{"title":"Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach","authors":"Nendi Juhandi, Syarifuddin Lakasse","doi":"10.55942/pssj.v2i2.167","DOIUrl":"https://doi.org/10.55942/pssj.v2i2.167","url":null,"abstract":"The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129015613","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":"Covid 19 pandemic on the growth of the entrepreneurship society in Indonesian community","authors":"Imam Mahfud, Mohamad Zaenal Arifin, Mariya Ulpah","doi":"10.55942/pssj.v2i1.146","DOIUrl":"https://doi.org/10.55942/pssj.v2i1.146","url":null,"abstract":"\u0000 \u0000 \u0000The COVID-19 pandemic has given birth to many positive things in our society, especially in building a people's economy, or the emergence of many new MSMEs which have become a new change in the behavior of the Indonesian people. This study uses a literature study by conducting descriptive analysis by combining existing data and information in order to obtain scientific conclusions. The outbreak of the COVID-19 virus means society needs to reengage and fundamentally adapt to Entrepreneurship, and is well suited to taking a crisis perspective that can offer advancements to other streams of innovation including business and sociology. Entrepreneurial action incorporates a powerful mindset that can help society bounce back from the crisis. The COVID-19 pandemic has led to new behavior towards the community, especially those affected by COVID-19, especially in terms of the economy, so that people can adapt more quickly to be more productive and have high competitiveness, thus giving birth to a community culture that has an entrepreneurial spirit. \u0000 \u0000 \u0000","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124387415","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}
Sabar Sutia, Sukendar, M. Saparudin, Shultonnyck Adha, Bambang Rahardjo
{"title":"Leadership style, organizational culture and job satisfaction on employee performance","authors":"Sabar Sutia, Sukendar, M. Saparudin, Shultonnyck Adha, Bambang Rahardjo","doi":"10.55942/pssj.v2i1.141","DOIUrl":"https://doi.org/10.55942/pssj.v2i1.141","url":null,"abstract":"\u0000 \u0000 \u0000This study builds an integrative equation model intended to provide an overall meaning about the relationship between leadership style, organizational culture, job satisfaction and its implications for employees, and how the relationship between each variable is interrelated. This research was conducted at PT. Neo Pangan Harmony by using primary and secondary data. This study took a sample of 250 people from a population of 675 people, the results of this study showed a significant relationship between each variable on employee performance. \u0000 \u0000 \u0000","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130715150","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":"Factors that influence employee’s retention rate in financial technology startups in Indonesia","authors":"M. Asbullah, Saefudin Zuhri, Muhammad Nur Abdi","doi":"10.55942/pssj.v2i1.140","DOIUrl":"https://doi.org/10.55942/pssj.v2i1.140","url":null,"abstract":"The current human resource management (HR) and brand marketing (Employer Branding) issues are recruiting and retention approaches that 'involve internally and externally encourage a clear vision of what makes a business different and attractive as a business. Sampling is done using probability sampling techniques, namely sampling techniques that provide equal opportunity or opportunity for each member of the population to be selected as a sample. This method is carried out when members of the population are considered homogeneous to financial technology stratups employees. The results of this study explain that there are several important factors that can affect employee retention at financial technology stratups companies, one of which is compensation and recognition which have a significant effect on employee retention. Motivation is the variable that has the greatest influence on employee retention, apart from having a direct effect on motivation, motivation has also succeeded in being a mediator between compensation for employee retention and recognition of employee retention.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116770596","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":"The effect of current ratio (CR), debt equity ratio (DER), and net profit margin (NPM) on stock price","authors":"Fransiska Simanullang, Sairun Simanullang","doi":"10.55942/pssj.v2i1.135","DOIUrl":"https://doi.org/10.55942/pssj.v2i1.135","url":null,"abstract":"During this pandemic there are many traders (people who invest in the short term or more actively monitor market prices), and retail investors (people who invest in the long term with small capital or passively monitor market prices and buy commodities). regularly either per day, week, or month with a small capital). This study uses the annual financial reports of three different infrastructure sector companies, namely, PT Jasa Marga Tbk, PT Waskita Karya (Persero) Tbk, and PT Bali Tower Indo Sentra Tbk and the data is taken from the Indonesia Stock Exchange on the website www.idx. co.id with the aim of obtaining empirical evidence that can be tested using the causality method. Data analysis in this study was carried out using multiple linear regression. This test begins with descriptive statistical testing, then continues with classical assumption testing and ends with hypothesis testing. The program (software) used for data processing in this study is SPSS version 22. The results of the study partially prove that the Debt to Equity Ratio (DER) has a significant effect on stock prices in Infrastructure sector companies for the 2016-2020 period. The results of the study partially prove that Net Profit Margin (NPM) has no significant effect on stock prices in Infrastructure sector companies for the 2016-2020 period. The results simultaneously prove that the Debt to Equity Ratio (DER) and Net Profit Margin (NPM) have a significant effect on stock prices in Infrastructure sector companies for the 2016-2020 period.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121502877","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":"The effect of transformational leadership and work motivation on work ethic","authors":"H. Ginting","doi":"10.55942/pssj.v2i1.132","DOIUrl":"https://doi.org/10.55942/pssj.v2i1.132","url":null,"abstract":"The role of human resources in advancing the company is very inportant. One approach to improve the quality of human resources is through the approach of a good Transformational Leadership and able to increase motivation, and therefore contributes to the work ethic of employee in PT. Pardic Jaya Chemicals. The purpose of this study is to analyze and explain the significant influence of work ethic, motivation and transformational leadership style toward employee performance in PT. Pardic Jaya Chemicals. The data were collected through questionares, through observation to the object research, processed further using descriptive analysis and Path analysis. The results of the analysis show that: (1) Transformational Ladership style has positive and significant effect toward Work Ethic, (2) motivation has positive and significant effect toward work ethic effect to employee performance, (3) Transformational Leadership and Motivation style has positive and sinificant effect toward work ethic on employee.