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Citizens’ Perceptions towards Transportation Tax and Retribution in Malang City, Indonesia Dadang M Utomo; Astri Warih Anjarwi; Kartika Putri Kumalasari
TATALOKA Vol 22, No 1 (2020): Volume 22 No. 1, February 2020
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/tataloka.22.1.130-136

Abstract

This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use of public transport was presumed partly due to the transportation tax and retribution policies that are somewhat not too restrictive. This study explains that 80% of people in Malang City consider the amount of Motor Vehicle Tax (PKB) is cheap and reasonable which is believed to drive people away from utilizing Angkot. On the other hand, surprisingly, parking fees for motorized vehicles for most people are considered quite burdensome. Thus, this study suggests that in addition to the need to improve the quality of public transport services, adjusting the amount of tax and the cost of parking for motorized vehicles in the city of Malang needs to be reconsidered to increase the interest of the people of Malang in using public transport.
PENGARUH TINGKAT PENGETAHUAN DAN SIKAP TERHADAP PEMANFAATAN KEBIJAKAN RESTITUSI PAJAK PERTAMBAHAN NILAI (PPN) TURIS ASING DI BALI-INDONESIA Kartika Putri Kumalasari; Astri Warih Anjarwi; Mochammad Taris Zulhilmi
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.682 KB) | DOI: 10.33758/mbi.v14i3.311

Abstract

Kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing adalah salah satu kebijakan fiskal yang dilakukan Pemerintah untuk membantu peningkatan usaha Pariwisata di Indonesia. Diharapkan dengan kebijakan tersebut dapat meningkatkan jumlah turis asing dan membantu meningkatkan perekonomian di Indonesia. Dalam pelaksanaan nyata di lapangan masih sedikit turis asing yang memanfaatkan kebijakan tersebut. Hal tersebut dikarenakan banyak turis asing yang belum memiliki pengetahuan tentang kebijakan restitusi PPN turis asing serta sikap turis asing yang menyikapi kebijakan dinilai kurang baik. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pengetahuan dan sikap terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) Turis Asing di Indonesia. Penelitian ini mengambil studi pada turis asing di Bandara I Gusti Ngurah Rai, Bali. Jenis penelitian ini adalah eksplanatori dengan pendekatan kuantitatif melalui pengumpulan data berupa kuesioner dan dokumentasi. Analisis data dilakukan dengan analisis statistik desktiptif, analisis asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan Pengetahuan (X1) dan Sikap (X2) berpengaruh signifikan terhadap pemanfaatan kebijakan restitusi PPN Turis Asing di Indonesia (Y). Sedangkan secara parsial Pengetahuan (X1) berpengaruh signifikan terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing di Indonesia, namun variabel Sikap (X2) tidak mempunyai pengaruh signifikan secara parsial terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing di Indonesia.
Strategi Pengembangan Laboratorium Business Venturing: (Studi Kasus Pada Fakultas Ilmu Administrasi Universitas Brawijaya) Arik Prasetya; Astri Warih Anjarwi; Kartika Putri Kumalasari; Nabilla Putri Lishandy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.906 KB) | DOI: 10.32670/fairvalue.v4i7.1316

Abstract

The laboratory plays an important role in the learning process, especially in learning collages. Business Venturing Laboratory at the Faculty of Administration, University of Brawijaya, supports the achievement of learning outcomes in every study program in the business administration department, including: department of business administration, tourism department, and taxation department. Based on the data, the number of students majoring in business administration has increased on average every year, but it has not been accompanied by an increase in laboratory facilities and infrastructure. In addition, the department is not only aimed at deepening student competencies but also aims to achieve the vision and mission of the business administration department, which is to produce graduated students superior and dignified business administration and have intellectual abilities in the field of business administration based on Pancasila values. Therefore, it is necessary to formulate a venture business laboratory development strategy. This study is expected to provide input to FIA UB regarding the formulation of development strategies FIA UB Business Venturing Laboratory.
STRENGTHENING BUMDES BAROKAH THROUGH SOCIAL MEDIA Sri Mengesti Rahayu; Astri Warih Anjarwi; Damas Dwi Anggoro
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 16 No. 1 (2022): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.067 KB) | DOI: 10.21776/ub.profit.2022.-16.01.10

Abstract

The community service activity in 2021, entitled "Strengthening BUMDes Barokah Through Social Media," is a follow-up to community service activities in 2020 with the theme "Company Profile as a Means of Increasing Competitiveness of BUMDes Barokah." The output achieved last year with an increase in the number of visitors in 2019-2020 proves that the company profile and Sumber Sira booklet, which is one of the business units in the Barokah BUMDes, have helped strengthen tourism competitiveness, especially in Malang Regency. Based on this background, the community service team will continue efforts to strengthen this competitiveness through social media, especially Instagram, so it is hoped that the Barokah BUMDes management will be more efficient in promoting all their business units and can increase the opinion of Barokah BUMDes.