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Analisis Pengaruh Insentif Pajak PPh 21, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Muhammad Rizal; Filipus Gulo
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.780

Penelitian ini bertujuan untuk pengaruh penerapan insentif pajak PPh 21, tingkat pendapatan, dan sanksi pajak terhadap kepatuhan wajib pajak dengan menggunakan uji kualitas data, uji asumsi klasik, uji regresi dan hipotesis. Sampel penelitian dalam penelitian ini berjumlah 112 orang yang berodomisili di wilayah KPP Kebon Jeruk Satu (Suka Bumi Utara, Suka Bumi Selatan, Kelapa Dua, Kebon Jeruk). Uji Prasyarat analisis meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji linearitas. Pengolahan data penelitian menggunakan Software Eviews 11 SV dan Microsoft Excel 2007 for windows. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi berganda. Hasil Penelitian menunjukkan data yang diuji tidak bias dan dapat dikatakan BLUE (Best Linier Unbiased Estimate), hasil uji menyatakan bahwa hipotesis Ho ditolak dan Ha diterima, dengan nilai ttabel 1.98373 lebih kecil dari nilai thitung 3.012315 untuk insentif pajak PPh 21 (X1), nilai thitung 2.839302 untuk tingkat pendapatan (X2), thitung 4.805456 untuk sanksi pajak (X3). Dapat dikatakan bahwa penelitian ini variabel independent berpengaruh signifikan terhadap variabel dependen. Insentif pajak PPh 21, tingkat pendapatan dan sanksi pajak secara simultan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hal ini dapat dibuktikan dengan hasil uji F statistic adalah sebesar 54.46411 > dari nilai Ftabel yaitu 2.69 hal ini menandakan bahwa hasil dari F-hitung > F-tabel.

Analysis of the Feasibility of Business Idea Application Services Online Workshop "OT Repair" Specifically for Tire Repair and Oil Change in the Province of DKI Jakarta Muhammad Rizal; Ruslaini Ruslaini; Andrew Subhana
Jurnal Ad'ministrare Volume 9, Issue 2, July-December 2022
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v9i2.43269

Transportation vehicles are an important aspect for people in DKI Jakarta to support their daily activities by using private vehicles, both motorbikes and cars. While busy in activities, sometimes vehicle owners forget to check the condition of the vehicle, especially routine tire condition checks and oil changes which then have an impact on vehicle engine damage. The OT Repair business idea is a workshop service business innovation that is presented in the form of an application that focuses on tire and oil repair or replacement services. Through the OT Repair application, vehicle users can use repair services through the application, including booking schedules and choosing the nearest repair shop. This study aims to find out whether the OT Repair business idea is the answer to the needs of the people in DKI Jakarta. Qualitative analysis is used in analyzing non-financial feasibility such as marketing aspects, technical aspects as well as management and legal aspects. Quantitative analysis is used to analyze OT Repair business ideas that can meet community needs and feasibility based on investment criteria. The financial aspect shows the BEP is Rp. 410,636,079, the NPV is Rp. 80,767,898, the IRR is Rp. 13%, a PI of 1.16 and a payback period of 3 years and 3 months. The results of this feasibility analysis show that the OT Repair business is feasible based on market and marketing, technical, and management as well as financial aspects. However, it is not feasible based on legal aspects until the process of establishing the legal entity is carried out.

Perpajakan Indonesia di Era Teknologi dan Keterbukaan Informasi Keuangan Yessica Amelia; Muhammad Rizal; Ranti Karlaili
Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 1 (2021): Maret: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v3i1.540

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation

Human Potential in the AI Era: Strategies for Cultivating Exceptional Talent Muhammad Rizal; Novrizal Novrizal; Dadang Irawan; Mia Christy Patricia
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.380

This research aims to explore strategies for cultivating exceptional talent in the era of artificial intelligence (AI). The study employs a mixed-method approach, integrating interviews, surveys, and case studies to gather comprehensive data. The sample selection includes individuals from various industries known for fostering talent development, such as technology, education, and business. Through thematic analysis, the collected data are systematically examined to identify recurring patterns, emerging themes, and innovative practices in talent cultivation. Results reveal multifaceted strategies encompassing personalized learning, mentorship programs, continuous feedback mechanisms, and proactive skill development initiatives. Furthermore, the study highlights the significance of human-centric approaches in leveraging AI technologies to enhance talent development efforts. The findings contribute to a deeper understanding of how organizations can harness human potential effectively amidst technological advancements, paving the way for sustainable talent management practices in the AI era.

