Business Commons^™

Developing Sustainable Smart Cities To Improve Citizen's Quality Of Life And Well-Being, Mohammed Ali Berawi, Mustika Sari, Perdana Miraj

CSID Journal of Infrastructure Development

In the wake of urbanization and environmental challenges, cities nowadays face multiple issues related to uncontrolled urban growth, insufficient public infrastructure, and inadequate citizen participation in the management of public affairs. Sustainable urban development cannot be achieved without addressing these challenges, necessitating a paradigm shift in urban space management. Therefore, urban development needs to shift traditional concepts and focus on incorporating smart and environmentally friendly practices that allow cities to adapt and implement intelligent solutions to meet the needs of their citizens while continuing to protect the environment.

To achieve sustainability, cities should prioritize a balance between economic activity, population …

Gender Analysis Of Sustainable Housing Choices Of Rental Household Heads In Abuja Municipal Council, Nigeria, Amos Chom Haruna, Stephen Mukiibi, Assumpta Nnaggenda-Musana

CSID Journal of Infrastructure Development

Households' income and other concerns constitute important sustainable housing choices factors that play vital roles in influencing rental housing affordability decisions. The study determined both male and female households can make economic, social, and environmental housing choices to meet their affordable rental needs. A cross-sectional survey was conducted, and a questionnaire was administered to a sample of 285 households obtained from a random sampling of 450 households living in private rental housing in Trademore estate in the Lugbe district of Abuja. Among the 285 households, 226 were household heads representing 79.3% of the respondents' households. The household heads consist of …

People-Centric And Inclusive Approach To Planning Of Smart Cities, Olli Jakonen

CSID Journal of Infrastructure Development

The smart city continues from intelligent, creative, and sustainable urban development imaginaries and started as a technologically oriented urban development framework. Since its conception, debates between academics, planning practitioners, and private firms have expanded and questioned original notions of ‘smart’ to consider people-centeredness, participation, and inclusion themes broadly. These discussions in smart cities have pointed to a need to question and revise many of the aims, approaches, and methods related to smart urban development. This review asks what elements and factors could be required for a city to be considered smart and people centric. The participatory design enabled by digital …

Evaluating Insurance Funds As A Financing Source For Infrastructure Development: A Case Study Of Indonesia, Mohammed Ali Berawi, Suyono Dikun, Ristu Bintoro, Mustika Sari, Suci Indah Susilowati

CSID Journal of Infrastructure Development

There is a funding deficit that cannot be covered by relying solely on government money to build Indonesia’s Infrastructure; consequently, additional sources of financing are engaging the private sector to fill the gap. Insurance funds are an alternative funding source in many countries, although their application is still at an early stage. By assessing the risks faced by insurance companies involved in infrastructure investment, this paper attempts to evaluate the use of insurance money as an alternative funding source for infrastructure investment in Indonesia. The analytical hierarchical process (AHP) technique was used in the quantitative methodology of this study to …

Effectiveness Of Integrated Traffic Management Of Military Police And Traffic Police In Reducing Drive Speed N Arterial Roads: An Experimental Study, Teguh Patriot

CSID Journal of Infrastructure Development

The Indonesian National Police Traffic Corps (KORLANTAS POLRI) and the Army Staff and Command School (SESKOAD) conducted a joint study in early March 2023 to reduce the number of traffic accident victims by implementing traffic regulations by the Military Police and Traffic Police. One of the methods used by KORLANTAS POLRI is the installation of ETLE speed cameras on Jakarta toll roads, such as Cikampek, Jagorawi, Bitung, and others. At the end of 2022, 75 additional speed cameras had been installed on arterial roads in Jakarta.

The purpose of this study is to analyze the effectiveness …

Empowerment Of Increasing Economic Resilience Post Covid-19 Janjang Wulung Village Community Through Creative Economic Village Planning, Alvian Wardhana, Muhammad Ramayuda, Faza Farhan Muhammad, Acyuta Putri Nariswari, Salsa Dwi Cahya Arifin, Garin Ardi Wicaksono, Dani Rizky Dianafi, Muhammad Ivan Riyandhika Saad Psf

CSID Journal of Infrastructure Development

Janjang Wulung Village is one of seven villages located at a highland of 593.73 meters above sea level in Puspo District, Pasuruan Regency, East Java. Janjang Wulung Village has natural resource potential from coffee, apples, avocados, and forest products supported by the plantation area, reaching 280.1 and farmers of 1,072 people. The livestock sector is also one of the superior productions in Janjang Wulung Village, with each household having 3-6 dairy cattle with a population of 602 people who work as breeders. However, the condition of COVID-19 limiting social activities resulted in a 20% to 40% decrease in income. So, …

