3 research outputs found
PENGARUH BUDAYA ORGANISASI DAN KARAKTERISTIK PEKERJAAN TERHADAP PERILAKU KEWARGAAN ORGANISASI MELALUI KETERLIBATAN KERJA PADA KARYAWAN PERUMDA DELTA TIRTA SIDOARJO
Get PDFKaryawan yang menunjukkan perilaku kewargaan organisasi pada
umumnya akan meningkatkan efisiensi dan efektivitas perusahaan. Permasalahan
yang terdapat di Perumda Delta Tirta Sidoarjo adalah masih ada karyawan belum
melakukan perilaku kewargaan organisasi yang baik. Penelitian bertujuan
menganalisis pengaruh budaya organisasi dan karakteristik pekerjaan terhadap
perilaku kewargaan organisasi melalui keterlibatan kerja pada karyawan di
Perumda Delta Tirta Sidoarjo.
Jenis penelitian adalah kuantitatif dengan desain penelitian kausal. Sampel
penelitian adalah karyawan Perumda Delta Tirta Sidoarjo yang dipilih dengan
teknik purposive sampling. Jenis data yang digunakan adalah data primer yang
diperoleh dari penyebaran kuesioner. Skala pengukuran yang digunakan adalah
Skala Likert yang memiliki skor jawaban 1 hingga 5. Teknik analisis data dalam
penelitian ini adalah structural equation modeling dengan menggunakan Smart PLS
4.
Hasil penelitian uji hipotesis pengaruh langsung menunjukkan budaya
organisasi berpengaruh positif dan signifikan terhadap keterlibatan kerja serta
perilaku kewargaan organisasi. Karakteristik pekerjaan berpengaruh positif dan
signifikan terhadap keterlibatan kerja serta perilaku kewargaan organisasi.
Keterlibatan kerja berpengaruh positif dan signifikan terhadap perilaku kewargaan
organisasi. Hasil uji hipotesis pengaruh tidak langsung menunjukkan budaya
organisasi berpengaruh terhadap perilaku kewargaan organisasi melalui
keterlibatan kerja. Karakteristik pekerjaan berpengaruh terhadap perilaku
kewargaan organisasi melalui keterlibatan kerja
Analisis Kepatuhan Wajib Pajak UMKM setelah diberlakukannya PP No. 23 Tahun 2018.
Get PDFPajak merupakan instrumen yang menentukan stabilitas keuangan suatu
negara, tidak terkecuali Indonesia. Pajak menjadi indikator penyelesaian masalah
ekonomi, seperti distribusi pendapatan, pemerataan pembangunan, juga alat
pengatur dalam kebijakan fiskal pemerintah (Soemitro, 2012: 87). Sektor pajak
mayoritas bersumber dari sektor riil ekonomi, salah satunya adalah Usaha Mikro
Kecil dan Menengah (UMKM). UMKM adalah akar rumput perekonomian
Indonesia, terbukti kontribusi sektor usaha mikro, kecil, dan menengah terhadap
produk domestik bruto meningkat dari 57,84 persen menjadi 60,34 persen dalam
lima tahun terakhir. Serapan tenaga kerja pada sektor ini juga meningkat, dari 96,99
persen menjadi 97,22 persen pada periode yang sama. (www.kemenperin.go.id/
diakses 10 Februari 2019). Perkembangan UMKM yang semakin banyak mampu
memberikan peluang pada pemerintah untuk membidik sektor tersebut sebagai
upaya ekstensifikasi pajak.
Pemerintah secara terus menerus mengupayakan berbagai macam kebijakan
perpajakan untuk kepatuhan wajib pajak dalam membayar pajak UMKM, salah
satunya Peraturan Pemerintah No. 46 tahun 2013 tentang Pajak Penghasilan Final
atas UMKM. Peraturan Pemerintah No. 46 tahun 2013 mengenakan tarif pajak
senilai 1% dari peredaran bruto bulanan usaha wajib pajak tidak lebih dari Rp 4,8
miliar dalam kurun waktu satu tahun. Mekanisme perhitungan ini dibuat lebih
sederhana dan mudah agar wajib pajak tidak kesulitan dalam pemenuhan
kewajiban membayar pajak. Namun pada kenyataannya tarif tersebut masih dinilai
kurang adil dan masih memberatkan pelaku UMKM dikarenakan pendapatan bruto
belum tentu mencerminkan keuntungan, jadi pendapatan bruto itu tinggi tetapi tidak
sesuai dengan modal yang dikeluarkan sehingga keuntungan semakin kecil
(Ningrum, Yuni Mulya. 2016).
