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DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK Saifhul Anuar Syahdan; Asfida Parama Rani
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.512

Abstract

One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes.
ANALYSIS CORPORATE SUSTAINABILITY PRACTICE AT THE OIL COMPANY IN SOUTH KALIMANTAN Budi Rofelawaty; Asfida Parama Rani
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2016): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.9 No.1 Maret 2016
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, Industrial world have major contribution earth or environmental damage around the company. For that the company should make a pattern work focuses on the preservation of the environmental where he is, push the level of damage the environmental, and responsible of the welfare and health of the community around the company. If the company not take that responsible, it will impact to the reputation and value of the firm, and finally will impact to the sustainability of the company. Solutions that can be offered is to work patterns and the application of sustainable corporate strategies, attention to ethics in business by working patterns and strategy of the company’s work or the implementation of sustainable management like the implementation of Corporate Social Responsibility (CSR) program. This research explores accountability for corporate sustainability practice at the oil company in the context of governmental company in South Kalimantan. The analysis was through the implementation of Corporate Social Responsibility program for the community at Tanjung, one of local area in South Kalimantan. This study is quality research with 54 respondents as sample in 6 villages at ring one around of The exploration and production area of The Oil Company and 3 assistant manager of that company. The result showed that the implementation of CSR program is not work yet. CSR program are not run according to the main objectives of CSR program namely economic development, welfare and public health around the company. The implementation of CSR program just evidence that the company has met or liability regulations implementing CSR. CSR program are not implemented properly, because the program is grand strategy that determined by the central office Jakarta, before implemented that’s program without adjustment process and assessment with local values.