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Tractare: Jurnal Ekonomi-Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi Bentara Persada
ISSN : 23018445     EISSN : 28294912     DOI : 10.62820/trt
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Tractare: Jurnal Ekonomi-Manajemen is a peer-reviewed journal. Tractare: Jurnal Ekonomi-Manajemen invites academics and researchers who do original research in the fields of economics and management, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic Development Regional Economy Management Science Marketing Financial Management Human Resource Management International Business Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 86 Documents
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The Influence of Taxpayer Awareness, Taxpayer Compliance and Tax Inspection on Income Tax Revenue at KP2KP Manna Hidayah, Nenden Restu; Nopentri, Elvemas
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.170

Abstract

The state's main income comes from tax revenues, which are used to finance various community needs and state progress. Tax revenue receipt is influenced by taxpayer awareness, taxpayer satisfaction, and tax audits. Does taxpayer awareness have a positive effect on income tax revenue, taxpayer awareness has a positive effect on income tax revenue, and tax audits have a positive effect on income tax revenue. This type of research is called quantitative explanatory research because the aim of this research is to test hypotheses to explain the causal relationship between variables. This study will be carried out using a quantitative approach. The total number of samples used was 45, because the population was only 45. An important step in research is data analysis. It is impossible to enter the discussion stage and make conclusions about the research results without analyzing the data from this research.
Strategis to Avoid Tax Penalties and Common Errorsin VAT and Income Tax Reporting Tarigan , Heskyel Pranata; Mw, Rahmat Nurwahid
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.171

Abstract

Tax compliance is a critical responsibilitu for individuals and busisnesses. Howener, errors in reporting Value-Added Tax (VAT) and Income Tax (PPh) can lead to penalties that negatively impact financial stability. This article outlines strategies to avoid such penalties, including understanding tax obligations, using tax software, meeting deadlines, and avoiding common mistakes such as incorrect calculations or incomplete reporting. It also highlights the importance of consulting tax professionals, maintaining proper documentation, and utilizing available tax incentives. By implementing these strategies, tax reporting can be more accurate, risks can be minimized, and financial management optimized.
Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia Susena, Karona Cahya; Prasetya, Muhammad Roky
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.172

Abstract

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.
The Role of Customs in Internasional Trade and National Economic Protection Hidayah , Nenden Restu; Alamsyah, Alif Novliyan
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Customs plays a vital role in facilitating internasional trade while protecting national economic interests. This article explores the multifaceted functions of cutoms, including streamlining export-import processes, safeguarding domestic industries, and ensuring national security. As a trade facilitator, customs simplifies procedures, supports small and medium enterprises (SMEs), and implements digital solutions like the National Single Window. To protect local industries, customs enforces anti-dumping measures, import tariffs, and controls on hezardous goods. Additionally, customs secures borders from smuggling, counterfeit products, and unsafe imports. As a source of state revenue, customs collects duties and excise taxes to support national development. Customs also enforces internasional trade agreements and promotes sustainable trade agreements and promotes sustainable trade through green initiatives. This dual role highlights customs strategic importance in balancing global economic integration with national interests.
"DITARIK" Literasi Cryptocurrency Oleh Asosiasi Kripto: Observasi Komunitas Di Platform X Terhadap Peningkatan Minat Masyarakat Rhiswandi, Rhandi
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 2 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of crypto assets in Indonesia shows a significant increasing trend, in line with the growing public interest in digital investment instruments. However, high interest is often not balanced by an adequate level of literacy, thus posing potential risks such as misinformation, financial losses, and excessive speculation. This study aims to analyze the role of crypto associations in encouraging cryptocurrency literacy through the community on platform X (Twitter), as well as its impact on increasing public interest. The research method used is non-participatory observation with a descriptive qualitative approach. Data was collected through monitoring the official accounts of crypto associations, uploaded educational content, and the interaction of the Indonesian crypto community on the X platform. The results of the study show that the literacy built by crypto associations through social media is able to increase public awareness and curiosity. Educational threads, literacy campaigns, and community discussions have been proven to encourage interest growth, as reflected in increased engagement, further information searches, and conversations about how to invest. However, the literacy spread by associations is often less popular than the narratives built by influencers or non- official communities. These findings underscore the importance of collaboration between crypto associations and the digital community in creating an inclusive, balanced, and sustainable literacy ecosystem to drive increased interest while reducing risks to society.
Evaluasi Manajemen Usaha Sate Maranggi Bang Bahin Di Wilayah Plered Purwakarta Rhiswandi, Rhandi; Mubarok , Ibnul; Suhendra , M. Fahat; Subroto , M. Alvin
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 2 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i2.176