Tinjauan Analisis Desain Grafis Pada Konten Infografis Transportasi Darat Instagram Dewan Transportasi Kota Jakarta: Studi Kasus Tahun 2021, Hardika Widi Satria, Putri Ayu Ningtyas, Muhammad Anas Ramadhan Sumirat

Jurnal Vokasi Indonesia

Paper ini membahas desain grafis di dunia periklanan dan pemasaran. Desain Grafis menggunakan kata, gambar dan elemen grafis untuk berkomunikasi serta merupakan bagian dari ekspresi verbal-visual. Infografis saat ini banyak diaplikasikan di dunia periklanan. Dewan Transportasi Kota Jakarta (DTKJ) berusaha membangun brand awareness melalui medium infografis. Infografis yang dibuat merupakan infografis mengenai transportasi darat yang dibuat secara berkelanjutan, berisi tentang ketersediaan transportasi, rute transportasi, jam transportasi, kondisi transportasi, dan kebijakan mengenai transportasi guna membangun brand DTKJ itu tersendiri menjadi sebuah instansi mengenai transportasi di DKI Jakarta yang menarik, aktif, dan sustainable. Instagram digunakan oleh DTKJ sebagai salah satu pendekatan social …

Lingkungan Kerja, Employee Engagement Dan Kepuasan Kerja Karyawan Non Medis Di Rs Hermina Bogor, Nur Fadilah Dewi, Ressa Maharani

Jurnal Vokasi Indonesia

Kualitas pelayanan kesehatan di rumah sakit dapat ditingkatkan melalui lingkungan kerja, employee engagement dan kepuasan kerja yang merupakan faktor penting dalam meningkatkan kinerja karyawan. Lingkungan kerja sangat berpengaruh dalam diri karyawan dan yang berada di sekitarnya dalam menjalani tugas-tugasnya. Tujuan penelitian ini untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja karyawan non medis di RS Hermina Bogor. Penelitian deskriptif kuantitatif pada karyawan non medis RS Hermina Bogor dengan sampel berjumlah 64 orang dengan instrumen kuesioner employee engagement. Hasil penelitian didapatkan persentase karyawan non medis untuk mengetahui lingkungan kerja, employee engagement dan kepuasan kerja dapat disimpulkan bahwa lingkungan kerja karyawan …

Pemeliharaan Berkala Generator Set Rumah Sakit, Amanda Deani, Elsa Roselina, Ari Nurfikri

Jurnal Vokasi Indonesia

Generator set (genset) merupakan utilitas rumah sakit dan termasuk dalam pengawasan instalasi sarana prasarana rumah sakit. Keandalan waktu genset untuk memberikan suplai otomatis harus tercatat dan dievaluasi secara berkala, karena hal ini memengaruhi suplai listrik untuk peralatan medis yang berhubungan langsung dengan keselamatan pasien. Salah satu kegiatan yang harus disiplin dalam pelaksanaannya adalah pengisian checklist pemeliharaan. Penelitian ini dilakukan untuk mengetahui gambaran dalam pemeliharaan generator set secara berkala. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan merupakan data sekunder yang meliputi data pemeliharaan, data operasional, dan data kerusakan genset Tahun 2021. Data yang dianalisis adalah perhitungan Specified Operating Time (SOT), …

An Assessment Of Urban Change And Its Drivers In Suleja Local Government Area Of Niger State, Nigeria, Bamiji Michael Adeleye, Kenneth Ssemwogerere, Paul Isolo Mukwaya, Amin Tamale Kiggundu, Fredrick Omolo-Okalebo, Lydia Mazzi Kayondo

CSID Journal of Infrastructure Development

The knowledge of urban change is critical to the management and planning of urban areas. Robust geospatial technologies have increasingly enhanced our understanding of urban change. This paper employs remote sensing and GIS data from the earth explorer data archive to assess the character and pattern of urban change in Suleja Local Government Area (Niger State in Nigeria) and its drives from 1987 to 2019. The nature and character of urban change are examined from the lens of the urban intensity index and the urban land use/cover change. Data from the geospatial techniques were corroborated with secondary data from the …

Could Investors’ Attention In News Hunting Affect The International Capital Market?, Sukmawati Sukamulja, Stefanny Thedora

