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All Journal Jurnal Pengabdian Kepada Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pajak Vokasi (JUPASI) Jurnal Komunikasi
Heru Sudinta
Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI
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Motor Vehicle Tax Collection Potential and Fees for Returning the Name of Motor Vehicles in Belu Regency, Nusa Tenggara Timur Heru Sudinta; Dwikora Harjo; Iwan Irwansyah; Francky William Leonardo Lona
East Asian Journal of Multidisciplinary Research Vol. 1 No. 7 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i7.947

Abstract

Regional Taxes in Indonesia consist of several types of tax objects, one of which is Motor Vehicle Tax (PKB) and Motor Vehicle Name Transfer Fee (BBNKB). There are still many obstacles that cause the realization of this type of tax revenue in certain years not to meet the targets set by the Government, including revenues in Belu Regency, East Nusa Tenggara. In 2017 PKB revenues reached 98.49% and BBNKB 98.03%, in 2018 PKB reached 101.10% and BBNKB 104.40%, in 2019 PKB only reached 76.56% and BBNKB 79.74%. On the other hand, the number of registered motorized vehicles has increased every year. This study was conducted to analyze the Potential for Collecting Motor Vehicle Taxes and Motor Vehicle Transfer Fees at the Atambua Samsat Joint Office, Belu Regency, East Nusa Tenggara Province from 2017 to 2019. Kenneth Davey's potential theory is used as a reference in this study, this theory says that to assessing the potential and performance of a type of levy requires the fulfillment of several dimensions, namely adequacy and elasticity, fairness, administrative capacity, political agreement, economic efficiency and suitability as a regional levy. The approach used in this research is a qualitative approach with a descriptive method. Collecting data in this study by conducting observations, documentation and interviews. The results of this study indicate that the Potential for Collecting PKB and BBNKB in 2019 did not reach the target due to several obstacles faced by the Atambua Samsat Joint Office, such as the lack of infrastructure, public awareness and knowledge about PKB and BBNKB which is still low.
The Effect of the Modernization of the Tax Administration System and Tax Understanding Level on the Individual Taxpayer Compliance at the South Lampung Dispenda Office Dessy Andamisari; Heru Sudinta; Wuwuh Andayani; Santi Dwi Agustin
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2312

Abstract

This study was aimed to determine the effect of the Tax Administration System and Tax Understanding Level on Individual Taxpayer Compliance at the South Lampung Dispenda Office. This research was quantitative research with a sample of 100 respondents. The data collection was by distributing questionnaires having been tested for their validity and reliability, while the data analysis was carried out using analysis of determination. The results of the study indicated that there was a simultaneous and significant effect between the Tax Administration System and Tax Understanding on the Compliance of Individual Taxpayers. This can be seen based on the F test and the value of Sig. The obtained value was 0.00 where < from 0.00 and the calculated f value was 48,876 > 3.09. This means that the independent variables, namely the Tax Administration System (X1) and Tax Understanding (X2), had a simultaneous effect on the dependent variable, namely Tax Compliance (Y). In the results of the t-test, it is known that the Tax Administration System (X1) variable had a Sig value of 0.000 <0.05 and a t-count of 0.8005> from a t-table of 1.988, then the data was declared influential. This means that the Tax Administration System variable (X2) affected the Tax Compliance variable. In the Tax Understanding variable (X2), the Sig value was 0.000 <0.05 and t count was 30.248 > t table 1.988, then the data could also be said influential. In conclusion, the Tax Understanding variable affected the Tax Compliance variable.
Strategi Nilai Berita Kegiatan Vaksinasi Covid-19 Untuk Media Massa di Institut Ilmu Sosial dan Manajemen Stiami Heru Sudinta; Ecep Suwardani Yasa; Iwan Irwansyah
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i2.1121

Abstract

In order to maximize the prevention of the spread of the COVID-19 virus, the Government seeks to maximize and meet the target of the accelerated vaccination program. Mass vaccination is being intensified to make it easier for the public to access Covid-19 vaccination health services. However, this government activity program requires the support of adequate locations and facilities which include the availability of space and human resources. Universities are considered to be adequate facilities to accommodate government programs for Covid-19 vaccination activities. As one of the leading private universities in Bekasi City, the STIAMI Institute took part in the success of the government program. The university, which has a central campus in Jakarta, assessed that the Covid-19 Mass Vaccination activity could be collaborated with Community Service (PKM) activities. Community Service Activities are the obligations of Lecturers listed in the Tridharma of Higher Education. Utilizing the media relations network, the STIAMI Institute seeks to determine the value of news and package Covid-19 mass vaccination activities as an optimal publicity medium in marketing communications. Public Relations strategy by combining media relations and marketing communications is able to generate publicity ideas. The news value chosen to be an attraction for mass media coverage is "Dare to Vaccine Get a College Scholarship". The incessant publicity carried out by the STIAMI Institute is expected to be able to maintain its image and reputation in the eyes of the public, both potential customers, consumers, competitors and internal institutions.
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 Dessy Andamisari Dwikora Harjo Ecep Suwardani Yasa Francky William Leonardo Lona Heru Sudinta Iwansyah Irwansyah Santi Dwi Agustin Wuwuh Andayani