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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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Journal : International Journal of Economics Development Research (IJEDR)

 1 
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).
Co-Authors Arum Indri R Bhayu Adi Puspita Hamka R Luki Karunia Ridwan Rajab Sunaryo Sunaryo