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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 4, No 2: Oktober 2021" : 8 Documents clear
Exploration of Non-compliance of Micro, Small and Medium Business Taxpayers: Phenomenology Study Umi Nandiroh
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3320

Abstract

This study aims to describe the meaning of non-compliance with taxes, especially for taxpayers of small and medium enterprises. The background of this research is that there is a phenomenon that is not all taxpayers' fulfill their tax obligations in accordance with the provisions of tax regulations. Resistance that occurs in carrying out tax obligations depends on how tax interpreters interpret non-compliance. This study used a qualitative approach with the Schutz interpretive phenomenology as a research method. The phenomenology method focuses on the object of exploration to gain knowledge. Data was obtained through interviews with small business taxpayers. This study found the motives of taxpayers in carrying out their tax obligations. Which consisted of six elements, namely:  situations those were dilematic, opportunistic, distrust, injustice, not willing, and saving yourself. The motive must be found first, because based on Schutz's interpretive phenomenology method, someone will interpret something depending on the motive in interpreting something. From the motives that have been known, it can be concluded that in order to carry out their tax obligations, taxpayers need trust, both for the government, and for God.
Pengaruh Opinion Leader Terhadap Persepsi Tingkat Kepercayaan Merek Asing Sari Wijayanti
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3298

Abstract

The purpose of this research wanted to know about the influence of opinion leader towards the belief level of foreign brand, especially neurotropic vitamin. The data was gained from 186 responden by questionnaires and interview. Sampling method used was non probability sampling and the purposive technique to select respondents engaging health care professionals including nurse, midwife and general practicioners. Simple regression was used to exam the data. There was an influence of opinion leader on the belief level of foreign brand perception showed by t-count value (4.096) which was greater than t-table (1.973). It was concluded that individuals prefer the advice received from an experienced and knowledgeable advisor more than less skilled and less experienced advisor.
Studi Implementasi Digital Marketing Pada Pengusaha Di Semarang Maria Yosephine Dwi Hayu Agustini; Sentot Suciarto Athanasius; Berta Bekti Retnawati; Antonius Haryo Perwito; Dyah Titisari Anugraheni
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3486

Abstract

The application of digital marketing is increasingly widespread and has been applied by many entrepreneurs as a strategy to enter or expand the market. Entrepreneurs can choose ways and forms of digital marketing that suit the characteristics of their businesses and consumers. This study is intended to determine how far the level of digital marketing implementation for entrepreneurs in the city and district of Semarang. The study used a sample of 30 entrepreneurs who had implemented digital marketing and were selected using convenient sampling. Data were collected by questionnaires that were delivered in person or by email and processed with descriptive statistics to be analyzed using descriptive methods. The results show that the implementation of digital marketing is quite high. This means that entrepreneurs have used digital facilities (internet) in all their marketing activities, which include the delivery of product and business information, product ordering facilities, delivery of payment method options and delivery services. In the future, research can be focused on understanding online buying behavior that can be utilized by entrepreneurs in determining the right marketing strategy.
Peran Dimensi Motivasi Pelayanan Publik Dalam Meningkatkan Komitmen Afektif Pegawai Iin Agustina; Hafid Aditya Pradesa; Ricky Adi Putranto
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3237

Abstract

Organizational commitment is considered as one of the most important results of public service motivation. There is also an important literature from management studies and organizational behavior that emphasizes affective commitment as the main component of organizational commitment. Based on that, the purpose of this study is to examine the role of the dimensions of public service motivation on employee affective commitment. By using a quantitative approach, the research model was built and tested on 179 research respondents, who were public officer work in the area of Bandung, West Java. Multiple regression analysis is used to analyze the data, with the criteria valid for validity and reliability test. The findings showed that of the four dimensions of public service motivation, it was found that only two significantly affected affective commitment, which were variable commitment to the public interest and variable compassion.
Analisis Sengketa Pajak Pertambahan Nilai Atas Non Funded Income Pada Pengusaha Jasa Perbankan Agus Suharsono
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3233

