scholarly journals Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta

2021 ◽  
Vol 31 (6) ◽  
pp. 1390
Author(s):  
Afrizal Tahar ◽  
Delvina Dwi Septiani

This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits. Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.

2021 ◽  
Vol 5 (S1) ◽  
pp. 839-850
Author(s):  
Sukardi Sukardi ◽  
Crystal Indah ◽  
Danny Faturachman ◽  
Karina A. Sulaeman

Purpose of this research is to know and explain influence of online business/e-commerce trading and creativity on performance of small and medium-sized enterprises (SMEs) in small industry village in east Jakarta. Out of Population of 115 administrators of this industry, samples of 90 active industry/store owners are taken based on Morgan and Kreijcie table. Samples are taken based on purposive sampling. Data collection is by giving questioners. Then the data is analyzed using linier regression. The result shows that online trading and creativity affects significantly positive to performance of this industry.


2019 ◽  
Vol 3 (2) ◽  
pp. 10-25
Author(s):  
Casiavera

This study explains about PKH recipients’ strategy to accept the assistance and not to be graduated. This study used the qualitative approach using descriptive type. Informants are chosen based on purposive sampling technique while data collection applies observation technique and in-depth interview (loosely structured interview). It uses Structuration theory proposed by Anthony Giddens which focuses on duality relation between agent and structure.


Prologia ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 419
Author(s):  
Parousia Parousia ◽  
Riris Loisa

Humans who continue to communicate with other humans cause the spread and acceptance of information increasingly consciously or unconsciously. This also causes a lot of renewal in various fields of life, including information technology. Now, information are more easily and quickly accessed through various existing media, including through new media and social media. The study aims to determine the effect of motives for accessing video accounts in chat applications towards audience satisfaction. This research uses social media theory, new media, and uses and gratification theory. The approach used is quantitative. The sampling technique used was non probability sampling, purposive sampling with a sample of 100 respondents who are millennials who access video accounts in a chat application (LINE TODAY). The technique of data collection is done by distributing Google Forms questionnaires consisting of 18 indicators. The final result obtained are the closeness between the two variables included in the high criteria. And there is an influence between the two variables whose direction is said to be positive.Manusia yang terus menerus melakukan komunikasi dengan manusia lain menyebabkan persebaran dan penerimaan terhadap informasi semakin meningkat secara sadar maupun tidak disadari. Ini juga menyebabkan banyak pembaharuan di berbagai bidang kehidupan, tak terkecuali teknologi informasi.  Kini, informasi semakin mudah dan cepat diakses melalui berbagai media yang ada, termasuk melalui media baru dan media sosial. Penelitian bertujuan untuk mengetahui pengaruh motif mengakses akun video dalam aplikasi chatting terhadap kepuasan khalayak. Pendekatan yang digunakan adalah kuantitatif. Penelitian ini menggunakan teori sosial media, media baru, penggunaan dan kepuasan media. Teknik sampling yang digunakan adalah non probabilitas, yaitu teknik purposive sampling dengan sampel sebanyak 100 responden yang merupakan generasi milenial yang mengakses akun video dalam aplikasi chatting (LINE TODAY). Teknik pengumpulan data dilakukan dengan menyebarkan kuisioner Google Forms yang terdiri dari 18 indikator.  Hasil akhir yang diperoleh adalah keeratan antara dua variabel termasuk dalam kriteria tinggi. Serta terdapat pengaruh antara kedua variabel yang arahnya dikatakan positif.


2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Desi Sulatri ◽  
Emi Roslinda ◽  
Yeni Mariani

The abundant biodiversity in the Tawang Panyai Indigenous Forest area has a variety of tree species including timber producers, fruit-producing trees, rattan, bamboo and medicinal plants that are used by communities around indigenous forests. The aims of this study were to documented the use and knowledge of medicinal plants by people around the Tawang Panyai Indigenous Forest in Tapang Semadak Village, Sekadau Hilir District, Sekadau District. The method used in this study was survey method with data collection techniques, namely Purposive sampling conducted semi-structured interview techniques using questionnaires and field observations. The results of the study in Tapang Semadak Village, Sekadau Hilir Subdistrict, Sekadau District, towards 248 respondents obtained by respondents who used medicinal plants were women. Most of the respondents worked as farmers due their education level are still very low, so the majority chose to garden and cultivate. Adults and elderly respondent are more have knowledge of medicinal plants than others. The majority of the religious community is Catholic with Dayak tribe De'sa. The results of the study in the field found 52 types of medicinal plants grouped into 33 families. The plant of family that is widely used is zingiberaceae, based on the most widely used habitus level which is 17 species (32.08%), based on the form of the herb that is widely used is a single herb which is 49 species (92%), based on plant the most widely used drug is leaves, which are 31 species (58.49), based on the method of medicinal plants the most widely used is boiled, namely 27 species (49.06%), based on the method of use that is widely used is by drinking that is 29 species (54.72%), based on the type of disease that is widely used is internal disease, which is 32 species (62.26), based on plants that are found mostly in the traditional forest of Tawang Panyai and home gardens.Keywords:  Medicinal Plants, Tawang Panyai Customary Forest, Utilization


