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ANALISIS LOYALITAS PELANGGAN DI PT NUTRIFOOD, KOTAMADYA BOGOR 客户忠诚度分析了茂物市政府的PT营养部门
Pub Date : 2019-02-06 DOI: 10.31334/TRANS.V1I2.302
S. Samsudin
Entering the era of milenimum to 3, each company including PT Nutrifood faced with the burden of a very tight competition, given the flourishing number of similar companies. To be able to still exist, developed and developing, and come out as winners in the era of global competition, every company is required to have comparative and competitive advantages are high. One of them is a strategy on how to keep your customer or customers remain loyal and faithful to the products they offer. Dynamic market conditions, manufacturers incentive to issue new products, and combined with the trend of people who like to try, then it creates loyalty is a very heavy task, because consumers like to try new things. PT Nutrifood feel this phenomenon and there are fears a time when consumers turn to similar products produced by other companies. Moreover, intense competition, often consumers switch to other products from other companies, either because of considerations selection of better quality, prices are relatively cheaper, the quality of the packaging is better, tastes better, and also just try switching curiosity or curious and want to try other products. This study uses quantitative methods.              The study population was a customer PT Nutrifood, Bogor municipality, which amounted to 77 people with acendential sampling method, the sampling is based on the fact that they happen to appear. Each respondent was given 10 questions to answer gradation using a Likert scale, while research conducted around the month of March 2018. From this research it is known that customer loyalty PT Nutrifood categorized as good, which is indicated by a score average achieved penapsiran figure of 3.89. With the results of these studies are expected to PT Nutrifood minimal customer loyalty can be maintained, even need to be improved better by improving customer satisfaction through improved quality of service.
进入千禧年到3的时代,包括PT Nutrifood在内的每一家公司都面临着非常激烈的竞争,因为同类公司的数量非常多。在全球化竞争的时代,要想生存、发展、发展,成为赢家,就要求每个企业都要有较高的比较优势和竞争优势。其中之一是关于如何保持你的客户或客户对他们提供的产品保持忠诚和忠诚的策略。动态的市场条件下,厂商激励推出新产品,并结合人们喜欢尝试的趋势,那么建立忠诚度是一项非常繁重的任务,因为消费者喜欢尝试新事物。PT Nutrifood感受到这种现象,担心消费者会转向其他公司生产的类似产品。而且,竞争激烈,往往消费者会切换到其他公司的其他产品,要么是因为考虑选择质量更好,价格相对更便宜,包装质量更好,味道更好,也只是好奇或好奇而想尝试其他产品。本研究采用定量方法。研究人群为茂物市PT Nutrifood的顾客,共计77人,采用附带抽样方法,抽样是基于他们碰巧出现的事实。每位受访者都有10个问题,使用李克特量表回答等级,而研究是在2018年3月左右进行的。从这项研究可知,客户忠诚度PT Nutrifood归类为良好,这是由得分平均达到3.89的penapsiran数字表示。随着这些研究的结果,预计PT营养食品的顾客忠诚度可以维持最低限度,甚至需要通过提高服务质量来提高顾客满意度。
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引用次数: 0
IMPLEMENTASI PROGRAM PEMBERDAYAAN SOSIAL KEGIATAN REHABILITASI SOSIAL RUMAH TIDAK LAYAK HUNI (RTLH) BAGI MASYARAKAT MISKIN DI KABUPATEN PANDEGLANG PANDEGLANG区贫困人口不适合居住的住房社会康复计划(RTLH)的实施
Pub Date : 2018-12-21 DOI: 10.31334/TRANS.V1I2.303
Mary Ismowati, Ahmad Subhan
The government in 2012 held a Non-Livable House (RTLH) program for the poor which aims to improve the condition of the house as a whole and partly so as to create a decent home.             In 2017, there were only 227 recipients of the RTLH Program in Pandeglang district (23.03%). This shows the inequality of program assistance. In fact, some regions did not get the program at all. Some are not right on target for the RTLH program. Another problem is due to the limited budget for the RTLH Program, while the number of people who need a lot.             Qualitative research was used in this study. There are 24 informants obtained by Purposive techniques. The focus of this research is how the Implementation of Non-Eligible Houses (RTLH) Program Policies in the villages of the District of Labuan in Pandeglang Regency using the theory of Charles O ’Jones which consists of three dimensions, namely: organization, interpretation and application.             Based on the results of the research and processing of the data, it can be concluded that the Implementation of the Policy for the Non-Eligible Houses (RTLH) Social Rehabilitation Guidelines for the poor in the Pandeglang District Social Service has not gone well. The successful implementation of the Non-Eligible Houses (RTLH) social rehabilitation policy for the poor in Pandeglang District Social Service has not been fully successful. 
