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INDONESIA
Commercium : Journal of Business and Management
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30319889     DOI : https://doi.org/10.61978/commercium
Core Subject : Science, Education,
Decision Sciences, Operations Research & Management Other
Commercium : Journal of Business and Management with ISSN Number 3031-9889 (Online) published by Indonesian Scientific Publication, published original scholarly papers across the whole spectrum of business and management. The journal attempts to assist in the understanding of the present and potential ability business and management insight.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2023): November" : 5 Documents clear
Analysis of the Effectiveness of Value Added Tax Policy for Health Services at PT Kimia Farma Diagnostika in 2021 Maria Jeremiah Pasaribu
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.73

Abstract

This study aims to analyze the effectiveness of the VAT policy using James L. Gibson's theory of effectiveness in the form of efficiency, development, and the advantages of the applied Value Added Tax policy. Researchers will also see if there are any obstacles experienced and the efforts that will be applied. This research will be conducted at PT Kimia Farma Diagnostika using a qualitative descriptive method. This research data will be obtained using primary and secondary data from interviews and direct observations at PT Kimia Farma Diagnostika.
Implementation of Income Tax Policy on Transfer of Rights to Land and/or Buildings in the Subsidized Housing Program in Bekasi Regency (Case Study of Pt. Tata Bangun Sarana 2020) Marnani
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.74

Abstract

This study is motivated by the implementation of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings in the Subsidized housing Program. The government enforces a subsidized housing program with an income tax rate of only 1% and an exemption from value-added tax (VAT) of 0%. PT. Tata Bangun Sarana is one of the developers of subsidized housing in Bekasi Regency. The purpose of this study was to analyze the implementation carried out by PT. Tata Bangun Sarana on PP Number 34 of 2016 in the payment of the Income Tax Policy on the transfer of ownership rights to Land and/or Buildings as well as adjustment efforts due to the enactment of the regulation. This study uses two data sources, the results of interviews and documentation of PT. Tata Bangun Sarana which were analyzed using qualitative methods. PT. Tata Bangun Sarana has implemented PP No. 34 of 2016 during 2020. However, in June, July, and August, PT. Tata Bangun Sarana still imposed subsidized housing selling prices in accordance with PUPR Ministerial Decree No. 242/KPTS/M/2019 for the Bekasi regency area, which was Rp. 158,000,000 which should have used PUPR Ministerial Decree Number 535 of 2020, which was Rp. 168,000,000. Another obstacle is the limited number of subsidized housing quotas provided by the government for Low-Income Communities (MBR) each year. PT. It is recommended that the Facilities Build System improve service and management in the implementation of this policy and in the future to better anticipate interrelated regulations and policies so that there will be no tax underpayments in the future.
Analysis of the Implementation of the MSME Tax Incentive Policy During the Covid-19 Pandemic (Case Study at KPP Pratama Jakarta Duren Sawit) Yuni Komariah
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.77

Abstract

Tax incentives are policies issued by the Indonesian government in the face of the economic slowdown due to the COVID-19 pandemic. This study aims to analyze the implementation of MSME tax incentive policies during the COVID-19 pandemic at the Primary Tax Office of Duren Sawit, Jakarta with a descriptive qualitative method. The results showed that the use of tax incentives by MSME actors at the Primary Tax Office of Duren Sawit, Jakarta was quite effective. This can be seen from the compliance of officers at the Primary Tax Office of Duren Sawit, Jakarta, who have been very good at disseminating this tax incentive policy to MSME taxpayers. The implementation of routine functions has also been going well and in accordance with the procedures provided by the central government. The desired impact has been felt by taxpayers who have taken advantage of incentives which are certainly very helpful.
Buddhist Leadership In Educational Organization Development Nyoto; Wiryanto; Wira Jaya Hartono; Hadion Wijoyo
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.81

Abstract

The purpose of this study was to determine the implementation of Buddhist leadership in the development of educational organizations at the Dharma Loka School and the Metta Maitreya School in Pekanbaru. This study uses a descriptive qualitative method of analysis. Data were collected through observation, documentation studies, and interviews. The informants in this study were the principals, eight informants (including up to 16 teachers and employees), and four Buddhist religious leaders. The data coding of the results of this study used Atlas.ti9 software. The results showed that the leadership of Buddhism has not been implemented optimally at the Dharma Loka school and the Metta Maitreya school in Pekanbaru. This is because the principal has not fully understood the concept of Buddhist leadership. The leadership of Buddhism is believed to be able to improve the development of educational organizations at the Dharma Loka school and the Metta Maitreya school in Pekanbaru if implemented seriously.
Repurchase Interest in the Tokopedia Application Based on Application Quality through Satisfaction Novan Yurindera
Commercium : Journal of Business and Management Vol. 1 No. 1 (2023): November
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v1i1.144

Abstract

The Covid-19 pandemic has had an impact on various sectors and aspects of life, including the economy and business. On the one hand, the economy is weakening, but on the other hand, the economy is also experiencing improvement, especially in the electronic commerce sector due to the imposed mobility restrictions. The online shopping platform Tokopedia is the leader of the e-commerce or marketplace market in Indonesia in terms of number of visits. This research aims to empirically test the influence of Application Quality consisting of Ease of Use, Information Quality, and Service Interaction Quality of the Tokopedia application on Repurchase Interest through Satisfaction. This analysis uses independent variables, namely Empowerment, Information Quality, and Interaction Quality. The dependent variable is Repurchase Intention, and the intervention variable is Satisfaction. The research method used is quantitative. The population in this research are Tokopedia application users who have made purchases, with a sample of 200 respondents who filled out the questionnaire via Google Form. The statistical method used is Structural Equation Modeling (SEM) using SmartPLS, which consists of outer model analysis, inner model analysis, and continued with hypothesis testing. The research results show that Tokopedia Application Quality has a direct positive influence on Satisfaction, but does not have a direct influence on Repurchase Intention. However, the Quality of the Tokopedia Application has an indirect influence on Repurchase Intention through Satisfaction.

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