Java Origin is a company that runs in fashion field. The competition of the business world become tighten in accordance with the era. Various strategies are done by the company so that the company will not be left behind by the other competitors. One of the company’s strategy is to fix internal SOP. To know the role of SOP quality control towards operational performance of Java Origin. Determination of data source use purposive sampling with two speakers from internal employeer of Java Origin. One lecturer of Java Origin and one owner of business. The method that is used in this research is descriptive qualitative method. Data analysis use data reduction. Validation and data reliability that are used membercheck and triangulation source. The result of this research is the company is still lack concept out SOP. Java Origin company need to follow the existing SOP, does not interfere work division, implement evaluation system, built up more communication.
{"title":"PENINGKATAN KINERJA OPERASIONAL DENGAN MENGAKTIFKAN STANDAR OPERASIONAL PROSEDUR DI JAVA ORIGIN","authors":"L. Dewi, Arvin Fuldyanto","doi":"10.24123/JBT.V3I01.1985","DOIUrl":"https://doi.org/10.24123/JBT.V3I01.1985","url":null,"abstract":"Java Origin is a company that runs in fashion field. The competition of the business world become tighten in accordance with the era. Various strategies are done by the company so that the company will not be left behind by the other competitors. One of the company’s strategy is to fix internal SOP. To know the role of SOP quality control towards operational performance of Java Origin. Determination of data source use purposive sampling with two speakers from internal employeer of Java Origin. One lecturer of Java Origin and one owner of business. The method that is used in this research is descriptive qualitative method. Data analysis use data reduction. Validation and data reliability that are used membercheck and triangulation source. The result of this research is the company is still lack concept out SOP. Java Origin company need to follow the existing SOP, does not interfere work division, implement evaluation system, built up more communication.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128184787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Musoffan Musoffan, Darwis Darwis, Ahmad Rajaul Masrur
This study to assess community satisfaction with the public service hall in Pamekasan district as a breakthrough from the performance of the Pamekasan Regency Government.Retrieving data in this study by distributing questionnaires to the public using the Slovin Analysis formula used in this study, namely by using the public satisfaction index. The results of this study indicate that the Pamekasan Community Satisfaction Index towards Service Hall Public is 81,141 and based on the decision of the Minister of State Apparatus Number KEP / 25 / M.PAN / 2004 the value of the IKM is in the conversion interval value 62,51 - 81,25 with the predicate Good . The Public Service Hall in Pamekasan Regency was the first program in Madura and became the first breakthrough in Pamekasan Regency so that it received a certificate from the World-Indonesia Record Museum (MURI) category as the fastest district in establishing a Public Service Mall, this is nothing but the achievement of the District’s vision and mission Pamekasan headed to “Pamekasan Hebat“ which was Bhejjreh, Rajjheh and Parjhugeh.
{"title":"KEPUASAN MASYARAKAT TERHADAP PUBLIC SERVICE HALL DI KABUPATEN PAMEKASAN","authors":"Musoffan Musoffan, Darwis Darwis, Ahmad Rajaul Masrur","doi":"10.24123/JBT.V3I01.1984","DOIUrl":"https://doi.org/10.24123/JBT.V3I01.1984","url":null,"abstract":"This study to assess community satisfaction with the public service hall in Pamekasan district as a breakthrough from the performance of the Pamekasan Regency Government.Retrieving data in this study by distributing questionnaires to the public using the Slovin Analysis formula used in this study, namely by using the public satisfaction index. The results of this study indicate that the Pamekasan Community Satisfaction Index towards Service Hall Public is 81,141 and based on the decision of the Minister of State Apparatus Number KEP / 25 / M.PAN / 2004 the value of the IKM is in the conversion interval value 62,51 - 81,25 with the predicate Good . The Public Service Hall in Pamekasan Regency was the first program in Madura and became the first breakthrough in Pamekasan Regency so that it received a certificate from the World-Indonesia Record Museum (MURI) category as the fastest district in establishing a Public Service Mall, this is nothing but the achievement of the District’s vision and mission Pamekasan headed to “Pamekasan Hebat“ which was Bhejjreh, Rajjheh and Parjhugeh.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127792710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.
