scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

scholarly journals Pengembangan Agroindustri Olahan Terong Belanda di Kabupaten Wonosobo Jawa Tengah

2020 ◽  
Vol 5 (1) ◽  
pp. 39-49
Author(s):  
Eni Istiyanti ◽  
Francy Risvansuna Fivintari ◽  
Elita Khairunnisaa
Keyword(s):  
Quantitative Analysis ◽  
Research Method ◽  
Fruit Juice ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
The Government ◽  
Processed Products ◽  
Industry Needs

Tamarillo has soft characteristics and contains a lot of water so they are easily damaged if stored in fresh form, therefore it is necessary to have post-harvest handling in the form of processing in order to extend the shelf life. The study aims to analyze the costs, income, and profits, as well as the feasibility seen from the R / C, break event point (BEP), and the added value of various tamarillo processed products. The study was conducted in a survey of all tamarillo processed agroindustry in Wonosobo Regency, which amounted to 6 agroindustries. The research method used is descriptive quantitative analysis. The study uses primary data obtained through interviews and secondary data by means of documentation. Tamarillo processed products consist of candied, fruit juice, dodol, wajik, and candied pumpkin. The results showed that the production of candied tamarillo is the most compared to other processed products and can generate the greatest income and profits. All tamarillo processed products are feasible based on R/C, BEP, and value-added criteria. The development of tamarillo agro-industry needs the support of the government and related parties to provide education to consumers about the benefits of tamarillo.

scholarly journals Kesetaraan Gender dalam Perekrutan Aparatur Sipil Negara Menempati Jabatan Struktural di Pemerintah Daerah Provinsi Nusa Tenggara Timur

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 204-210
Author(s):  
Eugenia Natalia Meo ◽  
Veronika Ina Assan Boro
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
The State ◽  
Provincial Government ◽  
Civil Servants ◽  
Primary Data ◽  
Social Injustice ◽  
Recruitment Process ◽  
Depth Interviews ◽  
Structural Positions

The issue of gender injustice is a form of social injustice in Indonesia which has always been an interesting theme and will remain an important theme in every thought and conception of society in the future. This study aims to describe the recruitment process for ASNs in structural positions in the Provincial Government of East Nusa Tenggara and also the factors that influence the lack of female ASN occupying structural positions. The research method used is qualitative by collecting primary data through in-depth interviews and observation techniques, while secondary data is collected through archives and documentation. The results showed that the recruitment process for State Civil Servants to occupy structural positions was in accordance with the rules in the State Civil Apparatus Law No. 5 of 2014, although not fully implemented as a whole. Apart from the fact that regulations that have not been fully implemented have been identified as well as other factors that influence as well as a lack of interest or willingness from women themselves, space and opportunities are provided but awareness of women to take part is still very minimal.

scholarly journals Analisis Penetapan Harga Jual Pembiayaan Murabahah pada Lembaga Keuangan Syariah Bank dan Non Bank

El Dinar ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 212
Author(s):  
Lailatul Sikrillah Sikrillah
Keyword(s):  
Interest Rate ◽  
Research Method ◽  
Secondary Data ◽  
Profit Margin ◽  
Third Party ◽  
Primary Data ◽  
Selling Price ◽  
Expected Return ◽  
Market Rate ◽  
Conventional Banks

This study aims to determine the selling price of murabaha financing application and calculation of profit margins on BRISyariah, BPRS Bumi Rinjani and UJKS El-Dinar. The research method used is a qualitative research method with a decriptive approach. Where data is the primary data obtained in the form of interviews with the parties concerned and secondary data in the form of data processing can be acconted for from a reliable source to conduct library research, interviews and internet. The result of this study found that setting the selling price on BRISyariah Murabahah Financing, BPRS Bumi Rinjani and UJKS El-Dinar that use the same basic price plus a profit margin. As for determining the profit margin that the bank sets its own and equally consider five factors determining the margin is the profit margin on everage Islamic Bank (Direct Competitor’s Market Rate/ DCMR), the interest rate the everage conventional banks (indirect Competitor’s Market Rate/ ICMR), the result of third-party funds (Competitive Expected Return for Investor/ ECRI), Overhead Cost, profit targets taking into account inflation and interest rate markets. In a benefit margin calculations using a flat (fixed).

