Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Ekonomi Indonesia
Yuli Rawun, Yuli
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO Rawun, Yuli; Poputra, Agus T.; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10497

Abstract

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.
Ketahanan Entrepreneur Perempuan pada Masa Pandemi COVID-19 Gainau, Paskanova Christi; Rawun, Yuli
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 10 No 2 (2021): August
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v10i2.73

Abstract

The outbreak of Covid-19 has weakened the performance of micro businesses, especially micro scale women entrepreneurs. Entrepreneurs implement various measures to sustain their businesses through the pandemic. This study aims to examine the factors that influence the performance of micro businesses in the city of Manado, North Sulawesi Province. The study uses the sample of 30 micro businesses collected through questionnaires, observations, and interviews with women entrepreneurs with stratified random sampling technique. The collected data was then analyzed with SmartPLS 3.0 M3. The results found that trust and networks have significant influences on the performance of micro businesses during the crisis. The findings imply that businesses need to establish strong relationships with customers as a mean to building trust and networking to enable businesses to survive in the midst of a crisis. In addition, businesses should also improvise their products in times of crisis to maintain the cash flow.Keywords: women entrepreneur; business performance; trust; smartPLS AbstrakPandemi Covid-19 telah menghambat produktivitas usaha di sektor mikro, tidak terkecuali para pelaku usaha perempuan. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi kinerja usaha sektor mikro di Kota Manado, Sulawesi Utara. Penelitian ini menggunakan sampel yang dipilih secara acak yang terdiri dari 30 pelaku usaha mikro perempuan. Data dianalisis menggunakan SmartPLS 3.0 M3, setelah melalui prosespenyebaran kuesioner, observasi, dan wawancara. Hasil penelitian menemukan bahwa faktor kepercayaan (trust) dan jaringan (network) memiliki pengaruh signifikan terhadap kinerja usaha mikro di masa krisis. Kedua faktor ini sangat penting karena kepercayaan dan jaringan memberikan kemampuan bagi pelaku usaha untuk tetap bertahan di masa krisis. Selain itu, pelaku usaha juga sebaiknya melakukan improvisasi atas produknya dimasa krisis untuk menjaga kelancaran arus kas.
Co-Authors Agus T. Poputra Gainau, Paskanova Christi Lintje Kalangi