{"title":"PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK","authors":"Fabia Tiala, R. Ratnawati, M. Rokhman","doi":"10.24123/JBT.V3I01.1980","DOIUrl":"https://doi.org/10.24123/JBT.V3I01.1980","url":null,"abstract":"This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123789131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Conventional management has several weaknesses that must be covered so that the company can be grow. Therefore, trading companies try to analyze the constraints in the company’s expansion, namely marketing management with a customer interface approach. The factor that makes a company in using marketing management is the development of technology in this case information technology. With the existence of information technology customers can easily find the desired product in a store or company, customers can also compare expected products with similar products, customers can also request transactions electronically and request delivery of goods to the destination address with certain conditions and amounts. In addition, customers can easily see information about the item without having to go to the store. These advantages make use of information technology for business management so that trading companies can survive and anticipate the threat of similar companies in eroding the turnover of their business. This research will examine how the marketing process has been carried out by computer stores that have run management traditionally and electronically, how to design and develop marketing management to compete with similar companies. The purpose of this study was to find out the results obtained from utilizing information technology in management traditionally and electronically through interviews and surveys and thinking about how to develop marketing management to become the market leader in Central Java Province. The benefits of this research are so that it can be a consideration in determining good online marketing, as well as improving the quality of services that are better in increasing sales and expanding the sales area. The method used is marketing management with customer interfaces.
{"title":"IMPLEMENTASI PENDEKATAN CUSTOMER INTERFACE PADA MANAJEMEN PEMASARAN DI TOKO KOMPUTER","authors":"Ernatiningrum Ernatiningrum, Yusuf Sutanto","doi":"10.24123/jbt.v2i02.1619","DOIUrl":"https://doi.org/10.24123/jbt.v2i02.1619","url":null,"abstract":"Conventional management has several weaknesses that must be covered so that the company can be grow. Therefore, trading companies try to analyze the constraints in the company’s expansion, namely marketing management with a customer interface approach. The factor that makes a company in using marketing management is the development of technology in this case information technology. With the existence of information technology customers can easily find the desired product in a store or company, customers can also compare expected products with similar products, customers can also request transactions electronically and request delivery of goods to the destination address with certain conditions and amounts. In addition, customers can easily see information about the item without having to go to the store. These advantages make use of information technology for business management so that trading companies can survive and anticipate the threat of similar companies in eroding the turnover of their business. This research will examine how the marketing process has been carried out by computer stores that have run management traditionally and electronically, how to design and develop marketing management to compete with similar companies. The purpose of this study was to find out the results obtained from utilizing information technology in management traditionally and electronically through interviews and surveys and thinking about how to develop marketing management to become the market leader in Central Java Province. The benefits of this research are so that it can be a consideration in determining good online marketing, as well as improving the quality of services that are better in increasing sales and expanding the sales area. The method used is marketing management with customer interfaces.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"180 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122333883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The advent of technology and increasingly stalled roads make the smart entrepreneurs in the field of technology to open a business. One of the businesses opened is an online transport business. In Indonesia, especially in Surabaya, the most popular transportation is taxibike online. One of the entrepreneurs desire is that his business can get a lot of consumers, of course it can not be separated from purchasing decisions that exist in the consumer. The online transport entrepreneur must know what is underlying in the consumer purchase decision. This study aims to analyze how much influence Location, Price, Promotion and Quality of Service to Decision in using Taxibike Online at students Catholic University Darma Cendika in Surabaya. Sampling method used is Purposive Sampling. The sample in this research is 75 students of Catholic University Darma Cendika, then analyzed the data obtained by using quantitative data analysis covering validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination (R2), and hypothesis testing through t test. Data that has met the validity test, reliability test and classical assumption test is processed using SPSS ver.16, so as to produce regression equation as follows :Y = 9,324 + 0,074 X1 + 0,157 X2 + 0,061 X3. Where is Purchase Decision variable (Y), Price variable (X1), Promotion variable (X2) and Service Quality variable (X3). Hypothesis testing using t test shows that the three independent variables namely Price (X1) with tcount 0,738, Promotion (X2) with tcount 1,848 and Service Quality (X3) with tcount 0,945 not influence to dependent variable of Purchase Decision (Y) because tcount < ttable ( 1,994).The Adjusted R Square number of 0.121 indicates that 12,1 percent of the Purchase Decision variable can be explained by the three independent variables in the regression equation, and have a very low level of relationship, while the remaining 87,9 percent is explained by other variables beyond the three variables used in this study.
