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All Journal Research In Management and Accounting (RIMA) Jurnal Bisnis Terapan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BIP'S : Jurnal Bisnis Perspektif BISMA (Bisnis dan Manajemen) Konsumen & Konsumsi: Jurnal Manajemen (KKJM)
Lilik Indrawati
Universitas Katolik Darma Cendika
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Upaya Meningkatkan Kepatuhan Wajib Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.175 KB) | DOI: 10.37477/bip.v9i1.37

Abstract

The success of a country in developing its country depends largely on the success of providing sufficient budget for the financing of development programs. The main sources of development financing budgets generally come from tax revenues. A country will be able to generate maximum revenue in the tax sector, if the country's tax compliance level is high. The results of research from Belkaoui (2004) showed that Indonesia was ranked 22nd out of 30 countries under study of tax compliance, with a tax compliance index of 2.53. This shows that the level of tax compliance in Indonesia is still low. Therefore, Indonesia must make various efforts to improve taxpayer compliance. The efforts undertaken must consider the factors that affect tax compliance.
Implementasi Anggaran Pada Usaha Mikro Dan Kecil Di Surabaya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.272 KB) | DOI: 10.37477/bip.v9i2.43

Abstract

One of the factors are identified as the cause of failure of micro, small and medium enterprises is the absence of a good financial plan in the form of budget. In this research will be studied about budget implementation in business activity from micro and small entrepreneurs engaged in food/beverage business in Kampung Roti, Surabaya, East Java. The results showed 42,11% of micro and small entrepreneurs have used the budget and 57,89% have not used the budget. Small and micro entrepreneurs who already use the budget as much as 42,11% argue that the useful budget helps their business activities. The most widely used type of budget is the material purchase budget, cash budget and cost budget. Micro and small entrepreneurs argue that the purposes of budgeting are for planning, decision-making and controlling operations (42,11%), monitor business and measure business performance (31,58%) and to motivate (26,31%). Small and micro entrepreneurs also believe that budget implementation constraints are resource limitations power required (92,11%), lack of understanding of budgeting (86,84%), lack of management/owner support (57,89%) and only prepared when there is more time (42,11%).
Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.95 KB) | DOI: 10.37477/bip.v10i1.51

Abstract

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.
THE INFLUENCE OF JOB SATISFACTION, WORK MOTIVATION, AND EMPLOYEE COMMITMENT ON EMPLOYEE PERFORMANCE Michael Sanjaya; Lilik Indrawati
Research In Management and Accounting (RIMA) Vol 6, No 1 (2023): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4538

Abstract

Every organization carries out various activities to achieve predetermined goals, but in achieving these goals it often experiences obstacles because the employees they have do not have maximum performance. This research was conducted to determine the effect of job satisfaction, work motivation, and employee commitment on employee performance. The contribution of this research is expected to be able to add information at the theoretical or scientific level of human resource management and also have implications for human resource management in companies. The study used the survey method as a data collection technique, and a questionnaire as an instrument and was distributed to a sample of 138 employees. The data analysis technique used was multiple linear regression and the data processing method used SPSS version 25. The results showed that job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and employee commitment has a positive and significant effect on employee performance. For this reason, the importance of PT Salam Pacific Indonesia Lines company management in an effort to improve employee performance needs to pay attention to the factors of job satisfaction, work motivation, and employee commitment.
Pengaruh Keamanan, Promosi, Kualitas Pelayanan, Dan Citra merek Terhadap Loyalitas Konsumen Lazada Stefanny Irene Putri Maryono; Lilik Indrawati
Konsumen & Konsumsi : Jurnal Manajemen Vol. 1 No. 2 Juni (2022): Konsumen & Konsumsi: Jurnal Manajemen
Publisher : Program Studi Manajemen, Fakultas Bisnis & Akuntansi, Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/kkjm.v1i2 Juni.741

Abstract

Perkembangan perdagangan semakin berkembang dan beralih dari metode tradisional hingga modern, yaitu dengan memanfaatkan berbagai teknologi yang sangat mendukung suatu bisnis, khususnya bisnis transaksi jual beli secara online. Tujuan penelitian ini yaitu untuk mengetahui apakah keamanan, promosi, kualitas pelayanan dan citra merek berpengaruh terhadap loyalitas konsumen Lazada. Teknik analisis data pada penelitian ini menggunakan uji validitas yang menyimpulkan bahwa semua nilai r hitung pada penelitian ini > dari r tabel dan dinyatakan valid. Hasil uji reliabilitas menunjukkan bahwa keseluruhan variabel memiliki Cronbach’s Alpha > 0,60 sehingga disimpulkan bahwa seluruh variabel yang diteliti bersifat reliabel ataupun konsisten. Uji asumsi klasik yang terdiri dari3 (tiga) uji yaitu uji normalitas dimana hasil dari gambar menunjukkan bahwa model regresi ini telah berdistribusi secara normal dan memenuhi asumsi normalitas, uji multikolinearitas menunjukan nilai tolerance > 0,1 dan nilai VIF < 10 yang berarti model regresi ini tidak mengalami multikolinearitas, dan uji heteroskedastisitas yang menunjukan bahwa model regresi pada penelitian ini tidak mengalami gejala heteroskedastisitas. Hasil Uji regresi linear berganda yaituY = 0,838 + 0,042 X1 + 0,140 X2 + 0,079 X3 + 0,214 X4. Koefisien determinasi menunjukkan nilai R Square sebesar 0,595 atau 59,5% dan nilai adjusted RSquare sebesar 0,578 atau 57,8 dan dinyatakan bahwa semua variabel independen pada penelitian ini secara bersamaan meberikan kontribusi sedang terhadap variabel dependen. Uji t pada penelitian ini menghasilkan variabel keamanan (X1)memiliki nilai t hitung 0,435 < 1,98525 dengan tingkat signifikansi sebesar 0,665 > 0,050 yang berarti bahwa keamanan tidak berpengaruh terhadap loyalitas konsumen Lazada, variabel promosi (X2) memiliki nilai t hitung 2,133 > 1,98525 dengan tingkat signifikansi sebesar 0,035 < 0,050 yang berarti bahwa promosi berpengaruh signifikan terhadap loyalitas konsumen Lazada, variabel kualitaspelayanan (X3) memiliki nilai t hitung 2,073 > 1,98525 dengan tingkat signifikansi sebesar 0,041 < 0,050 yang berarti bahwa kualitas Pelayanan berpengaruh signifikan terhadap loyalitas Konsumen Lazada, dan variabel citra merek (X4) memiliki nilai t hitung 3,448 > 1,98525 dengan tingkat signifikansi sebesar 0,001 < 0,050 yang berarti bahwa kualitas pelayanan berpengaruh signifikan terhadap loyalitas konsumen Lazada. Kesimpulan dari penelitian ini bahwa promosi, kualitas pelayanan, dan citra merek berpengaruh signifikan terhadap loyalitas konsumen Lazada pada mahasiswa Universitas Katolik Darma Cendika, Surabaya, sedangkan keamanan tidak berpengaruh terhadap loyalitas konsumen Lazada pada mahasiswa Universitas Katolik Darma Cendika, Surabaya.
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 : Universitas Katolik Darma Cendika

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

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.
Co-Authors Andrew Effendy Widjaja Devi Dian Amalia Michael Sanjaya Panjaitan, Thyophoida W. S. Setiadi Alim Lim Setiadi Alim Lim Stefanny Irene Putri Maryono Y. Budi Hermanto