The Indonesian Capital Market Review

The study of investors’ attention while making decisions in the capital market focuses on some spe- cific keyword searches in the leading search engine platform, namely Google Search Volume Index. This is because investors need to gather related information for the efficiency and effectiveness of their decision-making process. This study aims to provide empirical evidence regarding the effect of investors’ attention on the rate of return, trading activity, and volatility. It offers a new broad perspec- tive on the international capital market, which is projected as the key player in the global economy in the upcoming years, representing both developing …

Cryptocurrency Investing: Millennial Decision Making, Angelin S. Kiruba Dr, Bharathi R Dr, Madhumithaa N Dr

The Indonesian Capital Market Review

Investor perceptions of various investment modes can differ based on factors such as experience, earnings, risk tolerance, liquidity preferences, and so on. Understanding the viewpoints of young in- vestors is essential when assessing cryptocurrency investments. This study evaluates the investment decisions of 103 young investors in the cryptocurrency market, using regression and factor analysis for data analysis. The findings indicate that investors have a fundamental understanding of the risks associated with cryptocurrency investments. However, there is a notable need for enhancing the ef- fective management of these risks. The study affirms the reliability of the measures used, accurately capturing the …

The Urgency And Strategic Role Of Maqasid Shari'ah And Maslahah In Responding To The Legal And Economic Challenges Of Muslim Business, Fadhli Suko Wiryanto

Journal Of Middle East and Islamic Studies

The study of maqashid shari'ah began to receive intensive attention after the Prophet's death, especially when the Companions were faced with new problems and social changes that had never occurred when the Prophet Muhammad was still alive. With the existence of social changes as a result of the demands of the times and the dynamics of society, thus demanding the creativity of the friends seriously to conduct a study of the maqashid shari'ah as an effort to make legal breakthroughs to anticipate social changes that occur. Maqashid shari'ah and maslahat have a very urgent and strategic role to be used …

The Effect Of Risk Profile In Pandemi Outbreak To Banking Financial Performance Case Study In Indonesia, Fajar Abdullah

Journal Of Middle East and Islamic Studies

The risk profile that occurred within the scope of banking during the Covid 19 pandemic which was quantitatively reflected in the microeconomic ratios of the BOPO, NPF/NPL, FDR/LDR ratios, and macroeconomics in this case, inflation and the USD exchange rate, were the main factors in the decline in the soundness level bank which is reflected in the value of the bank's financial performance ratio, namely Return on Assets due to. The objects in this study are the general Islamic and conventional banking industry, with data observations including BOPO, NPF/NPL, FDR/LDR, inflation, and the USD exchange rate. By comparing the effect …

Defining Social Inclusion For People With Disabilities In Governance: Scoping And Thematic Literature Review, Ismi Dwi Astuti Nurhaeni, Prama Wiratama, Intan Sani Putri, Asbiyal Nurdin, Asal Wahyuni Erlin Mulyadi, Tiyas Nur Haryani, Desiderius Priyo Sudibyo

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Consensus on a precise definition of social inclusion for people with disabilities remains elusive. This study aims to systematically review the definition of Social Inclusion for People with Disabilities in Governance (SIPDG) based on the related literature and offer basic theoretical insight into what might be considered relevant for establishing a definition of SIPDG. A scoping review was conducted with a qualitative synthesis of literature from SCOPUS. Articles were identified by final keywords of "social inclusion" AND “disability”*. The search produced 8,305 articles, of which 149 articles were included in the scoping review. A coding method was applied in the …

The Influence Of Internal Marketing On Employee Performance In The Ghanaian Public Sector: The Mediating Role Of Organizational Commitment, Francis Osei, Alfred Owusu, Collins Kankam-Kwarteng, Gertrude Agyemang

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This research assessed the influence of internal marketing on employee performance in the public sector of Ghana, as mediated by organizational commitment. This research was conducted on a total of 300 public sector workers in Ghana, of whom 200 responses were received, representing a response rate of 66.6%. Purposive and convenience sampling techniques were adopted. The PLS-SEM technique was implemented to determine the associations among the variables. The research results reveal significant associations among internal marketing, employee performance, and organizational commitment. Moreover, a partial role is played by organizational commitment. The research findings indicate that the public sector, particularly Metropolitan, …

The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, …

A Comparative Study On Contract-Based And Coproduction-Based Entrepreneurship Training Programs: A Study Case Of Jakarta Province, Fazlur Rahman Hassan, Muhammad Rizqy Anandhika, Maulana Fajrul Izzi