Dalam mengatasi problematika tersebut, Pemerintah merevisi PP No. 46
tahun 2013 dengan PP No. 23 tahun 2018. PP No. 23 tahun 2018 mengenakan tarif
pajak senilai 0,5% dari peredaran bruto bulanan usaha wajib pajak tidak lebih dari
Rp 4,8 miliar dalam kurun waktu satu tahun. Penerapan PP No. 23 tahun 2018 lebih
adil dan opsional dikarenakan selain tarif, pokok-pokok perubahan yang tertuang
mengatur jangka waktu pengenaan tarif 0,5% untuk wajib pajak orang pribadi
selama tujuh tahun, wajib pajak badan usaha selama empat tahun, dan perusahaan
terbatas selama tiga tahun. Kemudian dikenakan Pajak Penghasilan berdasarkan
tarif Pasal 17 ayat (1) huruf a, Pasal 17 ayat (2a), atau Pasal 31E Undang-Undang
Pajak Penghasilan. Apabila pelaku umkm terdapat kerugian maka tidak membayar
kewajiban pajaknya, tetapi harus membuat pembukuan.
Penelitian ini menggunakan Theory of Planned Behavior dan bertujuan
untuk menganalisis apakah sikap berpengaruh terhadap niat wajib pajak, apakah
vii
norma subyektif berpengaruh terhadap niat wajib pajak, apakah kontrol perilaku
yang dipersepsikan berpengaruh terhadap niat wajib pajak, apakah niat berpengaruh
terhadap kepatuhan wajib pajak dan apakah kontrol perilaku yang dipersepsikan
berpengaruh terhadap kepatuhan wajib pajak UMKM setelah diberlakukannya PP
No. 23 tahun 2018 pada pelaku UMKM Kota Malang. Penelitian ini menggunakan
pendekatan kuantitatif dengan explanatory research yang digunakan untuk menguji
antar variabel. Penelitian ini memiliki hipotesis yang akan di uji kebenarannya.
Populasi pada penelitian ini sebesar 536 UMKM dan Sampel pada
penelitian ini sejumlah 229 responden wajib pajak pada UMKM Kota Malang. Data
dikumpulkan menggunakan kuesioner dan wawancara. Kemudian data di analisis
menggunakan Path analysis. Dari Hasil penelitian ini mengindikasikan bahwa
sikap berpengaruh terhadap niat wajib pajak dengan nilai sig. 0.049 dengan R2
0.078 dan nilai beta 0.123, variabel norma subyektif berpengaruh terhadap niat
wajib pajak dengan nilai sig. 0.003 dengan R2 0.665 dan nilai beta 0.194, variabel
kontrol perilaku yang dipersepsikan berpengaruh terhadap niat wajib pajak dengan
nilai sig. 0.001 dengan R2 0.703 dan nilai beta 0.223, dan niat berpengaruh secara
langsung terhadap kepatuhan wajib pajak dengan nilai sig. 0.028 dengan R2 0.104
dan nilai beta 0.146 serta kontrol perilaku yang dipersepsikan berpengaruh
terhadap kepatuhan wajib pajak dengan nilai sig. 0.008 dengan R2 0.082 dan nilai
beta 0.176 pada UMKM setelah diberlakukannya PP No. 23 tahun 2018 pada
pelaku UMKM Kota Malang
Plurality In Academic Tradition: The Case of Lecturers? Educational Background at the Graduate School Syarif Hidayatullah State Islamic University (UIN) Jakarta from 1982-2014
No full textThis book initially was a research which is completed and
submitted to the Graduate School Syarif Hidayatullah State Islamic
University (UIN) Jakarta, as a partial fulfillment of the requirements for
the degree of Master of Islamic Education.
The idea of the book originated primarily from a reality that
diversity occurs in all educational levels. For the UIN cases, the
phenomena of diversity can be noticed from its academic community;
whether it comes from different social or religious organizations,
educational background, cultural or ethnicity, countries or even
religions. Hence, as a unique institution which produces a distinct
tradition of Islamic studies, the UIN provide lecturers with different
scholarly tradition; either graduated from the Eastern, Western or local
universities.
To that end, I performed a research and focused merely on
lecturers? educational background to understand further how they dealt
with differences, in particular concerning the impact on students? work. I
presumed that lecturers struggled with internal conflicts since the
background has different educational tradition. The Western, Eastern
and local educational traditions have been explored further in this book
chapter to help readers understand these different entities respectively.
