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All Journal Jurnal Konseling dan Pendidikan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Penelitian Pendidikan Indonesia
Saleh, Reza
Universitas Islam DR. Khez. Muttaqien
Decision Sciences, Operations Research & Management Education Other

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Penghindaran Pajak Berganda Secara Unilateral Terhadap Pengenaan Pajak Penghasilan Capital Gains Dihubungkan Dengan Ketentuan dalam Perjanjian Penghindaran Pajak Berganda Secara Bilateral Reza Saleh
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.244 KB)

Abstract

This paper entitled “ The Avoidance of Double Taxation as Unilateral From Capital Gains Tax related to the Rules of Bilateral Treaty on the Avoidance of Double Taxation and Prevention of Tax Evasion between Indonesia and other Countries” is written due to the increasing flows of international exchange and investment into and out of a country, including of capital goods which likely leads to capital gains. Every country’s tax law unilaterally includes several rules of the exemption of double taxation, inclusive those of the capital gains. However, the law varies in its definition of population, domicile and income resources that it may harm tax payers and a country. For the problem to be resolved, Indonesia has entered into a bilateral treaty on the taxation with several countries. The problems of this research are a, how the unilateral exemption of double taxation applies to the capital gains tax in Indonesia? And b, how the capital gains tax applies to the treaty on the double taxation exemption between Indonesia and other countries? The research uses a descriptive analysis method and normative juridical approach. Data gathering technique employs a library research intended to collect data for supporting the research. Results of research reveal that the words of the law and treaty on the exemption of double taxation between Indonesia and other countries, except with Singapore, clarify the capital gains but they do not account for the variety of profit or loss statement due to the changed exchange rates. Key word : Taxation, Unilateral, capital gain
PENETEPAN METODE AKTIVA TETAP BERWUJUD PADA PT. BPR ALSABA PRIMA Reza Saleh
Eqien - Jurnal Ekonomi dan Bisnis Vol 1 No 1 (2012): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

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Abstract

Accountancy is one medium to running stabilize condition as company need.Accountancy is get basically active process stabilizes starting to get active release or erase. Research problem will discuss is “How is treating active accountancy and financial report of CV Bahana Karya Gresik. Research kindsof this thesis is using descriptive with qualitative approach calls givingdescription about accountancy application to stabilize active that companyget with financial report. The writer is using collecting data method withobservation, interview and documentation. According to this research resultmention that CV. Bahana Karya is doing confession, measurement,decreasing, stopping and presenting to active suitable to PSAK No 16.Key words: created active and financial report.
Situational analysis an effective leadership style to improve the Indonesian tax service offices performance in the era of change Reza Saleh; Mohammad Syamsul Maarif; Lukman M Baga; Herien Puspitawati
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 1 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020222250

Abstract

This study aims to analyze the effectiveness of Tax Service Offices’ leaders in the era of economic turbulence. Tax Service Office provides counseling, services, and supervision to Taxpayers. As public organizations, Tax Service Offices can become more competitive by cultivating effective leaders who combine style-oriented strategies with capabilities reflected in leadership behavior. This study applied descriptive analysis conducted to several Tax Service Offices in Jakarta within the Directorate General of Taxes, with a total of 542 questionnaires distributed to their employees. The findings show that a combination of leadership styles, such as transformational, transactional, adaptive, responsive, innovative, and competent, is extremely needed in this era of change. In addition, the level of experience and education is one of the criteria to improve effective leadership in the Indonesian Tax Service Offices.
Comparative of Leadership in Public Service: In-Group and Out-Group Saleh, Reza; Saleh, Dean Subhan
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 04 (2024): Eqien - Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i04.1971

Abstract

Effective leadership requires a close relationship between leader (L) and follower (F), with L-F exchange occurring both internally and externally in the organization. This study compares ef-fective leadership in in-group and out-group L-F dyads in a public organization, namely the Tax Service Offices. This study applied a quantitative research method and Structural Equation Mod-eling (SEM) to 774 respondents who have leader-follower dyadic relationships. The results show that: (i) there are differences in leader and follower perceptions regarding turbulence, adaptive behavior, responsive behavior, and transactional leadership in directly influencing performance; (ii) adaptive behavior mediates performance in in-group relationships, whereas responsive be-havior mediates performance in out-group relationships; and (iii) transactional leadership has a direct influence on performance in in-group relationships, while in out-group relationships, there is no direct influence on performance.
Examining the role of lecturer servant leadership in fostering post-millennial student engagement and its impact on learning outcomes Amruloh, Dedeng Abdul Gani; Saleh, Reza; Ramadittya, Muhammad; Bakar, Zainudin Bin Abu
Jurnal Konseling dan Pendidikan Vol. 13 No. 2 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1151300

Abstract

The post-millennial generation’s reliance on digital learning tools, compounded by the COVID-19 pandemic, has created an urgent need to redefine pedagogical leadership in higher education. This study fills a critical gap in the literature by empirically testing how servant leadership directly impacts student engagement and learning outcomes. Using a cross-sectional quantitative design data were collected via Likert-scale questionnaires from 100 undergraduate students purposively sampled from private universities with suboptimal e-learning infrastructure. Structural equation modeling (SEM) in AMOS 22 revealed that servant leadership strongly predicts student engagement with an estimated value (λ = 0.911, p <0.001), the influence of Lecturer Servant Leadership on student learning outcomes is significant with a value (λ = 0.609, p = 0.020) and the influence of student engagement on student learning outcomes is small but has a significant impact with a value (λ = 0.160, p <0.001). From the calculation results obtained, the indirect effect of Lecturer Servant Leadership on learning outcomes is 0.146 or 14.6% mediation effect, which means Total Effect = Direct Effect (0.609) + Indirect Effect (0.146) = 0.755, with Proportion of mediation = 0.146 / 0.755 ≈ 19.3%. The results prove that by encouraging “engagement” as cognitive participation, emotional investment, and behavioral interaction, student learning outcomes will increase by lecturer servant leadership model.
Co-Authors Bakar, Zainudin Bin Abu Dean Subhan Saleh Dedeng Abdul Gani Amruloh Herien Puspitawati Lukman M Baga M. Syamsul Maarif Ramadittya, Muhammad