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Training is essential to guide and equip SMEs with the necessary skill sets to adapt to the disruption of the COVID-19 pandemic. The budget limitation urged DKI Jakarta Provincial Government (DJPG) to change their conventional training program for SMEs and arrange an IT-based platform enabling all city entities, including private and non-private sectors, to participate in a coproduction scheme. This study employed the performance outcomes framework to examine the impacts of coproduction in entrepreneurship training for SMEs by comparing contract-based and coproduction-based training conducted by DJPG, including the impacts on the deliverables and budget. The results indicate that overall, coproduction-based …

Analisis Tren Saham Cfd, Forex Dan Kripto Menggunakan Pendekatan Fuzzy, Yulius Eka Agung Saputra

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menemukan solusi untuk mengatasi ketidakpastian dalam menentukan waktu yang tepat untuk bertransaksi dan berinvestasi dalam produk derivatif perdagangan valas. Metode yang digunakan adalah dengan menguji beberapa indikator teknikal, seperti Ichimoku, KSA, Fuzzy Logic, dan Expert Advisors, pada semua pasangan yang diuji berdasarkan sesi (Jepang, London, AS). Hasilnya menunjukkan bahwa penggunaan kombinasi indikator teknikal ini dapat memberikan keuntungan maksimum dan kerugian tertunda minimum untuk semua pasangan yang diuji, sehingga dapat membantu para pedagang untuk menentukan kondisi yang tepat untuk berdagang dan berinvestasi yang diperkuat dengan nilai Mean Square Error (MSE) sebesar 5% dan Mean Absolute Percentage Error …

Organizational Inertia, Digital Capabilities, Digital Transformation, And Firm Competencies, Adhi Ari Utomo, Mira Maulida, Soebowo Musa

The South East Asian Journal of Management

Research Aims: This research aims to investigate the impact of organizational inertia on digital capabilities and digital transformation to optimize firm competencies.

Design/Methodology/Approach: The dataset was produced through a quantitative survey of 125 firms in Indonesia using the Structural Equation Model (SEM) to analyse the data.

Research Findings: The results of this study indicate that organizational inertia indirectly impacts firm competencies through digital capabilities and digital transformation. Organizational inertia impacts digital capabilities, not digital transformation, whereas digital capabilities impact digital transformation and a firm’s competencies.

Theoretical Contribution/Originality: This study contributes to the literatures on organizational behaviour and strategic management by …

The Influence Of Push-Pull-Mooring Effects On E-Wallet Customer Switching In Generation Z In Dki Jakarta, Eka Yunita, Jono Mintarto Munandar

The South East Asian Journal of Management

Research Aims: This research aims to identify the characteristics of Generation Z e-wallet customers in DKI Jakarta; analyse the effect of push-pull-mooring effects on switching intention, the moderating effect of the mooring effects on the relationship between push effects and pull effects with switching intention, and the effect of switching intention on the switching behaviour of Generation Z e-wallet customers.

Design/Methodology/Approach: There were 262 respondents, using non-probability sampling with the purposive sampling method. The data analysis technique used is descriptive analysis and SEM-PLS.

Research Findings: The results of this study indicate that the push effects do not affect switching intention. …

Antecedents And Outcome Of Trainees’ Motivation: Evident From South East Asia, Nur Izzaty Mohamad, Azman Ismail, Ishak Abd Rahman, Mustafa Zihni Tunca, Elok Savitri Pusparini, Rino Rino

The South East Asian Journal of Management

Research Aims: This study examines the effect of training content on trainee outcomes and the mediating role of trainees’ motivation in the relationship between training content and organisational citizenship behaviour.

Design/Methodology/Approach: A cross-sectional research design was employed to collect 320 survey questionnaires from employees at the Malaysian federal government’s central agencies in Kuala Lumpur Federal Territory. The SmartPLS software programme was utilised to assess the quality of the instrument and subsequently test the hypotheses.

Research Findings: The results demonstrate that training content significantly determines trainee outcomes. Trainees’ learning motivation significantly mediates the relationship between training content and organisational citizenship behaviour. …

The Mediating Role Of Attitude In The Relationship Between The Extrinsic And Intrinsic Attributes Of Japanese Frozen Foods And Consumers’ Intention To Purchase Them: Evidence From Malaysia, Nor Asiah Omar, Aishath Lahath, Rifelly Dewi Astuti, Nurul Atasha Jamaludin, Syed Shah Alam

The South East Asian Journal of Management

Research Aims: To examine the intrinsic and extrinsic factors affecting consumers’ attitudes toward Japanese-made frozen foods and, hence, consumers’ purchasing behaviour.