{"title":"PENGARUH LOKASI, HARGA, PROMOSI, DAN KUALITAS PELAYANANTERHADAP KEPUTUSAN MENGGUNAKAN OJEK ONLINE","authors":"Andrew Effendy Widjaja, Lilik Indrawati","doi":"10.24123/jbt.v2i02.1617","DOIUrl":"https://doi.org/10.24123/jbt.v2i02.1617","url":null,"abstract":"The advent of technology and increasingly stalled roads make the smart entrepreneurs in the field of technology to open a business. One of the businesses opened is an online transport business. In Indonesia, especially in Surabaya, the most popular transportation is taxibike online. One of the entrepreneurs desire is that his business can get a lot of consumers, of course it can not be separated from purchasing decisions that exist in the consumer. The online transport entrepreneur must know what is underlying in the consumer purchase decision. This study aims to analyze how much influence Location, Price, Promotion and Quality of Service to Decision in using Taxibike Online at students Catholic University Darma Cendika in Surabaya. Sampling method used is Purposive Sampling. The sample in this research is 75 students of Catholic University Darma Cendika, then analyzed the data obtained by using quantitative data analysis covering validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination (R2), and hypothesis testing through t test. Data that has met the validity test, reliability test and classical assumption test is processed using SPSS ver.16, so as to produce regression equation as follows :Y = 9,324 + 0,074 X1 + 0,157 X2 + 0,061 X3. Where is Purchase Decision variable (Y), Price variable (X1), Promotion variable (X2) and Service Quality variable (X3). Hypothesis testing using t test shows that the three independent variables namely Price (X1) with tcount 0,738, Promotion (X2) with tcount 1,848 and Service Quality (X3) with tcount 0,945 not influence to dependent variable of Purchase Decision (Y) because tcount < ttable ( 1,994).The Adjusted R Square number of 0.121 indicates that 12,1 percent of the Purchase Decision variable can be explained by the three independent variables in the regression equation, and have a very low level of relationship, while the remaining 87,9 percent is explained by other variables beyond the three variables used in this study.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115740166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to find alternative remuneration based Analytical Hierarchy Process to the salaries of employees inXYZ Bakery, Semarang. The method used in this research is quantitative analysis. Data collection techniques used is by interview and questionnaire to 13 employees Bakeries XYZ, Semarang.Based on the theory Elizur in Sukwadi (2014) were used in this study, by evaluating the positions it will provide a level of objectivity in measuring the comparative value of existing positions within an organization and can assign a relative value positions.Research shows that there is a difference between salary received at Bakery XYZ at 13 positions occupying a position with the calculation using the point system, in which 6 of them as the post of General Manager, Human Resources Manager, Production Manager, Finance Manager, part of the Accounting and parts head Shop excess salaries given. For the remaining seven positions such as CO Bakery, Cake CO, CO basahan, Tax section, part of the Purchase Order, Order parts and parts Shop shortage stipends given.
{"title":"ALTERNATIF DESAIN GAJI POKOK DI TOKO ROTI XYZ SEMARANG","authors":"Registha Elsa Budhiawan","doi":"10.24123/JBT.V2I02.1614","DOIUrl":"https://doi.org/10.24123/JBT.V2I02.1614","url":null,"abstract":"This study aims to find alternative remuneration based Analytical Hierarchy Process to the salaries of employees inXYZ Bakery, Semarang. The method used in this research is quantitative analysis. Data collection techniques used is by interview and questionnaire to 13 employees Bakeries XYZ, Semarang.Based on the theory Elizur in Sukwadi (2014) were used in this study, by evaluating the positions it will provide a level of objectivity in measuring the comparative value of existing positions within an organization and can assign a relative value positions.Research shows that there is a difference between salary received at Bakery XYZ at 13 positions occupying a position with the calculation using the point system, in which 6 of them as the post of General Manager, Human Resources Manager, Production Manager, Finance Manager, part of the Accounting and parts head Shop excess salaries given. For the remaining seven positions such as CO Bakery, Cake CO, CO basahan, Tax section, part of the Purchase Order, Order parts and parts Shop shortage stipends given.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116168598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In organization, especially in a company, it is necessary to implement a monitoring and an appraisal toward the activities of the employees. Performance Appraisal is the activity of an organization in appraising the task that has been done by the employees / organization member. Strategic Models is one of the models in the Decision Support Systems (DSS) that can be used as an alternative way in doing the Performance Appraisal. Strategic Models is used by the top management to help in determining the organization’s objective, the resources that are needed to achieve the objective, the policy to determine the result, the usage, the assignment, and the management of the resources. In calculating formulas, Assignment Model and Sociometry Model which are used as the implementation of Strategic Models can give a useful result to the management in getting the best employee.
