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Evaluasi Kualitas Hasil Pemeriksaan Pajak Yang Dapat Dipertahankan di Majelis Banding Banding Pengadilan Pajak Pada KPP Pratama Cikarang Utara Kabupaten Bekasi Arif Mansyur; Diana Prihadini
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 1 (2025): September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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

Abstract

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
Analisis Efektivitas Penerapan Pajak Hotel Dalam Meningkatkan Pajak Daerah Kabupaten Kubu Raya Kalimatan Barat (Study Kasus Kantor Badan Pendapatan Daerah Kabupaten Kubu) Amalia, Laila; Prihadini, Diana; Widyatasari, Lusia Wina
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3627

Abstract

Taxes play a crucial role in the development of a region that requires substantial funding for its progress. Taxation is one of the key elements in managing national revenue. Taxes are of utmost importance for the development of a region, as they contribute significantly to its income, as seen in the case of hotel taxes.This research aims to analyze the effectiveness of implementing hotel taxes in boosting local tax revenues in Kubu Raya district. The study employs a qualitative and descriptive approach. The population for this research consists of hotel taxpayers in Kubu Raya district, while the sample comprises the financial reports of local tax revenues in Kubu Raya. The findings of the research indicate that the analysis based on the targets set for 2020-2022 experienced fluctuations and obstacles each year. Moreover, the research revealed that the aspects of efficiency, sufficiency, fairness/equality, responsiveness, and certainty, as proposed by Sugiyono, have not been entirely effective due to various issues. These include inadequate socialization, lack of transparency in reporting income and revenues by taxpayers, and insufficient knowledge among taxpayers about the purpose of analyzing the effectiveness of implementing hotel taxes in enhancing local tax revenues.
Pengaruh Persepsi Masyarakat Dan Potensi Penerimaan Negara Terhadap Kebijakan Ekstensifikasi Objek Cukai Minuman Bergula Dalam Kemasan Di Kota Bekasi Star, Yurisman; Bahri, Salsabila Amirah; Prihadini, Diana
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3735

Abstract

The tax extensification policy on Excise Objects is a governmentdiscourse that will be released in 2024. The addition of excisable goods to packaged sugary drinks is highly considered. One aspect that supports the success of a policy is acceptance and support from the community. The key factor in the successful implementation of this excise tax is the level of acceptance from the community. However, it is also related to the government that wants this policy to be a significant potential state revenue. This study aims to determine the Influence of Public Perception and Potential State Revenue on Excise Object Extensification Policy The research method used is a quantitative-descriptive method. Data collection techniques using research instruments are in the form of questionnaires and literature. The population in this study is the Bekasi city community. The sampling technique in this study is Probability sampling with this method sampling the population with as many as 150 samples. And analyzed using multiple linear regression analysis using the help of IBM Statistical Software Version 29.0. The results of this study show that Public Perception influences the MBDK Excise Object Extensification Policy by 36.4%. The potential state revenue has an influence of 34.8% on the MBDK Excise Object Extensification Policy. Public Perception and State Revenue Potential affect the MBDK Excise Object Extensification Policy variable simultaneously with a value of 0.406 or 40.6%. Of these, 59.4% were explained by other factors that were not included in the study.
Evaluasi Penerapan Kebijakan Tarif Pajak Progresif Pajak Kendaraan Bermotor Di Kantor SAMSAT Kota Bekasi Tahun 2018-2022 Prihadini, Diana; Amalia, Annindya Atmi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 3: Mei 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i3.3837

Abstract

The role of the vehicle as a means of transportation makes the vehicle a major requirement. With the addition of vehicles each year, it is expected to be able to increase regional income from the taxation sector. One type of local tax revenue is obtained through motor vehicle taxes. Motor vehicle tax is a tax on motor ownership. The phenomenon in this study is that until there is an issue of abolishing vehicle tax fines and the abolition of progressive taxes, this is considered the right way to make people more obedient in paying taxes and to make motorized vehicle data records more valid. The purpose of this study is to evaluate the application of the Progressive Tax rate policy for Motor Vehicle Tax as an effort to increase local revenue at the Bekasi City Samsat Office, as well as the obstacles and efforts faced by the Samsat and Taxpayers in evaluating the implementation of the Progressive Tax rate policy. This research was conducted at the Bekasi City Samsat Office and the informants in this study were Progressive Taxpayers of Motor Vehicle Tax. This study uses a qualitative approach and descriptive research type. Collecting data in this study are observation, documentation, and interviews. The results of this study indicate that the progressive tax on motorized vehicle taxes in Bekasi City has been effective. Based on the theory of Evaluation Criteria according to William N. Dunn (2013, 28-29) which according to him to reassess a policy, criteria are needed, namely Effectiveness, Efficiency, Adequacy, Alignment, Responsiveness, and Accuracy which shows that the overall results have been running according to provisions of the progressive tax rate policy for motor vehicle taxes that apply at the Bekasi City Samsat office. Obstacles experienced by the Bekasi City Samsat Office, such as the lack of counseling on progressive tax collection, which causes a lack of public knowledge regarding the existence of progressive taxes.
Pengaruh Kualitas Produk Dan Pemasaran Konten Aplikasi Tiktok Terhadap Keputusan Pembelian Konsumen Skincare Skintific (Studi Kasus: Generasi Z Di Jakarta) Prihadini, Diana; Sudinta, Heru; Frara, Elizabeth Monica
JAMBIS : Jurnal Administrasi Bisnis Vol. 3 No. 6: Desember 2023
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v3i6.3783

