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Pengaruh Tingkat Pendapatan Dan Pemahaman Peraturan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Masa Pandemi Covid-19 (Studi Kasus Pada Wajib Pajak Orang Pribadi Di KPP Pratama Bekasi Barat) Felya Agata Beddu; Diana Prihadini; Rianto Rianto
Jurnal Ilmu Administrasi Publik Vol 1, No 6: November 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i6.2873

Abstract

The COVID-19 pandemic has caused economic growth in Indonesia to contract to 2.07% (c-to-c), one of the things that support economic income in Indonesia is tax revenue, but the state tax revenues in 2018 - 2020 always declined and the realization SPT compliance of individual taxpayers at West Bekasi Small Tax Office has never been on target. The purpose of this study was to analyze the effect of income level and understanding of tax regulations on individual taxpayer compliance during the covid-19 pandemic. This study used quantitative research methods with data collection techniques in the form of questionnaires and used 2 independent variables: income level and understanding of tax regulations and 1 dependent variable: Taxpayer Compliance. The population of this research was individual taxpayers at West Bekasi Small Tax Office using a non-probability sampling technique with a total sample of 103 samples by using the slovin formula. This study also employed Multiple linear regression analysis with computer assistance through IBM Statistics 26.0 software for Mac Big.Sur. The results of the study found that the level of income has an effect on taxpayer compliance by 46.6% and understanding of tax regulations has an effect on taxpayer compliance by 53.9%. The level of income and understanding of tax regulations together affect taxpayer compliance by 59.5% and 40.5% is influenced by other factors outside of this study.
Analisis Implementasi E-Faktur 3.0 Dalam Meningkatkan Kepatuhan Wajib Pajak Pada KPP Pratamabandar Lampung Dua Astria Adetasya Putri Suendra; Diana Prihadini
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2861

Abstract

In order to realize a safe, orderly, just and prosperous nation's life, it is necessary for the state to have sources of income, one of which is in the form of Value Added Tax (VAT). However, the emergence of the COVID-19 pandemic has greatly shaken the Indonesian economy. The state must increase its spending to contain the epidemic and maintain the economy. The drag on tax and state revenues has been another challenge. Therefore, on October 1, 2020, the Directorate General of Taxes (DGT) officially launched the e-faktur application version 3.0 with the aim of making it easier for taxpayers to fulfill their tax obligations which is expected to increase taxpayer compliance and increase state revenue. The purpose of this study was to analyze the implementation of e-faktur 3.0, the obstacles to implementing e-faktur 3.0, and the efforts made to overcome these obstacles in order to increase taxpayer compliance at the Primary Tax Office of Bandar Lampung Dua. Data collection methods used in this study were observation, interviews, documentation and literature study. This study used the theory of George C. Edward III which carries the variables of communication, resources, disposition, and bureaucratic structure. The results showed that the implementation of e-faktur 3.0 has fulfilled all the variables needed to improve taxpayer compliance. Meanwhile, the inhibiting factors are the frequent occurrence of errors or maintenance in applications and counseling or campaign regarding the implementation of e- faktur 3.0 which cannot be carried out face-to-face due to the COVID-19 pandemic. The efforts of the Primary Tax Office of Bandar Lampung Dua in overcoming these obstacles are to provide a consultation or help desk and online media for taxpayers.
Pengaruh Persepsi Kemudahan dan Kepercayaan Terhadap Minat Penggunaan Layanan Transportasi Online Grab di Kota Bekasi Nadariansyah, Raihan; Prihadini, Diana
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 6: Desember 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i6.4594

Abstract

The objective of this research was to determine the Effect of Convenience and Trust Perception towards the Interest of Use of Grab Online Transportation Services in Bekasi City. This research used quantitative approach method. Besides, the type of this research was descriptive method. The population used in this research was all users of Grab online transportation services in Bekasi City. The data collection technique used questionnaires and observations. The sampling technique used Hair’s opinion with the total sample of 150 respondents. The data analysis was a multiple linear regression system using the Iunan tool with the assistance of IBM Statistics version 25.0. The results of this research showed that there was a significant effect between the convenience perception variable towards the interest of use for about 83.1%, there was a significant positive effect between the trust perception variable towards the interest of use for about 86.4%, there was a simultaneous positive and significant effect between the convenience and trust perception variable towards the interest of use for about 81.1%, then the rest of 18.9% was explained by other variables that were not examined in this research.
Evaluasi Kualitas Hasil Pemeriksaan Pajak yang dapat Dipertahankan di Majelis Banding Banding Pengadilan Pajak pada KPP Pratama Cikarang Utara Kabupaten Bekasi Mansyur, Arif; Prihadini, Diana; Maulina, Anita
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 7 No. 2: Desember 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v7i2.4726

