Abstract:This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining…
mining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.
Abstract:This study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
Abstract:Kitab Tafsir Jāmi‘ al-Bayān fī Tafsīr al-Qur’ān merupakan karya tafsir monumental yang ditulis oleh Imam Abu Ja‘far Muhammad ibn Jarir ibn Yazid ibn Khalid al-Ṭabari, yang lebih dikenal dengan nama Imam al-Ṭabari. Penelitian…
��abari. Penelitian ini bertujuan untuk mengkaji manhaj (metode) serta corak penafsiran yang digunakan oleh al-Ṭabari dalam karya tafsirnya tersebut. Fokus utama dari penelitian ini adalah menelusuri aspek-aspek intelektual dalam biografi al-Ṭabari, serta mengeksplorasi sumber-sumber, pendekatan metodologis, dan corak penafsiran yang menjadi karakteristik khas tafsirnya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research). Pengumpulan data dilakukan melalui telaah terhadap berbagai sumber literatur, baik primer maupun sekunder. Sumber primer berasal dari karya al-Ṭabari sendiri, sedangkan sumber sekunder diperoleh dari kajian-kajian ilmiah yang relevan dengan tema penelitian. Hasil penelitian menunjukkan bahwa Jāmi‘ al-Bayān didominasi oleh pendekatan bi al-ma’tsūr, yaitu penafsiran yang bersumber dari riwayat-riwayat sahabat, tabi‘in, dan tabi‘ al-tabi‘in. Namun demikian, tafsir ini juga mengandung unsur ra’yī, ditandai dengan penggunaan penalaran kritis dalam menganalisis dan menyaring berbagai pendapat, guna membangun pemahaman yang objektif. Adapun metode yang digunakan oleh al-Ṭabari adalah metode taḥlīlī, yaitu penafsiran yang disusun secara sistematis berdasarkan urutan ayat dalam mushaf Utsmani, dengan pembahasan yang terperinci terhadap setiap ayat. Dari sisi corak penafsiran, sebagian pendapat menyatakan bahwa tafsir ini bercorak fikih, sementara pandangan lain menilai bahwa karya ini merupakan hasil integrasi antara tafsir bi al-ma’tsūr dan bi al-ra’y.
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study…
udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.
Abstract:The advancement of digital technology has brought significant changes to the legal system, particularly in the use of electronic evidence as a means of proof in court. However, the validity of digital forensic evidence is…
s often questioned due to various technical, procedural, and legal challenges. This study aims to analyze the factors contributing to the failure of digital forensic evidence in legal proceedings and to formulate recommendations for improving its validity. The method used is a Systematic Literature Review (SLR) by examining various academic sources that discuss issues of digital evidence validity, forensic standards, and emerging legal challenges. The results of the study indicate that the failure of digital evidence generally stems from non-compliance in the processes of data collection and preservation with chain of custody standards, insufficient competence of law enforcement officers in digital technical aspects, and conflicts between legal requirements and data privacy regulations, such as the GDPR and CCPA. The case study of online gambling 2020, at the South Jakarta District Court confirms that the absence of forensic verification and chain of custody documentation caused the digital evidence to lose its probative value. Therefore, it is necessary to establish standardized forensic procedures, provide training and certification for law enforcement officials and forensic experts, and develop national guidelines for managing digital evidence aligned with international standards. This research is expected to contribute to strengthening the integrity and validity of digital evidence, thereby enhancing the enforcement of justice in the digital era.
