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All Journal Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ekonomi Trisakti Media Ekonomi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Pengabdian Nasional (JPN) Indonesia
Khirstina Curry
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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KONTRIBUSI PAJAK HOTEL, RESTORAN, DAN HIBURAN KOTA JAKARTA BARAT TERHADAP PAD DKI JAKARTA SEBELUM DAN SAAT PANDEMI COVID-19 Ciktoria Rosniawati Inggur; Khirstina Curry
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14820

Abstract

Penelitian ini memiliki tujuan yaitu untuk menganalisis kontribusi penerimaan pajak hotel, pajak restoran, dan pajak hiburan kota Jakarta Barat terhadap Pendapatan Asli Daerah DKI Jakarta sebelum dan saat pandemi covid-19. Populasi yang digunakan dalam penelitian ini adalah hotel, restoran dan hiburan di kota Jakarta Barat serta sampel yang diambil adalah data tahun 2019 serta tahun 2020. Data yang digunakan adalah data sekunder yang diperoleh dari laporan realisasi anggaran pendapatan dan belanja daerah (APBD) DKI Jakarta yang di dapat dari situs resmi badan pusat statistik provinsi DKI Jakarta serta data yang didapat dari suku badan pajak dan retribusi daerah Jakarta Barat. Metode analisis data dalam penelitian ini adalah deskriptif dengan pendekatan secara kuantitatif. Hasil dalam penelitian ini menunjukkan bahwa kontribusi yang diberikan oleh pajak hotel sebelum dan saat pandemi covid-19 mengalami penurunan sebesar 0,260% yang sebelumnya memberikan sumbangan 0,394% turun menjadi 0,134%. Pajak restoran sebelumya memberikan kontribusi sebesar 1,226% turun sebesar 0,667% menjadi 0,559%. Pajak hiburan, kontribusi yang diberikan turun dari sebelumnya sebesar 0,427% menjadi 0,082%. Ketiga pajak tersebut dikategorikan kedalam kriteria kontribusi sangat kurang dalam meningkatkan PAD DKI Jakarta.
DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Khirstina Curry; Imam Zul Fikri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.12396

Abstract

The rise of tax avoidance today is one of the foundations of research carried out. Many tax avoidance schemes are carried out by enterprises.The practice of tax avoidance is an act of tax avoidance that takes advantage of loopholes in the tax law. For this reason, this study aims to estimate and analyze how the influence of financial distress, thin capitalization, executive characteristics and multinationality on tax avoidance practices during the 2015 - 2020 period. Using the Panel data method on companies that are included in the property and real estate sub-sector, shows the results that financial distress and thin capitalization have a negative effect on the practice of tax avoidance. It is different with executive characteristics and multinationality which do not affect the practice of tax avoidance. The use of debt is also one of the alternatives that can be done in tax planning such as the practice of tax avoidance. But it is worth noting that large debts do not always guarantee that the company will be able to run stably. There is a high probability that debt if it is not accompanied by the ability to fulfill obligations will result in tax planning not running well.
PENGARUH RISIKO BISNIS, PROFIT MARGIN, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KESULITAN KEUANGAN PERUSAHAAN SEBELUM DAN SAAT TERJADINYA PANDEMI COVID-19 PADA PERUSAHAAN PROPERTI Khirstina Curry
Media Ekonomi Vol. 31 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i1.14938

Abstract

This research aims to analyze how financial performance influences the possibility of financial difficulties. This research is quantitative. There are 6 variables consisting of 5 independent variables and 1 dependent variable from 2017 to 2017. 2021 on 8 property companies listed on the IDX. To analyze the influence of the independent variable on the dependent variable, secondary data, and Panel Data Regression analysis methods are used. The results of this research show that profit margins, corporate governance, leverage and pandemic conditions influence the occurrence of financial distress in property companies. Business risk is the only factor that does not influence the occurrence of financial distress
Strategi Pemasaran yang Efektif dalam Meningkatkan Daya Saing UMKM di Jabodetabek Masfar Gazali; Wiwik Robiatul Adawiyah; Khirstina Curry
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.383