2012年,政府为穷人开展了一项非宜居住房(RTLH)计划,旨在整体和部分改善住房条件,从而创造一个体面的家。2017年,攀德郎地区只有227名RTLH计划受助人(23.03%)。这显示了项目援助的不平等。事实上,一些地区根本没有得到这个项目。有些不符合RTLH计划的目标。另一个问题是由于RTLH计划的预算有限,而需要的人数很多。本研究采用定性研究方法。有24名告密者通过目的技术获得。本研究的重点是如何运用Charles O ' Jones的理论在pangdeglang县的纳闽区村庄实施非合格住房(RTLH)计划政策,该理论包括三个维度,即:组织,解释和应用。根据对数据的研究和处理结果,可以得出结论,在攀德郎区社会服务中,针对贫困人口的“非合格住房政策”(RTLH)社会康复指南的实施并不顺利。攀德郎地区社会服务处为穷人成功实施的非合格住房(RTLH)社会康复政策并不完全成功。
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引用次数: 4
KOORDINASI DEWAN PERWAKILAN DAERAH DENGAN DEWAN PERWAKILAN RAKYAT DALAM PENYERAPAN ASPIRASI MASYARAKAT (STUDI TENTANG KOORDINASI PERENCANAAN DAN PEMBUATAN KEBIJAKAN PENYALURAN ASPIRASI MASYARAKAT) 区域代表委员会与人民代表委员会的协调协调(一项关于社会抱负分配规划与决策的研究)
Pub Date : 2018-07-31 DOI: 10.31334/trans.v1i1.138
S. Sundari
Ideally, the Regional Representative Council/ DPR should receive the aspirations of the local community and then continue to receive the aspirations to the House of Representatives for consideration in drafting legislation or formulating state policies. However, the reality shows that the aspiration uptake by members of the Regional Representative Council conducted against the constituents in each region, has not been effectively coordinated in accordance with expectations. There has not been an effective coordination yet in receiving aspiration that indicates conflicts of interest between DPR and DPD.The purpose of this research is about the coordination between the DPD and the Parliament in providing services for the absorption of people's aspirations to be conveyed to the state institutions that pay attention to and heed the aspirations of the people; and take those aspirations as input in the discussion of draft laws and regulations.The research method used descriptive qualitative research approach. The informants of this research are the people who really know about the coordination process of DPD with DPR in absorption of community aspiration. Technique of collecting data based on literature study, interview, and observation.The results of the study show that coordination between DPD and DPR includes direct individual coordination, coordination of planning and policy making and ongoing coordination. Ongoing coordination that includes policy coordination and technical coordination of community aspiration absorption necessary to institutionalize coordination pattern of community aspiration absorption among DPD and DPR is still unclear; and so far there has been no pattern of coordination of effective absorption of community aspirations between DPD and DPR.
