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Journal : Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences

The Role of Competitive Advantage and Customer Relationship Management in Increasing Interest in Staying Back at Non-Star Hotels in Covid 19 Era Wentri Merdiani; Umi Narimawati; Dewi Indriani Jusuf
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2295

Abstract

Indonesian nonstar hotel offers guest satisfaction, especially in terms of rooms and food. The hotel level competition is also getting higher. Guests will be more likely to choose the cheaper promotional price offered by the new hotel. However, hotels can improve the quality of their services, so prices will no longer affect guests. Hotel competitors will not always be able to provide cheap prices, because they also have to be able to cover increasingly expensive operational costs. As well as establishing business relationships with travel agents. It is recommended that employees always build a good information system and be able to solve any problems based on existing information systems. The speed of processing data in providing information and the level of ability to store data must be increased. In establishing familiarity with tourists (customer intimacy), Indonesian nonstar hotels are asked to improve the quality of service to match the expectations of tourists. In this study, we examine how CRM and competitive advantage will later increase tourist confidence in the post-Indonesian tourism destinations and industry Covid-19. Non-star hotels in the city of Bandung need reliable communication actors, both from industry the tourism sector as well as the local government that can convince and guarantee that the tourism can be relied on to improve people's welfare and increase national economy.
Tax Avoidance Analysis With Thin Capitalisation Andre Suryaningprang; Andhika Mochamad Siddiq; Dewi Yuliati Indah; Wentri Merdiani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.5599

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables, namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, return on assets, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is multinational non-financial companies which means having subsidiaries outside Indonesia. The statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and firm size have a significant effect on thin capitalization.