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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan dan Konseling
Efan Elfanso
Universitas Bina Darma Palembang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengaruh Kualitas Pelayanan, Harga Dan Lokasi Terhadap Keputusan Menginap Ulang Pada Hotel Algoritma Palembang Winda Wella; Efan Elfanso
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 4 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.535 KB) | DOI: 10.31004/jpdk.v4i4.6306

Abstract

Penelitian ini untuk mengetahui pengaruh Kualitas Pelayanan, Harga dan Lokasi terhadap Keputusan Menginap Ulang pada Hotel Algoritma Palembang baik secara parsial maupun secara simultan. Penelitian ini menggunakan data primer yang diperoleh dari 85 responden yang merupakan konsumen atau pelanggan yang menginap pada Hotel Algoritma Palembang. Teknik analisis yang digunakan yaitu uji f dan uji t serta regresi linier berganda. Hasil uji f nilai signifikan artinya variabel independen yaitu Kualitas pelayanan, Harga dan lokasi secara simultan mempengaruhi keputusan menginap ulang pada Hotel Algoritma Palembang. Secara Parsial Kualitas Pelayanan (X1) Harga (X2) dan Lokasi (X3) berpengaruh signifikan positif terhadap keputusan menginap ulang (Y).
Analisis dampak transaksi E-Commerce terhadap penerimaan pajak pertambahan nilai Efan Elfanso; Laura Monica
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1477

Abstract

This study aims to determine the impact of e-commerce transactions on Value Added Tax (VAT) revenue which is a source of state revenue and development. This research was conducted using a descriptive qualitative approach with a case study research approach. Data collection methods were carried out by interviews, observation and supported by secondary data from the object of research. The data analysis used in this research is descriptive which is supported by quantitative data. The results of this study Based on e-commerce transaction activities, Indonesia has not been able to collect VAT tax on e-commerce transactions in an ideal amount. This can be seen from the value of e-commerce transactions which have increased significantly in the last five years, but tax revenue for e-commerce transactions is inversely proportional, namely experiencing a significant decline in 2021. The conclusion of this study is that the impact of e-commerce on tax revenue is considered sufficient good because tax revenue has increased but in 2021 it has decreased significantly. This significant decrease was caused by a lack of awareness and understanding of taxation by taxpayers who had not paid taxes optimally each year, e-commerce transactions that were difficult to detect from a business standpoint and socialization that had not been carried out thoroughly.
Co-Authors Laura Monica Winda Wella