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DIGITALISASI ADMINISTRASI PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN UMK DI KOTA BANDUNG Gunardi, Gunardi; Febriani, Eri; Kurniawan, Sandy; Framesthi, Dyah Bayu
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 3 No 2 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v3i2.380

Abstract

This study aims to analyze the impact of tax administration digitalization on the tax compliance of Micro and Small Enterprises (MSEs) in Bandung City. Using a Systematic Literature Review (SLR) approach, the research examines the implementation of digital systems such as e-filing, e-billing, and DJP Online, along with the challenges faced by MSEs. The findings show that while digitalization offers improved access and administrative efficiency, the overall tax compliance rate among MSEs remains low—only 38.1% in 2023. Key barriers include low tax and digital literacy, limited outreach and support, unequal access to technology, and negative perceptions of taxation. Conversely, digitally savvy MSEs tend to report higher compliance and enjoy additional benefits, such as access to business financing and enhanced reputation. The study recommends strengthening education, digital infrastructure, and government support to improve compliance. The findings are expected to inform more inclusive policy-making and contribute to optimizing tax revenue from the MSE sector in the digital era.
DINAMIKA MAKROEKONOMI INDONESIA, ANALISIS FAKTOR-FAKTOR PENENTU PERTUMBUHAN EKONOMI Gunardi; Gunardi, Gunardi; Veranita, Mira; Turyandi, Itto; Wahyudi, Wahyudi; Kesumah, Priatna; Hutahaean, Limbert; Framesthi, Dyah Bayu
IJSM Vol 8 No 2 (2025): Indonesia Journal of Strategic Management
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/64x43t32

Abstract

This research aims to analyze the determinants of Indonesia's economic growth using a qualitative approach. By understanding the complex relationships among macroeconomic variables, it is expected to provide more effective policy recommendations to promote sustainable economic growth. The analysis results indicate that monetary policy, investment, and labor market conditions play crucial roles in determining the direction of economic growth. A stable monetary policy contributes to increased purchasing power and domestic consumption. Additionally, foreign direct investment (FDI) serves as a primary driver of growth by enhancing infrastructure and technology. Despite challenges such as global uncertainty and commodity price fluctuations, opportunities for growth remain wide open through innovation and the adoption of new technologies
ANALISIS KESENJANGAN KOMPETENSI ANGKATAN KERJA MUDA KOTA CIMAHI TERHADAP KEBUTUHAN INDUSTRI 4.0 Framesthi, Dyah Bayu; Keizer, Hendriady de; Kesumah, Priatna; Subrayanti, Delia; Firmansyah, Yusar; Nafisah, Zira Durun; Rohaeni, Neng
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.227

Abstract

The acceleration of technological transformation in the industry 4.0 era demands changes in the competency structure of the workforce, especially the younger generation, who are the backbone of regional productivity. Cimahi City, as a center for the manufacturing industry, modern services, and the creative economy, faces a serious challenge in the form of a mismatch between the skills possessed by the young workforce and the needs of digital-based industries. This study aims to analyze the level of competency gap in Cimahi City's young workforce, map industrial skills need in the context of automation and digitalization, and identify the factors causing this mismatch. The study used a Sequential Explanatory Mixed Methods design, starting with quantitative analysis through employment data, job readiness surveys, and industrial structure, then continued with qualitative in-depth analysis through in-depth interviews with industry players (IDUKA), vocational education institutions, and young job seekers. The results of the study indicate that competency gaps occur in two main categories: (1) hard skills including digital literacy, automatic machine operation, CAD/CAM capabilities, basic programming, and data literacy; and (2) soft skills such as communication, teamwork, problem-solving, and adaptability. The mismatch is exacerbated by an adaptive curriculum, minimal industrial internships, limited competency certification, and poor job market information. This study recommends strengthening the IDUKA link and match, reformulating the vocational curriculum based on industry needs, accelerating certification, and preparing the 2026–2030 Vocational Action Plan as strategies to increase the competitiveness of Cimahi City's youth.