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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Komunikasi Jurnal Komunikasi
Heru Sudinta
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Religion Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Individual Taxpayers Knowledge Analysis on Reporting with Separated Assets Status in the Annual Tax Return at Bekasi Madya Tax Office Heru Sudinta; Krishantoro Krishantoro; Dwikora Harjo; Anny EkaYasika
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6792

Abstract

Individual taxpayers with separated assets have difficulty reporting their annual tax return, and individual taxpayers who are husband and wife and have their own TINs must combine their net income at the time of annual tax return reporting, resulting in bigger progressive tax during the calculation of the income tax payable that leads to underpaid income tax. This research to analyze the knowledge of individual taxpayers with separated assets status on annual tax return reporting at the Intermediate Tax Office of Bekasi City, the obstacles faced, and the efforts made to overcome the obstacles. This research was conducted using descriptive qualitative methods. Data collection techniques interviews, observation and documentation. Knowledge and understanding of individual taxpayers with separate asset status in their annual tax reporting in the Intermediate Tax Office of Bekasi City, when measured by the theory of knowledge of taxpayers based on the Khasanah theory, is still low, and it affects the accuracy of the calculation during tax reporting.
Analisis Efektivitas Komunikasi Digital Sebagai Media Komunikasi Di Masa Pandemi Covid-19 (Studi Kasus Pada PT Ellisa Kreatif Indokarya di Jakarta Pusat) Heru Sudinta; Iwan Irwansyah
MUKASI: Jurnal Ilmu Komunikasi Vol. 1 No. 3 (2022): Agustus 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/mukasi.v1i3.1060

Abstract

All sectors feel the impact of the corona virus outbreak e.g. education, economy, tourism and others. This has also shifted direct interpersonal communication system to digital media communication system (online). By the existence of Covid-19 virus, PT Ellisa Kreatif Indokarya Central Jakarta received a notice from the government to implement PSBB (Large-Scale Social Restriction) and to keep social distancing where all employees of PT Ellisa Kreatif Indokarya Central Jakarta are required to perform their work and day-to-day operations at home WFH (Work From Home). The purpose of this research is to identify and analyze the effectiveness, constraints and solutions of Digital Communication during covid-19 pandemic at PT Ellisa Kreatif Indokarya. This research is conducted by employing qualitative approach and descriptive method. The results from the research show the effectiveness of Digital Communication during the covid-19 pandemi (case study at PT Ellisa Kreatif Indokarya di Central Jakarta) with few constraints such as internet connection speed and task delivery or meeting affected PSBB (Large-Scale Social Restriction) as a government policy.
Pengaruh Harga Iklan dan Kemasan Berita Terhadap Persepsi Positif Pengiklan Dalam Program Berita di PT Lativi Media Karya (tvOne) Heru Sudinta; heru sudinta
Esensi Daruna : Jurnal Komunikasi Vol. 4 No.2 (2025)
Publisher : Lembaga Riset dan Pengabdian Masyarakat Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/daruna.v4i1.362

Abstract

The transition from analog to digital broadcasting has made competition for advertising increasingly competitive. Even Television Commercials (TVCs) now have to compete with the local television market, which is cheaper than national television. The study was conducted at the television station tvOne by analyzing the influence of advertising prices and news packaging on the positive perception of advertisers in news programs. This study uses a quantitative research method with 3 variables, namely 2 independent variables (advertising prices and news packaging), and a dependent variable (Advertiser Perception). The population of this study was 120 advertisers, Marketing Agencies, Political Figures, Regional Heads, Lecturers, and Entrepreneurs who had advertised in news programs during 2023-2024. Data analysis was carried out using SPSS software version 13.00. The results showed that the Advertising Price variable influenced Advertiser Positive Perception with a coefficient of determination of 3.9%. News packaging also influenced Advertiser Positive Perception with a coefficient of determination of 13.9%. Together, the Advertising Price and news packaging variables also have an influence on the Advertiser's Positive Perception variable, with a combined determination coefficient of 14.1%. Conclusion that Advertising Price and news packaging together are able to explain 0.141 or equal to 14.1% of the variation in Advertiser's Positive Perception, while the remaining 0.839 or equal to 83.9% is explained by other factors not included in this study. This proves that the Advertising Price and news packaging variables have an influence on Advertiser's Positive Perception of News Programs at tvOne. Peralihan siaran analog ke digital membuat persaingan dalam memperoleh iklan juga semakin kompetitif. Bahkan Television Commercial (TVC) kini harus bersaing dengan pasar televisi lokal yang harganya lebih murah daripada televisi nasional. Penelitian dilakukan di stasiun televisi PT. Lativi Media Karya (tvOne) dengan menganalisa pengaruh harga iklan dan kemasan pemberitaan terhadap persepsi positif pemasang iklan di program acara berita. Penelitian ini menggunakan metode penelitian kuantitatif dengan 3 variabel, yaitu 2 variabel bebas/independen (harga iklan dan kemasan pemberitaan), dan variabel terikat/dependen (Persepsi Pemasang Iklan). Populasi penelitian ini adalah 120 pemasang iklan, Marketing Agency, Tokoh Politik, Kepala Daerah, Dosen, dan Pengusaha yang pernah memasang iklan di program berita selama tahun 2023-2024. Analisis data dilakukan dengan menggunakan software SPSS versi 13.00. Hasil penelitian menunjukkan bahwa variabel Harga Iklan berpengaruh terhadap Persepsi Positif Pemasang Iklan dengan koefisien determinasi sebesar 3,9%. Kemasan pemberitaan juga berpengaruh terhadap Persepsi Positif Pemasang Iklan dengan koefisien determinasi sebesar 13,9%. Secara bersama-sama, variabel Harga Iklan dan kemasan pemberitaan juga memiliki pengaruh terhadap variabel Persepsi Positif Pemasang Iklan, dengan koefisien determinasi gabungan sebesar 14,1%. Dapat disimpulkan bahwa Harga Iklan dan kemasan pemberitaan secara bersama-sama mampu menjelaskan 0,141 atau sama dengan 14,1% variasi dalam Persepsi Positif Pemasang Iklan, sementara sisanya 0,839 atau sama dengan 83,9%% dijelaskan oleh factor-faktor lain yang tidak termasuk dalam penelitian ini. Hal in membuktikan bahwa variabel Harga Iklan dan kemasan pemberitaan mempunyai pengaruh terhadap Persepsi Positif Pemasang Iklan Program Berita di PT. Lativi Media Karya (tvOne)
Co-Authors Anny EkaYasika Dwikora Harjo Heru Sudinta Iwan Irwansyah Krishantoro Krishantoro