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<![CDATA[Faktor-faktor yang Mempengaruhi Profitabilitas Bank Umum Syariah di Indonesia Periode 2016-2020 ]]>
<![CDATA[Natalia Sumule]]>;
<![CDATA[Wirman]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.210
<![CDATA[Knowing the factors that affect profitability, which is represented by ROA at Islamic Commercial Banks (BUS) in Indonesia, is the goal of this research. The independent variables used include the ratio of NPF, FDR, and BOPO while the dependent variable used is ROA. Multiple linear regression analysis method is the analytical method used in this study. The results of hypothesis testing show that NPF and FDR have no significant effect on ROA, in contrast to BOPO which shows a significant negative effect on ROA. However, simultaneously NPF, FDR, and BOPO have a significant effect on ROA. The final conclusion in this study, the factor that affects the profitability of BUS is only one variable, namely BOPO. This means that the higher the BOPO value, the decrease in profitability will be more pronounced so that banks are advised to control banking operational costs and on the other hand be able to increase banking operating income]]>
<![CDATA[Analisis Pengaruh Thin Capitalization, Debt Covenant, dan Tunneling Incentive terhadap Transfer Pricing dengan Komite Audit Sebagai Variabel Moderating ]]>
<![CDATA[Yuana Khoirunisa]]>;
<![CDATA[Agus Wahyudin]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.218
<![CDATA[This study aims to analyze the effect of thin capitalization, debt covenants, and tunneling incentives on transfer pricing with the audit committee as the moderating variable. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 170 companies. The data analysis method used is moderated analysis regression with the IBM SPSS 24 tool. The result show that thin capitalization has a significant positive effect on transfer pricing, debt covenants have no significant effect on transfer pricing, and tunneling incentives have no effect on transfer pricing. The audit committee was unable to significantly moderate the relationship between thin capatalization and transfer pricing and was also unable to significanlty moderate the relationship between debt covenants and tranfer pricing, however, the audit committee was able to strengthen the relationship between tunneling incentives and transfer pricing.]]>
<![CDATA[Potensi Kebocoran Pengenaan Pajak Terhadap Transaksi Jual-Beli Online pada Marketplace di Indonesia ]]>
<![CDATA[Noormalita Primandaru]]>;
<![CDATA[Ivana Oktarina Sopacua]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.232
<![CDATA[Kebocoran serta potensi pengenaan Pajak Penghasilan serta Pajak Pertambahan Nilai terhadap pelaku usaha online di marketplace yang sedang berkembang pesat di Indonesia dewasa ini sudah seharusnya mendapat perhatian yang sangat serius bagi pemerintah Indonesia. Hal ini dapat dilihat dari besarnya potensi kebocoran pajak dari sektor jual-beli online tersebut. Terdapat berbagai masalah yang terjadi dalam transaksi online yang akan dibahas dalam penelitian ini, antara lain peraturan perpajakan mengenai transaksi online di Indonesia masih belum diatur secara maksimal dan khusus mengenai pengenaan pajak terhadap transaksi di marketplace, sehingga hal tersebut menjadi sebuah kekosongan petensi pajak yang dapat diserap oleh pemerintah di Indonesia. Penulisan jurnal ilmiah ini bertujuan untuk mengetahui bagaimana potensi kebocoran serta pendapatan negara melalui pengenaan pajak Pajak Penghasilan serta/atau Pajak Pertambahan Nilai terhadap transaksi jual-beli secara online di marketplace Indonesia. Metode analisis yang digunakan merupakan pendekatan perundang-undangan (Statute Approach) dan juga pendekatan analisis konsep hukum (Analitical Conceptual Approach). Adapun akar hukum yang diaplikasikan berbentuk hukum primer, sekunder, serta tersier. Potensi kebocoran serta pengenaan pajak akan transaksi jual-beli online pada marketplace di Indonesia amat besar, terdapat beberapa faktor penghambat pemerintah dalam penarikan pajak terhadap pelaku jual-beli di marketplace baik secara faktor hukum, faktor pemerintah maupun pelaku usaha online sebagai wajib pajak. Pemerintah sudah seharusnya menciptakan aturan secara distingtif yang menyinggung hal tersebut sehingga dapat memanfaatkan potensi pajak serta meminimalisir kebocoran pajak negara dengan baik.]]>
<![CDATA[Pengaruh dari Brand Image, Perceived Quality, dan Brand Awareness Terhadap Customer Satisfaction dan Brand Loyalty Starbucks ]]>
<![CDATA[Angelina Valensia]]>;
<![CDATA[Candy]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.234
