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Novatio : Journal of Management Technology and Innovation
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30308674     DOI : https://doi.org/10.61978/novatio
Core Subject : Science,
Decision Sciences, Operations Research & Management
Novatio : Journal of Management Technology and Innovation with ISSN Number 3030-8674 (Online) published by Indonesian Scientific Publication, The journal is dedicated to publishing original research papers, conceptual articles, and high-quality case studies focused on technology management and innovation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): October 2023" : 5 Documents clear
Analysis of the Effectiveness of Income Tax Policy on Trade Transactions via Electronic Systems (E-Commerce) in Efforts to Increase Tax Revenue in 2018-2020 (Case Study at KPP Pratama Jakarta Jatinegara) Maidah, Ridwan Abdul Hakam; Hardan, Ahmad Omar
Novatio : Journal of Management Technology and Innovation Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v1i1.53

Abstract

According to the Association of Indonesian Internet Service Providers (APJII) in 2019-2020 internet users in Indonesia were 196.71 million people out of a total population of 266.91 million or 73.7% of the total. Along with the soaring use of the internet in Indonesia, this has created an opportunity for many people to do business through the internet (e commerce). This study aims to analyze the effectiveness of income tax policies on trade transactions through electronic systems (e-commerce), along with the inhibiting and driving factors in increasing tax revenues. The author uses the theory of Martani and Lubis (2009:55) quoted in the journal Journal of Governance vol.1. no. 2. 2021. This study uses a qualitative approach with a descriptive method. The data collection techniques used are interview, observation, and documentation methods. From the results of this study, the increase in income tax revenue on trade through electronic systems (e-commerce) cannot be said to be effective. In the realization of e-commerce tax revenue has not been realized optimally. Because not everyone understands the tax on e-commerce transactions and there is no stipulation of a mechanism from several merchants to register, this makes the data not optimally detected. This happens because the data for online business actors is incomplete, the lack of socialization provided, lack of awareness, lack of legal clarity, and efforts that can be made are to be able to carry out socialization on an ongoing basis through online and offline, collaborate with relevant stakeholders in encouraging taxpayers make a TIN, and build awareness in the scope of taxes on e-commerce transaction.
Implementation of the E-Bupot System in Order to Provide Convenience to Taxpayers in Fulfilling Article 23 Income Tax Obligations at the KPP Bekasi City Intermediate Hikmah, Nurul
Novatio : Journal of Management Technology and Innovation Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v1i1.54

Abstract

This research aims to examine the implementation of the e-bupot application in order to provide convenience for taxpayers in fulfilling income tax obligations under article 23. This research was conducted at the Bekasi City Intermediate KPP which is located at M Gold Tower UG Floor, 9, 10 Jalan KH Noer Ali RT.7/RW3, Pekayon Jaya, South Bekasi District, Bekasi City, West Java 17148. This research is descriptive qualitative research which aims to provide an objective picture of the actual situation of the object under study. Data was collected using interviews, observation and documentation methods. Informants in this research were determined using purposive techniques, informants in this research were service staff, taxpayers and academics. The research results show that in the aspect of system quality, e Bupot's ability to facilitate PPH 23 reporting, in terms of information quality, e Bupot has complete information regarding taxpayer requirements, and the type of withholding proof has good information, related to user satisfaction assessed from the aspect of minimal obstacles , each informant has different information such as ownership of e-certificates, minimal knowledge of taxpayers, and the most common are technical errors.
Analysis of the Modernization of the Tax Administration System in the Context of Optimizing Advertisement Taxes in the District Tax Collection Service Unit. Gambir 2021-2022 Fatmelia, Henny Rizky
Novatio : Journal of Management Technology and Innovation Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v1i1.55

Abstract

In the optimization of advertising tax, there still a lack of awareness among the public of taxpayers regarding the advertising tax, and some advertising tax participants either evade or delay their payment obligations. The development of a modernized administration system aims to establish an efficient bureaucracy, particularly to enhance tax revenue. The objective of this research is to examine the modernization of the tax administration system to optimize advertising tax in the tax collection service unit of Gambir Sub-District in 2021-2022. The author applies Diana. Sari’s theory of tax administration modernization, as discussed by Imam Juhadi, and incorporates Person Horoda’s theory of advertising tax optimization. This study adopts a descriptive qualitative research approach. In 2021, the revenue from advertising tax in the tax collection service unit of Gambir Sub-district reached a percentage of 72.71%, while in 2022, it reached 68.89% of its target. It can be noted that in 2022, there was a significant deviation from the predetermined target due to various reasons. Several challenges were encountered by both a officials and taxpayers in fulfilling their obligations.
Strategy Analysis for Increasing Advertisement Tax Revenue in the Era of Digitalization at the Jakarta Regional Revenue Agency Sari, Ridha Fitri Nurita
Novatio : Journal of Management Technology and Innovation Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v1i1.56

Abstract

The phenomenon of this research is the transition from the use of billboards to digital billboards, resulting in a decrease in billboard tax revenue. Because there are many companies that promote their goods or put up billboards digitally. This study aims to determine what strategies are used by the Regional Revenue Agency to increase advertisement tax revenue in the digitalization era. The research method used is descriptive qualitative research. Sources of data consist of secondary data in the form of interviews and primary data in the form of documentation data. The results of this study indicate: (1) Bapenda and UP3D continue to be more active in terms of providing appeals to taxpayers to report and pay their reclamation tax when due. (2) LED billboards are billboards with a substantial increase in advertisement tax revenue compared to conventional billboards. (3) There are still many potentials that can be subject to advertisement tax to increase advertisement tax revenue. Suggestions in this study are (1) Bapenda should be more active in viewing advertisements that do not have a license but have been published. (2) Must provide more in-depth socialization to taxpayers so that taxpayers continue to report their published reclamation tax. (3) Providing firmer assertiveness or sanctions to taxpayers who do not fulfill their obligations or administrators of illegal advertisements in order to be more deterred?
Parity Frontiers in Urban Delivery: A Route Level Cost to Serve Framework with Evidence from Europe and Southeast Asia Sucipto, Purwo Agus
Novatio : Journal of Management Technology and Innovation Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v1i1.840

Abstract

Last mile delivery represents a significant share of logistics spending, yet investment decisions often rely on fleet-average costs. This study examines the conditions under which battery electric light commercial vans (BEVs) achieve lower cost-to-serve (CTS) per stop than internal combustion engine (ICE) vans, focusing on the role of charging strategies and urban operating environments. An activity-based framework is applied to decompose CTS into energy, maintenance, and labor, calibrated using urban, mixed, and suburban route archetypes under 2023 price conditions. Three charging strategies overnight depot alternating current, mixed alternating and direct current fast charging, and full reliance on public fast charging are evaluated through sensitivity analysis and Monte Carlo simulations, with external validation in Indonesia and Southeast Asia. Findings show that BEVs consistently deliver lower CTS than ICE vans across scenarios. Savings are modest in dense cores dependent on public fast charging but substantial on suburban routes with reliable overnight depot charging. While labor dominates total CTS, energy and maintenance determine the direction of parity, and off-peak tariffs significantly expand BEV advantages. In Southeast Asia, BEVs remain favorable when operators access predictable off-peak supply and manage curb access, though diesel subsidies and grid constraints influence margins. The study concludes that electrification yields the greatest benefits when route design and charging strategies are aligned, and recommends integrating per-stop analysis with total cost of ownership to guide fleet investment and infrastructure planning.

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