Tractare: Jurnal Ekonomi-Manajemen

Strategies For Strengthening Employee Performance: The Synergistic Influence Of Training, Compensation, And Motivation At PT PCI Elektronik Internasional

Agus Sekti Susila Atmojo , Brigida Endah Nuraeni , Edi Sumarya — Sat, 31 May 2025 00:00:00 +0000

This study aims to analyze the effect of training, compensation, and motivation on employee performance in the Quality Department of PT PCI Elektronik Internasional in Batam City. The research approach used is quantitative, with 89 respondents determined using the Slovin formula. Data collection was carried out through an online questionnaire using Google Forms, and the data was analyzed using SPSS software. The results showed that training had a positive and significant effect on employee performance (account = 4.921> stable = 1.662; significance 0.000 <0.05). Motivation also showed a positive and significant effect (account = 4.514> ttable = 1.662; significance 0.000 <0.05). However, compensation showed a significant negative effect on performance (account = -2.316 <ttable = 1.662; significance 0.023 <0.05). Simultaneously, the three variables have a significant effect on performance (Fcount = 74.156 > Ftable = 2.71; significance 0.000 < 0.05). The contribution of training, compensation, and motivation variables to employee performance is 72.4%, while 27.6% is influenced by other factors outside this study. These results indicate that training and motivation are the main strategies for improving performance, while the compensation system needs to be reviewed.

Synthesis And Critical Analysis Recent Developments In Taxation Research

Karona Cahya Susena, Wike Anggraini — Sat, 31 May 2025 00:00:00 +0000

Tax research is a rapidly evolving field, covering various critical topics related to taxpayer compliance, administrative efficiency, and the impact of fiscal policies. This study aims to synthesize and critically analyze the latest developments in the tax research literature. Through a comprehensive review of 10 recent journals, significant trends were identified, such as the increased use of big data for compliance analysis, the application of blockchain technology for transparency, and efforts to enhance public awareness and participation in the tax system. Additionally, the critical examination also revealed challenges that still need to be addressed, such as the gap between policy and implementation, as well as ethical issues related to the use of personal taxpayer data. These findings provide a holistic view of the direction of tax research development and recommendations for future research and policy agendas.

The Influence of Taxpayer Awareness, Taxpayer Compliance and Tax Inspection on Income Tax Revenue at KP2KP Manna

Nenden Restu Hidayah, Elvemas Nopentri — Sat, 31 May 2025 00:00:00 +0000

The state's main income comes from tax revenues, which are used to finance various community needs and state progress. Tax revenue receipt is influenced by taxpayer awareness, taxpayer satisfaction, and tax audits. Does taxpayer awareness have a positive effect on income tax revenue, taxpayer awareness has a positive effect on income tax revenue, and tax audits have a positive effect on income tax revenue. This type of research is called quantitative explanatory research because the aim of this research is to test hypotheses to explain the causal relationship between variables. This study will be carried out using a quantitative approach. The total number of samples used was 45, because the population was only 45. An important step in research is data analysis. It is impossible to enter the discussion stage and make conclusions about the research results without analyzing the data from this research.

Strategis to Avoid Tax Penalties and Common Errorsin VAT and Income Tax Reporting

Heskyel Pranata Tarigan , Rahmat Nurwahid Mw — Sat, 31 May 2025 00:00:00 +0000

Tax compliance is a critical responsibilitu for individuals and busisnesses. Howener, errors in reporting Value-Added Tax (VAT) and Income Tax (PPh) can lead to penalties that negatively impact financial stability. This article outlines strategies to avoid such penalties, including understanding tax obligations, using tax software, meeting deadlines, and avoiding common mistakes such as incorrect calculations or incomplete reporting. It also highlights the importance of consulting tax professionals, maintaining proper documentation, and utilizing available tax incentives. By implementing these strategies, tax reporting can be more accurate, risks can be minimized, and financial management optimized.

Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia

Karona Cahya Susena, Muhammad Roky Prasetya — Sat, 31 May 2025 00:00:00 +0000

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.

The Role of Customs in Internasional Trade and National Economic Protection

Nenden Restu Hidayah , Alif Novliyan Alamsyah — Sat, 31 May 2025 00:00:00 +0000

Customs plays a vital role in facilitating internasional trade while protecting national economic interests. This article explores the multifaceted functions of cutoms, including streamlining export-import processes, safeguarding domestic industries, and ensuring national security. As a trade facilitator, customs simplifies procedures, supports small and medium enterprises (SMEs), and implements digital solutions like the National Single Window. To protect local industries, customs enforces anti-dumping measures, import tariffs, and controls on hezardous goods. Additionally, customs secures borders from smuggling, counterfeit products, and unsafe imports. As a source of state revenue, customs collects duties and excise taxes to support national development. Customs also enforces internasional trade agreements and promotes sustainable trade agreements and promotes sustainable trade through green initiatives. This dual role highlights customs strategic importance in balancing global economic integration with national interests.

