5 research outputs found

    Analisis Kepatuhan Wajib Pajak Barang Dan Jasa Tertentu Makanan dan Minuman di Unit Pelayanan Pemungutan Pajak Daerah Wilayah Tanah Abang Jakarta Pusat

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    PBJT adalah pajak yang dibayarkan oleh konsumen akhir atas konsumsi barang dan jasa tertentu. Keberhasilan memaksimalkan penerimaan pajak daerah dari PBJT tergantung pada kepatuhan wajib pajaknya. Penelitian ini bertujuan menganalisis kepatuhan formal wajib pajak PBJT makanan dan minuman, menganalisis kepatuhan material wajib pajak PBJT makanan dan minuman dan menganalisis upaya yang dilakukan untuk meningkatkan kepatuhan formal dan material wajib pajak PBJT makanan dan minuman di UPPPD Wilayah Tanah Abang. Penelitian ini menggunakan   pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan datanya adalah wawancara dengan 13 informan, observasi dan dokumentasi. Hasil penelitiannya adalah kepatuhan formal dan material wajib pajak PBJT makanan dan minuman di wilayah UPPPD Tanah Abang perlu ditingkatkan.Ini karena kurangnya pemahaman wajib pajak PBJT makanan dan minuman terkait informasi peraturan PBJT terbaru, ada pelaku usaha yang belum mendaftar usahanya, ada pelaku usaha yang tidak mau mendaftar karena omzetnya dibawah Rp.42.000.000. Dan ada wajib pajak yang sudah terdaftar merasa tidak berkewajiban untuk membayar dan melaporkan pajak karena merasa omzet dibawah Rp.42.000.000,00 perbulan. Dan Terkadang wajib pajak melakukan kesalahan perhitungan PBJT yang dibayarkan. Upayanya adalah memberikan sosialisasi peraturan PBJT terbaru melalui wesite, brosur dan media sosial; Melakukan audit lapangan kepada pelaku usaha yang belum mendaftar; melakukan kunjungan kepada wajib pajak yang telah mendaftar dan pelaku usaha yang tidak mau mendaftar karena omzet dibawah Rp.42.000.000   perbulan untuk tetap mendaftar dan melaporkan pajaknya; evaluasi dan monitoring kepatuhan wajib pajak PBJT makanan dan minuman; Melakukan verifikasi dan pembaharuan data usaha wajib pajak; dan mengoptimalkan sistem pajak online yang tersedia dan dukungan teknis bagi wajib pajak

    PERAN PUSTAKAWAN DAN MASALAH KECURANGAN AKADEMIK DI PERGURUAN TINGGI (Studi Kasus di Universitas Muhammadiyah Ponorogo)

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    Being a librarian is not an easy job. Especially in the information age like today. Various types of information manipulation are often carried out, even by academic people who uphold the value of honesty. This paper aims to provide information to the reader, that librarians have more role in the problem of information manipulation, especially regarding plagiarism that occurs in the academic environment (universities). The author uses the case study method that occurred at UPT. Muhammadiyah Ponorogo University Library. From this paper, it is known that the majority of students choose to consult with librarians to solve their plagiarism problems

    peran pustakawan dan masalah kecurangan akademik di perguruan tinggi (studi kasus di universitas muhammadiyah ponorogo)

    No full text
    Being a librarian is not an easy job. Especially in the information age like today. Various types of information manipulation are often carried out, even by academic people who uphold the value of honesty. This paper aims to provide information to the reader, that librarians have more role in the problem of information manipulation, especially regarding plagiarism that occurs in the academic environment (universities). The author uses the case study method that occurred at UPT. Muhammadiyah Ponorogo University Library. From this paper, it is known that the majority of students choose to consult with librarians to solve their plagiarism problems

    Peran pustakawan dan masalah kecurangan akademik di perguruan tinggi (studi kasus di universitas muhammadiyah ponorogo)

    No full text
    Being a librarian is not an easy job. Especially in the information age like today. Various types of information manipulation are often carried out, even by academic people who uphold the value of honesty. This paper aims to provide information to the reader, that librarians have more role in the problem of information manipulation, especially regarding plagiarism that occurs in the academic environment (universities). The author uses the case study method that occurred at UPT. Muhammadiyah Ponorogo University Library. From this paper, it is known that the majority of students choose to consult with librarians to solve their plagiarism problems

    Aplikasi Pengolahan Data Permintaan dan Pengeluaran Material Teknik di Perusahaan Umum Daerah Tirta Hidayah Kota Bengkulu Berbasis Web

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    Tirta Hidayah, Bengkulu City, distributes water to customers using pipes and engineering materials designed to work properly. However, this does not always run smoothly, because technical and non-technical problems often occur. To carry out the process of handling and correcting problems that occur in the field, each department must order goods in the warehouse. However, the problem is that the location between offices is quite far and the administration is quite long, making the demand and expenditure of goods not optimal and has an impact on customer service. Of course, this situation can hamper service to customers, because the currently available applications can only be accessed offline. Therefore, the author is interested in creating a web-based application for the PHP programming language and Mysql database. The system development was carried out using the waterfall SDLC model, with the result that the application for processing data on demand and expenditure of engineering materials with a web-based system at the Tirta Hidayah Regional Public Company, Bengkulu City, which was built has been running well, and this application is useful and helps the Service Unit (Processing, Transmission and Distribution Installation, New Installation) and Warehouse Sub Division and Tirta Hidayah General Section of Bengkulu City in the process of requesting and releasing technical materials to be more effective and efficien
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