Optimizing Organizational Performance : Exploring The Integration Of AI And HR Practices Cahyatih Kumandang; Ruslaini Ruslaini; Seger Santoso; Muhammad Rizal
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.381

In the rapidly evolving landscape of artificial intelligence (AI), optimizing human resources (HR) practices is imperative to foster organizational excellence. This qualitative research aims to explore the intersection of AI and HR practices to enhance organizational performance. The research adopts a qualitative approach utilizing in-depth interviews with HR professionals, AI specialists, and organizational leaders. Sampling techniques include purposive and snowball sampling to ensure diverse perspectives are captured. Data analysis involves thematic analysis, allowing for the identification of patterns and themes within the qualitative data. Preliminary findings indicate that organizations are increasingly leveraging AI to streamline HR processes, enhance talent acquisition, and improve employee engagement. Furthermore, the research reveals the significance of ethical considerations and human oversight in AI-driven HR practices. This study contributes to the growing discourse on AI integration in HR and provides insights for organizations aiming to navigate the AI-driven landscape while fostering excellence in HR practices.

Hubungan Antara Big Baths, Tata Kelola Perusahaan, dan Asimetri Informasi Terhadap Biaya Audit Muhammad Rizal; Farah Qalbia; Ngadi Permana
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.524

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

Pengaruh Kompleksitas Pelaporan Akuntansi terhadap Kualitas Audit : Peran Rotasi Mitra dan Jasa Non-Audit Muhammad Rizal; Farah Qalbia; Eri Kusnanto
Jurnal Visi Manajemen Vol. 10 No. 1 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i1.557

This study aims to examine the impact of accounting reporting complexity on audit quality, considering the moderating role of audit partner rotation and the use of non-audit services. Through a qualitative literature review approach, this research analyzes various previous studies to explore the relationship between these factors in the context of auditing. The findings indicate that accounting reporting complexity can increase challenges for auditors in maintaining audit quality. Meanwhile, audit partner rotation can improve auditor independence but may reduce audit quality if done too frequently. The use of non-audit services, while providing additional insights, may lower audit quality if not strictly regulated. This study provides valuable insights for practitioners and policymakers in managing these factors to enhance audit quality.

Analysis of the Feasibility of Business Idea Application Services Online Workshop "OT Repair" Specifically for Tire Repair and Oil Change in the Province of DKI Jakarta Muhammad Rizal; Ruslaini Ruslaini; Andrew Subhana
Jurnal Ad'ministrare Volume 9, Issue 2, July-December 2022
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v9i2.43269

Transportation vehicles are an important aspect for people in DKI Jakarta to support their daily activities by using private vehicles, both motorbikes and cars. While busy in activities, sometimes vehicle owners forget to check the condition of the vehicle, especially routine tire condition checks and oil changes which then have an impact on vehicle engine damage. The OT Repair business idea is a workshop service business innovation that is presented in the form of an application that focuses on tire and oil repair or replacement services. Through the OT Repair application, vehicle users can use repair services through the application, including booking schedules and choosing the nearest repair shop. This study aims to find out whether the OT Repair business idea is the answer to the needs of the people in DKI Jakarta. Qualitative analysis is used in analyzing non-financial feasibility such as marketing aspects, technical aspects as well as management and legal aspects. Quantitative analysis is used to analyze OT Repair business ideas that can meet community needs and feasibility based on investment criteria. The financial aspect shows the BEP is Rp. 410,636,079, the NPV is Rp. 80,767,898, the IRR is Rp. 13%, a PI of 1.16 and a payback period of 3 years and 3 months. The results of this feasibility analysis show that the OT Repair business is feasible based on market and marketing, technical, and management as well as financial aspects. However, it is not feasible based on legal aspects until the process of establishing the legal entity is carried out.

Transformasi Organisasi untuk Meningkatkan Kreativitas Produk dan Inovasi Layanan Ngadi Permana; Ruslaini Ruslaini; Muhammad Rizal
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.525

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.

Analisis Keterkaitan Pengungkapan Risiko dalam Laporan Tahunan dengan Risiko Default Perusahaan Muhammad Rizal; Yessica Amelia; Sri Utami Nurhasanah
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.597

This study examines the relationship between risk disclosure in annual reports and a company's default risk through a qualitative literature review approach. Clear and transparent risk disclosure in annual reports can reduce market uncertainty and enhance the perception of the company's financial stability. Through the analysis of various previous studies, it was found that comprehensive risk disclosure can lower borrowing costs, improve the company's credibility, and reduce the potential for financial failure. However, external factors such as market conditions and company policies still play an important role in influencing default risk. This research provides insights that although risk disclosure is effective in managing default risk, other factors must be considered in the analysis of predicting corporate financial failure.

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