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Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM
Get PDFThis study aims to empirically examine the effect of the level of understanding of taxation, tax sanctions, taxpayer awareness, and tax socialization on taxpayer compliance of e-commerce merchants. The research was conducted on online business people in OKU Regency. The sampling method used saturated sampling and the sample size was measured by the saturated sampling formula. The analytical method used is Multiple Regression Analysis. The results showed that the level of understanding of taxation, tax sanctions and awareness of taxpayers had no partial effect on taxpayer compliance of e-commerce merchants, while taxation socialization had a significant effect on taxpayer compliance of e-commerce merchants.
Keywords : Understanding, Sanctions, Awareness, Socialization, Tax Compliance
Abstrak
Penelitian ini bertujuan untuk menguji secara empiris pengaruh tingkat pemahaman perpajakan, sanksi pajak, kesadaran wajib pajak, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak pedagang e-commerce penelitian dilakukan pada pelaku bisnis online di Kabupaten OKU. Metode pengambilan sampel menggunakan sampling jenuh dan ukuran sampel diukur dengan rumus sampling jenuh. Metode analisis yang digunakan adalah Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa tingkat pemahaman perpajakan, sanksi pajak dan kesadaran wajib pajak tidak berpengaruh secara parsial terhadap kepatuhan wajib pajak pedagang e-commerce, sedangkan sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak pedagang e-commerce.
Kata Kunci: Tingkat Pemahaman Perpajakan, Sanksi Pajak, Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kepatuhan Wajib Pajak Pedagang E-Commerce
IMPLEMENTASI PENDEKATAN KONSTRUKTIVISME DALAM PEMBELAJARAN MENULIS TEKS EKSPOSISI SISWA KELAS X SMAN 1 SEBERIDA
Get PDFThis study aims to determine the level of students\u27 ability to write expository texts through a constructivism approach. The class that was used as the experimental class was class X MIPA A, which amounted to 35 students with a sample that would be used as many as 30 students. The data of this research is an essay test instrument which is carried out at the time of the pre-test before the learning process is carried out, and the post-test which is carried out after the learning process is carried out. From the results of the study, the average pre-test was 60.63, and the post-test average was 81.93. From the results of hypothesis testing, it was obtained that tcount < ttable at the 95% confidence level or 1-5 percent, namely 0.7428 <2.0450, so the average post-test value in the experimental class was significant. Based on the results of the study, it can be concluded that learning using a constructivist approach can help improve students\u27 ability to write expository texts, which can be seen from the average value of pretest to posttest
APPROXIMATE STRING MATCHING UNTUK PENCARIAN KATA DALAM KAMUS BAHASA INDONESIA MENGGUNAKAN ALGORITMA JARO WINKLER
Get PDFAbstract : Language is the main thing in order to communicate with others both verbally and in writing. In language there is a meaning of words or sentences that can be accepted and understood if delivered with good and correct grammar. Dictionary is a tool used to know the meaning of a word. Currently, dictionaries are no longer conventional but are digital-based so that they can be accessed freely. This research aims to build a word search application in the dictionary Indonesian by applying the approximate String Matching method in word search on a Web-based Indonesian dictionary using jaro Winkler\u27s algorithm. The research will also provide information about the time required by the system in string search, word suggestions, word meanings, sample sentences and images. Computational time testing results showed that jaro winkler\u27s algorithm had a very effective quadratic runtime complexity on short strings. In addition, a lot of data in the database affects the search time but provides a word that is closer to the word searched. Functional testing to determine the performance of the software system shows that all parts of the system can run well according to the desired purpose when building the system
PEMANFAATAN WHATSAPP GRUP SEBAGAI MEDIA KOMUNIKASI DI KALANGAN ORANG TUA MURID: indonesia
Get PDFThis research is entitled Utilization of WhatsApp Groups as Communication MediaAmong Parents of Students. This research is a qualitative research. This research aims to find outhow the use of WhatsApp groups among parents of students. The subjects in this study consisted ofthe originator of the initial WhatsApp group formation and other group members as well as severalteachers using the Pierre Levy theory of new media as the theoretical basis of the research entitledthe use of WhatsApp gruo as a medium of communication among parents of students. Judging fromthe Whatsapp application, it can make it easier to interact because through this whatsapp groupyou can add more friends, and certainly make it easier for users to get to know each other withinthe scope of SDN 57 Oku Group. Based on the analysis of the research results it can be concludedthat utilization whatsapp group affects the dissemination of learning information at SDN 57 Okuclass 2A whatsapp features are used to disseminate learning information, including group chats,photos, videos, voice messages, and documents. Use of whatsapp groups to communicate betweenhomeroom teachers and parents, suggest information in the form of announcements to distributelesson materia
