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All Journal Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal of Sharia Business Management
Sheila Afriliani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2584

Abstract

This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.
ANALISIS ANGGARAN TENAGA KERJA SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA LABOR BUDGET ANALYSIS AS A COST PLANNING AND CONTROL TOOL Ananda Febriyani Tarigan; Sheila Afriliani
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 6 (2025): Desember
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to analyze the labor budget as a tool for planning and controlling costs within a company. The labor budget plays an important role in allocating human resources and controlling operational costs in order to achieve organizational objectives. This research employs a descriptive qualitative method using primary and secondary data sources. Primary data were obtained through interviews with relevant parties, while secondary data were collected from company documents related to labor budgeting and labor cost realization. Data collection techniques included interviews, observation, and documentation. The results indicate that the labor budget has been used as a guideline for planning labor requirements and allocating costs such as salaries, allowances, and overtime. However, discrepancies between budgeted and actual labor costs were identified, mainly due to increased overtime expenses and adjustments in allowances. Nevertheless, the labor budget still functions effectively as a cost control tool by enabling management to identify deviations and conduct evaluations for improvement in subsequent periods.
Co-Authors Ahmad Ghani Bilhaq Pasaribu Ananda Febriyani Ananda Febriyani Tarigan Vicky Febima Andrerico