Abstract

Sate Maranggi MSMEs "Bang Bahin" is one of the traditional culinary businesses that is developing in Plered District, Purwakarta. This research aims to analyze the operational processes, business obstacles, and development strategies applied by owners in maintaining business sustainability. The research method used direct observation, in-depth interviews with business owners, and field documentation. The results of the study show that businesses face several main obstacles, such as limited capital, fluctuations in meat prices that affect profit margins, and uncertain weather conditions that interfere with the satay-burning process. In addition, all operational activities are carried out by the owner himself because there are no employees, so that production capacity is limited and the service time becomes longer when there is an increase in the number of buyers. Even so, these MSMEs still have advantages through the distinctive taste of satay, affordable prices, strategic locations, and customer loyalty formed from friendly service. This study concludes that development strategies that can be implemented include improving financial management, diversifying meat suppliers, improving business facilities, and utilizing digital media as a means of promotion. This finding is expected to be a reference for culinary MSME actors in facing operational challenges and increasing business competitiveness.
Pengaruh Disiplin Kerja, Motivasi Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT Dunia Rajawali Makmur Batam Keni , Oswin Sasa; Sanga , Laurensius Dihe; Dabur , Feliks
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 2 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i2.178

Abstract

This study aims to determine the effect of work discipline, work motivation and work environment on employee performance at PT Dunia Rajawali Makmur Batam both partially and simultaneously. The type of research applied in this study is quantitative research, the population in this study was 32 respondents. The researcher used a saturated sampling technique with 31 respondents. The data collection technique used a questionnaire and was distributed via google form. The researcher used data analysis using SPSS version 26. The results of the study found that the work discipline variable had a t count of 3.933 > t table 1.696 and a significance value of 0.001 < 0.05, so H0 was rejected and Ha was accepted, the work motivation variable had a t count of 3.866 > t table 1.696 and a significance value of 0.013 < 0.05, so H0 was rejected and Ha was accepted, the work environment variable had a t count of -2.280 > t table 1.696 and a significance value of 0.031 < 0.05, so H0 was rejected and Ha was accepted. The three variables, namely work discipline, work motivation and work environment together have an F count of 6,816, F table > 2.91 and a significant value of 0.001 < 0.05. This shows that simultaneously work discipline, work motivation and work environment have a positive and significant effect on employee performance at PT Dunia Rajawali Makmur Batam. And the coefficient of determination (R2) shows that the independent variables contribute 43.1% while the remaining 56.9% is influenced by other factors not examined in this study.
Pengaruh Promosi, Lokasi, Dan Harga Terhadap Keputusan Orang Tua Untuk Menyekolahkan Anak Di SD Yos Sudarso III Batu Aji Minda , Olivia Nelciana; Junianto , Pilifus; Atmojo , Agus Sekti Susila
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 2 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i2.180

Abstract

ABSTRACT This study aims to determine the influence of promotion, location and price on parents' decision to send their children to SD Yos Sudarso III Batu Aji both partially and simultaneously. This study used a quantitative method by distributing questionnaires to 62 parents of students who sent their children to SD Yos Sudarso III Batu Aji. Data processing in this study uses SPSS version 26. The results of the processing of promotional variable data found that the calculation of 3.009 > ttable of 1.669 with a significance level of 0.004 < 0.05, then promotion had a positive and significant effect on the decision of the parents. The location variable had a calculation of 1.326 < a table of 1.669 with a significance level of 0.190 > 0.05, so the location did not have a positive and significant effect on the decision of the person who knew. The price variable has a calculation of 3.272 > a table of 1.669 with a significance level of 0.002 < 0.05, so the price has a positive and significant effect on the decision of the person who knows. From the f test, it is known that the value of f calculated for promotion, location, and price is 40.896 > f table 2.75 with a significance level of 0.000 < 0.05. From the R2 test, it was found that promotion, location and price contributed 67.9% to parental decision, while the remaining 32.1% of parental decision variables were influenced by other independent variables that were not explained in this study. Year 2025
The Influence Of Promotion, Product Variation And Service Quality On Purchasing Decisions At SRC Hutasoit Batu Aji Store, Batam City Simamora , Herto; Nuraeni , Brigida Endah; Junianto , Pilifus
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 2 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i2.181

