cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@bacadulu.net
Phone
+6285179577876
Journal Mail Official
ejournal@bacadulu.net
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Published by Baca Dulu Publisher
ISSN : -     EISSN : 30483433     DOI : https://doi.org/10.70550/pelita
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences
Pelita : Jurnal Penelitian, Terapan dan Aplikatif is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of contemporary issues on Economics, Business, Management, Accounting and Social Sciences both academics and practitioners.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
 1   2   3 
Digital Transformation as a Structural Enabler of Zero-Carbon Mobility: A Practice Perspective from Emerging Economies Banjarnahor, Astri Rumondang
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.203

Abstract

This research aims to explain how digital transformation plays a role as a structural enabler in accelerating the transition to zero-carbon mobility. This study examines the real-world practices of digital technology adoption in the sustainable transportation sector by highlighting how industry actors are navigating the challenges of decarbonization, governance, and cross-sector collaboration. This study uses a practice perspective approach, which emphasizes analysis of the empirical practices of industry players, regulators, and digital service providers. Two main case studies—Gojek and Blue Bird Group—were selected to illustrate the strategic implementation of digitalization through route optimization, fleet electrification, predictive maintenance systems, and the use of real-time telematics. The analysis was carried out qualitatively based on secondary data triangulation and literature synthesis. The results show that digitalization significantly reduces carbon intensity and improves operational efficiency, but is still faced with obstacles in the form of infrastructure inequality, initial investment costs, and digital literacy gaps. The success of the green mobility transition is proven to depend on the synergy between technological innovation, digital governance, and multi-stakeholder collaboration. These findings provide strategic implications for policymakers and industry players to design digital policies and ecosystems that are inclusive, data-driven, and aligned with the Net Zero Emission 2060 agenda. The study also expands the literature by showing how digitalization integration can strengthen sustainability capabilities in the context of emerging economies
Developing Podcasts as a Learning Medium in the Digital Era for Business Administration Students as the Vocational Faculty of Brawijaya University Sylvatri, Hapsari Dian; Citra Dewi Megawati2*
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.213

Abstract

  This research explores the development of podcasts as an innovative digital learning medium for Business Administration students at the Vocational Faculty, Universitas Brawijaya. The study aims to enhance students' technological competence (TKT), specifically at level 4, by using podcasts as alternative learning media. By employing a qualitative descriptive research method, the data were gathered through questionnaires distributed to students, focusing on their perceptions of podcast use in learning. The findings suggest that podcasts are effective in increasing students' understanding, interest, and involvement in learning, and contribute positively to their readiness for the digital era. Podcasts offer flexibility, accessibility, and cater to diverse learning styles, making them an ideal supplement to traditional learning tools.
Transformasi Digital dan Kepatuhan Pajak: Studi Literatur tentang Dampak E-Filing pada Sistem Perpajakan Romadhona, Fatikhah; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.224

Abstract

Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
Efektivitas Kegiatan Relawan Pajak RENJANI Dalam Mendorong Kesadaran Pajak Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Kebon Jeruk Satu Rahmahdina, Indira Dristi; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.225

Abstract

The Tax Volunteer Program for the Country (Renjani) is an initiative of the Directorate General of Taxes (DGT) that aims to increase public tax awareness and compliance, especially individual taxpayers and MSMEs, through collaboration with universities and Tax Centers by empowering students as volunteers. The program is implemented through volunteers training, placement at Tax Offices (KPP) and Tax Centers, tax education, and MSME assistance in fulfilling tax obligations, with implementation locations including KPP Pratama Jakarta Kebon Jeruk Satu. The evaluation shows that Renjani is effective in increasing that reporting of Annual Tax Return (SPT) and strengthening public trust in DGT, thus demonstrating the importance of synergy between DGT and universities in encouraging voluntary tax compliance and supporting the optimization of state revenue for national development, which is relevant to be applied at KPP Pratama Kebon Jeruk Satu to encourage broader tax awareness of individual taxpayers.
The Role of Tax Volunteers for the Nation in Enhancing Tax Compliance and Tax Literacy at KPP Pratama Jakarta Kembangan Rabbani, Riswari Asri; Harefa, Irwan; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.226