INTERVENSI MODIFIKASI PERILAKU PADA ANAK YANG MENGALAMI GANGGUAN SIKAP MENENTANG DENGAN KONDISI KELUARGA YANG DISFUNGSIONAL
Get PDFA dysfunctional family is one of the factors that can trigger children to experience defiant behavior disorders. This disorder is characterized by defiant behavior, disobedience to orders, and provocative behavior. The purpose of this study was to determine the success of behavior modification interventions in children with behavioral disorders of defiance with dysfunctional family conditions. This study uses a quantitative approach with an experimental method using a single case pre test post test design. The participant of this research is one child who is 12 years old and has a behavior disorder of defiance. The assessment techniques used in this study were observation, interviews, and psychological test tools to assist researchers in writing a description of psychological dynamics. Researchers used behavior modification interventions to overcome defiant behavior disorders in children, the intervention was given in 3 sessions with a duration of approximately 60 minutes. The results of this study indicate that behavior modification interventions are appropriate for children who experience defiant behavior disorder with dysfunctional family condition
REGULASI DIRI DALAM BELAJAR MAHASISWA DITINJAU DARI ORIENTASI TUJUAN DAN KELEKATAN TEMAN SEBAYA
Get PDFSelf-regulated learning is the ability of an individual to play an active role in the learning process both in metacognition, motivation, anda behavior. One of the factors that influence self-regulated learning is goal orientation and peer attachment. The study aims to analyze the relationship between goal orientation and peer attachment with self-regulated in student learning. The implication in this study is how students pursue meaningful learning by using self-regulated in good learning. This type of research is quantitative. The method of data collection in this study was to use three types of psychological scales, namely self-regulates learning, goal orientation, and peer attachment in the from of a questionnaire distributed throught google from media. The subjects in this study were 480 active students of UIN Raden Intan Lampung. The sampling technique using accidental sampling. Validity in this study using content validity and reliability using cronbach’s alpha. In this study using partial correlation and multiple regression data analysis techniques wuth the JASP software version 0.16.3.0. The results in this study obtained a value of R = 0.843 with a value of F = 165.083 (p<0.01) it shows that there is a significant positive relationship between goal orientation and peer attachment with self-regulated learning in university students. Goal orientation variables and peer attachment have an effect of 71.1% on self-regulated learning in university sudents.
PENGARUH CAMPURAN ABU LAYANG DAN ABU SEKAM PADI TERHADAP KEKUATAN KOMPRESI GEOPOLIMER MORTAR RINGAN
Get PDFPada umumnya mortar geopolimer merupakan mortar yang bebas dari pemakaian PC sebagai pengikatnya, sehingga mortar geopolimer bisa dijadikan terobosan untuk menghentikan penggunaan PC. Penelitian dilakukan secara eksperimental, dikarenakan menggunakan jurnal ilmiah dan penelitian-penelitian terdahulu sebagai referensi, penelitian ini membahas tentang penggunaan alumunium powder dalam pembuatan mortar ringan geopolimer yang berbahan dasar fly ash dan abu sekam padi, dengan tujuan untuk mengetahui jumlah campuran alumunium powder yang optimal terhadap kuat tekan mortar geopolimer. Penelitian ini dilakukan di laboratorium teknik sipil Institut Teknologi Pagar Alam, untuk pemeriksaan kuat tekan mortar geopolimer benda uji yang di gunakan berupa kubus yang berukuran 5x5x5 cm dengan komposisi campuran NaOH : Na2SiO3 = 1:2,5, activator : Precursor = 1.5:1 Konsentrasi NaOH = 12 M untuk perbandingan penggunaan fly ash : abu sekam padi = 75 : 25 % menggunakan alumunium powder sebanyak 0, 0.5, 0.75 dan 1 %. Pengujian kuat tekan mortar dilakukan setelah umur perawatan 7, 14, 28 hari. Hasil kuat tekan yang didapat pada masing-masing komposisi campuran alumunium powder sebesar 24,7 Mpa, untuk mortar geopolimer dengan campuran serbuk alumunium powder sebanyak 0.5 %, 0.75% dan 1 % memiliki kuat tekan masing-masing 19,3 Mpa, 16,5 Mpa, 12,20 Mpa
Evaluasi Kualitas Hasil Produksi Urea Diperusahaan Pupuk Menggunakan Metode Kansai Engineering
Get PDFPupuk urea merupakan jenis pupuk yang paling sering dicari dipasaran karena banyak digunakan dalam dunia pertanian, sehingga PT PUSRI Palembang memproduksi pupuk urea dalam jumlah besar untuk memenuhi kebutuhan pupuk nasional. Dalam penelitian ini adapun metode yang digunakan adalah metode kuantitatif dengan pendekatan Kansai Engineering. Pengumpulan data didapatkan dari data primer dan sekunder ,kemudian diolah menjadi angket yang disebarkan kepada karyawan yang terlibat dalam proses produksi. Kemudian didapatkan hasil dari pengolahan angket tersebut kemudian disimpulkan peningkatan terdapat pada peningkatan kualitas produk setelah dilakukannya penambahan injeksi cairan formal dehyde. Peningkatan terjadi dapat dilihat dari kualitas pupuk yang mana nilai nya mencapai 79% responden menyatakan bahwa peningkatan terjadi dari kondisi pupuk dan menurut lab departemen tehnik proses peningkatan Crungshing Strenght tertinggi didapat dari variabel HCHO 0,235% dari 17,88 ke 19,24 kg/Cm2. Dan peningkatan terjadi juga dalam aspek lingkungan dimana terjadi pengurangan debu urea pada area produksi, berdasarkan jawaban responden yang mencapai 75%.
