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All Journal Optimal: Jurnal Ekonomi dan Manajemen Jurnal Publikasi Ilmu Manajemen
Nabila Rizki Erjani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efisiensi Pengelolaan Pajak Restoran di Kantor Badan Pengelola Pajak dan Retribusi Daerah Kota Medan Nabila Rizki Erjani; Muhammad Ihksan Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2335

Abstract

Tax is an instrument for state revenue. Taxes are a tool for the government to achieve its goals of financing routine expenditure as well as national and community economic development. According to Law No. 28 of 2007 concerning General Provisions and Procedures for Taxation, Tax is the people's contribution to the state treasury which does not receive direct compensation and is used for State needs for the greatest prosperity of the people. This research aims to analyze the efficiency of restaurant tax management at the Medan City BPPRD Office. By using an analytical approach and describing the Medan City BPPRD restaurant tax management process, by providing an in-depth understanding of restaurant taxation practices. The results are expected to provide in-depth insight into the level of restaurant compliance with tax regulations, the effectiveness of the tax system, as well as recommendations for increasing efficiency in managing restaurant taxes in the Medan area.
Peran Dan Etika Tanggung Jawab Sosial Dalam Bisnis Internasional Nabila Rizki Erjani
Jurnal Publikasi Ilmu Manajemen Vol. 3 No. 1 (2024): Maret: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v3i1.3261

Abstract

The emergence of international business is because no single country can afford all the needs of its country, both in terms of goods and services, so that international trade arises as a result of the interaction between competitive demand and supply. International business provides changes and new colors in the business world. Social responsibility in international business has a very big role, because the company's main goal, apart from making a profit, is to attract interest. This research uses a qualitative approach, namely describing and explaining the role of ethics and social responsibility in international business.  
Co-Authors Muhammad Ihksan Harahap