{"title":"PENILAIAN PRESTASI KERJA MENGGUNAKAN STRATEGIC MODELS SEBAGAI SISTEM PENDUKUNG KEPUTUSAN UNTUK MENENTUKAN KENAIKAN JABATAN KARYAWAN","authors":"Reina A. Hadikusumo","doi":"10.24123/JBT.V2I02.1610","DOIUrl":"https://doi.org/10.24123/JBT.V2I02.1610","url":null,"abstract":"In organization, especially in a company, it is necessary to implement a monitoring and an appraisal toward the activities of the employees. Performance Appraisal is the activity of an organization in appraising the task that has been done by the employees / organization member. Strategic Models is one of the models in the Decision Support Systems (DSS) that can be used as an alternative way in doing the Performance Appraisal. Strategic Models is used by the top management to help in determining the organization’s objective, the resources that are needed to achieve the objective, the policy to determine the result, the usage, the assignment, and the management of the resources. In calculating formulas, Assignment Model and Sociometry Model which are used as the implementation of Strategic Models can give a useful result to the management in getting the best employee.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125834754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.
{"title":"ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE","authors":"Levi Martantina, R. Soerjatno","doi":"10.24123/jbt.v2i02.1625","DOIUrl":"https://doi.org/10.24123/jbt.v2i02.1625","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131255936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper investigated the English speaking habit of Business English students of Politeknik Ubaya Surabaya. The Business English study program policy was to ask its students to speak/use English in their lessons that used English as a medium of communication. In this case study, the writer would investigate them mainly on why they didn’t speak English in English lessons and what learning strategies they suggested to improve their English. In this paper, the writer would like to collect data through a questionnaire survey with 30 respondents of Business English students of Politeknik Ubaya. He found out that not all the respondents had the English speaking habits in their English lessons for many reasons though the teachers asked them to be in total English immersion. These were some learning strategies the respondents suggested to help cultivate their English competence.
{"title":"THE HABIT FORMATION OF SPEAK ING ENGLISH FOR BUSINESS ENGLISH STUDENTS OF POLITEKNIK UBAYA IN 4.0 INDUSTRY ERA","authors":"Singgih Widodo Limantoro","doi":"10.24123/jbt.v2i02.1621","DOIUrl":"https://doi.org/10.24123/jbt.v2i02.1621","url":null,"abstract":"This paper investigated the English speaking habit of Business English students of Politeknik Ubaya Surabaya. The Business English study program policy was to ask its students to speak/use English in their lessons that used English as a medium of communication. In this case study, the writer would investigate them mainly on why they didn’t speak English in English lessons and what learning strategies they suggested to improve their English. In this paper, the writer would like to collect data through a questionnaire survey with 30 respondents of Business English students of Politeknik Ubaya. He found out that not all the respondents had the English speaking habits in their English lessons for many reasons though the teachers asked them to be in total English immersion. These were some learning strategies the respondents suggested to help cultivate their English competence.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127790621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued.
{"title":"MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI","authors":"Bayu Sarjono","doi":"10.24123/JBT.V2I02.1623","DOIUrl":"https://doi.org/10.24123/JBT.V2I02.1623","url":null,"abstract":"Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued.","PeriodicalId":103621,"journal":{"name":"Jurnal Bisnis Terapan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116388270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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