By exploring the notion of collaboration which closely related
with conflict resolution, I ended up with a conclusion that the East-West
tension nowadays have been melted, although not entirely. I argued that
lecturers? collaboration not only can be traced through the intrapersonal
or interpersonal aspects. The need to combined those two levels with an
additional aspect, the epistemological dimension; become substantial.
This statement can be verified since the epistemological dimension of
lecturers? educational background becomes the basis on both side to
work collaboratively. This general finding indicated that two salient
factors that support the process of lecturers? collaboration, including
their background as a pesantren graduates and their participation to
promote the Indonesian Islam. By having a team-work, they construct
the idea to promote the moderate culture amid academic community.
With this finding, I reaffirm a general statement which declared the
Graduate School UIN Jakarta as a smelting place. My hope that these
findings will give a positive contribution on discussion toward research
on East-West relationship, diversity and equity, lecturers? collaboration,
and professional communities. In view of that, I realized that this research to some degree is a
collaboration of so many people whom I cannot mention their names one
by one proportionally in this acknowledgment. For this reason, I would
like to express my sincere thanks and gratitude to all of people who have
assisted me in completing my study and in particular in finishing this
research.
First of all, I would like express my deepest gratitude to the
Graduate School, which delivers to the Rector of UIN Jakarta, Prof. Dr.
Dede Rosyada, MA; the Director of the Graduate School, Prof. Masykuri
Abdillah, MA; and to both Chairpersons of Doctoral and Master degree,
Prof. Didin Saepudin, MA and JM Muslimin, PhD. My deepest gratitude
also delivers to my thesis supervisor, Prof. Dr. Komaruddin Hidayat, MA
whose sharp criticism and insightful comments have made this work
much better that I could predict before. The choice of the Graduate
School as the focus of this study also owes much to his constructive
comments on my earlier proposal. Thanks to share the idea and
encourage me during every phase of my study.
My deepest appreciation also goes to all my lecturers who have
shared their knowledge and experiences during their lectures and
personal conversation with me. I owe much to Prof. Dr. Azyumardi Azra,
MA; Prof. Suwito, MA; Prof. Iik Arifin Mansurnoor, MA; Prof. M. Atho
Mudzhar, MSPD; Prof. Huzaemah Tahido Yanggo, MA; Prof. Yunan
Yusuf, MA; Prof. Zainun Kamaluddin Fakih, MA; Prof. Abuddin Nata,
MA; Prof. Abdul Mujib, MA; Prof. Murodi, MA; Fuad Jabali, PhD;
Yusuf Rahman, PhD; Muhammad Zuhdi, PhD; Dr. Abd. Chair; Ahmad
Luthfi Fathullah, MA; Asep Saepudin Jahar, PhD; Ayang Utriza Yakin,
PhD; Ahmad Dardiri, MA; Suparto, PhD; Usep Abdul Matin, PhD; Dr.
Gazi, MA. I also like to extend my gratitude to Prof. Quraish Shihab,
MA; Prof. A. Malik Fadjar, MA; Prof. Ahmad Aziz Dahlan, MA; Prof.
Zaitunah Subhan, MA; Prof. Yunasril Ali, MA; Prof. Nasaruddin Umar,
MA; Prof. Husni Rahim, MA; Bambang Suryadi, PhD; Yeni Ratna
Yuningsih, PhD; Nurlena Rifa?i, PhD; Didin Syafrudin, PhD; Din Wahid,
PhD; Ali Munhanif, PhD; and other lecturers. Their patience, feedback,
and comments were remarkable in guiding my study. To have had the
opportunity to learn from each of them is my privilege.
My deepest gratitude also goes to Dr. Shirley Baker from Alliant
University, California, USA; Prof. Dr. Margareth Gfrerer from DAAD
Scholarship Program, Germany; and Prof. Andi Faisal Bakti, MA; who
taught me the way to create a good academic writing. Although in this
study the author is still a beginner, yet this thesis become the first work
which developed in English language. I am grateful to them for allow me to join in their classes as a Master student representative among the
Doctoral candidates of the Graduate School in which I learned so much.
In addition, I would like to give my sincere thanks and
appreciation to PPIM UIN Jakarta. Special thanks deliver to the
directors: Saiful Umam, PhD; Dadi Darmadi, PhD; and Ismatu Ropi,
PhD; who provide lots of events related with the research on Islamic
Studies, such as seminars, conferences and even references in which I
collected the materials needed for writing this thesis. Other thankfulness
delivers to STFI Sadra with similar events in Islamic philosophy. Special
thanks go to Pak Dani Nur Fajar and Kak Rintis Mulya; who always
inform and delivers invitations for those events. By participating those
events I gain lots of information to enhance my knowledge in Islamic
studies.
