This research used a quantitative approach. Data was collected by distributing questionnaires to 100 service, innovation and customer satisfaction. The results show that there is a significant influence by the     service   quality   variable on           the customer satisfaction variable by 60%, there is a significantlq- influence by the service innovation variable on  customer satisfaction variable by 55.1%, and there is a positive and significant influence given by the variables of service quality and service innovation together on customer satisfaction at Halim Perdana Kusuma International Airport - Jakarta by 68.2%.
Analisis Implementasi Kebijakan Transfer Pricing Sebagai Prinsip Kewajaran Dan Kelaziman Dalam Transaksi Dengan Pihak Yang Mempunyai Hubungan Istimewa Pada PT Perusahaan Gas Negara Tbk Mohamad Iman Firmansyah; Winda Wulandari
Jurnal Ilmu Administrasi Publik Vol 3, No 4: Juli 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i4.3272

Abstract

This study aims to determine the implementation of transfer pricing policies with parties that have a special relationship with PT PGN which is engaged in the transmission and distribution of natural gas. This type of research is qualitative research. Data collection techniques using observation, interviews and documentation. Data analysis techniques using data reduction, data presentation, and data verificatio n. Data obtained from library searches and interviews. Based on the research results, it shows that as a company involved in business activities, it has carried out the obligation to make transfer pricing documentation in accordance with PMK No.213/PMK.03/ 2016.
Efektivitas Tata Kelola Administrasi Perpajakan Di Direktorat Penanganan Pelanggaran (Studi Kasus Direktorat Penanganan Pelanggaran Di Kementerian Kelautan Dan Perikanan Jakarta) Multi Nopiatin; Winda Wulandari
Jurnal Ilmu Administrasi Publik Vol 3, No 5: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i5.3403

Abstract

This study aims to analyze the effectiveness of tax administration governance at the Directorate of Violation Handling. This research method is descriptive qualitative. Data collection techniques using observation, i nterviews and documentation. The informants in this study consisted of 5 (five) people who could provide information about the effectiveness of tax administration governance. The results of this study indicate that the effectiveness of tax administration g overnance at the Directorate of Violation Handling is quite effective where the management is in accordance with applicable tax laws and has used an electronicbased government system. In terms of the period of 1 (one) fiscal year 2022 in achieving the obj ectives of implementing tax administration, it has been said to be effective, but in terms of its objectives it has not been effective, seen from the secondary data owned, there are still records related to errors in inputting tax types, calculating tax am ounts and late tax payments. The importance of soci alization from tax officials at the Directorate General of Taxes related to increasing the ability of employees to understand effective tax administration governance, the need to attend tax classes both on line and offline organized by the Directorate Gener al of Taxes, and the addition of human resources who are experts and competent in taxation.
Co-Authors Achmad Barlian Dwi Agustina Eka Rofiyanti Fransiskus Christanto Kia Teron Mohamad Iman Firmansyah Multi Nopiatin Nurwan Esacipta August Sad Dian Utomo