 
Analisis Dan Perancangan Sistem Informasi Pengelolaan Aset (Studi Kasus: Satuan Kerja Teknologi Informasi PT. Bukit Asam, Tbk)
Get PDFAset adalah sumber daya dengan nilai ekonomi yang dimiliki oleh individu, perusahaan, atau negara dengan harapan akan memberikan manfaat di masa yang akan datang. Jenis aset umum yaitu: Aset lancar, aset tidak lancar, aset fisik, aset tidak berwujud, aset operasi, dan aset tidak beroperasi. Mengklasifikasikan jenis-jenis aset dengan benar sangat penting untuk kelangsungan hidup sebuah perusahaan. Perusahaan adalah organisasi modern dan yang menjalankan aktivitas tertentu untuk mencapai sebuah tujuan. Selain mencari keuntungan, tujuan perusahaan adalah pertumbuhan yang berkelanjutan dan meninggalkan kesan positif di mata masyarakat. Analisis dan perancangan sistem informasi pengelolaan aset merupakan solusi dari masalah yang dijelaskan oleh UML), menggunakan diagram BPMN untuk memodelkan proses bisnis yang berjalan di perusahaan, dan menggunakan use case diagram untuk memodelkan desain data. Sistem ini mampu mengelola permintaan, penerimaan, pendistribusian, data aset, serta pembuatan laporan aset dan laporan MPP
Analisis Keberhasilan Usaha Ditinjau Dari Pelayanan, Harga Dan Lokasi Pada Usaha Kuliner Di Desa Batumarta II Kabupaten OKU Provinsi Sumatera Selatan
Get PDFThis research was conducted by analyzing the effect of service, price, and location on business success for all culinary entrepreneurs in Batumarta II Village. We used the saturated sample method for all the population as a sample, namely as many as 25 culinary business owners in Batumarta II. The location of this research is in Batumarta II Village espesially in the area of Block P, Block O, Block D, and Baturaden Gotong Royong Market, Lubuk Raja District, Ogan Komering Ulu Regency, South Sumatra Province. The results showed that service, price, and location simultaneously or partially influence business success. Service quality positively influences business success which means that better service received by consumers will increase business success. Price also positively affects business success. That means profits will increase if the price increases. Otherwise, profit is an indicator of business success. The location has a positive influence on business success. It means a good place makes consumers could access products easily.
Keywords: service, price, location, business success
Abstrak
Penelitian ini dilakukan dengan menganalisis pengaruh pelayanan, harga dan lokasi terhadap keberhasilan usaha pada seluruh pengusaha kuliner di Desa Batumarta II. Metode sampel jenuh diterapkan pada penelitian ini dimana semua populasi digunakan menjadi sampel yaitu sebanyak 25 pemilik usaha kuliner di Batumarta II. Lokasi penelitian ini diambil di Desa Batumarta II diantaranya meliputi wilayah blok P, Blok O, Blok D dan Pasar Gotong Royong Baturaden Kecamatan Lubuk Raja Kabupaten Ogan Komering Ulu Provinsi Sumatera Selatan. Hasil penelitian menunjukkan bahwa variabel pelayanan, harga dan lokasi terhadap keberhasilan usaha baik secara simultan maupun parsial. Variabel pelayanan memiliki pengaruh positif terhadap keberhasilan usaha. Semakin baik pelayanan yang diterima konsumen akan meningkatkan keberhasilan usaha. Variabel harga memiliki pengaruh positif terhadap keberhasilan usaha. Kenaikan harga akan menaikkan harga jual sehingga akan membuat laba meningkat. Laba yang meningkat merupakan indikator dari suatu keberhasilan usaha. Variabel lokasi memiliki pengaruh positif terhadap keberhasilan usaha. Lokasi yang strategis memudahkan konsumen dalam melakukan akses pembelian terhadap sutu produk.
Kata kunci: pelayanan, harga, lokasi, keberhasilan usah