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Analytics

Beny Sitakar; Wahyu Syarvina

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Research conducted at the Medan City Regional Tax and Retribution Management Agency aims to find out and analyze the actual value of advertising tax revenue with the aim of increasing Regional Original Income (PAD). This research also seeks to understand and analyze the causes of the decline in advertising tax revenues, as well as the factors that cause low taxpayer compliance. Using a descriptive approach, this research relies on interview findings and data regarding advertising tax targets and realization from 2014 to 2018. Data analysis involves surveys at research locations to collect information and draw conclusions, comparing identified problems with relevant theories to obtain support.The lack of contribution from advertising tax revenues to the Medan City Regional Tax Revenue and Retribution Agency is hampering the increase in PAD, due to low performance in achieving predetermined targets and the ineffectiveness of existing regulations. These regulations, especially those that limit the placement of advertisements, such as prohibiting sidewalks and roads and requiring the placement of advertisements on privately owned land, create obstacles for advertising businesses in obtaining location permits. The lack of taxpayer compliance is influenced by several factors such as weak enforcement and supervision of Satpol PP, limited awareness of advertisers, tax officers' inadequate efforts to interact with taxpayers, the large number of taxpayers who do not report, and public expectations regarding the solution. advertising tax arrears.  

Nova Hari Santhi; Ahyar Rosidi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Archives as a memory center and as a source of written information must be available when needed in order to provide effective service. Therefore, in managing archives, the archiving system must be considered with the state of the organization in achieving its goals. The effectiveness of archiving management is also influenced by employees working in the archiving unit, the facilities used and the funds available for maintaining archives. This study is a type of quantitative descriptive research, namely research that describes research variables using a quantitative approach. The population in this study were all Satpol PP employees 320. The sample in this study used a Nonprobability sampling sample, a sampling technique that does not provide the same opportunity/chance as the accidental sampling technique, namely anyone he meets becomes a sample. The number of samples in this study was 76 respondents. Data collection used a questionnaire method. The questionnaire method was carried out to obtain respondents' responses regarding work facilities and archiving management. Data analysis used to test the hypothesis in this study was using Simple Linear Regression analysis found in the SPSS v. 1.0 program. 19 The results of the study show that work facilities significantly influence archive management with a positive coefficient, which explains that there is a directly proportional relationship between the two variables. With the Regression Coefficient of the Work Facilities Variable (X1) of 0.949 with a sig value of 0.000, it illustrates that Work Facilities have a positive and significant influence on archive management, meaning that the more complete the work facilities owned by the agency, the easier it will be to manage its archives.