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All Journal Kajian Ekonomi dan Akuntansi Terapan Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Selvina Kobogau
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Other

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Harapan Membayar Benda Budaya Kulit Kerang (Kigi) di Kabupaten Intan Jaya Selvina Kobogau
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.v2i3.121

Abstract

The aim of the research is to identify the economic value of the Shell Shell (Kigi) of the Migani tribe, research location in Gamagae Village, Intan Jaya Regency. Classified as a type of basic research, the technique for determining respondents was chosen based on non-probability sampling (purposive judgment) and the population was homogeneous in terms of their knowledge about Kigi. The research data analysis method uses Willingness to pay (WTP) to determine the expected value of the rupiah unit as the maximum value desired by consumers/society to obtain the optimal benefit value of Kigi cultural objects. The conclusion of this research is that the expected economic Willingness to Pay (WTP) value of seashells (Kigi) in Intan Jaya Regency, as a cultural object, provides recognition of the optimal benefits of "social status" rather than the benefits of "economic status" needs.
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 Daniel Duwiri Yustina Kowi