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129387688","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":"Corporate governance and ownership structure on performance","authors":"Julinta Paulina, Imelda Barus","doi":"10.55942/pssj.v2i1.133","DOIUrl":"https://doi.org/10.55942/pssj.v2i1.133","url":null,"abstract":"The aim of this study is to investigate how Corporate Governance structures, Related Party Transactions, and Family Ownership could influence Firm Performance in Indonesia. The data is collected from companies listed in LQ45 index from 2016 to 2018. Multiple regression analysis is used to examine the relationship between Corporate Governance, Related Party Transaction and Family Ownership towards Firm Performance, specifically on ROE. Corporate Governance can be measured by Independent Directors and Board Size in which the ratio of independent directors to the total of directors in the board whereas Board Size is the number of members sitting on the board. For Related Party Transaction, the measurements used is by utilizing the total amount of related party transactions by total of assets. Dummy variable will be used to indicate a Family Ownership, that is whether there is an affiliation member in the board. If there is a family member in the board, this will indicate as 1, and if there is no family member in the board, it will be indicated as 0. ROE is used to measure Firm Performance, that is net income divided by shareholder’s equity. The results concluded that only Independent Directors have positive significant to Firm Performance. Due to Independent Directors have higher control compare to other directors. This indicates the level of supervision of the company will also certainly increase which implies whenever a firm company is well monitored it will improve the firm performance especially the profit factor measured, i.e. ROE.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"40 1-2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134288655","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":"The influence of institutional ownership, independent commissioners, dividend policy, debt policy, and firm size on firm value","authors":"Danang Choirul Umam, Ima Halimah","doi":"10.55942/pssj.v1i2.98","DOIUrl":"https://doi.org/10.55942/pssj.v1i2.98","url":null,"abstract":"This study aims to examine the effect of institutional ownership, independent commissioner, dividend policy, debt policy, and firm size on firm value. The dependent variable used in this study is firm value, while the independent variables are the Effect of Institutional Ownership, Independent Commissioner, Dividend Policy, Debt Policy, and Firm Size. The population in this study are manufacturing companies, especially in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2012 - 2017. The sample in this study was selected using the purposive sampling method and obtained as many as 36 samples of observations. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that the variables of institutional ownership and firm size have a negative effect on firm value, while the variables of independent commissioners, dividend policy, and debt policy have a negative effect on firm value.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129733685","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":"Assessing the cost efficiency of raw materials inventory using the economic order quantity method","authors":"Herlambang, Nanda Sekar Ayu","doi":"10.55942/pssj.v1i2.101","DOIUrl":"https://doi.org/10.55942/pssj.v1i2.101","url":null,"abstract":"This study aims to assess the cost efficiency of raw material inventory using the Economic Order Quantity (EOQ) method at PT. XYZ. The data used in this study is documentation such as data on product orders for raw materials, lead time data for raw materials, and Safety Stock data for raw materials, average purchase data for product raw materials, purchase cost data, storage costs and ordering costs for raw materials. products, interviews and observations to related parties such as staff assistant managers, with supervisors Planning Production and Inventory Control regarding inventory in the raw material warehouse. The type of research used is a case study, where the research is carried out intensively in detail and in depth on an object under study. This research method is interview and documentation method. The variables in this study are inventory and use of raw materials. The analysis used is the Economic Order Quantity method. The results of this study indicate that the conditions in the supply of raw materials at PT. XYZ is not good. It can be seen from the frequent shortage of raw materials for the production process, so orders are not on time. Therefore, PT. XYZ controls the inventory of raw materials by storing raw material reserves, so that production continues and is not hampered","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133934946","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":"The effect of information technology and service quality on customer loyalty of Bank Mandiri Jakarta Patra Jasa Branch","authors":"Faif Yusuf, Ahmad Taufik, Aris Hidayat","doi":"10.55942/pssj.v1i2.103","DOIUrl":"https://doi.org/10.55942/pssj.v1i2.103","url":null,"abstract":"The formulation of the problem in this study is whether there is a simultaneous influence of information technology and service quality on customer loyalty at Bank Mandiri's Jakarta Patra Jasa branch. The aim is to determine the effect of information technology and service quality simultaneously on customer loyalty at Bank Mandiri's Jakarta Patra Jasa branch. This research includes associative research which states the relationship between two or more variables. The sample taken in this study uses Simple Random Sampling with a total sample of 100 samples who are customers at PT Bank Mandiri (Persero), Tbk Patra Jasa Jakarta Branch. The data analysis method used was qualitative analysis, validity and reliability tests, multiple linear regression, f test (together test), and t test (partial test). The results of the study using multiple linear regression there is an influence between information technology and service quality simultaneously on customer loyalty . F test has an effect between information technology and service quality simultaneously on customer loyalty . The t test (partial test) has an influence between information technology on customer loyalty and there is an influence between customer satisfaction and customer loyalty.","PeriodicalId":351148,"journal":{"name":"Priviet Social Sciences Journal","volume":"2018 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117094255","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}