Abstract

This study aims to improve the quality of tax audit results that can be maintained in the Tax Court Appeals Panel at the North Cikarang Pratama Tax Office, Bekasi Regency. The background of the problem in this study is the phenomenon of the percentage of Tax Court decisions on the victory of the Directorate General of Taxes being smaller than Taxpayers. This study was conducted using a qualitative descriptive analysis method to describe and explain in detail the existing phenomenon using interview techniques as a supporting instrument. In this study, the researcher used an evaluation theory which includes: effectiveness, adequacy, equity, responsiveness, and precision. The results of the study indicate that the quality of tax audit results at the North Cikarang Pratama Tax Office has not fully met the elements in the evaluation theory, namely effectiveness, adequacy, equity, responsibility and accuracy because not all tax records can be maintained in the Tax Court Appeals Panel. Obstacles in achieving quality tax audit results come from the North Cikarang Pratama Tax Office as the executor of tax audits and from the Taxpayer as the party being audited. The solution taken to overcome obstacles is to optimize the compliance of the committee's role to ensure the quality of tax audit results, improve the quality of tax auditors and provide socialization to taxpayers so that they have a cooperative attitude during tax audits. Abstrak Penelitian ini bertujuan untuk mengevaluasi kualitas hasil pemeriksaan pajak yang dapat dipertahankan di majelis banding Pengadilan Pajak pada KPP Pratama Cikarang Utara kabupaten Bekasi. Latar belakang masalah dalam penelitian ini adalah adanya fenomena persentase putusan Pengadilan Pajak atas kemenangan DJP lebih kecil dari Wajib Pajak. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif untuk mendeskripsikan dan menjelaskan secara detail fenomena yang ada dengan menggunakan teknik wawancara sebagai instrumen pendukung. Dalam penelitian ini, peneliti menggunakan teori evaluasi yang meliputi: efektivitas, kecukupan, pemerataan, responsivitas, dan ketepatan. Hasil penelitian menunjukkan bahwa kualitas hasil pemeriksaan pajak pada KPP Pratama Cikarang Utara belum sepenuhnya memenuhi unsur unsur dalam teori evaluasi yaitu efektivitas, kecukupan, pemerataan, responsivitas dan ketepatan karena tidak semua sengketa pajak dapat dipertahankan di Majelis Banding Pengadilan Pajak. Hambatan dalam mencapai kualitas hasil pemeriksaan pajak berasal dari sisi KPP Pratama Cikarang Utara sebagai pelaksana pemeriksaan pajak maupun dari sisi Wajib Pajak sebagai pihak yang diperiksa. Solusi yang diambil dalam mengatasi hambatan adalah dengan mengoptimalkan peran komite kepatuhan untuk menjamin kualitas hasil pemeriksaan pajak, meningkatkan kualitas pemeriksa pajak dan sosialisasi kepada wajib pajak agar memiliki sikap kooperatif saat pemeriksaan pajak.
Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Motivasi Yang Berdampak Pada Kinerja Pegawai Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang Heryanto, Rahmat; Hartono, Hartono; Prihadini, Diana
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9020

