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Pengenaan Pajak Penghasilan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.375 KB) | DOI: 10.37477/bip.v6i1.70

Abstract

Groups of micro, small and medium enterprises (MSMEs) in many countries are generally low in having the level of compliance to pay taxes. The high level of non-compliance, among others due to the high compliance costs to be incurred by MSMEs to meet their tax obligations through the tax system standards applied by a country. To overcome this, many countries generally use a simpler tax system or MSMEs and are known as the presumptive tax system. In addition, given the arge role of MSMEs to the national economy of a country, MSMEs are often given tax breaks and incentives. This paper aims to carry out a theoretical study of the application of the tax system applied to MSMEs in Indonesia.
Pemanfaatan Internet Oleh Mahasiswa Dalam Menghadapi Masyarakat Ekonomi ASEAN Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 2 (2015): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.022 KB) | DOI: 10.37477/bip.v7i2.85

Abstract

The education process is basically the transfer of information. The rapid development of information technology have an impact on human life, especially education. Its positive impact is closely linked to improved quality of life. Information facing ASEAN Economic Community (AEC) is so easily obtained either through the mass media, electronics, as well as through a network of internet technology. The Internet is a network of information, communication, and various sources are not infinite number of which can be used to help users produce a final project, thesis, thesis, dissertation, project work, and so on. Internet as a tool for achieving information on a global scale. Users can now obtain more information than what is contained in the textbooks by searching and accessing all websites around the world. Especially for the students, with the internet which is easily accessible anywhere, using either WIFI or a particular provider, making it easier for students to obtain data or news from domestic and foreign news. Students may also work on assignments, tests, and develop materials that have been received in the lecture. Thus, more extensive knowledge of students.
Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.343 KB)

Abstract

Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.
Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2133.998 KB) | DOI: 10.37477/bip.v5i2.132

Abstract

To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.
Kedisiplinan, Kepuasan Dan Motivasi Kerja Merupakan Penunjang Bagi Para Karyawan Perusahaan Swasta Berpendidikan Rendah Untuk Meningkatkan Prestasi Kerja Di Perusahaan Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 1 (2012): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.329 KB) | DOI: 10.37477/bip.v4i1.143

Abstract

The results of case studies on PT. Modern Surya Jaya Piling Division in Krian Sidoarjo East Java showed that employees with low education are less disciplined in terms of entry to and from work. The results of research in the field showed that the average employee who delayed between 5-8 people per day, and likely not the same person. Similarly, the lack of discipline in the use of work time is not optimal, no discipline in the use of fuel. The low education employees in general were satisfied with their current jobs, and tend not to want to change job, satisfied with his colleagues, as well as satisfied with the current leadership. Thelow education employees generally stated that they have sufficient income to meet basic needs, and will be even better if there is an additional income. They generally have not been able to meet the employment targets, particularly in terms of time. They also generally have not been able to think for the benefit of thecompany, which is considered only their personal interests
Pengaruh Kedisiplinan, Kepuasan Dan Motivasi Kerja Terhadap Kinerja Dosen Tetap Universitas Katolik Darma Cendika Surabaya Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.87 KB) | DOI: 10.37477/bip.v4i2.148