<![CDATA[Penelitian bertujuan untuk menginvestigasi seberapa besar loyalitas dari sebuah merek yang dipengaruhi oleh brand image, perceived quality dan brand awareness. Objek penelitian yang diambil adalah salah satu merek internasional yang cukup terkenal di Indonesia yaitu Starbucks. Penelitian kali ini akan membahas mengenai seberapa besar kesetiaan konsumen terhadap Starbucks yang sudah terdengar tidak asing lagi dan banyak sudah mengenali merek tersebut dimana menjual minuman kopi dengan harga yang lumayan tinggi dibandingkan kopi lain dikarenakan kekuatan dari brand. Banyak sekali peminat dari Starbucks bahkan para wisatawan asing cenderung membeli merek tersebut di negara mana pun dikarenakan Starbucks sudah terkenal mendunia. Brand loyalty adalah salah satu preferensi yang mempengaruhi konsumen untuk membeli suatu produk secara berulang terus menerus. Lokasi penelitian dilaksanakan di Starbucks yang berada di Kota Batam. Metode pengambilan sampel diambil tidak secara acak sebanyak 191 responden. Hasil yang ditemukan bahwa adanya hubungan signifikan antara brand image, perceived quality dan brand awareness terhadap brand loyalty. Sedangkan perceived quality dan brand awareness berhasil dimediasikan oleh customer satisfaction.]]>
<![CDATA[Implementasi Strategi Promotional Mix untuk Meningkatkan Pelanggan Pada Minimarket/ Swalayan di Kota Tegal ]]>
<![CDATA[Makmur Sujarwo]]>;
<![CDATA[Sumarno Sumarno]]>;
<![CDATA[Tabrani Tabrani]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.235
<![CDATA[This research aims to find out how far promotional mix strategies such as advertising, personal selling and sales promotion variables have been implemented in minimarkets / supermarkets in Tegal City so as to increase the number of customers. The sample used in this study was 231 respondents as customers spread across several minimarkets / supermarkets in Tegal City. Respondents answered questionnaire questions distributed at minimarkets / supermarkets in Tegal City. Respondents answered closed-door questions that were then processed using multiple regression tests with IBM SPSS Statitistic 22 analysis tool. The results showed that all the variables in this study such as sales promotion, advertising and personal selling had a positive and significant influence on the increase in the number of customers in minimarkets / supermarkets in Tegal City. Should minimarkets / supermarkets in Tegal City in order to increase more vociferous promotions such as providing attractive discounts, giving gifts, high advertising intensity and approaching customers who are troubled in finding certain products and handling their complaints well.]]>
<![CDATA[Pengaruh Work From Home dan Lingkungan Kerja Terhadap Kinerja Selama Pandemi di PT. Jasaraharja Putera ]]>
<![CDATA[Mudrikah]]>;
<![CDATA[Sabeli Aliya]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.239
<![CDATA[This study aims to determine how much influence work from home and work environment have on performance during the pandemic at PT. Jasaraharja Putera Palembang Branch. This type of research is quantitative research using multiple regression analysis techniques, classical assumption test, validity and reliability testing, hypothesis testing through t and f tests, and correlation coefficient analysis and determination. From the results of this study is the effect of work from home partially significant effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of 2.487 > ttable of 2.026 with a significance of 0.018 <0.05, it can be concluded that partially there is a significant positive effect between work from home on performance. The influence of the work environment partially has no effect on the performance of PT. Jasaraharja Putera this can be seen from the T test, namely tcount of -0.645 < ttable of 0.026 with a significance level of 0.523 > 0.05. The work from home and work environment variables have a significant effect simultaneously (simultaneously) on the performance dependent variable with a value of fcount 9.612 > ftable 3.25 with a significance value of 0.00 < 0.05. Based on the coefficient of determination R Square (R) of 0.342 or 34.2%, it means that the contribution of the influence of work from home (X1) and the work environment (X2) to performance (Y) is 34.2% and the rest (100% - 34, 2%) 65.8% influenced by other factors not examined.]]>
<![CDATA[Model Laporan Keuangan Sederhana Dengan Menggunakan Aplikasi Android Akuntansi UKM Pada UKM di Kabupaten Brebes ]]>
<![CDATA[Nurul Mahmudah]]>;
<![CDATA[Yusri Anis Faidah]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.242
<![CDATA[The more advanced development of Indonesia is expected to be in line with the existence of economic development in terms of small micro and medium enterprises. This cannot be denied by the growing development of various types of small and medium enterprises in Indonesia, especially in Central Java. One of many government's efforts is to increase income in that aim to improve the welfare of society, the role of UKM is very much needed with the development of UKM in Central Java, especially in Brebes district. It is proving that the domestic market share ranging from low to medium-sized economies can be absorbed. One of the problems faced by UKM is preparing simple financial reports. It is because UKM is required to be able to understand simple financial reports systematically, the existence of an android application model "UKM Accounting" is able to help UKM problems in preparing simple financial reports. Therefore, this study is related to the model and application of the android application "UKM Accounting" which is used in compiling simple financial reports on UKM in Brebes Regency. The purpose of this study is to apply a simple financial reporting model using the android application "UKM accounting" for UKM in Brebes Regency. The subjects in this study were UKM in Brebes Regency. This study used descriptive analysis with a qualitative approach obtained from observations and interviews with UKM in Brebes Regency. The collected data were interpreted in the application of a simple financial reporting model using the android application "UKM Accounting" which is used by UKM in preparing financial reports.]]>
