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Mochamad Yusuf Putranto
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JRB-Jurnal Riset Bisnis
Published by Universitas Pancasila
ISSN : 25810863     EISSN : 2598005X     DOI : https://doi.org/10.35592/jrb.v3i1
Core Subject : Economy,
Economics, Econometrics & Finance
JRB-Jurnal Riset Bisnis diterbitkan oleh Fakultas Ekonomi Dan Bisnis, Universitas Pancasila sejak tahun 2017, merupakan Jurnal Manajemen dan Akuntansi yang menyajikan artikel hasil penelitian (empiris) serta isu manajemen dan akuntansi terkini (konseptual) yang mencakup Keuangan, Pemasaran, SDM, Operasional, Biaya, Manajemen, Sektor publik, Investasi, Internasional, Auditing dan Perpajakan. Setiap naskah yang dikirimkan ke Jurnal Riset Bisnis akan ditelaah oleh Mitra Bestari dan Dewan Editor yang relevan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 8 No. 2 (2025): April" : 12 Documents clear
Pengaruh Kualitas, Harga, eWOM, dan Citra Merek Terhadap Minat Beli Konsumen UMKM Kuliner Melani Kadar; Mardiana R; Irfan Hasandi; Caesar Rosyad Achmadi; Saifan Ali Fazila
Jurnal Riset Bisnis Vol. 8 No. 2 (2025): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/y4m8jp39

Abstract

Digital marketing has become an increasingly important strategic tool for culinary MSMEs in attracting consumer interest, especially with the use of social media and other digital platforms. One that is currently popular is the assessment of direct customer reviews on digital platforms, namely eWOM (electronic word of mouth). This study aims to analyze the influence of electronic word of mouth (eWOM), product price, product quality, and brand image on consumer purchasing interest in culinary MSMEs in Jambi City. This study uses a survey method by distributing questionnaires to 385 respondents who are consumers of culinary MSMEs in Jambi City. The data collected was analyzed using the Partial Least Squares (PLS) method to test the relationship between variables. The results of the study showed that the eWOM and brand image have a significant effect on purchasing interest. Then, product price and product quality have a significant effect on brand image, while indirectly, the product price and product quality have a significant effect on consumer purchasing interest through the brand image.
Dampak Kenaikan PPN 12% dalam Perspektif Manajemen Perpajakan di Indonesia Ignatia Rosali Honandar; Margie Christanty Poluan
Jurnal Riset Bisnis Vol. 8 No. 2 (2025): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/5dh01k77

Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12% in 2025 is part of the government's fiscal policy to strengthen state revenues. However, this policy has a complex impact on the economic and business sectors and raises various challenges in tax management practices. This article analyzes the impact of the policy, the challenges in its implementation, and the managerial strategies that can be applied to deal with it. The method used is a literature study with a qualitative descriptive approach. The results of the study show that tax planning strategies, system digitalization, taxpayer education, and protection of UMKM are the keys to responding to this policy effectively and sustainably. Keywords: Value Added Tax, tax management, fiscal policy, tax planning, UMKM ABSTRAK Kenaikan tarif Pajak Pertambahan Nilai (PPN) dari 11% menjadi 12% pada tahun 2025 merupakan bagian dari kebijakan fiskal pemerintah untuk memperkuat penerimaan negara. Namun, kebijakan ini membawa dampak yang kompleks terhadap sektor ekonomi dan bisnis serta memunculkan berbagai tantangan dalam praktik manajemen perpajakan. Artikel ini menganalisis dampak kebijakan tersebut, tantangan dalam pelaksanaannya, dan strategi manajerial yang dapat diterapkan untuk menghadapinya. Metode yang digunakan adalah studi pustaka dengan pendekatan deskriptif kualitatif. Hasil kajian menunjukkan bahwa strategi tax planning, digitalisasi sistem, edukasi wajib pajak, dan perlindungan terhadap UMKM menjadi kunci dalam menyikapi kebijakan ini secara efektif dan berkelanjutan. Kata kunci: Pajak Pertambahan Nilai, manajemen perpajakan, kebijakan fiskal, tax planning, UMKM

Page 2 of 2 | Total Record : 12

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