Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:Increased productivity in SMEs in terms of quality service delivery is crucial for economic growth and development. Most SMEs are bedevilled with destructive workplace deviant behaviour, particularly the incivility of owners/managers…
ners/managers and employees towards customers, which have different consequences for workplace performance parameters such as a decline in sales, low patronage, and by extension, weak gross domestic product contribution. Using the social exchange theory, this cross-sectional study examined the influence of workplace incivility on productivity among 365 owners/managers, supervisors, and employees of SMEs in the liquefied petroleum gas sub-sector in Lagos State. Stratified proportionate sampling was utilized to select the respondents. The outcomes revealed that workplace incivility in the form of rudeness, discourteous disposition, and derogatory remarks predicted productivity in terms of an interaction between customers and employees and the capacity of the service process. Also, our findings accentuated the essence of avoiding direct and indirect costs that are linked with workplace incivility. The study recommended the communal and positive interpersonal relationships between owners/managers, employees, and customers and suggested training on emotional intelligence as a panacea for behavioral responses.
Abstract:Program magang merupakan kebijakan yang membuka peluang bagi mahasiswa untuk memperoleh pengalaman langsung di dunia kerja. Salah satu implementasinya adalah kegiatan magang di instansi pemerintahan. Penelitian ini disusun…
un berdasarkan kegiatan magang yang dilakukan oleh mahasiswa selama empat bulan di Sub Bagian Persidangan dan Humas Protokol DPRD Provinsi Sulawesi Tengah. Melalui keterlibatan langsung dalam pelaksanaan rapat paripurna, mahasiswa tidak hanya memperoleh pengalaman administratif, tetapi juga mengembangkan kompetensi profesional yang relevan dengan kebutuhan dunia kerja, serta mendukung layanan administrasi dan publikasi. Penelitian ini bertujuan untuk menganalisis pengembangan kompetensi mahasiswa magang melalui kontribusi dalam Tata Kelola Persidangan dan Komunikasi Publik pada rapat paripurna DPRD Provinsi Sulawesi Tengah. Metode yang digunakan dalam kegiatan ini meliputi observasi langsung, keterlibatan aktif dalam tugas, dan komunikasi informal dengan pegawai. Narasumber penelitian ini terdiri dari staf Sub Bagian Persidangan serta staf Humas Protokol DPRD Provinsi Sulawesi Tengah yang terlibat langsung dalam pelaksanaan sidang paripurna. Keabsahan data diperoleh melalui teknik triangulasi sumber dengan membandingkan hasil wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa mahasiswa magang berkontribusi aktif dalam mendukung administrasi persidangan, penyusunan notulen hasil rapat dan risalah rapat, pengelolaan dokumentasi kegiatan, serta koordinasi teknis pelaksanaan rapat paripurna. Selain itu, penelitian ini menunjukkan bahwa sinergi antara Sub Bagian Persidangan dan Humas Protokol pada rapat paripurna DPRD Provinsi Sulawesi Tengah menjadi faktor penting dalam mendukung efektivitas pelaksanaan rapat paripurna.
The internship program is a policy that provides opportunities for students to gain hands-on experience in the workplace. One implementation is internships in government agencies. This research was compiled based on internship activities carried out by students for four months in the Sub-Section of Trials and Protocol Public Relations of the Central Sulawesi Provincial Representative Council. Through direct involvement in the implementation of plenary sessions, students not only gain administrative experience, but also develop professional competencies that are relevant to the needs of the world of work, as well as support administrative and publication services. This study aims to analyze the development of student intern competencies through contributions to Trial Governance and Public Communication at plenary sessions of the Central Sulawesi Provincial Representative Council. The methods used in this activity include direct observation, active involvement in tasks, and informal communication with employees. The sources for this research consisted of staff from the Trial Sub-Section and Public Relations and Protocol staff of the Central Sulawesi Provincial Representative Council who were directly involved in the implementation of the plenary session. Data validity was obtained through source triangulation techniques by comparing the results of interviews, observations, and documentation. Data analysis was carried out through the stages of data reduction, data presentation and drawing conclusions. The results of the study showed that the interns actively contributed in supporting the administration of the trial, preparing meeting minutes and minutes of meetings, managing activity documentation, and technical coordination of the implementation of plenary meetings. In addition, this study shows that the synergy between the Sub-Section of Trials and Protocol Public Relations at the plenary session of the Central Sulawesi Provincial Representative Council is an important factor in supporting the effectiveness of the implementation of plenary sessions.