Abstract:The purpose of this study was to determine the effect of Canva Assisted Mission Based Learning Version on students' Physics learning outcomes on the Measurement material of class X Semester I of SMA Parulian 2 Medan in the…
he 2023/2024 Academic Year. This type of research is a quasi-experimental study. The population of this study was all students of class X MIA semester I of SMA Parulian 2 Medan which includes 2 subjects with a total of 30 students. Sampling was carried out by General Sampling where the number of samples was equal to the number of populations, so that the sample in this test changed to 15 students of class X MIA 1 as an experimental model, who were taught to use Canva. Assisted efforts based on the purchase of model information and 15 students of sophistication X MIA 2. as beauty manipulation were taught with a direct introduction model assisted with Canva. The research device used a multiple-desire view at along with 14 items with five choices (a, b, c, d, and e) which had been tested beforehand to determine the validity, reliability, level of difficulty, and item differentiation. Before examining the hypothesis, the normality and homogeneity of the records were checked first. The results show that the general pretest score for the test is 43.20 with a complete deviation of 8.23 and for the ordinary one is forty-two.75 with a standard deviation of seven, sixty-four. For preliminary competency tcount = 0.329 and ttable = 2.05. shows that tcount < ttable, then the initial talent of both classes is identical. After getting knowledge about ending, the post-test changed to finished for both lessons and the average trial cost changed to 80.79 with an average difference of 8.68 while for the elegance of manipulation the publication test cost became 72.67 with a current deviation of 8.15. Based on the pre-test homogeneity test, it was obtained Fcount = 1.162 along with Ftable = 2.48. because Fcount (1.162) < Ftable (2.48), then the pretest research fact turned out to be homogeneous, then the publish-check homogeneity test obtained Fcount = 1.213 along with Ftable = 2.48. because Fcount (1.213) < Ftable (2.48) then the post-test research data is homogeneous, then the statistical test (one-tailed t-test) obtained tcount = 2.67 and ttable = 1.70 at a significance level of α = 0.05, with dk as much as 28. Because tcount > ttable, being unique (2.67 > 1.70), this indicates that there may be a very large effect of the Canva Assisted learning-based task version on Physics students gaining knowledge about the results in the problem of interweaving of sophistication X Semester I personal strengths of the Parulian 2 Medan faculty in the 2023/2024 academic year.
Abstract:Thus, continuous efforts are needed to increase community participation in democracy and participate in filling development. The higher level of community participation in providing suggestions, opinions, input, constructive…
tive criticism and other forms of participation will indicate the level of quality of the development and governance process starting from planning, implementation / implementation, and control and supervision. The purpose of this study is to analyze the implementation of community aspiration absorption carried out by the West Nias Regency DPRD and analyze the participation carried out by the community in channeling their aspirations through the West Nias Regency DPRD. The research method used is a descriptive method with a qualitative approach. Descriptive research method is a method in examining a group of people in an object, a system of thought, or in a class of events in the present. The purpose of this descriptive research is to make a description, general picture or painting systematically, factually, and accurately regarding the facts, characteristics and relationships between the phenomena being investigated. The results of this study are 1) The absorption of community aspirations has not fully run well due to limited human resources, minimal facilities and budget, budget limitations and ineffective coordination and communication; 2) The absorption of aspirations is conveyed through formal activities such as the participation of DPRD members in the Musrenbang conducted by the West Nias Regency Government, Recess, Working Visits or sudden inspections and through informal activities carried out by council members on a daily basis (without a prior schedule). ; 3) Public participation in channeling their aspirations is conveyed through personal and/or group complaints, both directly and indirectly, such as through correspondence, mass media, social media and electronic media.
Abstract:Penelitian ini bertujuan menganalisis implementasi prinsip manajemen proyek pada pembangunan Bandung Creative Hub (BCH) serta implikasinya terhadap pemanfaatan fasilitas publik pasca pembangunan. Dengan menggunakan pendekatan…
katan kualitatif melalui studi literatur, observasi lapangan, dan wawancara dengan pengunjung BCH, penelitian ini menilai penerapan elemen planning, scheduling, dan controlling berdasarkan kerangka Kerzner. Hasil penelitian menunjukkan bahwa tahap perencanaan dan penjadwalan pembangunan BCH telah dilaksanakan dengan cukup terstruktur sehingga proyek dapat diselesaikan tepat waktu. Namun, efektivitas controlling masih belum optimal, terutama pada aspek pengelolaan pasca konstruksi yang ditandai dengan belum adanya regulasi operasional yang baku, kendala kenyamanan fisik, serta minimnya integrasi dengan aktivitas ekonomi lokal. Temuan juga memperlihatkan bahwa BCH memberikan manfaat nyata sebagai ruang belajar dan berkegiatan kreatif, namun realisasi manfaat tersebut belum mencapai potensi maksimal akibat sejumlah tantangan operasional dan administratif. Penelitian ini menegaskan bahwa keberhasilan proyek publik tidak hanya ditentukan oleh penyelesaian fisik, tetapi juga oleh kualitas pengelolaan berkelanjutan yang mampu memastikan bahwa fasilitas publik berfungsi sesuai tujuan sosial dan ekonomi yang diharapkan.