scholarly journals AN ANALYSIS ON NON-SPECIALIST OUTPATIENT REFERRALS AT BEJI AND DEPOK JAYA HEALTH CENTERS IN 2018

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Tasya Caesarena Pertiwi ◽  
Masyitoh Masyitoh
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Secondary Data ◽  
Civil Servant ◽  
Health Centers ◽  
Primary Data ◽  
Quality Healthcare ◽  
The People ◽  
Depth Interviews ◽  
Social Security Agency

Abstract. The Health Social Security Agency (BPJS kesehatan) is one of the government’s efforts to provide quality healthcare for the people. To guarantee its quality and maintain efficiency, a tiered referral system is used. However, there were many problems in its implementation. One of the ways to investigate is to evaluate the non-specialist outpatient referrals (RRNS). Therefore, in March-July 2018, this research was performed in order to analyze whether the system was implemented at Beji and Depok Jaya Health Center. The method used was the qualitative research method, with primary data from in-depth interviews and secondary data from documents. It was discovered that both Centers had optimal RRNS ratios (0%). This was because the doctors at both Centers has provided referrals as indicated and there was feedback on the RRNS total. The civil servant (PNS) doctors at both centers were experienced and skillful, but the number of doctors was insufficient compared to their workload. The non-PNS doctors also were not sufficiently trained. Other problems include insufficient equipment and medication provision. Abstrak. Badan penyelenggara jaminan sosial (BPJS) kesehatan adalah salah satu upaya pemerintah untuk memberikan pelayanan kesehatan yang bermutu bagi rakyatnya. Untuk menjamin kualitas pelayanan yang diberikan sekaligus menjaga efisiensi, maka diterapkan sistem rujukan berjenjang. Tetapi ini mengalami berbagai permasalahan dalam penerapannya. Untuk melihat apa permasalahannya dapat dilihat dari rasio rujukan rawat jalan non-spesialistik (RRNS). Oleh karena itu, penelitian ini dilaksanakan untuk menganalisis apakah sistem tersebut berjalan di Puskesmas Beji dan Puskesmas Depok Jaya pada bulan Maret-Juli 2018. Penelitian ini menggunakan metode kualitatif, dengan data primer berupa wawancara mendalam dan data sekunder berupa telaah dokumen. Hasil penelitian menunjukkan bahwa di Puskesmas Beji dan Puskesmas Depok Jaya memiliki rasio RRNS yang optimal (0%). Hal ini disebabkan karena dokter di kedua puskesmas memberikan rujukan sesuai indikasi dan terdapat feedback mengenai capaian RRNS. Selain itu, dokter PNS di Puskesmas Beji dan Puskesmas Depok Jaya merupakan dokter yang cukup berpengalaman dan terampil, walaupun jumlah dokter di kedua Puskesmas tidak sesuai dengan beban kerjanya. Dokter non PNS juga belum menerima pelatihan yang memadai. Selain itu, peralatan yang tersedia masih kurang lengkap. Obat di kedua puskesmas cukup lengkap namun terkadang terjadi kekosongan obat.

scholarly journals URGENSI PENYERAGAMAN POLA KOMUNIKASI ACCOUNT REPRESENTATIVE DAN PERANNYA DALAM PENINGKATAN EFEKTIVITAS PENGAWASAN KEPATUHAN PAJAK

Scientax ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 29-50
Author(s):  
Mas Eko Affandi
Keyword(s):  
Research Method ◽  
Communication Competence ◽  
Secondary Data ◽  
Phenomenological Approach ◽  
Primary Data ◽  
Economic Downturn ◽  
Test Results ◽  
Communication Problems ◽  
Survey Results ◽  
Depth Interviews

The low level of completion of SP2DK, which has an important function in fostering and monitoring taxpayers as a mechanism to increase voluntary taxpayer compliance become the reason for this paper. The low completion of SP2DK during the pandemic is thought to have arisen not only because the economic downturn but also due to ineffective communication problems in counseling activities. Using a qualitative research method with a phenomenological approach, the study utilizes several secondary data such as education level, psychology test results, and also primary data from survey results and in-depth interviews with Account Representatives. Research seeks to identify communication problems that arise from counseling activities. The results of research that found problems related to Account Representative communication competence suggest the urgency of uniforming communication patterns in counseling activities as an effective communication guide as well as mechanism to leverage Account Representative communication competence.

