scholarly journals Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City

2021 ◽  
Vol 2 (4) ◽  
pp. 295-303
Author(s):  
Mainita Hidayati ◽  
Wuwuh Andayani ◽  
Ratih Kumala ◽  
Agus Subagiyo ◽  
Pebriana Arimbhi
Keyword(s):  
Qualitative Method ◽  
Mobile Network ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Recording Device ◽  
Financial Reports ◽  
Global System ◽  
Transaction Data ◽  
Digital Era ◽  
Management Application

Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.

scholarly journals KONSEPSI PEMBERDAYAAN ZAKAT PRODUKTIF

ALQALAM ◽  
2018 ◽  
Vol 35 (1) ◽  
pp. 51
Author(s):  
Ridwan Nurdin ◽  
Muhammad Iqbal ◽  
Muhadi Khalidi
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Relevant Literature ◽  
Research Data ◽  
Qualitative Approach ◽  
Daily Activities ◽  
Data Presentation ◽  
Data Compilation ◽  
Testing Data

This study discusses the empowerment of productive zakat aimed at fostering the welfare of mustahik. This research is a programme on the implementation of the Zakat Amil Agency in the distribution of zakat. This research uses qualitative method in order for it be relevant to the results achieved. The sources of the data in this study are relevant literature both in the form of books, journals and articles used to compile theories about problems that are the objects of the research. Based on our findings, the mustahik receive zakat from the Zakat Amil Agency with the scheme of productive zakat. In relation to the data compilation in this study, the techniques used include the activities and the development of the Zakat Amil Agency in daily activities to manage zakat and mustahik’s productive zakat in organizing the programmes. Data analysis was conducted by structuring data in the form of compiling, classifying and testing data during the research. Data analysis was carried out to describe the processes and results of examinations from transcripts and notes and other materials. In relation to the qualitative approach, the data analysis is conducted in three steps, namely data reduction, data presentation, and reduction of conclusions.

scholarly journals Faktor Kreativitas dalam Pengembangan Model Inkubator Bisnis di Era Digital

2018 ◽  
Vol 10 (2) ◽  
pp. 145 ◽  
Author(s):  
Anna Pudianti ◽  
Anita Herawati ◽  
Anna Purwaningsih
Keyword(s):  
Case Studies ◽  
Digital Age ◽  
Qualitative Approach ◽  
Initial Model ◽  
Creative Ability ◽  
Business Sustainability ◽  
The Third ◽  
Digital Era ◽  
Technological Advances ◽  
Third Stage

A business incubator is a program to encourage the emergence of student’s entrepreneurs in various universities, including Universitas Atma Jaya Yogyakarta. The model applied in generating new entrepreneurs through business incubators at Universitas Atma Jaya Yogyakarta is described in three (3) stages of pre-incubation, incubation, and post-incubation. In the third stage of the incubation process, post incubation, the students have been assessed their readiness before finally tenant plunge as an entrepreneur. In the previous study, the motivation or desire to become an entrepreneur is a major factor to support success in business. However, in the next stage to support business sustainability, especially in the digital era as it is today, the strong capital motivation is not enough. This study aims to examine more deeply the capabilities that must be built to support business sustainability, especially in the digital age with all the technological advances. The qualitative approach is used by using successful tenants as case studies of several types of business, in order to enrich the results of the research. Triangulation and member check processes are applied to generate the results of the research. The resulting model of this study is a refinement of the initial model by emphasizing the sustainability factor of business in the digital era that emphasizes the importance of creative ability and thinking ahead.

scholarly journals Optimization of Income Tax at North Karawang North KPP

2020 ◽  
Vol 5 (2) ◽  
pp. 126-133
Author(s):  
Liya Megawati ◽  
Novian Ekawaty
Keyword(s):  
Income Tax ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Tax Revenue ◽  
Income Tax Revenue ◽  
Descriptive Qualitative

This study aims to determine how the optimization of income tax revenue carried out by KPP Pratama Karawang Utara, Karawang Regency. To answer this problem, researchers used a descriptive qualitative approach. The object of this research is North Karawang Pratama KPP Regency. The data of this study were obtained from secondary data and interviews conducted at North Karawang North KPP employees. The results of this study indicate that the implementation of the optimization of income tax receipts at North Karawang North Tax Office is not optimal, because there are still obstacles in its implementation. Keyword: income tax, North Karawang North Tax Office

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

scholarly journals IMPLEMENTASI KEBIJAKAN DISIPLIN PNS DALAM MENINGKATKAN KINERJA PEGAWAI DI KANTOR CAMAT UTAN, KABUPATEN SUMBAWA, PROVINSI NUSA TENGGARA BARAT

2018 ◽  
Vol 6 (2) ◽  
pp. 149-170
Author(s):  
Arihun Rahmatin
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Qualitative Method ◽  
Employee Performance ◽  
Qualitative Approach ◽  
Civil Servants ◽  
District Office ◽  
Discipline Policy ◽  
Disciplinary Policy

ABSTRACT The purpose of this study was to analyze the Discipline of Civil Servants policy in improving performance at the Utan Sub-District Office, Sumbawa Regency, West Nusa Tenggara Province. The research method used is a qualitative method, with a qualitative approach. Data obtained through data collection techniques: interviews and documentation. The results of this study indicate that the implementation of the disciplinary policy of Civil Servants in the Utan Sub-District Office, Sumbawa Regency basically has not run effectively. This is due to a lack of awareness to be able to work with discipline. Keywords: implementation, civil discipline policy, employee performance

Evaluasi atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin

2021 ◽  
Vol 6 (1) ◽  
pp. 37-51
Author(s):  
Agus Bandiyono ◽  
Nur Syifa Retno Utami
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Field Research ◽  
Tax Revenue ◽  
Positive Contribution ◽  
Technology Dependence ◽  
Library Research ◽  
Education And Awareness ◽  
Tax Payments ◽  
Positive Effect

The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.

scholarly journals Are the Domains Considered by ICF Comprehensive Enough to Conceptualize Participation in the Patient with Hand Injuries?

