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The Difference of Enterprises Taxpayers Compliance after Tax Amnesty Fitria, Dona; Abdillah, Agus; Prasetyono, Hendro; Cahyo, Ismail Dwi; Burhanudin, Burhanudin
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 12, No 1 (2019): March 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v12i1.16555

Abstract

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.
Kepatuhan WPOP Usahawan Sebelum dan Sesudah Kebijakan Tax Amnesty Di KPP Pratama Jakarta Pancoran Dona Fitria; Ismail Dwi Cahyo
RELASI : JURNAL EKONOMI Vol 15 No 2 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i2.315

Abstract

The purpose of this study was to determine and analyze the WPOP Business compliance before and after the tax amnesty was implemented at KPP Pratama Jakarta Pancoran. The data analysis technique in this study uses the 2016 - 2017 SPT tax compliance ratio. Statistical tests using the Paried Sample t-Test. The results showed that the number of WPOP business compliance ratios on time after the enactment of the tax amnesty increased by 4.64%, in 2016 amounting to 9.12% and in 2017 amounting to 13.76%. The number of Business WPOPs that report annual SPT not on time after the enactment of the tax amnesty has decreased from 577 to 164. The results of the WPOP Business Compliance ratio not on time after the enactment of the tax amnesty dropped from 2016 by 6.97% to only 1.91% in in 2017. However, the number of Business WPOPs that did not report Annual Tax Returns after the enactment of the tax amnesty increased from 2016 to 6,922 to 7,238 in 2017. The ratio of taxpayer compliance that does not submit Annual Tax Returns increases 0.43%.The statistical results using a different paired test can be concluded that there is no difference in compliance of the WPOP Entrepreneurs before and after the enactment of the Tax Amnesty at the Pancoran Primary Tax Office. It means that the Directorate General of Taxes has not succeeded in increasing the compliance of the Business WPOP through the Tax Amnesty policy regulations.
PENGARUH KUALITAS PELAYANAN KARYAWAN TERHADAP KEPUASAN KONSUMEN PT BERMUDA COMMUNICATION Febby Firliyani; Ismail Dwi Cahyo
JUDICIOUS Vol 1 No 1 (2020): Judicious
Publisher : Neolectura

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

Abstract

Tujuan penelitian adalah untuk mengetahui seberapa besar pengaruh kualitas pelayanan karyawan terhadap kepuasan konsumen. Metode yang digunakan dalam melakukan penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data melalui wawancara dan penyebaran kuesioner kepada responden. Dari hasil pengolahan data dan analisis yang diperoleh melalui kuesioner yang disebarkan kepada 90 konsumen pada PT Bermuda Communication adalah 78,5% menerangkan bahwa kualitas pelayanan sangat mempengaruhi kepuasan konsumen dan 21,5% dipenngaruhi oleh faktor yang lainnya
Pelatihan Akuntansi Berbasis Masjid Pemuda Masjid di Kelurahan Bedahan Sawangan, Depok Zainal Arifin H Masri; Ismail Dwi Cahyo
KANGMAS: Karya Ilmiah Pengabdian Masyarakat Vol 1 No 1 (2020): KANGMAS: Karya Ilmiah Pengabdian Masyarakat
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/kangmas.v1i1.24

Abstract

Bedahan Village is one of the villages in the Sawangan sub-district of Depok where the religious atmosphere (Islam) is very thick. This shows that the undisturbed villages are predominantly Muslim. Bedahan Village has eight mosques. Based on information from the BKPM (Mosque Youth Communication Agency), mosque financial management has not been carried out properly, where the mosque does not yet have reception and expenditure accounts. All receipts are put together as well as their use to finance all mosque activities put together into an expense account. BKPM which is a mosque-based youth organization intends to conduct training with the theme: "Mosque Financial Management with Mosque-Based Financial Management". For this reason, BKPM has collaborated with several lecturers at Indraprasta University PGRI. Partnership cooperation between BKPM and the Indraprasta University team will be carried out with the following agreements: BKPM will provide training facilities and training participants and bear the costs of activities, while the abdimas team becomes a resource and provides training material. For the abdimas team of Indraprasta University PGRI this activity has an output target that must be achieved, namely improving mosque financial management with mosque-based financial management. This activity is carried out at night considering the participants are mosque administrators and BKPM members who become mosque administrators for 2 days.
Pengaruh Gaya Kepemimpinan Kepala Sekolah, Motivasi Kerja, dan Kepuasan Kerja Terhadap Kinerja Guru SMA Di Kecamatan Tanjung Priok Ismail Dwi Cahyo
Jurnal Ilmiah Wahana Pendidikan Vol 5 No 1 (2019): JURNAL ILMIAH WAHANA PENDIDIKAN
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.235 KB)