Not less importantly, I also owe much to Bu Zulfa Indira
Wahyuni, M.Psi; as the secretary of my thesis supervisor. Thanks for
facilitate and arrange schedules for my meeting with the professor. I also
owe much to the Research Library of the Graduate School, from which I
collected the materials needed for writing this thesis. Special thanks to
Bu Alfida, Pak Imron and Mas Rofiq. Furthermore, the completion of
this study would not be possible without support and help from members
of the Graduate School. I am really indebted to Mas Arief, Mas Adam,
Kak Vhemmy, Kak Ima, Kak Nisa, Kak Haula Noor, Kak Windy, Pak
Nanang, Mas Jayadi, Mas Ikin, Mas Tony, Pak Anin, Mpok Siti, Pak
Rodian, Pak Muhali, Pak Opih, Pak Teguh, Pak Zul, Pak Nisan, Pak
Odang, Pak Rojalih (alm.), and other members of the Graduate School.
My gratitude goes next to Yayasan Al-Mas?udiyah, Sukabumi. I
would like to express my heartfelt gratitude to all the asa>ti>dh and santris
at the Pesantren Miftahul Huda Al-Mas?udiyah, Rindu Alam, Sukabumi.
A place where I was raised and educated with the religious sciences. A
place with a tranquility which stimulate me to learn more about ad-di>n
and pursue further for a higher degree in learning. My deepest gratitude
delivers to Abah Didi (KH. Syeikh Ibnu Mas?ud Rd. Didi Djajadinata);
Drs. Ade Suwardi Mufti Al-Huda; Ibu Hetty Munigar; H. Abdulrohman;
Drs. KH. Mustafidin Ahmad; Ust. H. Abdul Madjid, SM, MM.Pd (alm.);
Ust. H. Rahmat Saleh, S.Ag.
In particular, to my former college, STAI Al-Mas?udiyah; as a
place for me to express my notion in which I dedicated with. The
completion of this study would not be possible without the support from
the member of this institution. I would like to express my sincere
appreciation and thanks to Ust. H. Ahmad Bisri Musthafa, MA; Ust. Dr.
Ahmad Izzan, MA; Ust. Ade Djuanda, M.Ag (alm.); Ust. Drs. Soheh Abdurahman, M.Pd; Ibu Euis Andriani, M.Pd; Ust. Hoerudin, MA; Ust.
Zarqoni Heryanto, SE; Ust. Ariza Ajiwinata, SHI; Umi Khaeratunnisak,
S.Ag; Ust. Yudi Ruswandi, S.Pd.I; Ust. Asep Rijwan Suhendi, S.Pd.I;
Ust. Entis Sutisna, SHI; and other academic staff and lecturers. Other
thankfulness also delivers to Pesantren Al-Bayyinah, Muara Sanding,
Garut; as the first place at Indonesia that introduced to my family and
stayed before transferal to Sukabumi. My deepest gratitude delivers to
Abah Anwar (KH. Anwar Musaddad); Abah Yusuf (KH. Yusuf
Tauzirie); and to their family KH. Cecep Abdul Halim, Lc and Ibu Hj.
Lilis Nurjanah. My gratitude also delivers to Jemaah Salam Singapore
and Jemaah Al-Kautsar Batam; specially for mama Haslinda, uncle
Jailani, uncle Hamzah, uncle Jamaludin, and to all jemaahs. Thanks to
become my family in this world and the next. Their support and pray
from the beginning to the end of my study was extraordinary.
My thanks also deliver to my tutors and friends in the foreign
languages: to Mr. Harris, Herr Sonny, Yusuf Altuntas abi, Ibrahim
Terzioglu abi, Mr. Arthur Gubaydullin, Monsieur Abdelaziz Abbaci, Mr.
