Jurnal STEI Ekonomi最新文献

{"title":"Keterkaitan Self Assessment System, Kualitas Pelayanan dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"Narti Eka Putri, Apriliyah Pharamitha","doi":"10.36406/jemi.v27i02.136","DOIUrl":"https://doi.org/10.36406/jemi.v27i02.136","url":null,"abstract":"Penerimaan pajak memiliki kontribusi yang sangat besar dalam APBN, sehingga pemerintah harus berupaya untuk selalu meningkatkan dan mempertahankan penerimaan pajak. Usaha untuk memaksimalkan penerimaan pajak tidak hanya mengandalkan peran dari Ditjen pajak ataupun pihak fiskus, namun dibutuhkan juga peran aktif dari wajib pajak itu sendiri. Pada kenyataannya, kepatuhan wajib pajak bukanlah hal yang mudah untuk direalisasikan. Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan self assessment system, kualitas pelayanan dan pemeriksaan pajak terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pengumpulan data primer berupa survey langsung dengan cara memberikan kuesioner kepada wajib pajak orang pribadi di KPP Pratama Kebayoran Baru Tiga. Dengan menggunakan rumus Slovin, sampel yang diambil sebanyak 391 responden. Setelah diolah dengan aplikasi SPSS versi 24, didapatlah hasil bahwa self assessment system, kualitas pelayanan dan pemeriksaan pajak berpengaruh signifikan secara parsial terhadap kepatuhan wajib pajak orang pribadi.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73305529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pelaksanaan Online System Pajak Daerah Dalam Rangka Penerimaan Pajak Hiburan dan Pajak Restoran pada Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakart Pusat Tahun 2014- 2016","authors":"Sulistiyowati ., Nurina Sabila","doi":"10.36406/jemi.v27i1.157","DOIUrl":"https://doi.org/10.36406/jemi.v27i1.157","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis Pelaksanaan Online System Pajak Daerah Dalam  Rangka  Penerimaan  Pajak  Hiburan  dan  Pajak  Restoran  Pada  Suku  Badan  Pajak  dan Retribusi Daerah Kota Administrasi Jakarta Pusat Tahun 2014-2016. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini berupa data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah studi pustaka, observasi, wawancara dan dokumentasi. Hasil penelitian menyimpulkan bahwa (1) Pelaksanaan penerimaan Pajak Hiburan dan Pajak Restoran yang diterima melalui Online System Pajak Daerah, yaitu dimana Wajib Pajak dapat membayarkan tagihan pajaknya melalui CMS BRI, yang disediakan oleh Bank BRI. (2) Untuk persentase efektivitas penerimaan Pajak Hiburan tertinggi diraih pada tahun 2016 sebesar 63,35% dan persentase terendah terjadi pada tahun 2015 sebesar 35,84%. Untuk persentase efektivitas penerimaan Pajak Restoran tertinggi terjadi pada tahun 2014 sebesar 109,35% dan persentase terendah terjadi pada tahun 2015 sebesar 92,63%. (3) Hambatan-hambatan yang dihadapi dalam melaksanakan penerimaan Pajak Hiburan dan Pajak Restoran adalah masih kurangnya Tingkat Kepatuhan Wajib Pajak terhadap Tagihan Pajaknya dan terdapatnya Wajib Pajak yang masih kurang memahami Online System Pajak Daerah.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87077092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Model Hubungan Citra Merek, Perpsepsi Kualitas, Harga dan Intensi Pembelian Konsumen","authors":"Hendryadi Hendryadi, Dian Purnamasari","doi":"10.36406/jemi.v27i1.156","DOIUrl":"https://doi.org/10.36406/jemi.v27i1.156","url":null,"abstract":"Penelitian ini menguji hubungan antara citra merek, persepsi kualitas, dan harga pada intensi pembelitian produk pafum merek X. Secara khusus, peran kualitas dan harga ditempatkan sebagai mediator pada hubungan citra merek dengan intensi pembelian. Data dikumpulkan melalui penyebaran kuesioner dengan metode convenience sampling. Sebanyak 117 pelanggan dari tiga supermarket di Jakarta dijadikan responden.  