Design/Methodology/Approach: Consumers who were aware of Japanese-made frozen foods were the sample chosen. Convenience sampling plus a cross-sectional, self-administered online survey questionnaire collected data from 307 participants.

Research Findings: Findings showed that brand reputation, halal label, convenience, and food quality were positively related to attitude towards Japanese frozen food, whereas health consciousness was negatively associated with attitude. Attitudes toward Japanese frozen foods were found to mediate relationships between brand reputation and purchase intention, halal label and purchase …

Stakeholder Power And Sustainability Disclosure: Stakeholder Salience Perspective, Suria Majdi, Norman Mohd Saleh, Maizatulakma Abdullah, Norazlan Alias

The South East Asian Journal of Management

Research Aims: This study tests the effects of different stakeholder power (shareholders, employees, customers, business partners, community, government, NGOs, and media) on sustainability disclosure using stakeholder salience theory. Extending from this perspective, this study makes separate assumptions for each stakeholder and determines which one had the most power over sustainability disclosure.

Design/Methodology/Approach: The study adopts a journalism (i.e., news framing) approach and observes the element of power in sustainability disclosure using content analysis. The sample comprises of panel data of 140 listed firms in the construction and property sector in Malaysia.

Research Findings: The results show that the employees, community …

Factors Influencing The Successful Implementation Of Talent Management In The Indonesian Ministry Of Finance, Ahmad Rifai, M. Syamsul Maarif, Anggraini Sukmawati

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Talent management has been widely discussed since the introduction of The War for Talent. This study aims to analyze factors that influence the successful implementation of talent management in the Ministry of Finance and analyze employee perceptions and priorities for talent management development. The population in this study included 80,996 employees of the Ministry of Finance, with a total sample of 408 people. The research employed a descriptive approach and Importance Performance Analysis (IPA). The results indicate that organizations need to motivate and facilitate employees to adapt to organizational developments, provide equal opportunities for growth for all employees, develop the …

A Theoretical Reflection On The Past, Present, And Future Of Employee-Organization Relationship: A Systematic Literature Review, Fatemeh Rezazadeh, Mir Ali Seyyed-Naghavi, Sima Rezazadeh

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

Considering the changes in the social and economic environment in the past two decades and their ongoing status in the new century, it is unanimously believed that the nature of employee-organization relationship (EOR) has changed significantly. EOR, as a research field, has increasingly been recognized as a locus of research on organizational behavior, human resource management, and employment relationships. There is a research demand to integrate the academic literature to reach a better understanding of EOR. Adopting the methodology of systematic literature review proposed by Centobelli et al. (2017), the present research provides a comprehensive analysis of eighty pieces of …

Financial Literacy, Risk Perception, And Investment Preferences: A Study On Millennials In Jakarta, Aziz Wisnu Putra, Maria Eurelia Wayan

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

The investment trend in Indonesia has increased with the presence of investors categorized as the millennial generation. The determination of investment instruments selected is influenced by the level of financial literacy and risk perception of the investors. This study aims to analyze how financial literacy and risk perception affect investment preferences amongst the millennials. Using the millennials in the five municipalities of Jakarta as a case in point, this study contributes to providing analytical data and an overview of the level of financial literacy and risk perception as well as the investment preferences of the millennial generation. The findings of …

Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania

Jurnal Vokasi Indonesia

PT TASPEN (Persero) merupakan Badan Usaha Milik Negara (BUMN) yang ditunjuk oleh pemerintah untuk melakukan penyelenggaraan dan pengelolaan Program Pensiun untuk Aparatur Sipil Negara (ASN). Program Pensiun bertujuan untuk memberikan penghasilan dan meningkatkan kesejahteraan pegawai saat berhenti bekerja atau memasuki usia pensiun. Salah satu jenis manfaat Program Pensiun yang diselenggarakan oleh PT TASPEN (Persero) adalah Program Pensiun Pertama yang bertujuan untuk memberikan hak pensiun setiap bulannya ketika peserta mencapai batas usia pensiun. Dalam pelaksanaan pengajuan klaim pensiun terdapat prosedur yang jelas dan sederhana untuk mencapai sistem pelayanan yang baik. Prosedur pengajuan di PT TASPEN (Persero) Cabang Bogor dapat dilakukan secara …

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …