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Mochammad Fahlevi
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INDONESIA
Journal of Research in Business, Economics, and Education
Published by STIE Kusuma Negara
ISSN : 26866056     EISSN : 26866056     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRBEE: Journal of Research in Business, Economics, and Education is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. JRBEE: Journal of Research in Business, Economics, and Education is issued 6 times annually. The Editor receives rigorous research manuscripts that have not been offered for publication elsewhere. In addition, analyses on new economics and business and notes or comments on articles published in the Journal are welcomed. Since its first issue published in 2019.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 3 No. 4 (2021): August" : 12 Documents clear
Formation of Civil Society Through CSR in Jababeka Industrial Estate Cikarang Ida Abdul Gopar
Journal of Research in Business, Economics, and Education Vol. 3 No. 4 (2021): August
Publisher : Kusuma Negara Business School

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Abstract

Civil society is often positioned as an ideal way of life. From a historical perspective, Islamic thinkers usually refer to civil society under the leadership of the Prophet Muhammad. To realize a civil society in business, a transparent discussion is needed between all parties. Islam requires every business actor to always act impartially and protect the fulfillment of the rights of others, the rights of the social environment, and the rights of the universe. Therefore, social balance and a natural balance must be maintained together with business people. Corporate social responsibility is currently an absolute responsibility that must be carried out by companies in terms of maintaining and establishing social communication with the community and the surrounding environment. The purpose of this study was to determine the formation of civil society through Corporate Social Responsibility (CSR) in the Jababeka Cikarang Industrial Estate. This type of research is qualitative and descriptive field research. Researchers used data collection techniques through interviews. The results showed that the formation of civil society helped ease the economy of the community and the surrounding environment. However, the implementation of the CSR plan for the Jababeka industry has not been maximized. This is due to very limited participation and distribution is still consumptive, so community empowerment is not optimal. In addition, it can be concluded that the implementation of corporate social responsibility is by following per under Islamic business ethics.
The Influences of Tax Knowledge, Tax System, Self-Assessment System, and Tax Morale on Tax Compliance Hantono
Journal of Research in Business, Economics, and Education Vol. 3 No. 4 (2021): August
Publisher : Kusuma Negara Business School

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Abstract

This study aims to determine the effect of 1) tax knowledge, 2) tax system, 3) self-assessment system, 4) tax morale, 5) tax compliance. The sampling in this research was conducted by using a incidental sampling method. Methods of data collection through questionnaires that have been distributed to 72 respondents who have met criteria. With multiple linear regression analysis, it shows that the tax knowledge, tax system, self-assessment system, tax morale both partial and simultaneous have significant effect on tax compliance. It can be concluded that mitigation of tax knowledge, tax system, self-assessment system, tax morale towards tax compliance. The results of t test showed that tax knowledge is approved and indicates tax knowledge has great impact on affecting the tax compliance, tax system is not approved and indicates tax system has less impact on affecting the tax compliance, self-assessment system is approved and indicates self-assessment system has great impact on affecting the tax compliance, tax morale is approved and indicates tax morale has great impact on affecting the tax compliance. The results of f test showed that both independent variables are simultaneously affecting the tax compliance. The result of R Square of the regression model is 0.807 which shows that 80.7 % of mitigation of the tax compliance can be explained by tax knowledge, tax system, self-assessment system, tax morale. Whereas the 19.3% of the tax compliance variable can be explained by other factors or variables which are not examined in this research.

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