Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Jurnal Vokasi Indonesia
Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative …
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Pengaruh Talent Management Dan Servant Leadership Terhadap Kinerja Asn Kantor Pusat Bpk Ri, Nurwinten Panggabean
Jurnal Administrasi Bisnis Terapan
This study aims to determine and analyze the influence of talent management and servant leadership on ASN performance both partially and collectively. The research method used is descriptive and verification. The research was conducted at 95 ASNs at the BPK RI Head Office. Sampling was carried out using simple random sampling technique. The data analysis technique used is multiple regression analysis. The findings of this study are that partially or jointly talent management and servant leadership affect ASN performance. Furthermore, a determinant value is obtained worth 0.956, this gives the meaning that talent management and servant leadership are able to …