理想情况下,区域代表理事会/ DPR应该接受当地社区的愿望,然后继续接受众议院在起草立法或制定国家政策时考虑的愿望。然而,现实情况表明,区域代表理事会成员对每个区域的选民所表达的愿望并没有按照期望得到有效的协调。在接受愿望方面还没有进行有效的协调,这表明民主和发展之间存在利益冲突。本研究的目的是探讨民政部与国会之间的协调,以提供服务,吸收人民的愿望,并将其传达给关注和倾听人民愿望的国家机构;并将这些愿望作为讨论法律法规草案的投入。研究方法采用描述性定性研究方法。本研究的知情者是真正了解DPD与DPR在吸收社区愿望中的协调过程的人。基于文献研究、访谈和观察的数据收集技术。研究结果表明,区域发展规划与区域发展规划之间的协调包括直接的个人协调、规划与政策制定的协调和持续的协调。正在进行的协调,包括政策协调和社区期望吸收的技术协调,以使发展和发展之间社区期望吸收的协调模式制度化,仍然不清楚;到目前为止,在民主发展和民主保护之间还没有有效吸收社区愿望的协调模式。
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引用次数: 0
AUTOMATIC EXCHANGE OF INFORMATION SEBAGAI BIG DATA DI BIDANG PERPAJAKAN 信息自动交换,大数据自动交换
Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.144
Selvi Selvi
Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI
国家间的经济全球化成为常态。财务规则的差异被许多各方用来实施基本侵蚀和转移利润(BEPS),导致国家损失。为了解决这个问题,各方同意实施自动信息交换(AEoI),自动将税收领域的数据转换为大数据。本文的研究方法是文献研究法,结合一些相关文献和全球和国家的影响,利用二手数据。得出结论,印尼作为一个发展中国家在理论上已经克服了AEoI的挑战。然而,实际上,由于印度尼西亚仍然没有实施AEoI,因此无法确定是否可以克服它
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引用次数: 5
PENGARUH PELAYANAN KOPERASI SETJEN DPR-RI TERHADAP KESEJAHTERAAN KARYAWAN PEGAWAI NEGERI SIPIL DPR-RI DI WISMA GRIYA SABHA DPR-RI. 合作社sejen DPR-RI服务对格里亚·萨布尔里民政工作者的福利产生了影响。
Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.139
Martina Safitri, A. Amelia
In the case of serving a person, the service has standardization to be run by employees in order to create a good influence, and the benchmark used in terms of service is as a reference quality of service to be provided or promised to customers or members. In accordance with the benchmark then the service must be created optimally and prime, which is the excellent service that is good service and even very good done by employees to customers or members. The purpose of this study is to determine the effect of cooperative service of the General Secretariat of the House of Representatives on the welfare of the employees of the DPR RI civil servants in Wisma Griya Sabha DPR RI. This research method using descriptive method. This research was conducted for 3 (Three) months, ie from May to July 2011. The research was conducted at Wisma Griya Sabha DPR-RI with address Jl. Raya Peak kp. Kebon Cau Kopo, Cisarua Sub-district, Bogor Regency. The population of this research is Employee of Civil Servant of DPR-RI at Wisma Griya Sabha DPR-RI Bogor Regency, which amounts to 30 people.             The result of the research shows that the service of the general staff of the secretariat of DPR-RI can be quite good with the percentage of 43.3%. Welfare of the secretariat general staff of DPR-RI get percentage of 4.60% which means bigger than the service level of the General Staff Cooperative of DPR-RI Secretariat Based on regression and correlation analysis it can be seen that there is a positive relationship between Service Cooperative Employees Secretariat General DPRI -RI Against Employees' Welfare Employees.
