International Journal of Economics, Business and Accounting Research (IJEBAR)最新文献_第3页

ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022 2019 年至 2022 年税务法院关于个人所得税第 25/29 条争议的上诉判决分析

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-24 DOI: 10.29040/ijebar.v8i1.12571

Kenny Rahayu Ratnasari, S. Nuryanah

{"title":"ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022","authors":"Kenny Rahayu Ratnasari, S. Nuryanah","doi":"10.29040/ijebar.v8i1.12571","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12571","url":null,"abstract":"This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. \u0000 \u0000Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140385904","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}

引用次数: 0

THE ROLE OF E-TRUST AND BRAND IMAGE ON REPURCHASE INTENTION SHOPEE FOOD 电子信任和品牌形象对再次购买意向的影响 Shopee Food

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-21 DOI: 10.29040/ijebar.v8i1.12446

Annisa Nugraheni Afridhianika, Mohamad Harisudin, Sugiharti Mulya Handayani

引用次数: 0

THE INFLUENCE OF ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT (AN EMPIRICAL STUDY OF EDUTOURISM IN TELUK PEREPAT) 乡村资金分配问责制、乡村政策和乡村机构对旅游管理的影响（对 teluk perepat 教育旅游的实证研究）

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-20 DOI: 10.29040/ijebar.v8i1.11906

Uci Khusnul Fadila, Riana Mayasari, Deni Widi Alfiansyah, Ryna Agustina, Shakila Putri Permata

{"title":"THE INFLUENCE OF ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT (AN EMPIRICAL STUDY OF EDUTOURISM IN TELUK PEREPAT)","authors":"Uci Khusnul Fadila, Riana Mayasari, Deni Widi Alfiansyah, Ryna Agustina, Shakila Putri Permata","doi":"10.29040/ijebar.v8i1.11906","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.11906","url":null,"abstract":"The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang II Village, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":" 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140388289","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}

引用次数: 0

THE INFLUENCE OF SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER SATISFACTION AT WS HOTEL IN SURABAYA 泗水 WS 酒店服务质量和顾客价值对顾客满意度的影响

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-20 DOI: 10.29040/ijebar.v8i1.11995

Kevin Kevin, Christian Herdinata

{"title":"THE INFLUENCE OF SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER SATISFACTION AT WS HOTEL IN SURABAYA","authors":"Kevin Kevin, Christian Herdinata","doi":"10.29040/ijebar.v8i1.11995","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.11995","url":null,"abstract":"This study aims to examine and analyze the variables that influence customer satisfaction. The variables studied include service quality, customer value and customer satisfaction. This research is quantitative in nature and focuses on the analysis of variables that affect customer satisfaction with a survey method approach using a questionnaire. The population in this study are WS hotel customers in the period from 2021 to 2023. The research was conducted on 159 respondents using a purposive sampling technique. The results of the study show that the service quality variable has a significant and positive effect on customer satisfaction variables, the service quality variable has a significant and positive effect on customer value, the customer value variable has a significant and positive effect on customer satisfaction and the service quality variable has a significant and positive effect on satisfaction customers through customer value intervening variables. This shows that maintaining and improving service quality has an impact on customer value which in the end is expected customer satisfaction to be achieved.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140388214","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}

引用次数: 0

THE INFLUENCE OF ISLAMIC LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEES PERFORMANCE OF AGENCY SHARIAH FINANCE 伊斯兰领导力和组织文化对代理伊斯兰教法融资机构员工绩效的影响

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-20 DOI: 10.29040/ijebar.v8i1.10998

Lisa Efrina

{"title":"THE INFLUENCE OF ISLAMIC LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEES PERFORMANCE OF AGENCY SHARIAH FINANCE","authors":"Lisa Efrina","doi":"10.29040/ijebar.v8i1.10998","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.10998","url":null,"abstract":"Competition in the increasingly fierce of globalization era requires agencies or companies to continue to improve their performance in improving the performance of their employees by creating a pleasant and equal work environment between members of the organization. This research aims to examine the influence of Islamic leadership and organizational culture on employee performance. This research was conducted at sharia multi-finance company. The sampling method in this research is the saturated method. sampling of 35 respondents. Data analysis used the SPSS program with multiple regression analysis. The research results show that Islamic leadership has a positive influence on employee performance. What leaders do becomes an example and model for their subordinates. Leadership also requires the totality of its subordinates to work optimally to support maximum performance improvement. Leaders have also shown the same attitudes, thoughts and work patterns, while the organizational culture has not. affect employee performance. because the indication is that every employee is still guided by the old culture without disrupting performance. Furthermore, Islamic leadership and organizational culture variables simultaneously have a positive effect on employee performance. This variable does have a strong relationship. Organizational culture will not be created without a leader who is of course followed by organizational members.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140388551","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}