Abstract

This study analyzes Value Added Tax disputes on Non-Funded Income at Banking Service Entrepreneurs with a case study of the Supreme Court Reconsideration Decision Number 628/B/PK/PJK/2019 to find out how the Judge decided the dispute. The research method used is juridical normative with statutory, case, and analytical approaches. The data used are laws, Judges' Decisions, and Doctrine. The data were collected by means of document studies, the results of data processing were narrated descriptively with the IREAC law application model: Issues, Rules, Evidence, Application, Conclusion. The results of the research are the tax authorities' opinion that the Selling Agent Fee-Invest Services-Services Priority account as the name implies is income from sales agent service fees as Non-Funded Income which is an object of VAT, Judges based on the evidence in court argued that the account was for banking services that were not objects VAT. In determining taxes, tax authorities are based on formal principles, while judges are based on material principles or the principle of substance over the form. Judges' decisions that are legally enforceable are still a material source of law, and should be used as a consideration for the tax authorities in determining taxes for similar cases so that they do not become tax disputes that must be resolved through acting legal measures that require time, effort and other resources.
Pengaruh Green Product, Servicescape dan Kualitas Layanan terhadap Kepuasan Konsumen pada Resto Berbasis Alam Richardus Bowo Harcahyo; Sentot Suciarto Athanasius; Veronica Kusdiartini
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3432

Abstract

Restaurant consumers will choose and visit a restaurant if they are satisfied, well served and get what they need at the restaurant. The problem of this research is how the influence of service quality, green product and servicescape on consumer satisfaction. The purpose of this study was to determine the effect of green product, servicescape and service quality on consumer satisfaction at the Surrounding Nature-Based Restaurant. The restaurant's efforts in maintaining customer satisfaction are inseparable from the quality of service provided by the restaurant. In addition, consumers who visit restaurants not only enjoy culinary delights, but also enjoy the servicescape or the natural scenery around the restaurant. Kampoeng Rawa restaurant in Ambarawa is a restaurant in the middle of a stretch of rice fields and just into the middle of Rawapening swamp area and is above the water. The view in the middle of the swamp and water makes the restaurant atmosphere attractive for visitors. This research was a consumer survey of Kampoeng Rawa restaurant visitors who enjoy culinary and the nature around the restaurant. Based on quota accidental sampling, 60 consumer respondents were determined who dine in at the Kampoeng Rawa restaurant during March 2021. The results showed that there was a positive and significant effect of service quality and servicescape variables on restaurant customer satisfaction. Green products do not have a significant effect. Furthermore, sustainable restaurant service management will have an impact on its contribution to the economy of private owners, BUMDES owners and the surrounding community who are employees. A restaurant that is managed by paying attention to the quality of service and an attractive surrounding atmosphere can lead to satisfaction for restaurant consumers.
Likuiditas Saham Dan Kebijakan Dividen: Bukti Dari Lingkungan Yang Menganut Sistem Pajak Tradisional Alexander Natanael Silaban; Hersugondo Hersugondo
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3335

Abstract

This research has the purpose to identify whether stock liquidity has a correlation with dividend policy on companies that listed in Indonesia stock exchange from 2017 until 2019. After controlling endogenous factor that determining dividend policy, Findings shows that stock liquidity doesn’t have a correlation to dividend policy because Indonesia has conventional tax system. Furthermore, writer finds that profitability and company leverage affect positively dividend policy.
Pengaruh Penerapan Insentif PPh Final UMKM DTP dan Pemahaman Perpajakan Terhadap Kepatuhan WP UMKM Di KPP Pratama Surabaya Sukomanunggal Ery Nurwijayanti; Budiasih Widiastuti
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3420

Abstract

This study aims to determine the effect of the application of the Micro, Small and Medium Enterprises (MSME) Final PPh incentives borne by the government and the understanding of MSME taxpayers' taxation on MSME taxpayer compliance at KPP Pratama Surabaya Sukomanunggal. The research method used is a quantitative method. Sampling was based on purposive sampling method with 100 respondents. Data collection was done by using a questionnaire. The data obtained were processed using Statistical Product and Service Solutions (SPSS) 25. The results showed that the implementation of MSME Final PPh incentives was borne by the government and the understanding of MSME taxpayers' taxation had an effect on MSME taxpayer compliance.

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