scholarly journals ANALISIS NILAI TAMBAH PADA INDUSTRI TEPUNG IKAN DI KABUPATEN PATI

2017 ◽  
Vol 13 (1) ◽  
pp. 24-35
Author(s):  
Herna Octivia Damayanti
Keyword(s):  
Data Analysis ◽  
Marine Fish ◽  
Research Method ◽  
Fish Meal ◽  
Value Added ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Fish Processing ◽  
Descriptive Method

ENGLISHSmall-size marine fish were used as raw material for fish meal. Fish processing into fish meal created the value added. The objectives of the research are (1) to analyze the value added from fish processing into fish meal; (2) to analyze the margin that have been created by fish processing into fish meal The research method used descriptive method with primary and secondary data. Primary data came from fish meal manufacture namely CV. Indo Citra and CV. Bumi Indo. Meanwhile, the secondary data were obtained from CV. Indo Citra and CV. Bumi Indo documents. The data collection t technique was taken by conducting interview with questionnaire. The research was located in Purworejo Village Pati Subdiscrict Pati Regency and the research was started from May to August of 2016. The data analysis used value added function by Hayami method. Results of the research are (1) The average of value added is IDR 1,004,587,500/month with value added ratio 11.647%. (2) The average margin: by processing 8,625,000 kilograms of marine fish into fish meal produced margin of IDR 17,250,000,000, in other words by processing 1 kilograms marine fish into fish meal produced margin of IDR 2,000. INDONESIAIkan laut dengan ukuran kecil digunakan sebagai bahan baku tepung ikan. Pengolahan ikan menjadi tepung ikan menghasilkan nilai tambah. Tujuan penelitian ini adalah (1) untuk menganalisis nilai tambah dari proses pengolahan ikan menjadi tepung ikan; (2) untuk menganalisis marjin yang dihasilkan dari proses pengolahan ikan menjadi tepung ikan. Metode penelitian yang digunakan adalah deskriptif menggunakan data primer dan data sekunder. Data primer berasal dari pabrik tepung ikan di Kabupaten Pati yaitu CV. Indo Citra dan CV. Bumi Indo. Sedangkan data sekunder berasal dari dokumen CV. Indo Citra dan CV. Bumi Indo. Teknik pengumpulan data diambil dengan wawancara dengan kuesioner.. Lokasi penelitian yaitu di Desa Purworejo Kecamatan Pati Kabupaten Pati dan penelitian dimulai dari bulan Mei sampai Agustus 2016. Analisis data menggunakan fungsi nilai tambah menurut metode Hayami. Hasil penelitian yaitu (1) nilai tambah rata-rata Rp. 1.004.587.500,-/bulan dengan rasio nilai tambah 11,647%. (2) Marjin rata-rata : tiap pengolahan 8.625.000 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp 17.250.000.000,- dengan kata lain tiap pengolahan 1 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp. 2.000,-.

scholarly journals PERUBAHAN STATUS LIFESTYLE KOMSUMTIF PEREMPUAN DALAM MENGGUNAKAN ONLINE SHOP

AN-NISA ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 483-500
Author(s):  
Sari Utami
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Self Esteem ◽  
Primary Data ◽  
Analysis Model ◽  
Self Identity ◽  
Interactive Analysis ◽  
Consumptive Behavior ◽  
Online Shops ◽  
Depth Interviews

The lifestyle of the Indonesian people has experienced the development of becoming more modern which is more practical and wants ease in all its activities. This study aims to explain and analyze changes in women's consumptive lifestyles in using online shops. This study uses descriptive qualitative research method, namely research that seeks to describe the object being examined and also dig up as much information as possible about the problem that is the topic of research based on facts that exist in the field, using key informants and informants as data sources. The data presented uses primary data and secondary data through in-depth interviews, field observations, references relating to this research and internet data. Data analysis in this study refers to the interactive analysis model of Matthew B. Miles and A. Michael Huberman. The results of this study that it can be concluded, Women in using online shops that have been active become increasingly consumptive in terms of shopping online to meet needs based on the desire to maintain appearance as a form of self-identity. The women used to buy items such as clothes, hijab, bags, shoes, cosmetics and accessories on an online shop on the basis of supporting the appearance to look beautiful and attractive, fulfilling a more trendy and current lifestyle, then buying the product because of the appearance of judgment that good products or high-priced products will create high self-esteem. They say that products that are purchased online all this time are their main need to maintain their appearance. But in reality unwittingly tends to be excessive and is an elaboration of understanding the theory of consumptive behavior.

