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Heskyel Pranata Tarigan
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INDONESIA
Journal of Law, Social Science, and Management Review
Published by Utami Publisher
ISSN : -     EISSN : 30646006     DOI : https://doi.org/10.70963/jlsmr.v1i2
Core Subject : Economy, Science, Education, Agriculture,
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Law: Legal theory, constitutional studies, human rights, and legal reforms. Social Sciences: Geography, Sociology, Education, Political Science, Communication science, Policy, Public Administration, Social Review, Art, History, Philosophy, Anthropology . Management: Commerce, Economics, Finance, Accounting, Corporate Governance, Human Resource Management, Marketing Management, Strategic Management, Quality Management Training and Development.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2025): May" : 5 Documents clear
The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Taxation In Society For Development And Welfare Taxation In Society For Development And Welfare Prawitasari , Andriyani; Yodista, Yodista; Hidayah , Nenden Restu
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.245

Abstract

Taxation plays a crucial role in supporting development and welfare in socienty. As a primary source of government revenue, taxes are used to finance various sectors such as infrastructure, education, healthcare, and public services. Proper tax management can ensure equal access to quality basic services, reduce social inequalities, and create employment opportunities. Additionally, taxation contributes to the economic stability of the country. This article discusses how taxation can enhance devalopment and welfare, as well as the importance of active participation from society in a fair and transparent tax system.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Susena , Karona Cahya; Ogriansyah , Gioni; Tarigan , Heskeyel Pranata
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.246

Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Analysis Of The Influence Of Motivation And Work Discipline On Employee Performance At PT. Kostec Indonesia Mandiri At The Cilegon Branch Office Ruri Caturina; Junaidi, Junaidi
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.256

Abstract

The object of the study at PT. Kostec Indonesia Mandiri at the Cilegon Branch Office This study aims to determine the effect of motivation and work discipline on the performance of PT. Kostec Indonesia Mandiri at the Cilegon Branch Office. This study uses a survey by distributing questionnaires in the form of statements with a level of respondent agreement using a Likert scale of 1 to 5 distributed to respondents with a sample of 25 people consisting of employees at PT. Kostec Indonesia Mandiri. Data analysis was carried out using multiple linear regression with the SPSS version 23 program. The results of the study indicate that motivation has a positive effect on the performance of PT employees. Kostec Indonesia Mandiri is evidenced by the R square correlation coefficient of motivation on employee performance determination on employee performance of 75.3% and based on data work discipline has a positive effect on employee performance as evidenced by R. square of 71.3%. Changes in employee performance variables (bound) can be explained by work motivation variables while changes in employee performance dependent variables can be explained by motivation and work discipline variables with simultaneous test results, motivation and work discipline have a positive and significant effect on employee performance with F test results. It can be concluded that the motivation variable (X1) and the work discipline variable (X2) together have a significant effect on employee performance at PT. Kostec Indonesia Mandiri significantly by 83.3% and the remaining 16.7% is caused by other factors that were not studied by researchers. Explained by other factors that were not studied in this study. These other factors include the work environment, competence, career development and others.
Business Canvas Model In Business Planning (Business Canvas Model In Business Planning) Susanto, Feri; Soleh, Ahmad; Sachanovrissa, Silke
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.258

Abstract

The canvas business model is a business concept that is widely used today because it is structured. The business model canvas is a business management framework created to design how the business strategy will be implemented. As the name suggests, the canvas model business is created in pictures of ideas so that everyone has the same understanding. and real about their types of consumers, costs, how the company works and so on. This research uses the literature method or library study which is research carried out by researchers using a number of literature. The business model canvas is a good method for helping business people develop their business. With correct implementation, established companies can develop and survive amidst intense competitor competition because companies can map the elements of the business circle contained in the nine elements of BMC. So with the information contained in these nine elements, companies can make policies for developing their business.

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