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All Journal Journal of Business, Accounting and Finance Jurnal Ekonomi, Manajemen, Akuntansi
Shofia Annisa Ratnasari
Universitas Sebelas April
Economics, Econometrics & Finance Social Sciences

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The Analysis Of Taxpayer Compliance Through The Tax Review Implementation On Restaurant’s Tax Ayi Srie Yuniawati; Shalsa Bila Farodis; Shofia Annisa Ratnasari
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Restaurant Tax is one of Regional Tax type which is a source of regional income. As a Taxpayer, especially a Restaurant Tax, is obliged to pay taxes properly. The implementation of taxes, Bumdes Nanjung is still assisted by the village treasurer. Furthermore, in 2019-2021 tax payments, there are a number of fines. Therefore, it is necessary to do a Tax Review on the implementation of taxes that has been done. The purpose is to find out the tax compliance of the Bumdes Nanjung as a Taxpayer. This research was conducted through a qualitative approach with a case study method. The data obtained through observation, interviews, and documentation. The results of this study indicate that the implementation of taxes has not complied formally/administratively, but has complied and qualify with the provisions of material taxes. In addition, the implementation of taxes is still assisted by the village treasurer. Then the Bumdes Nanjung cannot be said and given the title of Obedient Taxpayer. It is hoped that Bumdes Nanjung can start obliged to pay tax by its own.
Strategi Peningkatan Kinerja Karyawan di Kantor Pos Subang Megah Dewi Anggini; Shofia Annisa Ratnasari; Putri Papat Sholihat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6297

Abstract

Inti permasalahan dalam penelitian ini adalah kinerja pegawai di Kantor Pos Subang belum optimal ditinjau dari aspek kualitas kerja, kuantitas kerja, ketepatan waktu, efektivitas, kemandirian dan komitmen kerja. Penelitian ini bertujuan untuk mengetahui penerapan strategi peningkatan kinerja pegawai dan upaya peningkatan strategi peningkatan kinerja pegawai di Kantor Pos Subang. Penelitian ini menggunakan metode penelitian kualitatif, teknik pengumpulan data yaitu observasi (pengamatan), wawancara (interview), dan dokumentasi. Teknik pengambilan sampel secara purposive sampling, dengan informan penelitian sebanyak 5 orang. Teknik analisis yang dilakukan yaitu pengumpulan data, reduksi data, display data dan penarikan simpulan/verifikasi. Hasil penelitian menjelaskan bahwa strategi yang digunakan Kantor Pos Subang dalam upaya peningkatan kinerja pegawainya yaitu dengan memberikan reward kepada pegawai yang mampu memberikan hasil kerja sesuai atau diatas standar yang ditentukan berupa remunerasi dan memberikan pelatihan eksternal, pengembangan kualitas dan kuantitas kinerja pegawai, memberikan motivasi kepada setiap pegawai sehingga dapat meningkatkan kinerja pegawai dan dapat mencetak pegawai yang memiliki banyak inovasi yang dapat memberikan manfaat bagi Kantor Pos Subang.
Co-Authors Ayi Srie Yuniawati Megah Dewi Anggini Putri Papat Sholihat Shalsa Bila Farodis