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh promosi, variasi produk, dan kualitas pelayanan baik secara parsial maupun simultan terhadap keputusan pembelian di Toko SRC Hutasoit Batu Aji Kota Batam. Penelitian ini dilakukan dengan metode penelitian kuantitatif dengan jumlah sampel sebanyak 95 responden dan pengumpulan data menggunakan kuesioner. Hasil penelitian ini menemukan bahwa variabel promosi (X1) thitung 0,656 < ttabel 1,986 dengan tingkat signifikansi (0,513) > (0,05) maka promosi tidak berpengaruh positif dan signifikan terhadap keputusan pembelian. Variabel variasi produk (X2) thitung 4,916 > ttabel 1,986 dengan tingkat signifikansi (0,000) < (0,05) maka variasi produk berpengaruh positif dan signifikan terhadap keputusan pembelian. Variabel kualitas pelayanan (X3) thitung 2,278 > ttabel 1,986 dengan tingkat signifikansi (0,025) < (0,05) maka kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian. Dari uji F diketahui nilai Fhitung promosi, variasi produk, dan kualitas pelayanan sebesar 8,911 > Ftabel 2,70 dengan tingkat signifikansi sebesar 0,000 < 0,05. Hal ini menunjukkan bahwa variabel promosi, variasi produk, dan kualitas pelayanan secara bersama-sama berpengaruh positif dan signifikan terhadap keputusan pembelian di Toko SRC Hutasoit Batu Aji Kota Batam. Tahun 2025 ABSTRACT This study aims to determine the effect of promotion, product variation, and service quality both partially and simultaneously on purchasing decisions at SRC Hutasoit Batu Aji Store, Batam City. This study was conducted using a quantitative research method with a sample size of 95 respondents and data collection using a questionnaire. The results of this study found that the promotion variable (X1) tcount 0.656 < ttable 1.986 with a significance level (0.513) > (0.05) so that promotion does not have a positive and significant effect on purchasing decisions. Product variation variable (X2) tcount 4.916> ttable 1.986 with a significance level of (0.000) < (0.05) then product variation has a positive and significant effect on purchasing decisions. Service quality variable (X3) tcount 2.278 > ttable 1.986 with a significance level of (0.025) < (0.05) then service quality has a positive and significant effect on purchasing decisions. From the F test, it is known that the Fcount value of promotion, product variation, and service quality is 8.911> Ftable 2.70 with a significance level of 0.000 < 0.05. This shows that the variables of promotion, product variation, and service quality together have a positive and significant effect on purchasing decisions at the SRC Hutasoit Batu Aji Store, Batam City. Year 2025 .
Pengaruh Motivasi Kerja, Disiplin Kerja, Dan Fasilitas Kerja Terhadap Kinerja Karyawan Royal Property Batam , Yohanes Bio Siga; Sanga , Laurensius Dihe; Harianja , Josepin
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 2 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i2.182

Abstract

This study examines the influence of work motivation, work discipline, and work facilities on employee performance at Royal Property Batam. Property companies like Royal Property Batam require quality human resources (HR) to improve company performance. Employee performance is a crucial factor in achieving organizational goals, including productivity and efficiency. The method used in this study is quantitative. Quantitative methods are the systematic and objective collection, processing, analysis, and presentation of data to solve a problem or test a hypothesis to develop general principles.The data collection technique used a questionnaire distributed through Google Forms. Data analysis using SPSS Version 26 research results found that the t-value of Work Motivation was 3.730> ttable value of 2.76 with a significance level of 0.000 <0.05 then Ho was rejected and Ha was accepted. The Work Discipline variable that the t-value of Work Discipline was 7.900> from ttable 2.76 with a significance value of 0.000 <0.05 then Ho was rejected and Ha was accepted, the Work Facilities variable that the t-value of Work Facilities was 0.020 <ttable 2.76 with a significance value of 0.984> 0.05 then Ho was accepted and Ha was rejected, the Work Discipline and Work Facilities variables showed that the Fvalue of the independent variables Work Motivation, Work Discipline and Work Facilities was 118.890 with a significance level of 0.000. The significance value is less than 0.05, and F count 118.890 > 2.76, so H0 is rejected and Ha is accepted. This means that work motivation, work discipline, and work facilities simultaneously have a positive and significant influence on the performance of Royal Properti Batam employees.

Page 8 of 9 | Total Record : 86

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