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Journal : EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial

Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada UMKM Ratih Kumala; Ahmad Junaidi
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 1 (2020): November 2020
Publisher : CV ODIS

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One of the tax receipts received by the state is used to finance development in Indonesia. For development to run smoothly, the revenue received by the state must increase. The large number of taxpayers will affect the increase in revenue sources because the more the number of compliant taxpayers, the more the source of state income. However, an active role, tax rates, environmental taxpayers, and taxpayer awareness are needed in this regard. This study aims to examine the effect of understanding tax regulations, tax rates, the environment, and taxpayer awareness of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). This research method uses quantitative descriptive methods. The population of this study is the MSMEs taxpayer who has been operating for at least one year and has a gross circulation not exceeding 4.8 billion rupiahs in one tax year, because this is based on the provisions of PP No. 23 of 2018. The research sample used simple random sampling technique. The data used are primary data taken based on questionnaires distributed by 100 respondents. The results of this study indicate that the variable understanding of tax regulations significantly influence the compliance of MSMEs taxpayers. Then the variable tax rates, environmental taxpayers and taxpayer awareness do not have a significant effect on tax compliance of MSMEs
Implementasi E-Recruitment Karyawan Kontrak pada PT Pegadaian Kanwil IX Jakarta 2 di Era Pasca Pandemi Covid-19 Maya Sofiana; Endang Supriyadi; Ahmad Junaidi; Karlina Aulia Putri
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 1 (2022): November 2022
Publisher : CV ODIS

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Abstract

The purpose of this study is to find out the description of the implementation of contract employee e-recruitment at PT Pegadaian Kanwil IX Jakarta 2 in the post-pandemic era of Covid-19. The research method used is qualitative method and descriptive approach. The e-recruitment process is carried out in several stages including the first stage, candidates are drawn by using the organization's reputation, product image, electronic technology and other methods to reach a wide range of potential applicants to the organization's website. The second stage, sorting applicants. The third stage, incoming electronic application letters must be managed quickly. Primary and secondary data collection techniques using in-depth interviews, observation, and documentation. This study uses the theory of the Rumangkit model. The implementation of e-recruitment for contract employees at PT Pegadaian Kanwil IX Jakarta 2 in the post-pandemic era of Covid-19 is carried out using Kalibrr