Abstract

This study aims to determine and analyze the influence of principals' leadership style, work motivation, and job satisfaction on the performance of high school teachers in Tanjung Priok Subdistrict. Both directly and indirectly. The population in this study were teachers in Tanjung Priok Subdistrict, amounting to 136 (one hundred and thirty six) people. A sample of 100 (one hundred) people. Sampling used the stratified proportionate random sampling method. Data collection using questionnaires, then analyzing data by path analysis using SPSS version 23.0. The results showed a significant positive effect between the principal's leadership style on work motivation (1), the principal's leadership style on job satisfaction (2), the principal's leadership style on teacher performance (3), work motivation on job satisfaction (4), work motivation on teacher performance (5), and job satisfaction on teacher performance (6). The overall effect is 44.08% directly and indirectly, while the rest of 55.92% is a factor influence other factors not examined in this study.
Pengaruh Kompensasi terhadap Kinerja Karyawan pada Kreasindo Jaya Abadi Elis Silmi; Rudy Susanto; Ismail Dwi Cahyo
FOCUS Vol 1 No 2 (2020): FOCUS: Jurnal Ilmu Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v1i2.356

Abstract

The purpose of this study was to determine the effect of compensation on employee performance. The method used is a quantitative research method with the number of samples used is 54 respondents. The sampling technique was done by random sampling. The results of the study: The correlation coefficient (rxy) was 0.46. This shows that there is a moderate relationship between the variables of Compensation and Employee Performance at Kreasindo Jaya Abadi; Compensation variable contributes to Employee Performance variable by 21.16% and the remaining 78.84% is contributed by other variables; We get a simple linear regression equation Y = 18.30 + 0.5082X. The results of the hypothesis analysis show the value of t count > t table (3.7353 > 1.6747), so H0 is rejected and Ha is accepted. So, it can be concluded that there is a significant influence between the Compensation variable and the Employee Performance variable.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Konsumtif Pemuda (Studi Kasus Pada Organisasi Kepemudaan YISC Al Azhar) Tri Soekrisno Moyong; Burhanudin Burhanudin; Ismail Dwi Cahyo
Duconomics Sci-meet (Education & Economics Science Meet) Vol 2 (2022): Implementing Education and Economic Standard Throughout ASEAN Nations
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1100.481 KB) | DOI: 10.37010/duconomics.v2.5924

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh dari literasi keuangan dan gaya hidup terhadap perilaku konsumtif pemuda. Populasi pada penelitian ini adalah anggota organisasi kepemudaan YISC Al Azhar yang berada di Jakarta. Metode sampling yang digunakan menggunakan metode Slovin dengan margin of error 5% yang menghasilkan total sampel 108 orang. Metode penelitian yang digunakan adalah kuantitatif dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa literasi keuangan dan gaya hidup berpengaruh secara signifikan terhadap perilaku konsumtif para pemuda. Sedangkan secara parsial literasi keuangan memiliki pengaruh secara negatif dan signikan, sementara gaya hidup memiliki pengaruh positif dan signifikan terhadap perilaku konsumtif.
Kepatuhan WPOP Usahawan Sebelum dan Sesudah Kebijakan Tax Amnesty Di KPP Pratama Jakarta Pancoran Dona Fitria; Ismail Dwi Cahyo
RELASI : JURNAL EKONOMI Vol 15 No 2 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i2.315

Abstract

The purpose of this study was to determine and analyze the WPOP Business compliance before and after the tax amnesty was implemented at KPP Pratama Jakarta Pancoran. The data analysis technique in this study uses the 2016 - 2017 SPT tax compliance ratio. Statistical tests using the Paried Sample t-Test. The results showed that the number of WPOP business compliance ratios on time after the enactment of the tax amnesty increased by 4.64%, in 2016 amounting to 9.12% and in 2017 amounting to 13.76%. The number of Business WPOPs that report annual SPT not on time after the enactment of the tax amnesty has decreased from 577 to 164. The results of the WPOP Business Compliance ratio not on time after the enactment of the tax amnesty dropped from 2016 by 6.97% to only 1.91% in in 2017. However, the number of Business WPOPs that did not report Annual Tax Returns after the enactment of the tax amnesty increased from 2016 to 6,922 to 7,238 in 2017. The ratio of taxpayer compliance that does not submit Annual Tax Returns increases 0.43%.The statistical results using a different paired test can be concluded that there is no difference in compliance of the WPOP Entrepreneurs before and after the enactment of the Tax Amnesty at the Pancoran Primary Tax Office. It means that the Directorate General of Taxes has not succeeded in increasing the compliance of the Business WPOP through the Tax Amnesty policy regulations.