Abstract

The rapid and continuous growth of technology has significantly impacted communication, shifting it into the digital realm where people access various information. This technological development has led to the emergence of online marketing, showcasing product quality through social media and influencing customers in making purchasing decisions. This research aims to understand and analyze the influence of product quality and content marketing of the TikTok application on consumer purchasing decisions of Skincare Skintific, with a case study on Generation Z in Jakarta. The research adopts a quantitative approach, utilizing purposive sampling with 100 respondents. Data collection is done through questionnaire observation. The research findings indicate that product quality (X1) influences purchasing decisions (Y) by 75.4%, with a calculated t-value of 5.680 > t-table 1.98472 and significance value of 0.00 < 0.05. Content Marketing (X2) influences purchasing decisions (Y) by 76%, with a calculated t-value of 5.957 > t-table 1.98472 and significance value of 0.00 < 0.05. Product quality (X1) and Content Marketing (X2) jointly (simultaneously) influence purchasing decisions (Y) by 81.8%, with the remaining 18.2% influenced by unexamined variables, supported by an F-value of 223.247 > F-table 3.09 and significance value of 0.00 < 0.05. In conclusion, both product quality and content marketing on TikTok significantly influence the purchasing decisions of Skincare Skintific consumers among Generation Z in Jakarta.
Analisis Strategi Pemasaran Dalam Membangun Brand Awareness Pada Usaha Mikro Kecil Menengah (Studi Kasus Pada Umkm Teras Jahe Pekayon Jaya Kota Bekasi) Syafii, Syafii; Prihadini, Diana
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 4: Agustus 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i4.4107

Abstract

This research was conducted at Teras Jahe MSMEs. Teras Jahe MSMEs is a business entity that operates in the micro, small, and medium sectors, focusing on producing and marketing various ginger-based products. This research aims to find out and analyze problems, obstacles, and efforts to overcome obstacles in marketing strategies to build Brand Awareness in Teras Jahe MSMEs. The method used in this research is descriptive qualitative. The problem experienced by Teras Jahe is that first, Teras Jahe is dominated by customers over 40 years old and this makes it difficult to socialize on social media, for example, information about promos, new menus, and new places, they tend to be comfortable in one place and are out of date with cyberspace. Having six branches in strategic locations and utilizing online platforms such as Gofood, Grabfood, and Shopee Food, Teras Jahe adopts an omnichannel approach to reach consumers. Through effective digital marketing on Instagram, Teras Jahe builds brand awareness with interesting and relevant content, despite facing challenges in reaching a younger demographic and competing in the online market. With flexible pricing strategies, tailored product offerings, and attractive promotions, Teras Jahe has achieved top of mind among its consumers, differentiating itself from competitors with a focus on quality and service. Continuous efforts in education, innovation, and consumer interaction demonstrate Teras Jahe's commitment to sustainable brand growth and development
EMPLOYEE ENGAGEMENT CAN MODERATE THE EFFECT OF TRANSGLOBAL LEADERSHIP ON EMPLOYEE PERFORMANCE Nasution, Ucok Binanga; Prihadini, Diana; Fitri, Nur; Widiasih, Suprapti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16323

Abstract

ABSTRACTThis study is a quantitative study with an explanatory approach, namely an approach that uses previous literature as a support for the arguments being discussed. The data used in this article is primary data that researchers obtained from BUMN leaders and employees spread throughout Indonesia. The conclusion in this research show that the Transglobal Leadership variable can have a positive relationship direction and a significant influence on Employee Performance can be proven. This is due to the P-Values which are positive and below the significance level of 0.05, namely 0.001. This is because the Intelligence of the Leader and the Wisdom of the Leader in creating policies that can facilitate employee tasks can ultimately improve Employee Performance. In addition, in the next hypothesis, the Employee Involvement variable can strengthen the influence of the Transglobal Leadership variable on Employee Performance. This is because the same thing, namely the P-Values value is positive and below the significance level of 0.05, namely 0.000, which is smaller than direct testing of 0.001. Thus, it can be concluded that the first and second hypotheses can be accepted.  Keywords: Transglobal Leadership,  Employee Performance, Employee EngagementÂ