Abstract

This training aims to provide guidance on implementing effective marketing strategies to increase the competitiveness of MSMEs in the Jabodetabek area. The training participants are MSMEs and students who are members of the Bina Amanah Cordova Foundation. A more specific aim is to provide an understanding of Marketing Management for MSMEs and equip them with an understanding of effective Marketing Strategies for MSMEs. Before attending the training, around 75% of participants did not understand how to utilize marketing strategies in their business. Post-training evaluation shows that 100% of participants now understand how important it is to implement effective marketing strategies, especially by utilizing social media, which is currently one of the most popular trends in the marketing world.
Strategi Pemasaran yang Efektif dalam Meningkatkan Daya Saing UMKM di Jabodetabek Masfar Gazali; Wiwik Robiatul Adawiyah; Khirstina Curry
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.383

Abstract

This training aims to provide guidance on implementing effective marketing strategies to increase the competitiveness of MSMEs in the Jabodetabek area. The training participants are MSMEs and students who are members of the Bina Amanah Cordova Foundation. A more specific aim is to provide an understanding of Marketing Management for MSMEs and equip them with an understanding of effective Marketing Strategies for MSMEs. Before attending the training, around 75% of participants did not understand how to utilize marketing strategies in their business. Post-training evaluation shows that 100% of participants now understand how important it is to implement effective marketing strategies, especially by utilizing social media, which is currently one of the most popular trends in the marketing world.
PENGARUH RISIKO BISNIS, PROFIT MARGIN, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KESULITAN KEUANGAN PERUSAHAAN SEBELUM DAN SAAT TERJADINYA PANDEMI COVID-19 PADA PERUSAHAAN PROPERTI Khirstina Curry
Media Ekonomi Vol. 31 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i1.14938

Abstract

This research aims to analyze how financial performance influences the possibility of financial difficulties. This research is quantitative. There are 6 variables consisting of 5 independent variables and 1 dependent variable from 2017 to 2017. 2021 on 8 property companies listed on the IDX. To analyze the influence of the independent variable on the dependent variable, secondary data, and Panel Data Regression analysis methods are used. The results of this research show that profit margins, corporate governance, leverage and pandemic conditions influence the occurrence of financial distress in property companies. Business risk is the only factor that does not influence the occurrence of financial distress
KONTRIBUSI PAJAK HOTEL, RESTORAN, DAN HIBURAN KOTA JAKARTA BARAT TERHADAP PAD DKI JAKARTA SEBELUM DAN SAAT PANDEMI COVID-19 Ciktoria Rosniawati Inggur; Khirstina Curry
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14820

Abstract

Penelitian ini memiliki tujuan yaitu untuk menganalisis kontribusi penerimaan pajak hotel, pajak restoran, dan pajak hiburan kota Jakarta Barat terhadap Pendapatan Asli Daerah DKI Jakarta sebelum dan saat pandemi covid-19. Populasi yang digunakan dalam penelitian ini adalah hotel, restoran dan hiburan di kota Jakarta Barat serta sampel yang diambil adalah data tahun 2019 serta tahun 2020. Data yang digunakan adalah data sekunder yang diperoleh dari laporan realisasi anggaran pendapatan dan belanja daerah (APBD) DKI Jakarta yang di dapat dari situs resmi badan pusat statistik provinsi DKI Jakarta serta data yang didapat dari suku badan pajak dan retribusi daerah Jakarta Barat. Metode analisis data dalam penelitian ini adalah deskriptif dengan pendekatan secara kuantitatif. Hasil dalam penelitian ini menunjukkan bahwa kontribusi yang diberikan oleh pajak hotel sebelum dan saat pandemi covid-19 mengalami penurunan sebesar 0,260% yang sebelumnya memberikan sumbangan 0,394% turun menjadi 0,134%. Pajak restoran sebelumya memberikan kontribusi sebesar 1,226% turun sebesar 0,667% menjadi 0,559%. Pajak hiburan, kontribusi yang diberikan turun dari sebelumnya sebesar 0,427% menjadi 0,082%. Ketiga pajak tersebut dikategorikan kedalam kriteria kontribusi sangat kurang dalam meningkatkan PAD DKI Jakarta.
Co-Authors Adawiyah, Wiwik Robiatul Ciktoria Rosniawati Inggur Ciktoria Rosniawati Inggur Imam Zul Fikri Masfar Gazali