Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Kajian Ekonomi dan Akuntansi Terapan Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Daniel Duwiri
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tinjauan Kinerja Belanja Daerah Pemerintah Kota Jayapura Daniel Duwiri
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 2 No. 3 (2024): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 2 Nomor 3 October 2024 - J
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v2i3.96

Abstract

The aim of the research is to measure growth performance, absorption capacity and mandatory regional expenditure. The research was carried out at the Jayapura City Government, the object was Regional Expenditures for the 2019-2023 budget period. The research approach is quantitative to discover scientific phenomena of regional shopping. This research produces a scientific phenomenon that the growth and absorption capacity of the total expenditure budget shows an average growth in Regional Expenditures of 5.26%, accompanied by a budget absorption of 97.10%, which has an impact on the impact of Covid-19. The performance measure of meeting the budget (mandatory expenditure) for the 2019-2023 fiscal year period can be assessed as having non-compliant performance.
Pengukuran Potensi Penerimaan Pajak PPh 21 Jasa Driver Online Selvina Kobogau; Yustina Kowi; Daniel Duwiri
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i1.881

Abstract

There has been no measurement of potential income tax revenue 21, for taxpayers who are Gojek and Maxim driver partners in Jayapura City. So the purpose of the study, to measure the potential tax revenue of PPh 21 driver partners in Jayapura City. The research approach is quantitative, it is known that the research population is ± 981, the sampling method of variance data technique, the sample size is 203 respondents divided by 82 Gojek respondents and 121 Maxim respondents. Instruments and data collection methods, using a questionnaire there are 11 indicators with 30 statements. Data analysis methods through descriptive statistics: application of minimum, maximum, average, median, besides forming proportions to understand data contributions. Research findings, income PPh 21 Gojek driver partners amounted to IDR.132,140,600,-/year and Maxim IDR.206,459,200,-/year for the potential revenue of Jayapura City Government. The implication of the research is that the Jayapura City Government already has evidence of scientific findings of PPh 21 potential, there is a legal basis for taxation to state that driver partners are taxpayers. So that in the future the policy of extensification of Income PPh 21 will be carried out immediately, to support the contribution of taxes to PAD in Jayapura City.
Co-Authors Selvina Kobogau Yustina Kowi