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IMPLEMENTASI PENGAMPUNAN PAJAK (TAX AMNESTY), UNDANG-UNDANG PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP BANDAR LAMPUNG Rasty Yulia; Rina Milyati Yuniastuti; Hesti Widi Astuti
Jurnal Bisnis Darmajaya Vol 6, No 1 (2020): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.946 KB) | DOI: 10.30873/jbd.v6i1.1926

Abstract

The objectives in this study are as follows: The formulation of the problem in this study are as follows: determine the implementation of tax amnesty affecting tax laws in Bandar Lampung KPP, determine the implementation of tax amnesty through tax laws affecting sanctions taxation at the Bandar Lampung KPP, determine taxation laws affect taxation sanctions at Bandar Lampung KPP, determine taxation laws affect individual taxpayer compliance at Bandar Lampung KPP, determine taxation laws through tax sanctions affect individual taxpayer compliance, determining taxation taxation affects the compliance of individual taxpayers, determining implementation (tax amnesty) and tax laws through tax penalties affecting the compliance of individual taxpayers. The methodology in this study is the validity test, reliability test, normality and path analysis. The results of the study are as follows: Structural Equation 1 being as follows: Z = 0.518Y + €, Structural Equation 2 being as follows: Y = -0.034 X1 + 1,947 X2 + € 1, Structural Equation 3 being as follows: Y = 0.143X2 + € 2, Structural Equation 4 being as follows: Z = 0,150Y + € 3, Structural Equation 5 being as follows: Z = 0,986Y + € 4, Structural Equation 6 being as follows: Z = 0,003X1 + 0,986Y + € 5, The structural equation 7 becomes as follows: Z = -0.002X1 + 0.010X2 + 0.982Y + € 6. Keyword - Tax Amnesty, Taxation Law, Tax Sanction, Personal Taxpayer Compliance.
The Impact of Compensation, Work Environment, and Organizational Citizenship Behavior (OCB) on Geothermal Employee Job Satisfaction Fachrurazi Fachrurazi; Rasty Yulia; Samuel PD Anantadjaya; Irma M Nawangwulan
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.56 KB) | DOI: 10.24256/kharaj.v5i1.3661

Abstract

This research is a quantitative study that aims to determine and prove the effect of Compensation, Work Environment, and Organizational Citizenship Behavior (OCB) on Job Satisfaction of geothermal Employees. The sample technique used is probability sampling with a simple random sampling approach using the Slovin formula so that a sample of 93 employees is obtained. Data collection was carried out through distributing questionnaires. The data analysis technique used is the Partial Least Square (PLS) method. The test results obtained in this study (1) compensation has a positive and significant effect on job satisfaction, (2) the work environment has a positive and significant effect on job satisfaction, (3) organizational citizenship behavior (OCB) has a positive and significant effect on job satisfaction. The implications of this research include theoretical and practical, that is, the information in the research is expected to add insight in the development of knowledge in the field of human resource management, as well as have an impact on companies as material for thought and consideration in solving existing problems. The contribution in this study is to assist companies in tackling problems, especially in terms of compensation, work environment, and organizational citizenship behavior (OCB) on employee job satisfaction.
Effects of Job Satisfaction, Human Resources Practices and the Market Power Work to Desire Move Work Employee Indra Kertati; Rasty Yulia; Muhsin Efendi; Wahyu Wirasati
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3979

Abstract

PT. Budi Dharma is a chemical industry with products that are general chemical with a level that competition pretty high from the inside country as well as abroad. Competition This demand efficiency in order to produce products at competitive prices. Apart from using technology efficient, existing human resources also determine the level efficiency Which will be generated. Study This based on studies case in PT. Budi Dharma to employee with levels manager, Supervisor, Foreman and Staff by using a quantitative approach. The research population is all employees at the Manager, Supervisor, Officer, Staff, and Foreman levels at PT. Budi Dharma with the total sample is 78 respondents selected by using census techniques. Data analyzed by using descriptive analysis and Partial Least Square (PLS) analysis. From the results of research that done on August – September 2022 show that (1) Satisfaction Work influential negative And significantly to the desire to change jobs of employees at PT. Budi Dharma Bandung, (2) Resource practices humans have a negative and significant effect on the desire to change jobs of employees at PT. Budi Dharma Bandung, (3) The labor market has a positive and insignificant effect on the desire to change jobs employee in PT. Budi Dharma Bandung. Keywords: Satisfaction Work, Practice source Power man, Market power Work, Desire move Work
Balanced Scorecard Sebagai Sistem Manajemen Strategi dalam Mengukur Kinerja Perusahaan Herawati, Heny; Yulia, Rasty
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