2017 ◽  
Vol 09 (03) ◽  
pp. 139-153
Author(s):  
Fereydoun Layeghi ◽  
Seyyed Hosseini ◽  
Khanke Hamidreza ◽  
Ali Asgari ◽  
Maryam Farzad
Keyword(s):  
Content Analysis ◽  
Qualitative Method ◽  
Qualitative Approach ◽  
Hand Injuries ◽  
Multiple Models ◽  
Semistructured Interview ◽  
Core Concept ◽  
Disability And Health ◽  
Domestic Life ◽  
Models Of Disability

Background Although participation is a core concept in multiple models of disability, there is no consensus on its definition. Objective The aim of this study was to extract participation domains based on review of theories, available outcome measures, and interviews with experts and the person with hand injuries to compare with the ICF domains of participation. Methods A qualitative approach using a deductive content analysis was employed to extend definitions of participation from theories. Later on, inductive qualitative method using semistructured interview with five experts in different fields and 30 patients with different hand injuries was used. Coding was performed with extracted domains from the content of data, and finally, the extracted domains were compared with the ICF domains of participation. Results Some of the extracted domains were not considered in ICF. Conclusion Subjective participation is the main forbearance part. Role, leisure, domestic life, environment, and others are also main missing meanings. This limitation can hinder measuring disability and health.

scholarly journals Capital versus Revenue: Receipts, Expenditures, Profits and Losses in Accounting and Taxation

NCC Journal ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 71-81
Author(s):  
Jit Bahadur K.C.
Keyword(s):  
Research Methods ◽  
Income Tax ◽  
Qualitative Approach ◽  
Theory And Practice ◽  
Tax Revenue ◽  
Tax Law ◽  
Sources Of Information ◽  
Descriptive Research ◽  
New Knowledge ◽  
The Individual

Objective – This article aims to enlighten the theory of capital and revenue nature receipt and expenditure in accounting and taxation.Methodology/design/approach – Methodologically, this article adopts the descriptive research methods and qualitative approach based on the primary, secondary, and tertiary sources of information from Acts/laws, journals, reports, books, dictionary and encyclopaedia.Finding and conclusion – The study found that the income tax Act of Nepal does not define the terms capital and revenue receipt and expenditure clearly, but clarifies provisions of non-business taxation assets of the individual persons and net gains from business assets or liabilities for the entity and gains from depreciable assets for both persons. Thus, we argue that it should define to avoid vagueness in the law. A simple tax law increases both tax revenue and evasion while vague decreases both.Originality/value – This paper explicitly presents the state of capital and revenue receipt and expenditure in theory and practice. Thus, this paper furnishes facts about the stated subject and adds a new knowledge to the existing literature.NCC JournalVol. 3, No. 1, 2018, Page: 71-81

scholarly journals Strategy to fulfill primary school students’ information needs in the digital era

2018 ◽  
Vol 74 ◽  
pp. 08016
Author(s):  
Tria Nur Aisyah ◽  
Kiki Fauziah
Keyword(s):  
Primary School ◽  
Information Needs ◽  
Document Analysis ◽  
Qualitative Approach ◽  
The Internet ◽  
Case Study Method ◽  
Primary School Students ◽  
School Students ◽  
Digital Era

This study discusses the strategy of meeting the needs of information on primary school students in the digital age. The purpose of this study is to identify the strategy to fulfil the information needs of primary school students in the digital era today. This research uses a qualitative approach with case study method. Data collection was done by interview and document analysis. The results of this study indicate that the strategy of fulfilling the information needs of the students of SDN Bendungan Hilir 12 are first through the printed book and then if the printed book does not meet the needs of the information then the students use the internet as a medium in finding information to meet the information needs. Also, when students get information over the internet, to verify the truth of the information, they ask the nearest person who is trusted by the student.

scholarly journals PERILAKU INDISIPLINER PESERTA DIDIK DAN IMPLIKASINYA DALAM PROSES BELAJAR-MENGAJAR

2019 ◽  
Author(s):  
Jusuf Blegur
Keyword(s):  
Academic Achievement ◽  
Data Analysis ◽  
Physical Education ◽  
Learning Process ◽  
Teaching And Learning ◽  
Qualitative Method ◽  
Qualitative Approach ◽  
Christian University ◽  
Purposive Sampling ◽  
Analysis Technique

This research reported the implication of students’ indiscipline behaviour in teaching and learning process. In conducting the study, researchers used descriptive qualitative approach in order to describe the implication of indiscipline behaviour in teaching and learning process. By using purposive sampling, we invited ten students of Physical Education, Sport, Health, and Recreation of Artha Wacana Christian University, Kupang. The data were collected from observation-participation, indepth-interviews and documentation. Data analysis technique used was qualitative method. The result indicates that the implications of students’ indiscipline behavior in teaching and learning process are: 1) loss of confidence in self irresponsibility, 2) the emergence of horizontal disharmony, 3) learning atmosphere is not conducive, 4) poor academic achievement, and 5) self-compunction and disappointed.

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