Analisis data menggunakan PLS-SEM untuk menguji hipotesis yang diajukan. Hasil empiris menunjukkan bahwa citra merek secara signifikan dan positif berpengaruh terhadap persepsi kualitas dan harga. Citra merek, kualitas, dan harga adalah tiga faktor yang secara langsung mempengaruhi intensi pembelian. Pengujian model mediasi menunjukkan bahwa harga terbukti sebagai mediator hubungan citra merek dengan intensi pembelian, sedangkan persepsi kualitas tidak signifikan. Penelitian ini terbatas pada perilaku pembelian produk parfum sehingga riset mendatang dapat memperluas analisis pada produk yang berbeda.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81784621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Games Advertising Vs Tv Advertising Which One Is More Effective In Building Brands?","authors":"Albertus Edward Goutama","doi":"10.36406/jemi.v27i1.149","DOIUrl":"https://doi.org/10.36406/jemi.v27i1.149","url":null,"abstract":"There are a many pros and cons regarding which are more effective between TV Advertising and Games Advertising in being a medium of promotion media. As we know TV Advertising and Games Advertising is widely used big companies in promoting a product as well as embed Brand Image and Brand in Mind Set society in general. This article shows a number of pentung points that make TV Advertising is superior to a number of advantages it has , Compared Games Advertising in promoting a product.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82410219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Cost of Goods Sold Before and After The Issuance of Regulation of the Minister of Finance (PMK) No. 97 / PMK.010 / 2015 In The Metal Industry of Iron and Steel Listed on BEI","authors":"Nelli Novyarni","doi":"10.36406/jemi.v27i1.117","DOIUrl":"https://doi.org/10.36406/jemi.v27i1.117","url":null,"abstract":"The external factor affecting the basic iron and steel industry in Indonesia is the Regulation of the Minister of Finance of Indonesia concerning the imposition of import duty tariff on imported goods. The purpose of this study is: to determine the difference in cost of goods sold before and after the Minister of Finance Regulation no. 97 / PMK.010 / 2015. This research uses descriptive research type with quantitative, which measured by using comparative method / comparison with SPSS 23,00. The population of this research is sub metal company and the like listed on Indonesia Stock Exchange (IDX) from 3rd Quarter 2014 to 1st Quarter 2016. Samples are determined purpuse sampling method, with the sample number is 11 companies. The data used in this research is secondary data. Technique of collecting data using documentation method through IDX official website: www.idx.co.id. hypothesis testing using Wilcoxon Signed Ranks Test. It is known that the result of the significance level of 0.768> 0.05.So the conclusion is: there is no significant difference in cost of goods sold before and after the Regulation of the Minister of Finance No. 97 / PMK.010 / 2015.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80655162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Marketing Strategy to Accelerate Business Growth of Painted Veil Dr. Kerudung Lukis","authors":"Mega Nuriza F Putri, Didip Diandra","doi":"10.36406/jemi.v27i1.153","DOIUrl":"https://doi.org/10.36406/jemi.v27i1.153","url":null,"abstract":"This research analyzes the marketing strategy which is implemented by DR. Kerudung Lukis. This research used case study methods to gather the data and observe the natural phenomenon which exists in a set of data. The objective of this final project is to assign the right marketing strategy for DR. Kerudung Lukis to accelerate their business growth. The result of analysis shows that DR. Kerudung Lukis need to improve their 7Ps marketing mix strategy in several aspects such as; First, DR. Kerudung Lukis should optimize it current products. Second, DR. Kerudung Lukis should optimize its current promotions strategies. Third, DR. Kerudung Lukis should hire more employees, and the last DR. Kerudung Lukis should add some physical evidences to increase their brand awareness","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88919412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Harga, Diferensiasi Produk, dan Lokasi terhadap Keputusan Pembelian di Giant Ekstra Ujung Menteng Bekasi","authors":"Imelda Aprileny, Rosita Andriani","doi":"10.36406/jemi.v27i1.152","DOIUrl":"https://doi.org/10.36406/jemi.v27i1.152","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh harga, diferensiasi produk dan lokasi terhadap keputusan pembelian di Giant Ekstra Ujung Menteng Bekasi, secara parsial dan simultan.  