Papers by Hastanti Rahayu
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 2016
The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fi... more The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedman’s four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta government’s local revenue in 2012. It’s “only” 0.28% with thev...
Berkala Akuntansi dan Keuangan Indonesia
This study analyzes the content of the tax court decision on the primary dispute on the impositio... more This study analyzes the content of the tax court decision on the primary dispute on the imposition of the Export VAT tax. A qualitative content analysis method with an inductive qualitative approach was applied. The qualitative content analysis was performed on 17 (seventeen) minutes of tax court decisions from the 2017 decision year, with two categories of Export VAT base disputes, namely corrections to the Export VAT base for foreign currencies and corrections to the Export VAT base for affiliated transactions. Whereas in the category of tax primary disputes, the export VAT base on foreign currency maintains the tax authorities' correction. This is related to the concept of substance over form, as well as the VAT Law's regulations in calculating the VAT base in rupiah, which is exchanged at the PMK rate upon acknowledgment of the BKP or JKP submission transaction. Meanwhile, the category of tax primary dispute Export VAT base on affiliated transactions rejects the taxpayer...
Manajemen Pembiayaan Pendidikan
Widina Bhakti Persada Bandung, Jul 12, 2021
Audit Pemasaran Di Badan Usaha Milik Desa “X” Kabupaten Karanganyar
Tujuan dari penelitian ini untuk mengetahui strategi dari hasil audit pemasaran Badan Usaha Milik... more Tujuan dari penelitian ini untuk mengetahui strategi dari hasil audit pemasaran Badan Usaha Milik Desa “X”melalui perbandingan Competitive Setting Profil dengan Company Alignment Profil. Metode penelitian yang digunakan dengan pendekatan kuantitatif menggunakan audit strategi marketing plus dengan melakukan perbandingan nilai Company Alignment Index (CAI) dan Competitive Setting Index (CSI). Hasil perbandingan CSI lebih besar dari CAI menjelaskan bahwa Badan Usaha Milik Desa “X” tetap dan fokus untuk lingkup Marketing Oriented dengan langkah; 1. Market Effective, dalam hal ini BUMDes mempunyai strategi yang efektif guna mencapai tujuannya. Perlu diperhatikan juga dalam optimalisasi penjualan pemasarannya. Jika produk dan jasa yang dimiliki BUMDes lebih fokus dan efektif sasarannya kepada konsumen di lingkup BUMDes tersebut. Dalam hal ini masyarakat desa setempat sebagai sasaran pasarnya. 2. Product Differentiation, adanya pembeda dalam produk atau jasa yang dimiliki BUMDes dengan la...
Uploads
Papers by Hastanti Rahayu