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Research paper thumbnail of Analisis Efektivitas Penetapan Jalur Terkait Dengan Dwelling Time DI Kantor Pelayanan Utama Bea Dan Cukai Tipe a Tanjung Priok

Jurnal Pajak Vokasi (JUPASI), 2019

Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. C... more Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the...

Research paper thumbnail of MSME Agglomeration and Image Branding Destinations in Tourism Village Development as an Economic Improvement for Rural Communities (Case Study at Sendang Senjoyo Tourism Object, Salatiga City)

Ilomata International Journal of Management

Sendang Senjoyo is a pond that has its own spring and has a beautiful view. Located in Tegalwaton... more Sendang Senjoyo is a pond that has its own spring and has a beautiful view. Located in Tegalwaton Village, Tingkir District, Salatiga Regency, Central Java, making it a tourist location that promises to be natural beauty with a cool atmosphere with the freshness of cold and clear water making it a suitable tourist spot to unwind and relax with family. With the existence of this tourist attraction, it helps the economy of the surrounding community through MSMEs that stand at the tourist attraction. This research method uses a qualitative descriptive approach, the purpose of this research is to find out how the agglomeration of SMEs and Image Branding Destinations in Tourism Village Development as an Economic Improvement of Village Community with the focus of research on SMEs in the tourist attraction of Sendang Senjoyo, Salatiga. The resource persons taken in this study amounted to 4 people consisting of the Head of Tegalwaton Village, Semarang Regency, the tourism object manager (BU...

Research paper thumbnail of Implementasi Tax Holiday Dalam Rangka Meningkatkan Foreign Direct Investment DI Indonesia

Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, Mar 31, 2019

Insentif pajak sudah menjadi hal yang biasa, terutama di negara-negara berkembang bahkan negara-n... more Insentif pajak sudah menjadi hal yang biasa, terutama di negara-negara berkembang bahkan negara-negara berkembang seakan bersaing dalam memberikan insentif pajak guna menarik perhatian para investor ke negara mereka. Meskipun negara akan kehilangan potensi penerimaan pajak yang akan mempengaruhi besarnya penerimaan negara hingga bahkan menyebabkan suatu distorsi ekonomi, namun pemberian insentif pajak justru akan merangsang investasi dalam negeri. Sebagaimana teori yang dipelopori oleh Jorgenson (Rosen:2002:407) yang menyatakan bahwa adanya hubungan antara pemberian insentif pajak dengan timbulnya investasi. Berdasarkan teori ini, apabila biaya pajak berkurang maka investasi akan naik. Memang pendapatan negara akan turun, tetapi dengan adanya investasi ini, dalam jangka waktu panjang, dapat membuka peluang yang lebih besar bagi kemakmuran negara tersebut. Dengan adanya Peraturan Menteri Keuangan Nomor 130/PMK.011/2011 tentang Pemberian Fasilitas Pembebasan dan Pengurangan PPh badan yang berlaku sejak 15 Agustus 2011 telah menimbulkan kontroversi karena masih banyak yang meragukan instrumen insentif pajak ialah senjata yang ampuh untuk mengundang investor asing. Selain itu, pemerintah juga seharusnya lebih memperhatikan faktor penentu investasi lainnya yang justru kondisinya sangat perlu diperbaiki diperbaiki misalnya pada infrastruktur, keamanan lokal, perizinanan, kepastian hukum, tenaga kerja, berbagai pungutan pemerintah dareah melalui Perda dan lainnya. Dalam Gambar 1, terlihat bahwa birokrasi pemerintah menjadi hal yang paling menyebabkan masalah dalam menciptakan iklim bisnis di Indonesia. Selanjutnya tingkat korupsi di Indonesia berada dalam urutan kedua masalah dalam melakukan bisnis di Indonesia.

Research paper thumbnail of The Performance of Snack MSMES in the Covid-19 Pandemic (A Review from the Income Side)

This study aims to find out how the performance of micro, small and medium enterprises (MSMEs) sn... more This study aims to find out how the performance of micro, small and medium enterprises (MSMEs) snacks during the Covid-19 pandemic. Does the Covid-19 pandemic affect the continuity of the MSME Snack business? To see the performance of MSMEs is measured based on the Balance Score Card, however in this study, research is limited to only looking at the financial side (income). This study uses a qualitative method with two informants, namely dodol and snack MSMEs in Garut, West Java and kemplang (baked crackers) MSMEs in Palembang, South Sumatra. As a result, it turns out that the Covid-19 pandemic has not affected snack MSMEs. Turnover (gross income) of MSMEs snacks actually increased during the Covid-19 pandemic. Anticipating the limited human travel during the Covid-19 pandemic, MSME entrepreneurs also sell through online stores and market places. However, the sales turnover is not as big as direct sales in stores. There are still more buyers who come to buy snacks at the shop.