引用次数: 0

THE INFLUENCE OF INTERNAL FACTORS, BANK SIZE AND GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANK LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2022 内部因素、银行规模和良好公司治理对 2021-2022 年印度尼西亚证券交易所上市商业银行绩效的影响

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-20 DOI: 10.29040/ijebar.v8i1.12602

Inka Ayu Nurhana, Triyono Triyono, Noer Sasongko

引用次数: 0

THE INFLUENCE OF NEED FOR UNIQUENESS, BANDWAGON EFFECT AND REFERENCE GROUP ON PURCHASE INTENTION THROUGH VALUE-EXPRESSIVE FUNCTION OF ATTITUDE AS AN INTERVENING VARIABLE (EMPIRICAL STUDY ON HIJAB BUTTONSCARVES) 以态度的价值表达功能为干预变量，研究独特性需求、随波逐流效应和参照群体对购买意向的影响（关于头巾纽扣的实证研究）

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-09 DOI: 10.29040/ijebar.v8i1.12609

Meydiawati Meydiawati, W. Pebrianti, Ramadania Ramadania

{"title":"THE INFLUENCE OF NEED FOR UNIQUENESS, BANDWAGON EFFECT AND REFERENCE GROUP ON PURCHASE INTENTION THROUGH VALUE-EXPRESSIVE FUNCTION OF ATTITUDE AS AN INTERVENING VARIABLE (EMPIRICAL STUDY ON HIJAB BUTTONSCARVES)","authors":"Meydiawati Meydiawati, W. Pebrianti, Ramadania Ramadania","doi":"10.29040/ijebar.v8i1.12609","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12609","url":null,"abstract":"Abstract: \u0000This research aims to analyze the influence of need for uniqueness, bandwagon effect, and reference group on purchase intention through the value-expressive function of attitude as an intervening variable on Buttonscarves hijab in Pontianak. The research approach is quantitative, using an associative causal method. The research is conducted on respondents who are familiar with Buttonscarves hijab products in Pontianak. Sampling in this research used non-probability sampling method, specifically purposive sampling. The collected data were then analyzed using Structural Equation Model with the assistance of the SmartPLS version 4 statistical application. The results of the data analysis indicate a direct and significant influence between the need for uniqueness and the bandwagon effect on the value-expressive function of attitude. The need for uniqueness, bandwagon effect, and reference group significantly influence purchase intention. The value-expressive function of attitude significantly influences purchase intention. The value-expressive function of attitude mediates the indirect influence of the need for uniqueness and the bandwagon effect on purchase intention. All hypothesis testing results show a strong level of significance and reliability. The implications of these findings underscore the importance for Buttonscarves to design marketing strategies that not only emphasize the exclusivity of the product but also capitalize on consumers' desire to express their personal values through the products they purchase. \u0000Keywords: Need For Uniqueness, Bandwagon Effect, Reference Group, Value-Expressive Function Of Attitude, Purchase Intention.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"13 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140396344","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}

引用次数: 0

IS EMPLOYEE PERFORMANCE INFLUENCED BY DISCIPLINE, MOTIVATION, AND COMPETENCE? A STUDY ON SALON AND BEAUTY EQUIPMENT BUSINESS 员工绩效受纪律、动机和能力的影响吗？关于美容院和美容设备业务的研究

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-09 DOI: 10.29040/ijebar.v8i1.12756