在为一个人服务的情况下,服务具有标准化,由员工来运行,以创造良好的影响,服务方面使用的基准是作为向客户或成员提供或承诺的服务质量的参考。根据基准,那么服务必须是最优的和最优的,这是优秀的服务,是好的服务,甚至是非常好的员工对客户或会员。本研究的目的是确定众议院总秘书处的合作服务对Wisma Griya Sabha DPR RI公务员雇员福利的影响。本研究方法采用描述性方法。本研究为期3个月,即2011年5月至7月。这项研究是在Wisma Griya Sabha DPR-RI进行的,地址是j1。拉亚峰kp。Kebon Cau Kopo, Cisarua街道,茂物摄政。本研究的人口是Wisma Griya Sabha DPR-RI茂物摄政的DPR-RI公务员雇员,共30人。研究结果表明,DPR-RI秘书处一般工作人员的服务水平可以达到较好的水平,占43.3%。DPR-RI秘书处总员工的福利获得率为4.60%,高于DPR-RI秘书处总员工合作社的服务水平。通过回归和相关分析可以看出,服务合作社员工DPR-RI秘书处总员工与员工福利员工之间存在正相关关系。
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引用次数: 0
ECONOMIC VALUE ADDED (EVA) SEBAGAI PENGUKURAN KINERJA KEUANGAN PADA INDUSTRI TELEKOMUNIKASI SUATU ANALISIS EMPIRIK 经济价值附加作为一种实证分析的衡量电信行业财务表现的指标
Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.142
Trinik Susmonowati
The company's performance has always been measured based on financial ratios for a certain period. Measurement based on financial ratios is very dependent on the accounting treatment used in the preparation of corporate financial statements. The purpose of a company that is only oriented to the achievement of profits as big as when it is no longer relevant today. Therefore the responsibility of the company not only to the shareholders, but to all stakeholders. Performance appraisal of a company is very important that the assessment process must be in line with the effectiveness and efficiency in achieving competitive advantage in the business world. Since the last ten years has developed a new approach in assessing the financial performance of companies known as Economic Value Added (EVA). EVA model comes from the concept of capital cost (cost of capital), which is the risk faced by the company in making investments. The concept of Economic Value Added (EVA) as an alternative to performance measurement based on the value (EVA) is an approach in assessing the performance of the company by paying fair attention to the expectations of funders or investors. EVA is the profit left behind after deducting the capital cost (cost of capital) invested to generate the profit. Positive EVA values can be interpreted that the company's management has created value (creating value). Conversely, if the value of negative EVA means that there is no economic value added into the company. The goal to be achieved by the authors in this study is To determine the financial performance of Telecommunications Company in review of Economic Value Edded (EVA). And To know Which Telecommunication Company that provides better economic value.This research used qualitative analysis. The qualitative analysis method is used to interpret and analyze the result of EVA calculation, that is to measure the added value of the company by calculating all capital cost, either the capital contribution from the shareholder or from the loan, or the risk faced by the company in making the investment. To measure the company's performance required financial report data in the form of income statement and balance sheet, JCI, stock price and SBI rate data. Data Collection Procedure is the data of financial statements of companies from the telecommunications industry listed on the Indonesia Stock Exchange in the period 2005-2009, obtained from www.idx.co.id. Monthly monthly stock price index (IHSG) monthly from 2005-2009, interest rate of 12 month time deposit from 2005-2009 and stock price data used since 2005.The results show that only PT Telekomunikasi Indonesia Tbk alone can generate positive EVA, while PT Indosat Tbk and PT Bakrie Telecom Tbk generate negative EVA. Negative EVA values are caused by several factors, among others: because of the significant increase in fuel prices, followed by inflation and rising interest rates affecting people's purchasing power, rising capital costs and opera
公司的业绩一直是根据某一时期的财务比率来衡量的。以财务比率为基础的计量在很大程度上取决于公司财务报表编制过程中采用的会计处理方法。一家公司的目的仅仅是为了实现与当时一样大的利润,这在今天已经不相关了。因此,公司不仅要对股东负责,还要对所有利益相关者负责。一个公司的绩效评估是非常重要的,评估过程必须符合在商业世界中取得竞争优势的有效性和效率。在过去的十年里,人们发展出一种新的方法来评估公司的财务绩效,即经济增加值(EVA)。EVA模型来源于资本成本(资本成本)的概念,资本成本是企业在进行投资时所面临的风险。经济增加值(Economic Value Added, EVA)的概念作为基于价值(EVA)的绩效衡量的替代方案,是一种通过公平关注出资人或投资者的期望来评估公司绩效的方法。EVA是指扣除为产生利润而投入的资本成本(资本成本)后的剩余利润。正的EVA值可以解释为公司的管理层创造了价值(创造价值)。反之,如果EVA值为负,则意味着公司没有经济价值的增加。作者在本研究中要达到的目标是确定电信公司的财务绩效在审查经济价值eded (EVA)。并了解哪个电信公司提供更好的经济价值。本研究采用定性分析。采用定性分析的方法对EVA的计算结果进行解释和分析,即通过计算所有的资本成本来衡量公司的增加值,无论是股东的出资还是贷款的出资,还是公司在进行投资时面临的风险。为了衡量公司的业绩,需要以损益表和资产负债表、JCI、股票价格和SBI利率数据为形式的财务报告数据。数据收集程序是2005-2009年在印尼证券交易所上市的电信行业公司的财务报表数据,从www.idx.co.id获取。2005-2009年月度股票价格指数(IHSG)、2005-2009年12个月定期存款利率和2005年以来的股价数据。结果表明,只有PT Telekomunikasi Indonesia Tbk单独能够产生正EVA,而PT Indosat Tbk和PT Bakrie Telecom Tbk产生负EVA。负EVA值是由几个因素造成的,其中包括:由于燃料价格大幅上涨,随之而来的是通货膨胀和利率上升,影响人们的购买力,两家公司的资本成本和运营成本上升,2008年全球金融危机对股价下跌的影响,电信公司之间的关税战的影响,其中电话资费较低,长途电话费率下降,影响了电信公司的营业收入。
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引用次数: 2
A STUDY ON DIGITAL CURRENCY: THE SAFETY OF FUTURE MONEY 数字货币研究:未来货币的安全性
Pub Date : 2018-07-31 DOI: 10.31334/trans.v1i1.145
T. Reza
Cryptography, as the most critical aspect of the never-ending evolving information technology era, is being criticized in its privacy aspect. Information outbreaks make users doubtful on relying on their own information in current cryptosystems. this study present professional countermeasures and attempts to define how the existing cryptology functioned being used worldwide by using Bitcoin as the prime. By understanding the current world phenomenon, it would be easier to answer the question of how secure and reliable cryptology actually is.
密码学作为永无止境发展的信息技术时代最关键的方面,在其隐私方面受到批评。在当前的密码系统中,信息爆发使用户对依赖自己的信息产生怀疑。本研究提出了专业的对策,并试图通过使用比特币作为质数来定义现有的密码学如何在全球范围内使用。通过了解当前的世界现象,就更容易回答密码学实际上有多安全可靠的问题。
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引用次数: 0
AN EVALUATION OF A GOVERNMENT PERFORMANCE ACCOUNTABILITY SYSTEM INDONESIAN DISTRICT GOVERNMENTS 2010 政府绩效问责制评估:印尼地方政府2010
Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.141
Toni Triyulianto
The goal of this paper is to provide better information of Government Performance Accountability System (SAKIP) implementation in Indonesian District Governments to policy makers. This study utilizes the evaluation result of Government Performance Accountability System (SAKIP) 2010 to analyze the effort of 273 District governments in Indonesia in implementing the SAKIP.The research question of this paper is:  do auditor’s opinion and number of population have significant different to the SAKIP score?  To investigate what factors that determine the score of Government Performance Accountability System (SAKIP), several theories as well as a logical thinking were taken to figure out the research question.  Those theories as well as logical thinking reveal that revenue and spending, seize of population, area, poverty level, human development index, auditor’s opinion, number of government employee and education level government employee tend to correlate the SAKIP score.Two hypotheses have been chosen in this paper: 1) higher level in Auditor’s Opinion more likely will increase the SAKIP score evaluation, and 2) size of Population has significant different to the SAKIP score.  Result shows we have to reject all the null hypotheses.
