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All Journal Jurnal Fakultas Ekonomi : OPTIMAL Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) MEDIA MANAJEMEN JASA Journal of Industrial Engineering & Management Research (JIEMAR)

Fahmi Kamal, Fahmi

Unknown Affiliation

Author-ID : 632620

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Articles

ANALISA KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT MASA PPN TERHADAP PENERIMAAN PPN (STUDI KASUS : PADAKANTOR PELAYANAN PAJAK PRATAMA JAKARTA KRAMAT JATI) Kamal, Fahmi
MEDIA MANAJEMEN JASA Vol 5, No 2 (2017): MMJ
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

ABSTRAKPajak Pertambahan Nilai (PPN) merupakan salah satu pajak yang memiliki Wajib Pajak pada sebagian besar lapisan masyarakat, karena PPN dikenakan bagi konsumen yang melakukan pembelian terhadap suatu barang tertentu karena sesuai dengan legal karakternya sebagai pajak objektif, maka PPN tidak membedakan tingkat kemampuan konsumennya. Tujuan dari penelitian ini adalah penulis ingin mengetahui bagaimana tingkat kepatuhan masyarakat sebagai Wajib Pajak dalam melaporkan SPT Masa PPN. Metode pengumpulan data yang penulis lakukan dalam penelitian ini adalah menggunakan metode analisis kuantitatif yaitu metode analisis data dengan menggunakan statistik, dimana penulis meneliti secara langsung ke lokasi objek penelitian, dengan mewawancarai pihak-pihak terkait, penulis juga meminjam data-data yang penulis perlukan, studi pustaka (library research), dan sumber-sumber tertulis yang tercetak maupun media elektronik sehingga penulis dapat melengkapi penelitian ini. Dari hasil penelitian ini penulis menyimpulkan kepatuhan Wajib Pajak dalam melaporkan SPT Masa PPN memiliki hubungan terhadap penerimaan PPN serta memiliki pengaruh secara signifikan dimana nilai signifikan 0,051≤0,05. Besarnya prosentase pengaruh variabel kepatuhan Wajib Pajak dalam melaporkan SPT Masa PPN terhadap penerimaan PPN yang disebut koefisien determinasi (R2) yaitu sebesar 0,805 yang berarti bahwa pengaruh kepatuhan Wajib Pajak dalam melaporkan SPT Masa PPN terhadap penerimaan PPN adalah sebesar 80,5%. Pengaruh variabel kepatuhan Wajib Pajak dalam melaporkan SPT Masa PPN terhadap variabel penerimaan PPN adalah sebesar 80,5%, yang dapat ditafsirkan bahwa kepatuhan Wajib Pajak dalam melaporkan SPT Masa PPN memiliki pengaruh kontribusi sebesar 80,5% terhadap penerimaan PPN dan 19,5% lainnya dipengaruhi oleh faktor-faktor lain diluar kepatuhan Wajib Pajak dalam melaporkan SPT Masa PPN.Kata Kunci: Pajak Pertambahan Nilai (PPN), Kepatuhan Wajib Pajak, Penerimaan PPN ABSTRACTValue Added Tax (VAT) is one of taxes that has a taxpayer in most layers of society, because VAT is charged to consumers who make a purchase of a certain item because in accordance with the legal character as an objective tax, the VAT does not distinguish the level of consumer ability. The purpose of this study is the authors want to know how the level of compliance as a taxpayer in reporting VAT tax returns. Data collection method that writer do in this research is using quantitative analysis method that is data analysis method by using statistic, where writer research direct to location of research object, by interviewing related parties, writer also borrow data that writer need, study library research, and printed written sources as well as electronic media so that the authors can complete this research. From the results of this study the authors conclude the compliance of the Taxpayer in reporting the VAT tax return has a relationship to the acceptance of VAT and have a significant influence where the significant value 0.051≤0.05. The amount of the influence of taxpayer compliance variable in reporting the VAT tax return against the receipt of VAT called the coefficient of determination (R2) that is equal to 0.805 which means that the influence of taxpayer compliance in reporting VAT tax return on VAT acceptance is 80.5%. The influence of taxpayer compliance variable in reporting the VAT tax return against the variable of VAT acceptance is 80.5%, which can be interpreted that the taxpayer compliance in reporting the VAT tax return period has the effect of 80.5% contribution to VAT revenue and 19.5% influenced by other factors beyond the compliance of the Taxpayer in reporting the VAT tax return.Keywords: Value Added Tax (VAT), Taxpayer Compliance, VAT Receipts

PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Kamal, Fahmi; Abdillah, Emil Zahara
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 12 No 2 (2018): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan terhadap kinerja karyawan. Metode yang digunakan adalah kuantitatif, data yang diperoleh melalui riset dan penyebaran kuesioner dengan pengukuran skala Likert, sampel sebanyak 30 responden dari 89 karyawan. Teknik analisis data yang digunakan uji koefisiensi korelasi, uji koefisien determinasi dan persamaan regresi. Berdasarkan perhitungan koefisien korelasi sebesar 0,874 menunjukkan tingkat hubungan yang sangat kuat antara gaya kepemimpinan terhdap kinerja. Hasil koefisiensi determinasi sebesar 76,5% . Artinya variabel Gaya Kepemimpinan terhadap Kinerja Karyawan sebesar 76,5% dan sisanya sebesar 23,5%. Berdasarkan perhitungan regresi sederhana di peroleh persamaan Y= 12,537+0,707X yang menunjukan tanpa adanya gaya kepemimpinan, maka hasil kinerja karyawan  sebesar 12,537 dan jika X naik  atau turun  1 angka atau jika gaya kepemimpinan di naikan atau di turunkan 1  maka akan  menaikan  atau menurunkan kinerja karyawan nilai kepuasan 0, 707

PENGELOLAAN PAJAK PERTAMBAHAN NILAI PADA TRANSAKSI PENJUALAN (STUDI KASUS : PT ELSISCOM PRIMA KARYA JAKARTA) Kamal, Fahmi; Ruliyan, Rio
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 6, No 1 (2019): JMBI UNSRAT Volume 6 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v6i1.24274

The Tax Invoice issued by the seller is used as proof of levies on the payable VAT that must be deposited in each Tax Period to the State Treasury. With this state policy, it is expected that PT Elsiscom Prima Karya Jakarta as a corporate taxpayer will become more aware and support the target of tax revenue for the continuity of the country's development and implementation. The data that the authors obtained in this study are 2017 and 2018. The type of research and data collection techniques used are by conducting field research in the form of observations, interviews, and documentation, literature review and other supporting information. The purpose of this study is to determine the management of Value Added Tax on sales transactions and reporting of Value Added Tax in companies that are in accordance with the provisions of Law Number 18 of 2000 concerning Value Added Tax. The results of the authors obtained in this study are PT Elsiscom Prima Karya Jakarta has contributed to the state in implementing Value Added Tax for each business activity and in sales transactions which is one of the tax obligations that must be carried out by the company

HOW LEADERSHIP AND INTEGRITY AFFECT EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT Sabil, Sabil; Hakim, Lukman; Martias, Andi; Kamal, Fahmi; Oktiani, Nurvi; Sudarmono Hadi, Seno; Masahere, Usran; Wiyanti, Rahma
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

The company's growth is expected to be faster in order to survive in the competition, in the current digital era the number of competitors cannot be known for sure because many are moving digitally. so that in this study the researchers saw the importance of organizational commitment and the role of employees in advancing the company in the current digital era, therefore this study aims to determine the factors that influence this and how much influence leadership and integrity have on it. This study uses the analytical method used is descriptive analysis, and the test instrument using SEM PLS with the number of samples used as many as 140 permanent employees in one of the company's departments. The results of the study indicate that leadership and integrity partially and significantly affect organizational commitment and employee performance. While simultaneously leadership and integrity have a significant effect on employee performance by mediating Organizational Commitment.

