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Journal : Jurnal Ilmiah Ekonomi dan Manajemen

OPTIMIZATION OF THE IMPLEMENTATION OF AUTOMATIC EXCHANGE OF INFORMATION (AEOI) IN BOOSTING STATE REVENUE ON INCOME TAX LEVELS: OPTIMALISASI PENERAPAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DALAM MENDORONG PENDAPATAN NEGARA ATAS PUNGUTAN PAJAK PENGHASILAN Dini Vientiany; Mulia Syahputri; Amanda Mutiara; Siti Nurhalimah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1833

Abstract

This research aims to evaluate the optimization of the implementation of AEOI in boosting state revenue through income tax. The hope of this research is to find an effective solution to overcome the costs and complexities faced in implementing AEOI, so that it can increase state revenue through income tax. This research uses qualitative research methods with a focus on document analysis (library research) to evaluate the optimization of the application of Automatic Exchange of Information (AEOI) in increasing state revenue through income tax in Indonesia. Overall, AEOI has proven to be an effective instrument in increasing state revenues from income tax by expanding the tax base and increasing taxpayer compliance. However, to maximize its potential, continued efforts are needed from the government to increase taxpayer understanding, strengthen DGT resources, and increase cross-institutional collaboration.
ANALISIS PAJAK PER TAMBAHAN NILAI (PPN) TERHADAP STABILITAS EKONOMI MAKRO Dini Vientiany; Nabilah Irwani; Nesya Aulia; Saibarani Nabila
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1860

Abstract

The aim of this research is to analyze the impact of Value Added Tax (VAT) on macroeconomic stability in Indonesia. This research aims to understand how VAT affects macroeconomic variables such as Gross Domestic Product (GDP) growth, inflation, interest rates and exchange rates. Thus, it is hoped that this research can provide a better understanding of the relationship between VAT and macroeconomic stability in Indonesia. This research uses a qualitative approach with document analysis methods. The qualitative method was chosen because it allows researchers to understand in depth the relationship between VAT and macroeconomic stability in Indonesia. Document analysis was chosen as a data collection technique because it allows researchers to collect and analyze various sources of information relevant to this research. Based on the results of the research and data analysis that has been carried out, it can be concluded that Value Added Tax (VAT) has a positive relationship with macroeconomic stability in Indonesia. This is shown through several main indicators. First, VAT revenue and growth in Gross Domestic Product (GDP).
DIMENSI EKONOMI DALAM IMPLIKASI PERPAJAKAN DI INDONESIA Dini Vientiany; Fahriza Alyanisa; Shafa Sizli Kania; Siti Zuhairoh Ritonga
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1867

Abstract

This research aims to find out more about the economic dimensions of tax implications in Indonesia. This research uses a qualitative approach with data collection techniques through document analysis to explore the economic dimensions of taxation in Indonesia. Based on the results of research and data analysis that has been carried out, this research shows that the taxation system in Indonesia has an important role in encouraging economic growth and improving people's welfare. The increase in tax revenues in 2021, especially from the Income Tax (PPh) and Customs Tax sectors, indicates economic recovery after the COVID-19 pandemic. However, a complex tax system and high ETR can hinder investment and business performance.
Pengaruh Kualitas Pelayanan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Devita Devita; Dara Nabila; Lamsina Harahap; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1879

Abstract

The aim of this research is to determine the influence of tax service quality and tax sanctions on taxpayer compliance. This research also aims to find out whether the quality of tax services and tax sanctions have a significant relationship with taxpayer compliance. This research uses a quantitative approach with a focus on explanatory research, which aims to reveal the cause-and-effect relationship between independent variables, namely the quality of tax services and tax sanctions, on the dependent variable, namely taxpayer compliance in Medan City, Indonesia. This research shows that the quality of tax services and tax sanctions are important factors that influence taxpayer compliance. Therefore, the DGT needs to improve the quality of tax services and implement effective tax sanctions to increase taxpayer compliance.
PENERAPAN TEKNOLOGI NEAR FIELD COMMUNICATION (NFC) DALAM PEMBAYARAN PREMI ASURANSI Sasa Marissa; Reihan Mahendra; Silviani Pulungan; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1893

