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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 132 Documents
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Pengaruh Sunset Policy, Tax Amnesty dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Serpong, Kota Tangerang Selatan) Situmorang, Rosanti Putri; Septiani, Dwi
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.11547

Abstract

The purpose of this study is to determine the effect of sunset policy, tax amnesty and tax sanctions on taxpayer compliance (case study on individual taxpayers registered at KPP Pratama Serpong, South Tangerang) both partially and simultaneously. The type of method used in this study is quantitative method. The type of data used is primary data. The data analysis method used is multiple linear regression analysis and the data analysis techniques used are descriptive analysis techniques in the form of data quality tests, classical assumption tests and hypothesis tests. The results of this study show that partial sunset policy has a positive effect on taxpayer compliance, for tax amnesty partially affects taxpayer compliance, for tax sanctions partially affects taxpayer compliance. Meanwhile, simultaneously sunset policy, tax amnesty and tax sanctions affect taxpayer compliance.
Perencanaan Green Manufacturing Pada Usaha Pembuatan Tempe “OJI” di Cimahi Bandung Winanita, Christiana Maria; Prestianto, Bayu
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13529

Abstract

Tempeh Oji is one of the home-based tempeh  making businesses that has green manufacturing problems in the form of inadequate waste processing and the owner's lack of knowledge about waste management. Through an assessment of 18 indicators initiated by the OECD (Organization for Economic Co-operation and Development), the aim of this study is to determine the extent of the green ranking and also as a guide for planning the implementation of green manufacturing using government regulations regarding 4R (Recycle, Reduce, Reuse, Recovery) green industry. The approach method used is descriptive qualitative where data is collected using interview, observation and documentation techniques. The results of research conducted on the Tempeh Oji business are that Tempeh Oji has an Advanced in its green rating and meets 14 of the 18 indicators proposed by the OECD. Indicators that are not yet green will later be improved using green manufacturing planning based on Law of the Republic of Indonesia Number 3 of 2014 concerning Industry. The green manufacturing planning carried out at Tempeh Oji applies Recycle, Reduce and Recovery. Tempe Oji is also advised to pay more attention to the cleanliness of its production house and make a simple water filtration to reduce production residue which will later be detrimental to the surrounding community and help Tempe Oji's business to make it easier to process business permits.

Page 14 of 14 | Total Record : 132

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