Abstract

Taxes are the main source of state revenue and play an important role in supporting national development. Therefore, improving taxpayer compliance is a major concern for the government. This study aims to evaluate the role of the Tax Volunteer Program for the Nation (Renjani) in assisting with annual tax return reporting and providing tax education to the public. The approach used is descriptive qualitative, involving direct observation of the implementation of the Tax Volunteer Program at the Kembangan Tax Office in Jakarta from February to May 2025. Volunteers consisting of accounting students from Mercu Buana University provided technical assistance to taxpayers and created educational content through social media. The results of the activities showed that volunteers successfully helped overcome various challenges in filing tax returns, such as data entry errors, system connection issues with the Tax Office, and verification challenges. On the other hand, the digital content created successfully reached the public and improved online tax literacy. The conclusion of this study is that volunteer involvement not only supports tax compliance but also helps in the application of tax accounting principles and tax planning through practical and communicative education.
Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia Aliifah, Rhea Silva; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.227

Abstract

This study aims to examine the effect of digital literacy on taxpayer compliance in electronically submitting the Annual Tax Return (SPT). The digital transformation of the tax system by the Directorate General of Taxes, through platforms like e-Filling and DJP Online, requires taxpayers to possess adequate digital skills. This research uses a literature review method , analyzing national and international studies published between 2021-2025. The findings show that digital literacy significantly contributes to tax reporting compliance. Taxpayers with good digital skills tend to be more compliant and efficient in their reporting process. These findings support the Theory of Planned Behavior, which explains that attitudes, subjective norms, and perceived control over technology influence compliance intention. This research is also relevant to the academic context of Tax Planning and Tax Accounting, as digital literacy underpins effective tax reporting and accurate recording. Therefore, enhancing taxpayers digital literacy is a strategic step toward improving compliance and optimizing digital taxation systems.
Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices Melanda, Rena Renata; Putra, Yananto Mihadi; Sahara, Ana Farida
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.228

Abstract

This article aims to examine the implementation of tax administration services at the Jakarta Kebon Jeruk Satu Tax Office (KPP Pratama Jakarta) through a literature review approach based on industry experience. The focus of this article covers annual tax return assistance services, the implementation of Business Development Services (BDS), and digital public relations activities. The review indicates that the KPP has implemented various technology-based service strategies and public education to improve taxpayer compliance. However, several obstacles, such as low digital literacy, limited training facilities, and less than optimal reach of social media content, remain challenges in service implementation. This article provides an overview of tax practices in the field and offers several recommendations for future improvements.
SYSTEMATIC LITERATURE REVIEW : PENGARUH KOMPENSASI SEBAGAI FAKTOR PENENTU PRODUKTIVITAS KARYAWAN Purnamasari, Wulan
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.236

Abstract

Produktivitas karyawan merupakan faktor kunci keberhasilan organisasi yang sangat dipengaruhi oleh pemulihan sistem yang efektif. Penelitian ini mengkaji secara sistematik pengaruh kompensasi terhadap produktivitas kerja karyawan melalui analisis 10 artikel jurnal empiris dan review penelitian terdahulu. Hasil penelitian menunjukkan adanya pengaruh positif signifikan antara kepuasan dan produktivitas kerja, di mana motivasi kerja berperan sebagai variabel mediasi penting dalam hubungan ini. Kajian juga membahas variabel pendukung seperti lingkungan kerja dan stres kerja. Implikasi manajerial dan rekomendasi pengembangan sistem penyelesaian disajikan sebagai penutup.  

Page 3 of 3 | Total Record : 28

 1   2   3 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 1 (2025): Pelita Journal February 2025 Vol. 2 No. 3 (2025) Vol. 2 No. 2 (2025) Vol. 1 No. 3 (2024): Pelita Journal October 2024 Vol. 1 No. 2 (2024): Pelita Journal June 2024 Vol. 1 No. 1 (2024): Pelita Journal February 2024