本文的目的是为决策者提供印尼地方政府实施政府绩效问责制(SAKIP)的更好信息。本研究利用政府绩效问责制(SAKIP) 2010的评估结果,分析印尼273个区政府实施SAKIP的努力。本文的研究问题是:审计意见和人口数量对SAKIP得分是否有显著差异?为了探讨是什么因素决定了政府绩效问责制(SAKIP)的得分,本文运用了几种理论和逻辑思维来找出研究问题。这些理论和逻辑思维表明,财政收支、人口占有量、地区占有量、贫困程度、人类发展指数、审计员意见、政府雇员人数和政府雇员受教育程度与SAKIP得分呈正相关关系。本文选择了两个假设:1)审计意见水平越高越有可能提高SAKIP得分评价,2)人口规模对SAKIP得分有显著差异。结果表明我们必须拒绝所有的零假设。
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引用次数: 1
PENGARUH FAKTOR-FAKTOR PELAKSANAAN PP 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI KASUS UMKM PUSAT GROSIR TANAH ABANG JAKARTA PUSAT) 2013年PP 46实施因素对UMKM(乌姆公里批发中心研究雅加达中心)的影响
Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.137
Endro Andayani
This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than  4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax  Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using  quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling, and sampling technique by purposive sampling.Data analyzed using multiple linear regression. The population of this study are small business and Enterpreneurships in wholesale center Tanah Abang with annual gross income less than 4,8 M , criteria by gender, education backgrounds, business longevity, incorporated or have a NPWP (Identification Legal Entity Tax Payer Goverment) and monthly average sales . The results of this study indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang . The samples used in this study were 86 respondentsThe results of this  indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang either partially or simultaneously.
本研究以2013年PP 46的实施为背景,以促进中小企业纳税者的税收收入低于4,8 m,本研究特别从公平感知、PP 46的税收知识、税收管理、福利、制裁和政府社会化等变量,部分或同时分析了影响中小企业纳税者实施PP 46合规的因素。本研究采用定量方法,使用的数据为原始数据,通过受访者填写问卷收集,采用非概率抽样选择,采用目的抽样的抽样技术。数据分析采用多元线性回归。本研究的人口是批发中心Tanah Abang的小企业和企业家,年总收入低于4,800万美元,标准是性别,教育背景,商业年限,注册成立或拥有NPWP(身份识别法人实体纳税人政府)和月平均销售额。本研究结果显示,2013年PP 46的公义感知、2013年PP 46的知识、管理、福利、制裁和社会化对批发中心塔纳阿邦中小企业纳税人合规有影响。本研究样本为86名受访者。结果显示,2013年PP 46的公义知觉、2013年PP 46的知识、管理、福利、制裁和社会化对批发中心塔纳阿邦中小企业纳税人的合规性有部分或同时的影响。
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引用次数: 3
ANALISIS KEBIJAKAN PENGENAAN PAJAK ATAS BAHAN BAKAR MINYAK BERSUBSIDI MINYAK SOLAR 税收拨款政策分析与柴油燃料补贴
Pub Date : 2018-07-31 DOI: 10.31334/TRANS.V1I1.136
A. Iqbal, R. Salomo
The purpose of this research is to analyze the tax policy on subsidized fuel of diesel oil in Indonesia. Currently, subsidized fuel in Indonesia are taxed Value Added Tax (VAT) by central government and Vehicle Fuel Tax by local government. This research is using post positivist approach with qualitative method of research. The results of this research conclude tax on subsidized fuel oil are taken by goverment with the purpose of revenue productivity for both central governement and local government. Besides, to control the consumption of subsidized fuel in the public. By taxing 2 kind of taxes on subsidized fuel diesel oil incurring the double taxation and resulting those taxes are not neutral for economic since the subsidized fuel are the vital public needs. Government should evaluate the tax policy on subsidized fuel diesel oil by exempting the VAT on subsidized fuel in order to maintain the economic stability and make a strict policy on controlling the consumption on subsidized fuel diesel oil only for them who reserve to get the subsidy.
本研究的目的是分析印尼柴油补贴燃料的税收政策。目前,印尼的补贴燃料由中央政府征收增值税,由地方政府征收车用燃油税。本研究采用后实证主义的研究方法和定性的研究方法。研究结果表明,政府征收燃料油补贴税是为了提高中央政府和地方政府的收入生产率。此外,控制公众对补贴燃料的消费。通过对补贴燃料征收两种税,柴油产生双重征税,导致这些税对经济不是中性的,因为补贴燃料是至关重要的公共需求。政府应该对补贴柴油的税收政策进行评估,对补贴柴油免征增值税,以保持经济的稳定,并严格控制补贴柴油的消费政策,只针对那些预留补贴的人。
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引用次数: 6
期刊
Transparansi Jurnal Ilmiah Ilmu Administrasi
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