TINJAUAN PENDIDIKAN DAN PELATIHAN UNTUK PEGAWAI NEGERI SIPIL PADA SUATU INSTANSI PEMERINTAH Kamal, Fahmi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 13, No 1 (2015): MARET 2015
Publisher : www.bsi.ac.id

The development of human resources through education and training is basically a member of the organization in the capacity building work, means of achievement of each employee assessed and measured according to the criteria predefined by the organization. Education and training in government institutions aim to increase the knowledge, expertise, skills and attitudes to be able to carry out the duties of office are prefesional with based on personality and employee ethics. Methods of data collection in this study is the observation and study of literature with qualitative analysis methods. Based on the research results, the implementation of education and training is good enough. Employees who have the education or training to become more skilled in carrying out its work. Education and training is an effort to develop human resources primarily for professional development related to the capabilities and skills of the civil servants. The purpose of this study was to determine how the pattern of education and training provided by a government agency to the ministry, especially civil servants, benefits and objectives. While the usefulness of this study is to add insight, information, and knowledge of employment issues at a government agency, especially at the level of education and vocational training of civil servants. Keywords: Education and Training

PROGRAM PELATIHAN KARYAWAN PADA DIVISI HUMAN RESOURCE DEVELOPMENT( STUDI KASUS: PT NEYDA RIZKI) Kamal, Fahmi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 2 (2014): SEPTEMBER 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i2.1141

The training program at a company is required to improve the quality of work that affect the achievement of objectives of a company. The purpose of this study was to determine the types of research conducted by PT Neyda RIZKI in implementing employee training programs at every new and old employees to get to know their work areas. The research method that I use is the method of observation / interview, and literature. Based on observations and interviews at the Human Resource Development Division of PT Neyda RIZKI training starts from the planning stages to the training evaluation training. This type of training is used for new employee orientation, training methods on the job training and of the job training for new employees and old employees that provide benefits for companies and employees to achieve results or targets satisfactory work. The training provided is Leadership, Decision Making, Safety Awareness, Excellent Service, Taxation, Computer Organization Development and Filing. Until recently conducted a training program on Human Resource Development division goes well and smoothly. Training is the best way to provide the skills and mastery of work in the field of their work. Good training can have a positive impact in identifying and improving the quality of work of each employee. Keywords: Employee Training

PENANAMAN MODAL ASING MEMBAWA DAMPAK LIBERALISASI TERHADAP PEREKONOMIAN NASIONAL Kamal, Fahmi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 1 (2014): MARET 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i1.1113

Foreign investment in Indonesia has been going on since Dutch colonial times to the present . Foreign investment will affect the joints - joints economy in our country , among others, the presence of foreign investors the sector - a sector of the economy in our country will grow. With the growing sectors - sectors of the economy in our country , it will bring the impact of liberalization on the national economy . This means that the sector - the economy will grow and flourish . The presence of foreign investors is expected to bring a change in the sector - the sector of the national economy such as funding , technology , and expertise . It is expected that the government can play an active role in utilizing foreign investment to facilitate access into the world of business in Indonesia but without marginalizing local entrepreneurs . Foreign capital inflows ( capital inflows ) play a role in closing the income gap caused by a deficit in the current account . In addition , the influx of foreign capital is also able to drive the economic activity slow due to lack of capital ( investment- saving gap ) for the implementation of economic development . This foreign capital than as a capital transfer can also make a positive contribution through the flow of industrialization and modernization . In the short term , foreign debt greatly assist the Indonesian government in an effort to close the budget deficit of income and expenditure, due to finance routine expenditure and development expenditure is quite large. Thus, the rate of economic growth can be driven in accordance with predetermined targets . Keywords: foreign investment, liberalization, the national economy

Co-Authors Abdillah, Emil Zahara Andi Martias, Andi Lukman Hakim Nurvi Oktiani, Nurvi Ruliyan, Rio sabil sabil, sabil seno sudarmono Hadi Usran Masahere Wiyanti, Rahma

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