Abstract

Near field communication (NFC) is a technological innovation that is very instrumental in connecting between devices to other devices. This device only requires a minimum of 2 devices in the form of a signal catcher and transmitter. Not only that, this feature also does not require an internet network connection so that it can be used anywhere and anytime. The NFC feature was first present on Nokia phones which at that time Android and Iphone users were not as popular as today's times. But there is an interesting thing that the first Nokia to use NFC was not Nokian but on the Panasonic P506iC cellphone which was launched in 2004. Since then, NFC has grown rapidly and been integrated into a variety of modern devices. The use of NFC is not limited to data transfer between phones, but is also applied in various applications, such as digital payments, access control, and inventory tracking. The main advantage of NFC is its ability to perform secure and fast wireless communication by simply bringing two compatible devices closer to each other. Going forward, NFC technology is expected to continue to evolve and offer more innovations that can make everyday life easier, including integration with the Internet of Things (IoT), which allows household and industrial devices to communicate with each other seamlessly.
PERTUMBUHAN EKONOMI PADA SEKTOR PARIWISATA HALAL DI INDONESIA Indra Rizki Hasibuan; Anggi Nurul Assyfa Lubis; Anggara Rifandi; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1910

Abstract

The aim of this review is to determine the impact of the halal tourism sector on economic growth, especially in the context of government policy. Halal tourism that follows Islamic Sharia principles is an important trend in global economic development. With the increasing number of Muslim tourists in various countries, the introduction of halal tourism can increase the country's competitiveness. Halal tourism has become the main focus of developing the tourism sector in Indonesia, with around 20 of the 15 million tourists visiting each year being Muslim tourists. Halal tourism has also become a public diplomacy tool for several countries, such as Japan, which has adopted a halal tourism policy as part of its country branding and soft power strategy. In terms of economic growth, the halal tourism sector is expected to make a positive contribution to the country's economic development. Therefore, this research investigates the impact of the halal tourism sector on economic growth, considering the role of government policy in developing the halal tourism sector. Through this study, it is hoped that we can find empirical evidence that the halal tourism sector has a positive impact on economic growth and provide policy recommendations to the government to encourage the halal tourism sector that supports sustainable economic growth.
Persaingan Antar Organisasi Fitria Amania; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1934

Abstract

Inter-organizational is a complex and dynamic relationship that occurs between two or more organizations that have different goals and characteristics. Relationships between organizations can take the form of cooperation, competition, or even conflict, all of which can affect organizational performance. Collaboration between organizations can increase profits and efficiency in coordinating, increasing knowledge, and solving problems together. Meanwhile, conflict between organizations can have a negative impact if it cannot be resolved properly. Conflict can lead to long discussions without finding an agreement and lack of organizational priorities, which can hamper organizational performance. For example, role conflict in an organization can have a negative effect on employee performance if it cannot be resolved properly. In some cases, conflict can be resolved by developing the conflict into a positive challenge. For example, role conflict in the PT Asuransi Kredit Indonesia (Persero) organization can have a positive impact if it can be resolved by increasing employee awareness and involvement in decision making.In this research, we will examine how inter-organizational relationships can influence organizational performance and how inter-organizational conflict can be resolved to improve organizational performance. We will also examine how collaboration between organizations can increase efficiency and profits in coordinating and solving problems together.
Co-Authors Abdurahman Abdurrahman Adisty Aulia Zahra Afni Haryanti Harahap Ahmad Ibnu Harahap Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Mutiara Anggara Rifandi Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Annisa Febrianda Arofiani Mutmainah Asnawi Asnawi Aulia Syahfitri Awaliya Awaliya Cici El Dirrah Syafitri Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Devita Devita Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Fidya Purnama Fitria Amania Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Haura Afnani Zanjabila Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khotima Indra Rizki Hasibuan Intan Juwita Damanik Jumriani Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lou Fatahilla Luthfia Masfanur Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Meitia Ivanka Miratul Imaniah Muhammad Farhan Zuhdi Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Nabilah Irwani Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nesya Aulia Nonita Fitriani Harahap Nur Widya Ningsih Nurhidayah Ocha Pratika Panisa Panisa Popi Dea Ananda Rania Atikah Putri Reihan Mahendra Riri Dwita Putri Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Ruli Pebrina Br Sitepu Saibarani Nabila Salsabila Rambe Salsabila Sofiya Wardani Sasa Marissa Shafa Sizli Kania Silviani Pulungan Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi SITI NURHALIMAH Siti Nurhaliza Siti Zuhairoh Ritonga Sri Rejeki Syahla Nabila Tamlija Tasya Nadilla Thasya Virdinia Vany Fadillah Bastian Vivi Rahmadani Siregar Wahyudin Wahyudin Widya Anggraini Yusra Lestari Harahap