Research paper thumbnail of Analisis Efektivitas Penetapan Jalur Terkait Dengan Dwelling Time DI Kantor Pelayanan Utama Bea Dan Cukai Tipe a Tanjung Priok

Jurnal Pajak Vokasi (JUPASI), 2019

Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. C... more Path determination is one of the customs procedures regulated in Law No. 17 of 2006 on customs. Considering the Directorate General of Customs and Excise, especially Tanjung Priok Customs and Excise KPU is faced with two functions, namely service and supervision, the strategic step taken to answer the problems of both functions is by determining the path. This study aims to discuss the determination of paths associated with dwelling time. The main problem in this research is the extent of the effectiveness of the application of the determination of the path and its relation to the dwelling time which is the loading and unloading time of the container carried from the vessel to the container out of the port. This research is a qualitative descriptive research with data collection techniques in the form of interviews and data secondary. From the results of interviews and data processed by the authors then concluded that with the establishment of a system of determining the path at the...

Research paper thumbnail of MSME Agglomeration and Image Branding Destinations in Tourism Village Development as an Economic Improvement for Rural Communities (Case Study at Sendang Senjoyo Tourism Object, Salatiga City)

Ilomata International Journal of Management

Sendang Senjoyo is a pond that has its own spring and has a beautiful view. Located in Tegalwaton... more Sendang Senjoyo is a pond that has its own spring and has a beautiful view. Located in Tegalwaton Village, Tingkir District, Salatiga Regency, Central Java, making it a tourist location that promises to be natural beauty with a cool atmosphere with the freshness of cold and clear water making it a suitable tourist spot to unwind and relax with family. With the existence of this tourist attraction, it helps the economy of the surrounding community through MSMEs that stand at the tourist attraction. This research method uses a qualitative descriptive approach, the purpose of this research is to find out how the agglomeration of SMEs and Image Branding Destinations in Tourism Village Development as an Economic Improvement of Village Community with the focus of research on SMEs in the tourist attraction of Sendang Senjoyo, Salatiga. The resource persons taken in this study amounted to 4 people consisting of the Head of Tegalwaton Village, Semarang Regency, the tourism object manager (BU...

Research paper thumbnail of Implementasi Tax Holiday Dalam Rangka Meningkatkan Foreign Direct Investment DI Indonesia

Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani, Mar 31, 2019

Insentif pajak sudah menjadi hal yang biasa, terutama di negara-negara berkembang bahkan negara-n... more Insentif pajak sudah menjadi hal yang biasa, terutama di negara-negara berkembang bahkan negara-negara berkembang seakan bersaing dalam memberikan insentif pajak guna menarik perhatian para investor ke negara mereka. Meskipun negara akan kehilangan potensi penerimaan pajak yang akan mempengaruhi besarnya penerimaan negara hingga bahkan menyebabkan suatu distorsi ekonomi, namun pemberian insentif pajak justru akan merangsang investasi dalam negeri. Sebagaimana teori yang dipelopori oleh Jorgenson (Rosen:2002:407) yang menyatakan bahwa adanya hubungan antara pemberian insentif pajak dengan timbulnya investasi. Berdasarkan teori ini, apabila biaya pajak berkurang maka investasi akan naik. Memang pendapatan negara akan turun, tetapi dengan adanya investasi ini, dalam jangka waktu panjang, dapat membuka peluang yang lebih besar bagi kemakmuran negara tersebut. Dengan adanya Peraturan Menteri Keuangan Nomor 130/PMK.011/2011 tentang Pemberian Fasilitas Pembebasan dan Pengurangan PPh badan yang berlaku sejak 15 Agustus 2011 telah menimbulkan kontroversi karena masih banyak yang meragukan instrumen insentif pajak ialah senjata yang ampuh untuk mengundang investor asing. Selain itu, pemerintah juga seharusnya lebih memperhatikan faktor penentu investasi lainnya yang justru kondisinya sangat perlu diperbaiki diperbaiki misalnya pada infrastruktur, keamanan lokal, perizinanan, kepastian hukum, tenaga kerja, berbagai pungutan pemerintah dareah melalui Perda dan lainnya. Dalam Gambar 1, terlihat bahwa birokrasi pemerintah menjadi hal yang paling menyebabkan masalah dalam menciptakan iklim bisnis di Indonesia. Selanjutnya tingkat korupsi di Indonesia berada dalam urutan kedua masalah dalam melakukan bisnis di Indonesia.

Research paper thumbnail of The Performance of Snack MSMES in the Covid-19 Pandemic (A Review from the Income Side)

This study aims to find out how the performance of micro, small and medium enterprises (MSMEs) sn... more This study aims to find out how the performance of micro, small and medium enterprises (MSMEs) snacks during the Covid-19 pandemic. Does the Covid-19 pandemic affect the continuity of the MSME Snack business? To see the performance of MSMEs is measured based on the Balance Score Card, however in this study, research is limited to only looking at the financial side (income). This study uses a qualitative method with two informants, namely dodol and snack MSMEs in Garut, West Java and kemplang (baked crackers) MSMEs in Palembang, South Sumatra. As a result, it turns out that the Covid-19 pandemic has not affected snack MSMEs. Turnover (gross income) of MSMEs snacks actually increased during the Covid-19 pandemic. Anticipating the limited human travel during the Covid-19 pandemic, MSME entrepreneurs also sell through online stores and market places. However, the sales turnover is not as big as direct sales in stores. There are still more buyers who come to buy snacks at the shop.