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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.
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.