Sampel dalam penelitian ini sebanyak 100 responden. Analisis data yang digunakan uji validitas dan reliabilitas, uji koefisien korelasi parsial dan simultan, analisis regresi linier berganda, koefisien penentu (determinasi) serta pengujian hipotesis. Diperoleh hasil persamaan regresi berganda  = 2.325 + 1.139 X1 + 0,036 X2+ 0,098 X3. Dalam analisis regresi berganda bahwa konstanta a sebesar 2.325 menyatakan bahwa jika variabel X1,X2, dan X3 konstan, maka variabel Y adalah 2.325.Koefisien regresi X1 sebesar 1.139 menyatakan bahwa setiap peningkatan harga akan meningkatkan skala keputusan pembelian sebesar 1.139 dengan asumsi variabel lain besarnya konstan. Koefisien regresi X2 sebesar 0,036 menyatakan bahwa setiap peningkatan diferensiasi produk akan meningkatkan skala keputusan pembelian sebesar 0,036 dengan asumsi variabel lain besarnya konstan. Koefisien regresi X3 sebesar 0,098 menyatakan bahwa setiap peningkatan lokasi akan meningkatkan skala keputusan pembelian sebesar 0,098 dengan asumsi variabel lain besarnya konstan. Hasil dari koefisien determinasi parsial menunjukkan bahwa, pengaruh harga terhadap keputusan pembelian sebesar 87,60%. Hal ini menunjukkan bahwa harga memberikan pengaruh dalam peningkatan keputusan pembelian. Pengaruh diferensiasi produk terhadap keputusan pembelian sebesar 3,96%. Hal ini menunjukkan bahwa diferensiasi produk memberikan pengaruh dalam peningkatan keputusan pembelian. Pengaruh lokasi terhadap keputusan pembelian sebesar 15,84%. Hal ini menunjukkan bahwa lokasi memberikan pengaruh dalam peningkatan keputusan pembelian. Hasil dari koefisien determinasi berganda menunjukkan bahwa, Pengaruh harga, diferensiasi produk, dan lokasi terhadap keputusan pembelian sebesar 85,19%. Hal ini menunjukkan bahwa harga, diferensiasi produk, dan lokasi memberikan pengaruh dalam peningkatan keputusan pembelian. Berdasarkan hasil pengujian hipotesis secara parsial maupun simultan, menunjukkan harga, diferensiasi produk dan lokasi berpengaruh secara signifikan terhadap keputusan pembelian di Giant Ekstra Ujung Menteng Bekasi. ","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87315896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Sistem Rekrutmen dan Lingkungan Kerja Terhadap Kinerja Karyawan","authors":"Ananto Krisna Wardhana, Kaman Nainggolan, Riris Lestiowati, Rachmat Fadly","doi":"10.36406/jam.v16i02.240","DOIUrl":"https://doi.org/10.36406/jam.v16i02.240","url":null,"abstract":"Performance is one of the main factors demanded by every organization. The recruitment system and work environment are things that play a role in achieving employee performance at PT. HYUNDAI MOBIL INDONESIA (PT. HMI). The formulation of the problem in this study is the extent to which the influence of the recruitment system and work environment on employee performance at PT. HMI. This research was conducted at PT. HMI, the nature of quantitative causality research with survey method, where the entire population of employees of PT. HMI was used as a sample in this study. In conducting this research, the data used are primary data and secondary data. Data was collected through a questionnaire with a Likert scale unit of measurement. This research was conducted using multiple linear regression analysis method.","PeriodicalId":17804,"journal":{"name":"Jurnal STEI Ekonomi","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2010-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86458437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}