scholarly journals THE INTERNATIONAL LEGAL REVIEW OF THE MANAGEMENT OF OIL AND GAS IN INDONESIA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Nur Fitriani Khairunnisa
Keyword(s):  
International Law ◽  
Research Method ◽  
Oil And Gas ◽  
Field Research ◽  
Secondary Data ◽  
Mineral Resources ◽  
Foreign Affairs ◽  
Primary Data ◽  
Literature Research ◽  
Directorate General

Abstract This research aims to determine the regulations of international law and the national law on the management of oil and gas in Indonesia. This research was conducted in several related Institutions in Jakarta, such as the Ministry of Energy and Mineral Resources, Directorate general of Oil and Gas, Ministry of Foreign Affairs and Pertamina Jakarta. This research conducted field research method, to find out the primary data through interviews with several resources who have competent research above objects, also used literature research method to find out the secondary data through the documents related to the object of research. The implementation of the cooperation contract adopting the system of the national sovereignty, in the implementation, each country has a different forms according the development of the contract system of oil and gas. Keywords: Contract, Oil and Gas in Indonesia

PERSEPSI KEAGAMAAN MASYARAKAT TERHADAP SITUS PURBAKALA GUNUNG PADANG CIANJUR

2020 ◽  
Vol 14 (2) ◽  
pp. 173-189
Author(s):  
Nanang Rustandi ◽  
Yusuf Wibisono
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Phenomenological Approach ◽  
Data Sources ◽  
Primary Data ◽  
Field Observations ◽  
Community Activities ◽  
Research Findings ◽  
The Relationship ◽  
Depth Interviews

Gunung Padang site, Cianjur District, a prehistoric cultural heritage becomes a concern because community activities also juxtaposed religious worships. The problems arise when various perception of the site’s existence is linked to myths. The focus is explored on how religious people related to the perception of Gunung Padang’s existence and restoration. This study uses qualitative research method using two data sources. The primary data are obtained from document studies, field observations, and in depth interviews. Secondary data are obtained from books, journals and other research documents. To analyze the relationship between community religious perceptions and culture of ancient sites, phenomenological approach is applied. The results indicate that religious perception over the site is strongly influenced by the process of integrating local religious and cultural understanding passed down for generations. The form of religious expressions are in form of belief, rite, and community. From the research findings, it arises a configuration of society’s religious perception towards Gunung Padang which integrates religion, culture, and belief (syncretism) characterized by local wisdom. Keywords: Religion; Culture; Society; Site; Myth

scholarly journals Analisis SWOT Sebagai Strategi Meningkatkan Daya Saing Pada Apotek 325 Surabaya

2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Anisa Rachmawati ◽  
Ety Dwi Susanti
Keyword(s):  
Data Collection ◽  
Business Strategy ◽  
Research Method ◽  
Swot Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Diversification Strategy ◽  
New Business ◽  
Swot Matrix ◽  
Depth Interviews

This research was conducted at Apotek 325 which is located on Jl. Demak No. 325, Dupak, Krembangan District, Surabaya City, East Java. The pharmacy has been established since 2000 where a new business strategy is needed to face increasing competitive and increasing complex business competition. The research method used is a descriptive quantitative approach, using the SWOT method and data collection techniques with primary data and secondary data, in which the author's secondary data is through in-depth interviews, documentation and participatory observations relating to the SWOT analysis owned by Apotek 325 Surabaya. After getting the data then the data will be analyzed with SWOT. The results of the research from the SWOT analysis obtained IFAS results with a total score of 2.01 while for EFAS results with a total score of 2.49. From the results of the SWOT diagram, Pharmacy 325 is in quadrant II, namely the Diversification Strategy. The results of the SWOT Matrix Strategy obtained that the SO Strategy was 1.7, the ST Strategy was 2.91, the WO Strategy was 1.59, and the WT Strategy was 2.8.

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