<![CDATA[Determinan Penggunaan e-Filing pada WPOP KPP Pratama Tegal ]]>
<![CDATA[Dewi Indriasih]]>;
<![CDATA[Aminul Fajri]]>;
<![CDATA[Rissa Rosita]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v14i2.243
<![CDATA[All taxpayers are required to file a tax return (SPT) for their tax reporting. A method of submitting electronic tax returns (SPT) online in real time via the Internet on the Directorate General of Taxes website is E-Filing. This study aimed to determine and the relationship between subjective norms, understanding of tax regulations, ease of use, security and information technology readiness of the use of E-Filing. This quantitative research used a descriptive method. The data used is primary data obtained after questionnaires distributated using a sampling technique by accidental sampling. Obtained 100 respondents of individual taxpayers registered as a sample at KPP Pratama Tegal. Data analyzed by SPSS (Statistical Package for the Social Science) version 22 with multiple linear regression analysis technique. The results from this research showed that subjective norms, understanding of tax regulations, the usefulness of information technology, and the readiness of information technology were related to the usability E-Filing. While the information technology security variable is not related to the usability E-Filing.]]>
<![CDATA[The Effect of Service Quality, Doctor Interpersonal Communication, and Customer Relationship Management on Patient Loyalty with Patient Satisfaction as A Mediation at RSUBUDI Rahayu Pekalongan ]]>
<![CDATA[Jefly Mandala Putra]]>;
<![CDATA[Suliyanto]]>;
<![CDATA[Gunistiyo]]>;
<![CDATA[Aminul Fajri]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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<![CDATA[The aims of this research were to the effect of service quality on patient satisfaction, the effect of doctor's interpersonal communication on patient satisfaction, the influence of customer relationship management on patient satisfaction, the effect of service quality on patient loyalty, the effect of doctor's interpersonal communication on patient loyalty, the effect of customer relationship management on patient loyalty, the effect of patient satisfaction on patient loyalty, the effect of service quality on patient loyalty with patient satisfaction as a mediator, the effect of interpersonal communication of doctors on patient loyalty to patient satisfaction as a mediator, the effect of customer relationship management on patient loyalty is patient satisfaction as a mediator. The population in this study were all inpatients at RSU Budi Rahayu Pekalongan. The number of inpatients at Budi Rahayu Hospital in Pekalongan in October 2022 was 450 patients. The sampling technique used was purposive sampling. The technique used to collect data in this study is a questionnaire. The data analysis method of this research is to test the validity and reliability of the instrument, descriptive statistics, and quantitative analysis.]]>
<![CDATA[Analysis of Financial Distress with The Altman, Springate, Zmijewski, Grover, and Taffler Models in The Consumer Cyclicals Sector in The Covid-19 Pandemic ]]>
<![CDATA[Ikwan Mustafa]]>;
<![CDATA[Dien Noviany Rahmatika]]>;
<![CDATA[Roberto Akyuwen]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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<![CDATA[The Covid-19 pandemic has changed the order of the world economy, which allows for financial distress (financial distress) in a company. This study aims to determine the financial distress condition of companies in the consumer cyclicals sector in 2018-2021 using the Altman, Springate, Zmijewski, Grover, and Taffler models. In addition, to find out the difference in financial distress before the Covid-19 pandemic occurred with during the Covid-19 pandemic and the level of accuracy of each model used. This research is a type of quantitative research using a purposive sampling technique so 66 samples were selected. The data used is secondary data, in the form of financial statements for 2018-2021. The results of the study show that there are differences in each of the financial distress prediction models used. The results of the average difference test (paired simple T-test) from the prediction model used only the Altman model which shows no difference in financial distress conditions before the Covid-19 pandemic occurred during the Covid-19 pandemic. Meanwhile, the Springate, Zmijewski, Grover, and Taffler models show differences in financial distress conditions. The accuracy level of the Altman model is 87.88%, Taffler 83.71%, Grover 74.24%, Springate 73.48%, and Zmijewski 68.18%. So it can be concluded that the Altman model is the model with the highest level of accuracy in predicting financial distress in the consumer cyclicals sector of companies.]]>