Abo Bakr Chalifa Amtar Ali, Simona Sienkiewicz, Jameela Musorma,
Farzona Saidova, Siti Maleekah, Siti Jannah. To my classmates, from the
Doctoral candidates in the year 2014/2015: Bu Rosdiana, Bu Rubiyanah,
Bu Yuke, Bu Suryani, Bu Nikmah, Bu Husnul, Bu Nisa, Bu Yanti, Pak
Mahmud, Pak Ayyub, Pak Hanafi, Pak Farhan, Pak Marsaid, Pak
Fauzani, Pak Afwan, Ust. Azmi, Pak Yoyo, Pak Udin, Pak Isa, Pak
Uksan, Ust. Istikhori, Pak Yusri, Pak Wari, Pak Pendeta (Hannas), Pak
Budi, Pak Fauzani, Pak Asep, Pak Syam, Pak Ayatullah, Pak Mujahid,
Pak Iman, Pak Julian, Dahrul Abi, Mas Sofi, Abg Zakaria, Abg
Zulfarizal. To my classmates from Master candidates in the year
2014/2015: Liana, Nurul, Mbk Izzah, Meta, Bu Zuraida, Bu Junaidah,
Zulfa, Arliana, Kak Khalilah, Syifa Abla, Mbk Yuni, Abg Sahlan, Abg
Amir, Abg Akmal, Bro Oka, Bro Nawir, Bro Tamam, Abg Harahap, Bro
Alwi, Bro Fauzan, Ust. Hizbullah, Bro Fawzi, Ust. Atho, Ust. Yunal,
Ust. Daud, A Anwar, A Komar, Bg Afif, Ust. Aziz, Bg Alfiandri, Bg
Zulkifli, Bro Imam, Ust. Sirojuddin, Bg Luthfi, Ust. Anang, and the
others. To my friends in the women quite room (WQR): Bu Nurlaila, Bu
Ainal, Bu Fadhlina, Bu Ida Musdafia, Kak Deffi, Unni Yeni, Kak Roza,
Bu Wulan, Kak Rifqy, Mutiara. Also other friends whom I recognized:
Pak Ali Halidin, Pak Idrianto Faishal, Pak Paulus Tasik Galle, Pak
Appriliantoni, Pak Daminto, Pak Yahya Agil, Pak Saparudin, Mas Adzan
Noor, Bu Any Widayatsari, Kak Wina Tresna Rahayu, Bu Umi Kulsum,
Bu Nuraini, Kak Ngainurrahmah, Abg Zain, Bro Yudril, Bro Fadhil, Bro
Hafidz, A Sansan, Mas Ainun, Kak Dewi Sutrisna, Kak Sonia, Abg Ikhwan, Bg Iwan, Bro Rof?il, Abg Mas?adi, Teh Rika, Vhya, Hasna, A
Fahmi, Bu Ipah, Bro Rama, Bro Adit, Mas Adeni, and other friends
whom I cannot mention their names one by one proportionally. Special
thanks to all of them who has helped me differently formulate my ideas
and enjoy the difficult time I had to face during the completion of my
study in Jakarta.
Not less importantly, also to those who act as my teacher and
friends: Pak Mu?min, Ust. Anshor, Pak Umar, Mr. Iksan, Pak Irawan,
Pak Hasan, Pak Zulfis, Pak Umar Syam, Pak Irvani, Pak Amir, Pak Asep
Saepulloh, Romo Gregorius Soetomo, Abg Irham; whose valuable
criticism and comments have helped me shape the focus of my study.
Also to Buya Ihsan Ahmad and to my Libyan friend?s, Bro Othman
Eltalis; who helped me to read and retranslate by using an appropriate
Arabic language for the abstract of this thesis. Thanks for taking the
time amid the bustle of activities. Thanks for the kindness and
encouragement.
To the one and my only sister, Masayu Fatimah Azzahrah Bte
Masagos Zainudin, I owe you many things for your sincere support and
help during the completion of this study. Thanks for having a great
discussion about our study while keep on accompany my loneliness in
Jakarta. Thanks to become the best sister and I promise to spend my
time more with you again after finishing the writing.
Above all, my deepest respect and gratitude go to my big family
at Singapore, the family of Masagos and Ibrahim. The most importantly
to my parent, Masagos Zainudin Bin Masagos Mohamad and Selina Bte
Ibrahim who always motivate with their loves and pray for my life. Their
decision to put me and my sister to learn and lives more at Sukabumi is
the best selection to gain more worthy life provision. Both affection for
us is one of the sublime realities of worldly life, therefore, filial gratitude
to them is a most urgent and tireless duty. Thanks for sacrifice your life
for both of us. Jazakalla>h ah}san al-jaza>?!
All praise is due to the Lord, the Almighty, who gives the
breath, the strength ? in truth everything ? to this humble servant. He
indeed, who taught me and assisted me in this life journey.
Alh}amdulilla>hi h}amdan kathi>ra>