Leonard Adrie Manafe, Moh Wahib, Martin Zebua, Ririn Andriana, Yourini Erawati

{"title":"IS EMPLOYEE PERFORMANCE INFLUENCED BY DISCIPLINE, MOTIVATION, AND COMPETENCE? A STUDY ON SALON AND BEAUTY EQUIPMENT BUSINESS","authors":"Leonard Adrie Manafe, Moh Wahib, Martin Zebua, Ririn Andriana, Yourini Erawati","doi":"10.29040/ijebar.v8i1.12756","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12756","url":null,"abstract":"The research conducted to know the discipline, motivation and competencies impacted on performance of employee at Evy Beautrec (\"EB\"). EB is a salon and beauty equipment manufacturer based in Surabaya. The study employed quantitative methods using saturated sampling/all respondents from the population are used as the research sample. The sample size was 33 people who are employees of EB. Data was collected by distributing questionnaires and conducting several interviews with the respondents. The methods used to analyze the data were multiple linear regression, which was processed using SPSS tool. The results of the research are confirmed by t-test calculations, which show that discipline, motivation and competence have a significant impact on EB employees’ performance respectively. Furthermore, the F-test results show that EB employees’ performance simultaneously impacted by discipline, motivation and competence. Of the three independent variables studied, motivation has the greatest effect on EB employees' performance, followed by competence and discipline. Previous findings have shown that still nothing variables that impacts on employees performance, and this phenomenon has attracted the interest of researchers to investigate the performance of EB employees in relation to the impacted by work discipline, motivation and competence.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"5 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140396534","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}

引用次数: 0

THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered at BEI Period 2018-2021) 生产成本、促销和销售成本对公司利润的影响（2018-2021 年期间在 BEI 注册的食品和饮料行业制造公司的实证研究）

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-07 DOI: 10.29040/ijebar.v8i1.12582

Wikan Budi Utami, Aini Zahrah, Lms Kristiyanti

{"title":"THE INFLUENCE OF PRODUCTION COSTS, PROMOTION AND SALES COSTS ON COMPANY PROFITS (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Registered at BEI Period 2018-2021)","authors":"Wikan Budi Utami, Aini Zahrah, Lms Kristiyanti","doi":"10.29040/ijebar.v8i1.12582","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12582","url":null,"abstract":"Net profit is the limited measure of a company's success. The main purpose of establishing a business or company is to make a profit. Planning and controlling profits is one of the roles of company management that is really needed, to generate maximum profits. The following are the factors that influence making a profit, namely production costs, promotion costs, and sales. This research aims to determine the influence of production costs, promotion and sales costs on company profits. In this research, the sample used is food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis method uses multiple linear regression analysis methods with a significance level of 5% or 0.05. The research results show that the production cost variable with a significance value of 0.000 < 0.05, the promotion cost variable with a significant value of 0.003 < 0.05 and the sales variable 0.000 < 0.05 affect the profits of manufacturing companies listed on the Indonesia Stock Exchange, this can be seen from the results of the t-test. The results of the f- test show that production costs, promotion costs and sales have a joint effect on company profits, the R2 value is 79,3%. \u0000 \u0000 \u0000Keywords: Production Costs, Promotion Costs, Sales, Profit","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"25 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397028","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}

引用次数: 0

THE INFLUENCE OF ONLINE CUSTOMER REVIEWS, ONLINE CUSTOMER RATINGS, AND CELEBRITY ENDORSERS ON E-COMMERCE SHOPEE PURCHASING DECISIONS (Study on Generation Z in Tahunan District) 在线客户评价、在线客户评分和名人代言人对电子商务商店购买决策的影响（对塔胡南地区 Z 世代的研究）

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-07 DOI: 10.29040/ijebar.v8i1.12620

Cindy Ratna Duhita Sari, Samsul Arifin

{"title":"THE INFLUENCE OF ONLINE CUSTOMER REVIEWS, ONLINE CUSTOMER RATINGS, AND CELEBRITY ENDORSERS ON E-COMMERCE SHOPEE PURCHASING DECISIONS (Study on Generation Z in Tahunan District)","authors":"Cindy Ratna Duhita Sari, Samsul Arifin","doi":"10.29040/ijebar.v8i1.12620","DOIUrl":"https://doi.org/10.29040/ijebar.v8i1.12620","url":null,"abstract":"This research aims to determine the influence of online customer reviews, online customer ratings and celebrity endorsers on Shopee e-commerce purchasing decisions among generation Z in Tahunan sub-district. The population is generation Z in Tahunan sub-district. The total sample was 100 respondents from Generation Z, Tahunan sub-district, which was calculated using the Slovin formula. Purposive sampling is the technique used for collecting this data. Data collection through questionnaires was analyzed using SmartPLS-4. The research results show that the existence of online customer review (X1) has a positive, significant influence on purchasing decisions. Online customer rating (X2) has a positive, significant influence on purchasing decisions. Celebrity endorser (X3) has a positive, significant influence on purchasing decisions. It can be concluded that online customer reviews, online customer ratings, and celebrity endorsers together have a positive, significant influence on purchasing decisions.","PeriodicalId":426165,"journal":{"name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","volume":"26 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140397004","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}

引用次数: 0