Claim Missing Document
Check
Articles

Found 4 Documents
Search

PENGARUH SANKSI DENDA DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA PELAKU UMKM Rahmat Yuliansyah; Desy Amaliati Setiawan; Bayu Pratama; Meliana Sistin
Jurnal Cakrawala Ilmiah Vol. 4 No. 5: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate whether tax penalties and income levels have an impact on the tax compliance of MSME actors. The study was conducted using a quantitative research method, and data was collected by distributing questionnaires through Google Forms and WhatsApp social media to MSMEs in Jakarta. The findings of the study indicate that: (1) Fines have an influence on the compliance of MSME actors regarding tax payments. The likelihood of taxpayers fulfilling their obligations increases when tax sanctions are implemented. (2) The income level of MSME actors affects their compliance with tax payments. MSMEs with higher income or turnover are more likely to comply with their tax obligations. There is a significant and positive correlation between fines, income levels, and tax compliance for MSMEs in Jakarta.
PENGARUH BRAND IMAGE, SERVICE QUALITY, DAN WORD OF MOUTH TERHADAP REPURCHASE INTENSION PADA PRODUK TOKO FEBSHOP019 (STUDI KASUS PADA SHOPEE INDONESIA) Putri Febiani Iskandar; Irfan Arif Husen; Desy Amaliati Setiawan; Zulkarnaini, Zulkarnaini
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 6: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i6.7776

Abstract

This research aims to determine and analyze the influence of brand image, service quality and word of mouth on product repurchase intentions at the Febshop019 store in the Shopee application. The population in this study are customers/consumers from the Febshop019 store on the Shopee application. The sampling technique used purposive sampling and those who met the criteria for sampling were 100 respondents. The data used in this research is secondary data in the form of questionnaire results distributed to 100 respondents. Data collection techniques using observation and questionnaires. Researchers used the SPPS version 25 tool in testing the data. Data analysis techniques use descriptive statistical analysis, classical assumption testing, multiple linear analysis and hypothesis testing. The research results show that partially the brand image variable does not have a significant influence on repurchase intention, while the service quality and word of mouth variables have a significant influence on repurchase intention. Simultaneously, the three variables, namely brand image, service quality and word of mouth, together have a significant influence on product repurchase intentions at the Febshop019 store on the Shopee Application
EFFECTIVENESS OF TAX SANCTIONS AND TAXPAYER UNDERSTANDING OF INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA JAKARTA PULOGADUNG Said Khaerul W; Desy Amaliati Setiawan; M.Aditis Alfarizi
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8247

Abstract

This study aims to determine the effectiveness of tax sanctions on individual taxpayer compliance at KPP Pratama Jakarta Pulogadung and to determine the effectiveness of taxpayer understanding of individual taxpayer compliance at KPP Pratama Jakarta Pulogadung. The population in this study were individual taxpayers registered at KPP Pratama Jakarta Pulogadung. In this study, the sample used was 100 respondents by determining the number of samples using the Slovin formula and taking based on the Purposive sampling method. Data collection was carried out by distributing questionnaires to respondents with measurements using a Likert scale. This study uses multiple linear analysis with the help of SPSS27 software. The results of this study indicate that the variables of tax sanctions and taxpayer understanding have a significant influence on individual taxpayer compliance
PENYULUHAN PENETAPAN HARGA POKOK PRODUKSI BARANG PADA KEGIATAN MARKET DAY SEKOLAH RABBANI JAKARTA Desy Amaliati Setiawan; Muhammad Yusuf; Apry Linda Diana; Irfan Arif Husen
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 11: Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Market Day is an activity held at schools or other educational institutions, where students are given the opportunity to sell products or services they have created themselves. This activity typically aims to develop entrepreneurial skills, creativity, and student independence It is expected to provide students with a significant understanding of the concept of cost of goods manufactured, the ability to calculate the cost of goods sold, increase the success of Market Day activities through careful pricing planning, and foster student interest in entrepreneurship. This outreach activity targets students at Rabbani School Jakarta, located on Jl. Pemuda, Rawamangun, East Jakarta. The estimated number of participants is approximately 50. The objectives of this activity are to improve student skills, build self-confidence, and increase parental involvement. This community service activity takes the form of outreach on determining the cost of goods manufactured during the Rabbani School Jakarta Market Day. The estimated number of participants is approximately 50. The outreach method is a process/method of providing information to others so they can understand and comprehend the material presented