Abstract

Lecturer is the importance essence of the educational activities primarily related to teaching and learning activities. Without the role of the lecturer, the teachinglearning process will be disrupted even fail. Therefore, in education management, performance or achievements of lecturer’s work should be improved consideringthe challenges of education nowadays is to produce human resources quality that capable is of competing in the era of globalization. In subsequent developments, many opinions said that the performance of lecturer will be very much influencedby attitude and behavior, which include employ discipline, job satisfaction, and work motivation. The above description encourages the writer to conduct a research whether the employ discipline, job satisfaction dan work motivation really affect the performance of lecturers at Darma Cendika Surabaya CatholicUniversity. The research objects to be retrieved is the population of permanent lecturers of Darma Cendika Surabaya Catholic University. There are 32 lecturers. Analysis technique used is multiple regression. From the research results obtained that the performance of lecturers of Darma Cendika SurabayaCatholic University is influenced by three independent variables namely employ discipline variable (X1), job satisfaction variable(X2), and work motivation variable (X3). The value of the adjusted coefficient of determination of 87.9%, means that 87.9% of performance of lecturers of Darma Cendika Surabaya Catholic University influenced the employ discipline variable (X1), jobsatisfaction variable (X2), and work motivation variable (X3), while the remaining balance of 12.1% influenced by other factors is not examined by the author. These three independent variables, namely employ discipline (X1), job satisfaction (X2), and work motivation (X3) affect the performance of lecturers are partially or simultaneously. As a result, the variable of work motivation(X3) is the most dominant variable, which affects significantly the performance of lecturers of Darma Cendika Surabaya Catholic University. The results showed that the performance of lectures of Darma Cendika Surabaya Catholic University are good and very good. On the variable of employ discipline (X1), it should benoticed that the work given to the lecturers of Darma Cendika Surabaya Catholic University should in accordance with ability. On the job satisfaction variable (X2), which need to be considered is the satisfaction of a job as a lecture of Darma Cendika Surabaya Catholic University. It has elements of satisfied or proud being a lecturer of Darma Cendika Surabaya Catholic University. On workmotivation variable (X3), the physiological needs (physiological), such as food, drink, shelter, rest and wants to get a job that provides adequate wages is the main point. In the variable of lecturer’s performance (Y), what is need to be paid attention is lecturer’s research for each year.
Evaluasi Implementasi Corporate Social Responsibilityuntuk Meningkatkan Kesejahteraan Masyarakat Dalam Bidang Pertanian Lilik Indrawati; Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 1 (2015): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.53 KB) | DOI: 10.37477/bip.v7i1.268

Abstract

This research aims to assess the effectiveness of the implementation of corporate social responsibility program of longan planting done by the farmers in Galengloh Village, Pacet Subdistrict, Mojokerto District, East Java Province. This corporate social responsibility program is intended to increase the income of the local community. The results showed that the corporate social responsibility program that is implemented having some problems, among others, not all communities have the land to grow crops longan, not all farmers have a strong interest in developing a plant longan, lack of guidance/counseling on how to plant and maintain good longan and there is no clear picture longan marketing at harvest. If there is not a good treatment for these constraints, possibly the goal of corporate social responsibility program to increase the income of the people will not be reached. This research also found several problems encountered by society that can be used as another corporate social responsibility program.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Prestasi Kerja Karyawan Bagian Produksi Pada PT. Modern Surya Jaya, Divisi Pemancangan Krian-Sidoarjo Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 1 (2010): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1329.643 KB) | DOI: 10.37477/bip.v2i1.275

Abstract

PT Modern Surya Jaya Divisi Pemancangan merupakan suatu perusahaan yang menjalankan aktivitasnya dalam hal pemancangan di darat maupun di laut. Penelitian ini lebih difokuskan pada bidang manajemen Sumber Daya Manusia (MSDM) yang dimana merupakan keseluruhan p(oses perencanaan, pengorganisasian, pengarahan dan pengawasan terhadap kegiatan pengadaan seleksi, pelatihan, penempatan" pemberian kompensasi, pengembffigffi, pengintegrasian, pemeliharaan dan pelepasan sumber daya manusia untuk tercapainya berbagai tujuan individu, masyarakat, pelanggan, pemerintah dan organisasi yang bersangkutan. Tujuan penelitian iru dilakukan untuk mengetahui bagaimana pengawasan dan disiplin kerja berpengaruh baik secara parsial maupun secara simultan terhadap prestasi kerja karyawan divisi pemancangan pada PT.Modern Surya Jaya Krian Sidoarjo. Berdasarkan hasil penelitian dengan menggunakan regresi linear berganda dapat diambil kesimpulan bahwa variabel pengawasan (X1) dan disiplin kerja (K2) secara simultan mempunyai pengaruh yang signifikan terhadap prestasi kerja (y) dimana Fr,it,ne > Ft*"r yaitu sebesar 33,677 > 3,252. Berdasarkan uji t diketahui bahwa pengawasan CXr) tidak mempunyai pengaruh yang signifikan terhadap prestasi kerja (y) dimana tr,it*e ( tt*"r yaitu sebesar -0,090 < 2,026, sedangkan disiplin kerja (X2) mempunyai pengaruh yang signifikan terhadap prestasi kerja (y) dimana thitune ) th6s1 yaitu sebesar 8,184 > 2,026. Berdasarkan perhitungan secara parsial diketahui bahwa variabel yang mempunyai pengaruh paling dominan adalah variabel disiplin kerja (X2) karena mempunyai nilai tnit*eyang paling besar dari variabel pengawasan (Xr).
Pertimbangan Konsumen Dalam Membeli dan Membaca Surat Kabar di Jawa Timur dengan Analisis Faktor Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 2 (2010): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1521.74 KB) | DOI: 10.37477/bip.v2i2.284

