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Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 2 No. 4 (2023)" : 15 Documents clear
Pengaruh Intangible Asset dan Tunneling Incentive terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Refi Fadilla, Meisya; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1578

Abstract

The purpose of this study was to determine the effect of intangible assets and tunneling incentive on tax avoidance and to determine whether profitability can moderate intangible assets and tunneling incentive on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population is also included in the scale of multinational companies. Sampling in this study was conducted using a nonprobability sampling approach. The technique used to determine the sample in this study was purposive sampling. The type of data required in this study is secondary data in the form of financial statements. These results show different relationships between intangible assets and tunneling incentive on tax avoidance, as well as the relationship between profitability in moderating intangible assets and tunneling incentive on tax avoidance.
Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Bekasi Novianti, Anita; Nuryati, Tutty; Rossa, Elia; Puspaningtyas, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1579

Abstract

Taxes play a critical role in Indonesia's development. According to statistics provided by the Central Bureau, taxes contributed an average of 79% to 82% of total state revenue between 2019 and 2023. However, there remains a discrepancy between the number of taxpayers reporting their obligations and the set target. To enhance compliance, innovations such as the e-filing system and tax volunteer program are utilized. This study employs a quantitative methodology utilizing surveys as a data collection technique through individual taxpayer questionnaires in Bekasi. The population and sample were determined using a simple random sampling methodology. Primary data were gathered from the questionnaires, while secondary data were collected from the literature, forming the basis of the research. The study's findings suggest that the utilization of the e-filing system, possession of tax knowledge, and availability of tax volunteers significantly contribute to the compliance of individual taxpayers in Bekasi.
Transformasi Ekonomi Melalui Piala Dunia FIFA 2022: Analisis Meningkatnya Pendapatan Per Kapita di Qatar sebagai Tuan Rumah Aqila Chairunnisa, Gina; Muhammad Muchlis, Madian
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1614

Abstract

The FIFA World Cup in Qatar is a prestigious sporting event, providing a unique opportunity for the country to gain economic benefits and increase Per Capita Income (PPK). This research aims to explore the impact of holding the World Cup on Qatar's PPK, by focusing on infrastructure development, economic investment and its long-term effects. This research uses descriptive design and comparative analysis with quantitative and qualitative approaches. Economic and infrastructure data is collected from official institutions and Qatari government authorities. Regression analysis is used to identify the relationship between independent variables (infrastructure development, economic investment) and the dependent variable (Income Per Capita). The research findings show that Qatar experienced a significant increase in Per Capita Income during and after the 2022 World Cup. The construction of modern stadiums, expansion of transport infrastructure and World Cup-related economic investments served as key drivers of the increase. This research concludes that holding the 2022 FIFA World Cup has a positive impact on Qatar's Per Capita Income, opening the door for learning and economic development strategies in the future. The implications of the research findings can provide guidance for other countries planning to host similar international sporting events.
Kinerja Karyawan Ony Comp Malang: Peran Kepemimpinan, Pemberdayaan dan Motivasi Kerja Nur Aini, Lilies; Nurtjahjani, Fullchis; Fany Novitasari, Ane; Dhakirah, Sanita
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1615

Abstract

The success of company management is largely determined by the activities of utilizing human resources, where company managers must really pay attention to the attitudes, behavior, desires and needs of employees so that these employees can be encouraged to improve their performance. The aim of this research is to determine the relationship between leadership and empowerment on employee performance mediated by work motivation. The population in this study were 25 employees of Ony Comp Malang. This research uses a saturated sampling technique, so that the entire population becomes the sample in the research. The data collection method is through observation, interviews, questionnaires, while the data analysis method used is SEM-PLS with the help of SmartPLS software. The results of the research show that leadership has no effect on employee performance, empowerment has an effect on employee performance, leadership has an effect on work motivation, empowerment has an effect on work motivation, work motivation has an effect on employee performance, work motivation does not mediate the relationship between leadership and employee performance, and work motivation mediates the relationship empowerment on employee performance.
Analisis Customer Experience Terhadap Customer Satisfaction Konsumen Onevape Store Marliana, Enna; Pertiwi, Friza; Dwi Nur Rizki, Ilham; Bimo Syahputro, Satrio
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1616

Abstract

During the current era of globalization that continues to grow, there is a lot of fierce competition between existing companies. One of the impacts of globalization is the emergence of electronic nicotine conductors as electronic cigarettes or now known as vape. The purpose of this study is to analyze customer experience on customer satisfaction of onevape store consumers. The method used in this study is qualitative research using interviews and observations. The data obtained in this study uses primary data sourced from owners, employees and customers and uses secondary data sourced from interviews and observations as well as previous research. The results of the study show that the quality of service provided by Onevape Store which provides services to customers is not only limited to product sales but also with the nature of hospitality and does not hesitate to provide the knowledge and knowledge it has to its customers.

Page 2 of 2 | Total Record : 15

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