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Transparansi Jurnal Ilmiah Ilmu Administrasi
Published by Institut Ilmu Sosial dan Manajemen STIAMI
ISSN : 20851162     EISSN : 26220253     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
The Journal invites original articles and not simultaneously submitted to another journal or conference, which includes, but is not limited to: administration and policy in public, business and tax sectors.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 7, No 2: September 2015" : 5 Documents clear
Perlakuan Pajak Pertambahan Nilai (PPN) Atas Debit Note Ekspor Jasa Kena Pajak Dian Wahyudin
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.236 KB) | DOI: 10.31334/trans.v7i2.46

Abstract

This study was conducted to determine about the debit notes is a taxable and tariffs 10% ( ten percent ) on export of taxable service   if it is reviewed by taxable supplies, and to determine the treatment of VAT on Debit Note reviewed by the concept of destination principle and to determine whether it is acceptable in tax regulation of Indonesia if It’s issued a Debit Note for collecting of company income and to estimate how much penalties arise. This study used qualitative methods with qualitative descriptive analysis. The object of research is based on data available at the company that is secondary data. Data collection techniques are Library research.The results of data processing that the Debit Note is an taxable of VAT. In terms of destination Principle Debit Note is taxable to VAT 0 % (Zero Percent) for the shipping charge, the Minimum Order Quantity (MOQ) charge and cancel orders charge / penalty fees. Debit Note Billing mechanism is allowed in tax regulation as long as there is a document whose position equivalent to tax invoice for canceled order charge/penalty fees, but charge for shipping and the Minimum Order Quantity (MOQ) charge don’t allow in the tax regulation because it is non-compliance of the material terms of the tax invoice. As a result of the Debit Note that issued raised the sanctions of Article 14 paragraph (2) of general provisions and taxation procedures for 2 % of the tax base.Based on the suggested better in making commercial document to charge must analyze aspects of taxation in order to prevent tax penalties in this case to issue Debit Note need to create a document that is equivalent to a Tax Invoice because mechanism of the Debit Note is taxable of VAT.
Pengaruh Responsibilitas dan Sikap Kerja Terhadap Kualitas Pelayanan di Kelurahan Tengah Kecamatan Cibinong Kabupaten Bogor A.H. Rahadian; Bambang Rusantono
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.993 KB) | DOI: 10.31334/trans.v7i2.43

Abstract

The problem that made the object of research is the phenomenon of the Quality of Service in Tengah Sub-District at Cibinong District in Bogor Regency is not optimal. The purpose of this study is that analyze the magnitude Influence Responsibility and Work Attitude toward the Quality of Service in Tengah Sub-District at Cibinong District in Bogor Regency.This study uses a quantitative explanatory to saw how much influence X1 and X2 to Y by partial and multiple. Population in this research service recipient in Tengah Sub-District amounted to 1.332 people and sampling by Slovin, the samples are 308 respondents. The research instrument using a Likert scale.Results of the analysis and discussion of the results showed that There is a Significant and Positive Influence of Responsibility toward the Quality of Service in Tengah Sub-District at Cibinong District in Bogor Regency; There is a Significant and Positive Influence of Work Attitude toward the Quality of Service in Tengah Sub-District at Cibinong District in Bogor Regency; and There is a Significant and Positive Influence of Responsibility and Work Attitude together toward the Quality of Service in Tengah Sub-District at Cibinong District in Bogor Regency.
Analisis Pemeriksaan Pajak dalam Rangka Optimalisasi Penerimaan Negara di Sektor Perpajakan Bambang Irawan; Teguh Budiono
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.163 KB) | DOI: 10.31334/trans.v7i2.44

Abstract

The purpose of this study was to determine how the tax audit can optimize revenues in the tax sector, factors that become an obstacle in carrying out tax audits, and any solution that could be recommended to overcome such obstacles. This study used a qualitative approach, by conducting interviews, observation and document study. The informants in this study are stakeholders who understand the implementation of a tax audit as many as six informants. Tax audits to optimize state income in the taxation sector is influenced by several factors, namely legislation which provides clarity, certainty and simplicity that can reduce the dispute regulations, government policy in implementing regulations, administrative system that provides counseling function, care and supervision as well information systems support, excellent service in the implementation of a tax audit, the level of awareness and understanding of the taxpayer to the tax laws, and functional Examiner and professional integrity. There are several obstacles to the implementation of the tax audit, include unrealistic state revenue target in the taxation sector, tax laws have multiple interpretations, limited external data and unintegrated internal data held, the burden of routine inspections are high, the lack of quantity and quality Functional Tax Audit, and lack of official vehicles and operating funds. Solutions to overcome these obstacles, include preparation of the revenue target should be more realistic, tax laws should be drawn with regard to principles of clarity, certainty and simplicity, optimization of Government Regulation No. 31 of 2012, reducing routine inspection, addition of the quantity and quality Functional Tax Audit, and the provision of vehicles service.
Analisis Dampak Kenaikan Upah Minimum Provinsi, Terhadap Tingkat Pengangguran dan Tingkat Partisipasi Angkatan Kerja di Jakarta 2004 -2013 Izzah, Niddaul
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.899 KB) | DOI: 10.31334/trans.v7i2.45

Abstract

This study analyzesthe impact of minimum wage increases to the provincial labor force participation rate in Jakarta. The results showed the increase in provincial minimum wage can reduce   unemployment   and   raiselabor   force   participation   rate   in   Jakarta.   To   lower   the unemployment rate in Jakarta, the provincial minimum wage should always be adjusted to the size of a decent standard of living. The unemployment rate would have a wide impacton the social, economic, and security in Jakarta.
Analisa Web untuk Memahami Perilaku Konsumen Online Studi Kasus “Store Steam Powered” Supriyadi, Endang
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.942 KB) | DOI: 10.31334/transparansi.v7i2.849

Abstract

The development of internet users from year to year to date continues to increase, it can be known through a survey conducted Internet Worldstats. According to a survey conducted by Internet Worldstats, United Stated ranks 2nd of internet users worldwide after China. From the results of the survey shows that almost all activities / business activities undertaken by the world population and in particular the citizens of United State / America using internet facilities in all activities, especially transactions online. And one of the tools that can help to analyze online consumer behavior is by using web analytics. The purpose of this paper is to analyze how data analysis can be effectively used to understand current consumer behavior online. Expected with the use of web analytics, companies can predict future consumer behavior online and special messages on promotions that have been sent to each individual. Understanding the patterns and things on the web analytics is expected to help to develop business processes and the contents and design that need to be made especially "store steam powered". Store steam powered is one of Valve's web-based digital distributor. The main service that is done is steam game sales through an e-commerce web that aims to avoid piracy is very rampant at the moment.

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