2019 ◽  
Vol 4 (2) ◽  
pp. 79-81
Author(s):  
Tri Soesantari

Nowadays, women use information technology to support their roles, both domestic and public. Women today still undergo gender inequality; the position of women in most situations is not only different but also inferior or unequal compared to men. This study used a qualitative descriptive approach to describe the occupational shift experienced by women to obtain equality through online business. Starting an online business is not a simple task for women. The struggle to master technology is not easy, since women should get familiar with softwares and hardwares. They should seek networks to obtain customers and strengthen their own business as well. Women should organize their online business, such as attaining capital, searching for models, looking for materials, mastering online trading system, and at the same time seeking out available opportunities. Through information technology, women working online begin to gain equal footing with men.


Author(s):  
Asrida Asrida ◽  
Meinarni Asnawi ◽  
Syaikhul Falah

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability


2017 ◽  
Vol 8 (3) ◽  
pp. 225-231
Author(s):  
Christina Whidya Utami ◽  
Kent Adriel Sputra

Abstract Tennis School is a tennis training service aimed at increasing the popularity of tennis. One of the problems faced by the company is ineffective promotions. This study aims to find the effective promotion strategy for Tennis School. This research is a qualitative research with semi-structured interview as data collection method. Purposive sampling is used to select research informants. The result of this study indicates that in order to attract attention, generate interest, or trigger the desire and action of the consumers, the company can use professional or famous coaches, expand the consumer's knowledge, provide feedback, show the advantages of training through the coaches' knowledge and integrity, and offer free trials to new consumers. Additionally, the company's promotions should focus on the tennis communities, because tennis is a communityoriented sport.


2018 ◽  
Vol 1 (2) ◽  
pp. 131-142
Author(s):  
Muzdalipah Muzdalipah ◽  
Iredho Fani Reza ◽  
Zaharuddin Zaharuddin

At a later age, the thoughts of death often come around. This research usedphenomenological research design, to explore how elderly people understand the meaning of deathThe subjects in this study are four elderly participantsin the Tresna Werdha Teratai Palembang orphanage. The subject was collected using purposive sampling and data collection techniques used semi-structured interview. The results of this study indicate that the meaning of death in the elderly is an event and a warning that must be felt by every human being, the subject was troubled by the circumstances that will be experienced when sakaratulmaut later and worry died in the circumstances su'ul khotimah. However, all subjects try to avoid the fear and worry, and performing worship such as praying for five times everyday, remembrance of Allah, and avoid prohibition from Allah Swt. Factors influencing the meaning of death are experiential factors and environmental factors.


2021 ◽  
Vol 15 (8) ◽  
pp. 2401-2405
Author(s):  
Helia Nodeh

The present study examines students' lived experience of the online education challenges in the Covid-19 era. The method is qualitative and field. The qualitative method used in the present study was Phenomenology. Participants included online learning students. Participants were sampled using purposive sampling with homogeneous sampling and a maximum diversity approach. This problem is continued until the theoretical saturation is reached. Finally, 14 interviews are conducted. The data collection tool is a semi-structured interview. Thematic analysis is used to analyze the data. The results showed that there are 5 main themes and 33 sub-themes. The results show that the online education challenges in the Covid-19 era included technical, managerial, Essential, cultural, and human challenges. In other words, paying attention to the identified challenges can pave the way for improving the online education situation in the Covid-19 era. Keywords: schools, Covid-19, online education.


2020 ◽  
Vol 30 (4) ◽  
pp. 922
Author(s):  
Ika Putri Fitri Ajiani ◽  
Hamidah Hamidah

This study departs from the legendary story of Princess Mandalika which is the basis for the moral values of the figure of the Princess Mandalika seen in the accounting profession, especially women. The moral value consists of the value of sacrifice and the value of emancipation. This research uses a phenomenological approach. Data collection techniques using semi-structured interview techniques. The informants who are the object of research are the Culture and Professional Practitioners of Accountants. The results of this study indicate that the value of sacrifice and the value of the emancipation of the figure of Princess Mandalika are still alive in the accounting profession, especially women. Keywords: Sacrifice Value; Emancipation Value; Putri Mandalika; Professional Accountant.


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