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan dan disiplin kerja terhadap motivasi kerja, baik secara parsial maupun simultan, serta bagaimana variabel-variabel tersebut memengaruhi kinerja pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Karawang. Dengan menggunakan pendekatan kuantitatif melalui survei deskriptif dan eksplanatori, penelitian ini melibatkan seluruh 64 pegawai BKPSDM dengan teknik saturated sampling. Analisis data menggunakan analisis jalur (path analysis) dengan variabel intervening. Hasil penelitian menunjukkan bahwa kepemimpinan (49,99%) dan disiplin kerja (12,11%) berpengaruh signifikan terhadap motivasi, yang selanjutnya memberikan kontribusi sebesar 4,54% terhadap kinerja. Kepemimpinan secara langsung memengaruhi kinerja sebesar 7,15%, sedangkan disiplin kerja sebesar 32,84%. Secara simultan, kepemimpinan dan disiplin kerja memengaruhi motivasi sebesar 62,10%, dan bersama-sama dengan motivasi memberikan kontribusi sebesar 57,43% terhadap kinerja. Temuan ini menunjukkan bahwa kepemimpinan, disiplin kerja, dan motivasi secara kolektif memengaruhi kinerja pegawai sebesar 57% di BKPSDM Kabupaten Karawang.
Pengaruh Tunjangan Profesi Guru, Profesionalisme Dan Motivasi Terhadap Kinerja Guru Sekolah Negeri di Dinas Pendidikan, Pemuda Dan Olahraga Kabupaten Karawang PLG, Joean Himawan Fadlani Sam Aldia; Hartono, Hartono; Prihadini, Diana
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9021

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tunjangan profesi guru, profesionalisme, dan motivasi terhadap kinerja guru sekolah negeri di Kabupaten Karawang. Penelitian ini dilatarbelakangi oleh kebutuhan untuk meningkatkan mutu pendidikan yang sangat bergantung pada kinerja guru. Pendekatan kuantitatif dengan metode survei digunakan, melibatkan 376 guru yang dipilih secara purposif. Data dikumpulkan menggunakan kuesioner tertutup dengan skala Likert. Analisis jalur (path analysis) digunakan untuk mengukur pengaruh langsung maupun tidak langsung dari variabel independen terhadap kinerja. Hasil penelitian menunjukkan bahwa tunjangan profesi guru, profesionalisme, dan motivasi berpengaruh positif dan signifikan terhadap kinerja, baik secara parsial maupun simultan. Di antara ketiga variabel tersebut, tunjangan profesi memiliki pengaruh paling dominan. Temuan ini menegaskan bahwa dukungan finansial melalui tunjangan profesi berperan penting dalam meningkatkan kinerja guru, di samping faktor internal seperti profesionalisme dan motivasi. Hal ini menyoroti pentingnya insentif eksternal dan faktor intrinsik dalam mendorong efektivitas kinerja guru.
Efektivitas Program Gebyar Pelayanan Administrasi Terpadu Kecamatan (Gebyar Paten) Dalam Meningkatkan Kepuasan Masyarakat Di Kabupaten Karawang Tahun 2024 Bahaweres, Ahmad Kandias; Hartono, Hartono; Prihadini, Diana
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9022

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas Program Gebyar Pelayanan Administrasi Terpadu Kecamatan (Gebyar PATEN) dalam meningkatkan kepuasan masyarakat di Kabupaten Karawang pada tahun 2024. Program ini merupakan inovasi pelayanan publik yang diharapkan dapat mempercepat dan mempermudah akses layanan administrasi kepada masyarakat melalui pendekatan proaktif di setiap kecamatan. Pendekatan yang digunakan adalah kualitatif dengan analisis SWOT. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi dari tiga kecamatan yang menjadi lokasi penelitian: Pakisjaya, Tegalwaru, dan Cilamaya Kulon. Penelitian ini mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman dalam pelaksanaan Gebyar PATEN. Hasil penelitian menunjukkan bahwa program ini secara umum telah meningkatkan aksesibilitas dan kualitas layanan. Namun, pelaksanaannya masih menghadapi tantangan seperti keterbatasan jangkauan sosialisasi, keterbatasan sumber daya manusia, dan pemanfaatan infrastruktur yang belum optimal. Indeks Kepuasan Masyarakat (IKM) mengalami fluktuasi dan belum sepenuhnya mencapai target peningkatan secara konsisten. Kesimpulannya, efektivitas program Gebyar PATEN masih perlu ditingkatkan melalui strategi penguatan koordinasi, sosialisasi berkelanjutan, dan peningkatan kapasitas kelembagaan di tingkat kecamatan, sehingga benar-benar dapat mendorong kepuasan masyarakat yang lebih tinggi terhadap pelayanan publik.
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja Dan Pengembangan Karir Terhadap Kinerja Pegawai Pada Sekretariat Daerah Kabupaten Karawang Diaswara, Nabiyil Anzal; Hartono, Hartono; Prihadini, Diana
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9023