Abstract

Newspaper business competition in East Java makes many newspapers are offered to public. This condition make the company must know customer's want and need, by improving quality of factors in a newspaper, so it will attract customer's interest to buy and read it. There are 12 variables which are classified to 4 factors which influence the customer in buying ang reading Jawa Pos newspapers in East Java, such as: (1) Service factor with composite variable which consist of reader's feedback, display design, reward, compensation voucher for late delivery, easy to get and delivery on time; (2) Quality factor with composite variable which consist of brand image, up to date news, printing quality and numbers of page; (3) Contents factor with composite variable: creative ond inovation news contents; (4) Habit factor with composite variable: family habit. With these factors in buying and reading newspaper above, factor analysis calculation is used as marketing tools for Jawa Pos newspaper in East Java for knowing ang taking action for the company improvement.
Pengaruh Produk, Harga Dan Iklan Terhadap Keputusan Pembelian Pada Pasta Gigi Pbpsodent Di Surabaya Timur Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1480.224 KB) | DOI: 10.37477/bip.v3i1.296

Abstract

Nowadays, people are getting aware of the importance of keeping mouth and teeth healthy. One of the products which offer dental care is toothpaste which comes in many different brands. To understand better what their consumer want, therefore the producers of toothpaste make use the consumer behavior study so that their product is acceptable by their consumers. Toothpaste was first produced by Dresden Chemical Laboratory Lingner, which is now known as Lingner Werke AG in Germany in 1892. Back then toothpaste came in the form of mouthwash liquid. The most famous toothpaste in 1900 is "Odol" Mouthwash. It was largely used in Europe. (source: http://www.forum.otomotifnet.com/forum/showthread.php) It is the reason why in Indonesia, people knew toothpaste as "odol". It is the generic name used by the consumer to refer to any toothpaste. There are so many brands of toothpaste in market. That is a reason why PT Unilever Indonesia Tbk. wants to know what variables can influence the consumers' decision in buying toothpaste, and therefore increasing the demand of Pepsodent. The objective of the study is to find out whether variables such as price, product and commercial can partially and simultaneously influence the consumers' decision to buy Pepsodent in East Surabaya. The hypothesis of the study is the variables of price, product and commercial would partially, simultaneously and significantly influence the decision of the consumers in buying Pepsodent in East Surabaya. The result of the study is obtained using Slovin formula with Random Sampling. The data analysis technique used in this study is a double linier regression analysis. It is concluded that variable product (X1), variable price (X2) and variable commercial (X3) partially and simultaneously give a significant influence towards the consumers' decision in buying Pepsodent in East Surabaya. This result is acceptable because the first hypothesis F count (60,280) > F table (2. 70) and the second hypothesis thot is variable of product, price and commercial partially will give significant influence towards the consumers' decision in buying Pepsodent in East Surabaya. The result of partial test variable of product (X1) t count (4,416) > t table ( 1,985) so HO is rejected and H1 is accepted, that means product (X1) gives significant influence towards the decision in buying. The result of partial test variable of price (X2) t count (4,727) > t table (1,985), so HO is rejected and H1 is accepted, that means price (X2) gives significant influence towards the decision in buying. The result of partial test variable of commercial (X3) t count (7,877) > t table ( 1,985), so HO is rejected and H1 is accepted that means commercial (X3) gives significant influence towards decision in buying. The most dominant influence towards the decision in buying is commercial. It is showed by the result of partial determination coefficient (0,393 or 39,3%); which is the higher compared to other free variables.