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INDONESIA
Jurnal Administrasi Profesional
Published by Politeknik Negeri Jakarta
ISSN : -     EISSN : 29631734     DOI : https://doi.org/10.32722/jap.v1i01
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other
Jurnal ini berfokus pada pengembangan ilmu manajemen dan kewirausahaan yang meliputi aspek-aspek : Manajemen keuangan Manajemen Pemasaran Manajemen Sumber Daya Manusia Manajemen operasional Manajemen Strategis Manajemen Sistem Informasi Manajemen Bisnis Kecil Kewiraswastaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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KETERLAMBATAN FAKTUR & SANKSI ADMINISTRATIF: STRATEGI AKUNTANSI MENGHADAPINYA DI ERA CORETAX Salim, Agus; Yuda Nugraha, Yongky Rangga; Nurdina, Hana
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7751

Abstract

The implementation of the CoreTax system in early 2025 has created new challenges in corporate tax management, particularly regarding invoice delays and administrative sanctions. This study aims to analyze the causal relationship between invoice delays, administrative sanctions, and accounting strategies while developing optimal strategies for the CoreTax era. The research methodology employed a quantitative approach with a cross-sectional survey design involving 412 companies that have implemented CoreTax. Data were analyzed using Structural Equation Modeling with Partial Least Squares approach to test structural models and causal relationships between variables. Results indicate that invoice delays have a significant positive effect on administrative sanctions (β = 0.585, p < 0.001), administrative sanctions serve as full mediators in relationships with preventive and mitigation strategies, while accounting strategies positively influence compliance performance (β = 0.672, p < 0.001). Responsive strategies demonstrate the highest effectiveness in managing delay consequences, while CoreTax technology integration with accounting systems requires enhanced technological literacy. Findings confirm the importance of developing integrated accounting strategies encompassing early warning systems, predictive analytics, and risk mitigation mechanisms to optimize tax compliance in the digital era. Keywords: CoreTax, Invoice Delays, Administrative Sanctions, Accounting Strategies, Tax Compliance
DAMPAK TEKNOLOGI DIGITAL, AI, DAN STRATEGI PROMOSI TERHADAP EFISIENSI DAN PRODUKTIVITAS INDUSTRI PARIWISATA Arya Kusuma, Bagus
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7776

Abstract

Digital transformation has become a critical factor in enhancing the competitiveness of the global tourism industry, including in Bali as one of Indonesia’s leading destinations. In the face of increasing demands for efficiency and productivity, the adoption of digital technology, artificial intelligence (AI), and adaptive promotional strategies has emerged as a key to operational success. This study aims to examine the influence of these three factors on efficiency and productivity in the tourism industry. Using a quantitative explanatory research design, data were collected through a structured survey involving 60 members of the Regional Board of the Indonesian Hotel and Restaurant Association (DPD PHRI Bali), and analyzed using multiple linear regression in SPSS version 26. The results show that digital technology, AI, and promotional strategies significantly affect efficiency and productivity simultaneously (R² = 0.743; F = 54.014; p < 0.001). Promotional strategy has the strongest partial effect (β = 0.442), followed by digital technology (β = 0.302) and AI (β = 0.286). These findings emphasize the importance of integrated digital tools and strategic communication in boosting performance. This study contributes to technology-based tourism literature and provides actionable insights for practitioners and policymakers to enhance competitiveness through efficient digital adoption and targeted promotions. Further research is recommended to include broader variables and different regional scopes.

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