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

Abstract

This research aims to determine the performance of PT Sarana Bhuana Jaya when measured by the Balanced Scorecard. This type of research is a case study. The data analysis techniques used to answer the problem formulation include using Net Profit Margin, Return On Investment, Return On Equity, and Multiattribution Attitude Model analysis. Based on the research results, it shows that the business strategy, when measured by the Balanced Scorecard, has good performance. PT Sarana Bhuana Jaya's financial perspective is not effective because the Net Profit Margin, Return On Investment, and Return On Equity in 2019 are smaller than in 2018 and 2017. This means that the company's ability to generate profits is not effective. PT Sarana Bhuana Jaya's customer perspective, when measured by the Balanced Scorecard, has good performance. The customer perspective, when measured by the Balanced Scorecard, shows good performance. The internal business process perspective, when measured by the Balanced Scorecard, has good performance. Growth perspective and when measured by the Balanced Scorecard the performance is good.
ANALISIS PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA DIVISI PEMASARAN PT. SARANA BHUANA JAYA BANDUNG Rasty Yulia; Heny Herawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.361

Abstract

This research was conducted to determine the effect of work motivation and teamwork on the performance of the marketing division of PT. Facilities Bhuana Jaya Bandung. In this study, questionnaires were distributed to 20 respondents. This research was conducted at PT. Sarana Bhuana Jaya Jl. Northern Mars III No. 36 Bandung. The research method used is the census method and the analytical tool used is quantitative analysis (multiple regression) using the SPSS version 26.0 program. The results of this study indicate that the magnitude of the simultaneous influence between work motivation and teamwork on the performance of the marketing division of PT. Sarana Bhuana Jaya Bandung This research is expected to provide benefits to the management of PT. Sarana Bhuana Jaya Bandung to keep implementing teamwork, and trying to generate initiative in each team member in carrying out their duties by giving them the freedom to take initiative, to be innovative and to be rewarded.
The Impact of Decreased Individual Behavior and Organization Culture on Employee Performance in PT. Saran Bhuana Jaya Yulia, Rasty; Herawati, Heny; Chandra, Dharnita
The International Journal of Education Management and Sociology Vol. 2 No. 5 (2023): September – October : The International Journal of Education Management and Sos
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijems.v2i5.72

Abstract

The main problem in the following research is that the implementation of employee performance at PT. Sarana Bhuana Jaya is classified as inadequate. The purpose of this research is to evaluate how employees behave and the importance of habits that exist on the results of employee performance at PT. Sarana Bhuana Jaya. Based on this problem, the problem is classified into a number of sub-problems, namely 1). Does organizational culture and individual behavior have an impact on employee performance at PT. Bhuana Jaya Facilities. 2). Which variable has the most impact on employee performance at PT. Bhuana Jaya Facilities. This type of research includes quantitative research using an associative research approach whose purpose is to test the correlation of 2 or more variables. The data collection methods used were questionnaires, reference searches, documentation, and observations to determine the actual facts to support the results. Multiple regression analysis using the SPSS Version 22 program was used to describe the effects of a number of independent variables (X) on the dependent variable (Y). The results explain that individual behavior has a significant and positive impact on employee performance and organizational culture has a significant and positive impact on employee performance. And It turns out that individual behavior has an impact but not significant on employee performance while organizational culture variables have a significant impact on employee performance. Implications for the theory and practice are discussed.
The Impact of Decreased Individual Behavior and Organization Culture on Employee Performance in PT. Saran Bhuana Jaya Yulia, Rasty; Herawati, Heny; Chandra, Dharnita
The International Journal of Education Management and Sociology Vol. 2 No. 5 (2023): September – October : The International Journal of Education Management and Sos
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijems.v2i5.72

Abstract

The main problem in the following research is that the implementation of employee performance at PT. Sarana Bhuana Jaya is classified as inadequate. The purpose of this research is to evaluate how employees behave and the importance of habits that exist on the results of employee performance at PT. Sarana Bhuana Jaya. Based on this problem, the problem is classified into a number of sub-problems, namely 1). Does organizational culture and individual behavior have an impact on employee performance at PT. Bhuana Jaya Facilities. 2). Which variable has the most impact on employee performance at PT. Bhuana Jaya Facilities. This type of research includes quantitative research using an associative research approach whose purpose is to test the correlation of 2 or more variables. The data collection methods used were questionnaires, reference searches, documentation, and observations to determine the actual facts to support the results. Multiple regression analysis using the SPSS Version 22 program was used to describe the effects of a number of independent variables (X) on the dependent variable (Y). The results explain that individual behavior has a significant and positive impact on employee performance and organizational culture has a significant and positive impact on employee performance. And It turns out that individual behavior has an impact but not significant on employee performance while organizational culture variables have a significant impact on employee performance. Implications for the theory and practice are discussed.
SOSIALISASI DAN EDUKASI STUDI KELAYAKAN BISNIS OLAHAN LAUT, PENYUSUNAN LAPORAN KEUANGAN SERTA PEMBUATAN NPWP PADA UMKM DAERAH PESISIR DI KOTA BANDAR LAMPUNG Puji Rahayu, Eka Ningsih; Yulia, Rasty; Partiwi, Partiwi; Sulistiyana, Edi; Tamina, Eko; Saroh, Watim May; Prasetyo, eko Budi
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 5, No 2 (2024): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v5i2.400

