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Ade Irma Triani; Muhamad Subhan; Ahmad Syukron Prasaja

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

Sustainable Development Goals (SDGs) according to PBB is development that aims to meet the needs of the present without compromising the ability of future generations to meet their own needs. Sustainable development is defined in a broad sense as a country that seeks to achieve sustainable development. However, the strategy for achieving the Sustainable Development Goals in the songket industry, songket entrepreneurs use marketing strategies and innovation strategies which create new innovations to maintain and create sustainable songket product innovations. This study aims to find out how the strategies for achieving the Sustainable Development Goals in the small and medium industry of Cik Mia songket Jambi and the human resource constraints they face. In this study the method used was qualitative by checking the validity of the data using triangulation techniques. The results of the study show that the strategy for achieving the Sustainable Development Goals in the Jambi songket industry can be seen from several aspects, namely that it still has human resource constraints in the weaving sector, therefore it is necessary to optimize the achievement targets in the Sustainable Development Goals.

Amelya One Zarina; Khasanah Sahara; Imarotus Suaida

Riset Ilmu Manajemen Bisnis dan Akuntansi 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much influence service and income have on compliance. This study uses a quantitative method, with primary and secondary data for the 2021 tax year which will be paid in 2022. Sampling used a simple random sampling technique with a total sample of 92 respondents. The analytical method used is instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing. The research results show that the service variable has no influence on compliance, while the income variable has an influence on compliance.  

Marialen Rosfinte Nona Lado

Populer: Jurnal Penelitian Mahasiswa 2023 Universitas Maritim AMNI Semarang

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

Dito Aditia Darma Nasution; Galih Supraja; Annisa Fajariah Damanik

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.