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Journal : Journal Competency of Business

FAKTOR-FAKTOR PRODUK SIAP SAJI MEMPENGARUHI PERILAKU KEPUTUSAN KONSUMEN (Study Kasus Di Kota Yogyakarta) Wendri Rusli; Retno Kurnianingsih; Ahmad Saefudin
Journal Competency of Business Vol 1 No 1 (2017): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.526 KB) | DOI: 10.47200/jcob.v1i1.641


This research intent to measure factor’s success product that did by entrepreneur fast food at Yogyakarta passes trough spontaneous zoom yardstick buy. Factor success measurement product on obsevational in utiliizes analysis qualitative that gets bearing with price factor, availability of fast food, hygiene and taste to buyer decision. Utilizing bifilar Linear Regresion at deep obsevational it points out assess Constanta negative, meanwhile price, and availability of product, taste and constant hygiene. This observational result points out that after firm does assessment to perceive and hygiene as thing dominant.
Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi Retno Kurnianingsih
Journal Competency of Business Vol 5 No 02 (2021): Vol 5 No 02 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.296 KB) | DOI: 10.47200/jcob.v5i02.1097


Research on income tax is still an interesting topic considering that the regulation is very dynamic with several policy changes, as on October 7, 2021, the government issued Law Number 7 of 2021 (referred to as the HPP Law) concerning the Harmonization of Tax Regulations. There are 6 (six) scopes (clusters) of regulatory changes, namely: 1) General Provisions and Tax Procedures (KUP), Income Tax (PPh), Value Added Tax (PPN), Voluntary Disclosure Program (PPS) Carbon Tax and Excise. The largest source of revenue is from income taxes, therefore the government continues to strive to increase the target of state revenues by various means, both tax intensification and extensification, such as sunset policy, tax amnesty, tax imposition for MSMEs with PP No. 46/2013, renewed by providing tax incentives with PP No. 23/2018. However, it is felt that this implementation still does not provide justice for taxpayers, so the 2021 HPP Law is stipulated which will take effect from the 2022 tax year. This research is a qualitative descriptive study. The data analysis technique is by describing and analyzing based on existing theory and in accordance with the reality that occurs in the field by using calculation illustrations, namely comparing the old regulations with the PPh Law, PP No. 23/2018 and the HPP Law. Techniques for collecting data using library research, data obtained from secondary data by extracting information from various sources, seminar materials (webinar), mass media, electronic media, various books, documents and relevant writings to develop research concepts and supported by literature review. This study focuses on the income tax cluster for individual taxpayers. The purpose of this study is to analyze Income Tax before and after Law Number 7 of 2021 is enacted. Is the tax burden paid by taxpayers more profitable before or after the enactment of the HPP Law. Based on the results of the illustrative analysis of the calculation that for individual taxpayers (as employees) with income up to Rp. 60 million, the tax burden paid is lower under the HPP Law than the PPh Law because it is only exposed to the first layer of tariffs. Income >Rp60 million – Rp5 billion, the tax burden is lower under the HPP Law than the PPh Law. But income above IDR 5 billion, the tax paid is higher under the HPP Law than the PPh Law. Limitation on gross turnover of <Rp 500 million a year with a tax rate of 0%, then MSMEs that are subject to tax are those with gross turnover > Rp 500 million a year. So that the MSME tax burden is lower. The government's policy regarding taxes with various regulations that have issued "goals" is aimed at encouraging taxpayers to carry out bookkeeping and business development because of these regulations the validity period is valid and the end of its application when it has been completed returns to the general rate (Law No.36 of 2008) concerning income tax in conjunction with Law No. 7 of 2021. The existence of a progressive rate breaket gives a sense of tax justice, namely taxes are charged to taxpayers according to their ability to pay. The higher the income, the higher the tax imposed. The implication of further research is to analyze the regulation of changes in tax laws which are the main points in the HPP Law.
Journal Competency of Business Vol 6 No 01 (2022): Vol 6 No 01 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1321


Research activities are one of the tridharma of higher education. For lecturers, this activity is a prerequisite in fulfilling the lecturer's performance load report which is reported every semester, while for students it is a prerequisite for the final project report in fulfilling graduation as a bachelor's degree. The problem is that although the productivity of lecturers' research through student guidance in completing their final assignments has increased, research products that have the potential to be published in national and international journals are still limited. This study aims to determine the profile of research titles for students of the Faculty of Economics, University of Cokroaminoto, Yogyakarta with the research themes in the Research Master Plan (RIP) LPPM UCY 2022-2027. According to the RIP LPPM 2020-2027, the leading themes of research and community service at UCY are set in 5 (five) areas of community life. The field of study is adjusted to the expertise of the study program at UCY. The leading research themes in each field are as follows: 1) Religion Religion: Strengthening Community Religiosity towards the welfare of the nation 2) Economics: Human Resource Management, Financial Management, Marketing and Poverty Alleviation, 3) Law: Strengthening local governance and protection of human rights , 4) Education: Development of IT-based education with Indonesian character 5) Engineering: Disaster Management Management. The results showed that there were 24 titles of student research results with the theme of economics, namely 20 from management study programs and 4 from accounting study programs. Of the 24 themes related to Human Resources there are 2 titles, Financial Management consists of 8 titles, Marketing consists of 14 titles and Poverty Alleviation is not yet available.