Abstract

Melahirkan pengusaha baru masih terus menjadi program dari pemerintah. Dengan banyaknya lahirnya pengusaha-pengusaha baru maka ekonomi akan menunjukkan pergerakannya yang dapat memajukan perbaikan ekonomi. Hal ini secara tidak langsung memberikan ketahanan pada masyarakat dari lingkungan yang kecil hingga lingkungan yang besar. Gerakan ekonomi kerakyatan yang digalakkan oleh pemerintah menjadi salah satu solusi di dalam meningkatkan perekonomian dimasyarakat dan nantinya akan mendorong ekonomi negara kita. Studi kelayakan bisnis adalah proses untuk melihat kelayakan usaha bisnis atau proyek dengan penekanan pada identifikasi masalah potensial. Untuk seorang pengusaha, studi kelayakan bisnis dapat membantu saat mengambil keputusan terkait bisnisnya. Untuk calon pebisnis, studi ini penting dilakukan di awal perencanaan karena dapat membantu mencegah dari kerugian. Mitra kegiatan pengabdian ini adalah pengusaha UMKM olahan laut yang berlokasi di pesisir kota Bandar Lampung, Provinsi Lampung. Untuk melakukan kegiatan sosialisasi dan edukasi ini maka dilakukan beberapa metode pendekatan seperti identifikasi masalah, survey pendahuluan, evaluasi dan laporan hasil. Hasil sosialisasi dan edukasi ini dapat meningkatkan kesadaran pelaku UMKM akan pentingnya informasi yang dihasilkan sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk mencapai usaha yang berkelanjutan.
THE INFLUENCE OF EMPLOYEE CREATIVITY ON EMPLOYEE PERFORMANCE WITH COMMITMENT AS A MODERATING VARIABLE Erwanto, Erwanto; Yulia, Rasty; Andriani, Hertya; Herlinda, Herlinda; Rasyid, Abdul
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.15130

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that relies on previous studies as the main formula for finding new variations/novelty in the research being conducted. The data used in this study are primary data obtained from 400 employees of Private Islamic Universities spread throughout Indonesia. The data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show concluded that the Employee Creativity variable can have a positive relationship direction and a significant influence on Employee Performance because the P-Values point positively and are below the significance level of 0.05, namely 0.007. This is because the more creative employees can make work easily completed, problems can be overcome easily, and company targets can be achieved to improve Employee Performance. In line with the results of the first hypothesis, in the next row as a result of the second hypothesis also shows that the Commitment variable can strengthen the influence of the Work Creativity variable on Employee Performance because the P-Values are positive and below the significance level of 0.05, which is 0.000 more significant than direct testing of 0.007. Thus, the first and second hypotheses in this article can be accepted. Keywords: Employee Creativity, Employee Performance , Commitment
Sosialisasi Penerapan NIK Menjadi NPWP Sebagai Single Identity Number Bagi Warga RT/RW. 06/00 Kelurahan Tanjung Seneng Bandar Lampung Rasty Yulia; Heny Herawati; Hertya Andriani
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 4 (2023): Desember : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i4.787

Abstract

Indonesia continues to move forward in responding to the demands of the times, especially in terms of administrative modernization. One important step in this effort is updating and integrating population data with the national taxation system. In this context, Tanjung Seneng Subdistrict, Bandar Lampung, started an important initiative aimed at assisting residents in the RT/RW environment. 06/00 in the process of modernizing their Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP). Modernizing NIK to NPWP is not just an administrative step, but an effort to increase tax awareness, administrative efficiency, and community involvement in national development. By involving the local community, it is hoped that this socialization will not only be a process but also an opportunity to empower residents to understand their role in economic development and shared prosperity. Several problems that arise, namely: The level of public understanding regarding NIK modernization, Citizens’ understanding regarding NPWP and its relationship to NIK, and The impact of NIK modernization on administrative processes. By providing socialization on the modernization of NIK into NPWP for RT/RW residents: 06/00 residents will not need to carry NPWP cards and will only need to bring KTPs, making tax administration easier by using a single identity, increasing efficiency and effectiveness.