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All Journal Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Economics Development Research (IJEDR)
Arifiani Widjayanti
Politeknik STIA LAN Jakarta, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax Compliance of Youtubers in Jakarta Tebet's Primary Tax Service Office Bhayu Adi Puspita; Arifiani Widjayanti; R. Luki Karunia
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3358

Abstract

The purpose of this study is to determine the causes of tax non-compliance of YouTuber taxpayers, to identify and analyze factors that affect Taxpayer compliance, and determine strategies to improve tax compliance of YouTuber taxpayers at KPP Pratama Jakarta Tebet. In this study, researchers used qualitative descriptive methods. Researchers consider that this method is in accordance with the field to be studied with existing concepts or theories. Based on the results of the study, the compliance of YouTuber Taxpayers at KPP Pratama Jakarta Tebet is influenced by several factors. From a formal point of view, there are weaknesses in online registration and confusion in determining the norm of net income. The lack of cooperation between the Directorate General of Taxes and Google makes oversight difficult. From the material side, the tax that applies to YouTubers is the same as other individual taxes. Economic factors such as compliance costs affect compliance, while financial burdens are not a bottleneck. Behavioral factors showed that educational and moral levels and perceptions of minimal risk affected compliance, while assumptions of unfairness and risk-taking behavior were not constraints. There is a need for further education and optimal socialization in order to improve tax compliance among YouTubers.
Standard Budget Value in the Maintenance of Automated Weather Observing System (AWOS) Equipment at the Meteorology, Climatology and Geophysics Agency Arum Indri R; Arifiani Widjayanti; Ridwan Rajab
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.3869

Abstract

This research addresses the inefficiencies in proposing maintenance budgets for optimizing the utilization of Automated Weather Observing System (AWOS) spare parts. The primary objective is to analyze the calculation methodology for establishing an ideal standard budget for AWOS maintenance, considering various influencing factors. Employing an applied research method with a qualitative approach, data for the study are derived from interviews and literature studies. The findings reveal that several factors impact the standard budget, encompassing the number of technicians, duration of maintenance, geographical location, transportation, accommodation, daily allowances, type of damage, and the nature of maintenance (preventive/corrective). The standard budget calculation is grounded in maintenance service costs, official travel expenditures, and spare parts procurement costs. Service fees for third-party maintenance are determined through collaborative contracts, while official travel costs align with predetermined standard input expenses. Replacement costs for spare parts are based on UPT reports, expert recommendations, historical maintenance records, priority scaling, and budgetary constraints. The ongoing development of a spare parts analysis method, factoring in these considerations, indicates that the optimal procurement for data logger spare parts is 8 units, with a 90% confidence level for all of Indonesia. This approach aims to ensure AWOS functionality aligns with its technical life (reliability), ease of repair in the event of failure (maintainability), and consistent proper operation (availability).
Implementasi Program Penanganan Nelayan Pelintas Batas Negara di Wilayah Kerja Stasiun Psdkp Belawan Sunaryo Sunaryo; Arifiani Widjayanti; Hamka
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i11.13892

Abstract

Fishermen who cross national borders are an important issue in marine and fisheries development, especially in border areas. To deal with this problem, Minister of Marine and Fisheries Affairs Regulation Number 39/PERMEN-KP/2016 has been stipulated. This research focuses on answering the implementation of the Minister's regulations located at Belawan Marine and Fisheries Surveillance Station, North Sumatra which is not yet optimal, with a descriptive qualitative approach. Data collection techniques were carried out using interviews, observation and document review. Researcher used purposive sampling techniques to determine informants. The result of the research is that all aspects of the policy implementation model from Van Meter and Van Horn have not been achieved as a measure of the success of implementing Ministerial Decree Number 39/PERMEN-KP/2016, which is due to the fact that policy standards and objectives have not been fully able to resolve problems, limited budged, and the economic, social and political external environment. The recommendations given include revising Marine and Fisheries Ministerial Regulation Number 39/PERMEN-KP/2016, providing assistance with facilities and infrastructure for cross national border fishermen, providing early education to fishermen's children, increasing the budget, synergizing surveillance operations at sea between the Ministry of Marine Affairs and Fisheries, Indonesian Republic Police, Indonesian Navy to prevent the occurrence of fishermen crossing state borders, built an integrated location at the location of fishermen crossing borders with the Modern Fisherman's Village model.
Co-Authors Arum Indri R Bhayu Adi Puspita Hamka R Luki Karunia Ridwan Rajab Sunaryo Sunaryo