The Role of Payment Technology and Digital Marketing in Shaping Gen Z Consumer Behavior: A Literature Review and Future Research Directions

Pilifus Junianto, Vina Apriliani Suudiah — Sat, 31 May 2025 00:00:00 +0000

Generation Z, as digital native consumers, exhibit unique behavioral patterns in adopting digital payment technologies and responding to digital marketing strategies. This article reviews 20 reputable international journals related to the role of digital payment technology and digital marketing in shaping Generation Z's consumer behavior. Through thematic analysis, it is found that ease of use, security, and trust are the main drivers of digital payment adoption, while personalized and interactive digital marketing effectively increases purchase intentions and loyalty. The study also highlights the synergistic interaction between payment technology and digital marketing, which remains underexplored comprehensively. This article recommends longitudinal studies, integrated approaches combining technology and marketing aspects, qualitative methodologies, as well as exploration of security and cultural issues as crucial directions for future research.

Analysis Of Factors Affecting Entrepreneurial Interest Among Management Students At STIE Bentara Persada, Batam

Laurensius Dihe Sanga, Bernardus Somi Balun — Sat, 31 May 2025 00:00:00 +0000

This research aims to analyze the factors that influence students' entrepreneurial interest, focusing on entrepreneurial characteristics such as risk-taking courage, future orientation, and other contextual factors. The subjects of this study were 30 students from STIE Bentara Persada who participated in filling out a questionnaire related to entrepreneurial interest. The research findings show that 50% of students have leadership qualities; 36.7% of students have the courage to take risks, while 26.7% are future-oriented. Another factor found is that only 10% of students had an entrepreneurial spirit since childhood, while 33.3% feel capable of solving problems in business. This analysis also identifies that the environment, family support, and personal motivation play an important role in shaping students' entrepreneurial interest. Based on these results, it is concluded that balancing risk-taking courage and long-term orientation is key to encouraging entrepreneurial interest among students. There is a need for a more comprehensive entrepreneurial curriculum and increased access for students to gain practical experience in the business world.

Strategies To Improve Member Satisfaction Through Analysis Of The Work Environment, Motivation, And Service Quality At CU Tunas Harapan Kota Batam

Brigida Endah Nuraeni, Edi Sumarya — Sat, 31 May 2025 00:00:00 +0000

This study aims to formulate strategies to improve member satisfaction by analyzing the influence of work environment, motivation, and service quality at the CU Tunas Harapan Savings and Loan Cooperative in Batam City. A quantitative approach was employed, involving a population of 190 individuals, with a purposive sampling technique used to select 129 respondents. Data were collected through an online questionnaire distributed via Google Form and analyzed using SPSS version 26. The results show that, partially, the work environment has a positive and significant effect on member satisfaction (t-value = 2.115; p-value = 0.036). However, motivation and service quality did not have a significant individual impact (t-value = 0.981 and 1.159; p-value = 0.328 and 0.249, respectively). Simultaneously, all three independent variables work environment, motivation, and service quality have a positive and significant effect on member satisfaction (F-value = 19.194; p-value = 0.000). These findings suggest that strategies to improve member satisfaction at CU Tunas Harapan should prioritize strengthening the work environment, while also considering improvements in motivation and service quality as integral components of comprehensive and sustainable cooperative development.

The Influence Of Service Quality, Price, And Promotion On Customer Satisfaction At Dewy Laundry Batam

Josepin Harianja, Imelda Tamba — Sat, 31 May 2025 00:00:00 +0000

This study aims to determine the effect of service quality, price and promotion on customer satisfaction at Dewy Laundry Batam. This study also aims to analyze the most dominant factors influencing customer satisfaction at Dewy Landry Batam Batam. The population used in this study were regular customers of Dewy Landry Batam. The sample in this study was 100 respondents and the sampling technique used was the saturated sampling technique, namely the sampling technique when all members of the population are used as samples. The results of the study were obtained as follows: there is a positive and significant influence of service quality on customer satisfaction, there is a positive and significant influence of price on customer satisfaction, there is a positive and significant influence of promotion on customer satisfaction at Dewy Laundry Batam. Based on the beta value, it is known that the variable that has a dominant influence on customer satisfaction (Y) is the price variable (X2) with a beta value of 0.516 (51.6%).

The Influence Of Product Quality, Marketing Strategy, Price, And Location On The Purchase Decision Of Batik Batam At Dekranasda Kota Batam

Dini Anggraini, Edwin Agung Wibowo, Felia Almira — Sat, 31 May 2025 00:00:00 +0000

This study aims to determine and analyze the effect of product quality, marketing strategy, price, and location on purchasing decisions for Batam batik at Dekranasda Batam City. This type of research is quantitative with a population of 750 respondents of Batik Dekranasda consumers in Batam. The sampling technique in this study used probability sampling using the Slovin formula so that a sample of 90 respondents was obtained. The data was obtained by using interview instruments and questionnaire instruments which had been tested for validity and reliability. Data analysis using multiple regression and hypothesis testing using SPSS version 26 test tool. The results of this study concluded that product quality has a significant effect on purchasing decisions, marketing strategies partially have a significant effect on purchasing decisions, prices partially have a significant effect on purchasing decisions, and location partially has a significant influence on purchasing decisions and simultaneous testing shows that product quality, marketing strategy, price, and location together have a significant effect on purchasing decisions.

The Influence Of Education, Training, Compensation, And Work Discipline On Teacher Performance At State Elementary School 001 Batu Aji Batam

Rona Tanjung, Dini Anggraini, Edwin Agung Wibowo, Imelda Tamba — Sat, 31 May 2025 00:00:00 +0000