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All Journal Indonesian Journal of Contemporary Multidisciplinary Research Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Economics, Business, Accounting and Management
Makkiyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis efektifitas pada integrasi NIK menjadi NPWP terhadap tingkat kepatuhan pajak dalam konteks akuntansi perpajakan (studi kasus KPP Pratama Jember) Maulidia, Anisa; Makkiyah; Sari, Putri Aprilia; Fatimatuzzahro
Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/mxarty67

Abstract

In realizing the increase in taxes, many obstacles are faced so that the level of tax compliance is still minimal, which results in taxpayers trying to pay less tax than they should. There are still many taxpayers who do not report and pay taxes. This has caused the government to establish regulations on the integration of Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) with the Single Identity Number (SIN) system in increasing mandatory compliance, which has been regulated in Minister of Finance Regulation Number 112/PMK.03/2022 concerning Numbers. Tax Principals for individual taxpayers, corporate taxpayers and government agency taxpayers. This research uses qualitative methods derived from literature studies, in addition to using primary data, namely data taken by conducting direct interviews with Jember Pratama Tax Service Office (KPP) employees regarding tax revenues from January to August from 2022 to 2023 In the policy of integrating the Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP) or what is called the Single Identity Number (SIN) system. This policy has a positive impact so that there is no need to have a lot of identification for various purposes, so that taxpayers find it easy to do this and increase taxpayer compliance. Furthermore, the Jember Pratama Tax Services Office (KPP) implemented strategies as an effort to increase taxpayer compliance, including education and outreach, improving services, use of technology, law enforcement, and collaboration with related parties.
The Strategic Role of the HR Department in Increasing the Company's Competitive Advantage (Case Study of Madura Batik Jokotole Collection) Sabna Tunnabila; Makkiyah; Mohammad Maksum; Iriani Ismail
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v2i6.6721

Abstract

Excellence in competition is greatly influenced by human resource management strategies. By implementing appropriate human resource management strategies, it is hoped that companies can utilize the advantages of their human resources to support the achievement of competitive advantage. In the context of this phenomenon, the author feels interested in conducting research on the Jokotole Collcetion Madura batik company using a qualitative approach. The results of this research indicate that human resource management has a key role in linking company strategy with performance achievement, organizational culture development, innovation, and flexibility.
INTERNALISASI UJARAN ALON-ALON WATON KELAKON PADA TAHAP PENGANGGARAN DI BAPPEDA KABUPATEN JEMBER Makkiyah; Hamidah, Selvi Wildatul; Savitrah, Ravika Mutiara
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4446

Abstract

Berdasarkan data dari Indonesia Corruption Watch (ICW) yang mengungkapkan bahwa terdapat 169 kasus korupsi selama semester pertama tahun 2020, tidak menutup kemungkinan terjadinya manipulasi dalam proses penganggaran. Hal ini terjadi karena adanya permasalahan pada sistem penganggaran konvensional yang berfokus pada keuntungan semata. Padahal, penganggaran dapat dibangun dengan mempertimbangkan aspek kemanusiaan dan nilai-nilai moral. Seperti halnya petuah Jawa “Alon-alon waton kelakon” yang dapat diinternalisasikan dalam tahap penganggaran. Penelitian ini berfokus pada tahap penganggaran di Bappeda Kabupaten Jember dengan tujuan untuk mengetahui apakah falsafah “Alon-alon waton kelakon” telah diterapkan atau belum, dengan menggunakan metode penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa petuah Jawa tersebut telah diinternalisasikan dalam tahap penganggaran di Bappeda Kabupaten Jember.
Co-Authors Anisa Maulidia FATIMATUZZAHRO Hamidah, Selvi Wildatul Iriani Ismail Mohammad Maksum Sabna Tunnabila Sari, Putri Aprilia Savitrah, Ravika Mutiara