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh gaya kepemimpinan terhadap kinerja pegawai di Sekretariat Daerah Kabupaten Karawang, (2) pengaruh lingkungan kerja terhadap kinerja pegawai di Sekretariat Daerah Kabupaten Karawang, (3) pengaruh pengembangan karier terhadap kinerja pegawai di Sekretariat Daerah Kabupaten Karawang, dan (4) pengaruh gaya kepemimpinan, lingkungan kerja, dan pengembangan karier terhadap kinerja pegawai di Sekretariat Daerah Kabupaten Karawang. Populasi penelitian ini adalah seluruh pegawai di Sekretariat Daerah Kabupaten Karawang yang berjumlah 126 orang dengan sampel sebanyak 96 responden. Data penelitian ini diperoleh melalui kuesioner. Teknik pengambilan sampel yang digunakan adalah Simple Random Sampling. Hasil penelitian menunjukkan bahwa (1) gaya kepemimpinan berpengaruh positif dan signifikan terhadap variabel kinerja pegawai di Sekretariat Daerah Kabupaten Karawang, (2) lingkungan kerja berpengaruh positif dan signifikan terhadap variabel kinerja pegawai di Sekretariat Daerah Kabupaten Karawang, (3) pengembangan karier berpengaruh positif dan signifikan terhadap variabel kinerja pegawai di Sekretariat Daerah Kabupaten Karawang, dan (4) gaya kepemimpinan, lingkungan kerja, dan pengembangan karier secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai di Sekretariat Daerah Kabupaten Karawang dengan kontribusi sebesar 29,6%, sedangkan sisanya sebesar 70,4% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini.
Analisis Strategi Integrated Marketing Communication Dalam Upaya Meningkatkan Volume Penjualan UMKM Gauri Shop Di Jakarta Timur Putra, Roland Anggara; Prihadini, Diana
JAMBIS : Jurnal Administrasi Bisnis Vol. 5 No. 3: Juni 2025
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v5i3.5194

Abstract

This studi aims This study aims to determine and analyze the use of Integrated Marketing Communication (IMC) strategies, as well as identify inhibiting factors and efforts to increase sales volume of Gauri Shop MSMEs in East Jakarta. The research method used a qualitative descriptive approach, with data collection techniques including interviews, observation, and documentation. Eight informants were selected using purposive sampling. The research results show that Gauri Shop's implementation of IMC strategies is still suboptimal, particularly in terms of digital media utilization and direct customer interaction. Inhibiting factors identified include limited human resources, capital, and fluctuating purchasing power. Efforts made to overcome these obstacles include strengthening human resource competencies, diversifying promotional content, and improving customer shopping experiences through digital media and physical stores. This research is expected to provide theoretical and practical contributions to the development of integrated marketing strategies for MSMEs in Indonesia to be able to increase competitiveness and sales volume in a sustainable manner
Pengaruh Electronic Word Of Mouth dan Brand Image terhadap Keputusan Pembelian Sunscreen Azarine (Survei pada pengguna aplikasi tiktok) Prihadini, Diana; Krishantoro, Krishantoro; Nanda, Ilyas Fitra
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v4i2.3188

Abstract

The objective of this study is to find out the Influence of Electronic Word Of Mouth and Brand Image To Sunscreen Azarine Buying Decision. This study used quantitative research method. The data was collected from questionnaire and literature. Population in this study is user of Sunscreen Azarine and follow tiktok account @Azarinecosmetic. Sampling Technique used Taro Yamane Formula. There are 100 samples. The data analysis used in this study is multiple linier regression analysis using a software of IBM Statistik version 26. Result of the study identified that Electronic Word Of Mouth partially not influence to Buying Decision is in the amount of 39,6% . Brand Image partially has influence in the amount of 61.4% to Buying Decision. Electronic Word Of Mouth and Brand Image simultaneously affected significantly to Buying Decision with value of 61,4% where 38,6% explained by other factors excluded from this study.