scholarly journals PENGARUH PENGETAHUAN PAJAK, SIKAP, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

Author(s):  
Anggrilia Mega Saputri ◽  
Novi Khoiriawati

Abstrak: Pajak bumi dan bangunan atau PBB merupakan salah satu sumber penghasilan negara, yang sangat berguna untuk menyokong pembangunan sarana dan prasarana umum,dengan tujuan untuk meningkatkan kesejahteraan masyarakat. Namun tingkat kepatuhan masyarakat untuk membayar pajak bumi dan bangunan masih tergolong rendah, hal ini dipengaruhi karena kurangnya pengetahuan terhadap pajak dan didukung kurangnya sikap dan kesadaran masayarakat sebagai wajib pajak. Maka tujuan dari penelitian ini untuk mengenali akibat kurangnya pengetahuan tentang pajak, sikap, serta kesadaran masyarakat terhadap kepatuhan wajib pajak untuk membayar pajak bumi dan bangunan di Kelurahan Bence, Kecamatan Garum, Kabupaten Blitar. Pada penelitian ini menggunakan pendekatan kuantitatif dengan model penelitian deskriptif. Adapun data yang digunakan yaitu sumber data primer dengan sampel peneltiain sebanyak 86 responden. Sedangkan untuk teknik pengambilan data yaitu dengan menyebar kuesioner. Untuk teknik pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastistas, uji autokorelasi, dan uji regresi linier berganda (uji-t dan uji-F). Hasil penelitian menyimpukan bahwa pengetahuan pajak, sikap, serta kesadaran masyarakat berpengaruh positif dan signifikan terhadap kepatuhan masyarakat saat membayar pajak bumi dan bangunan di Kelurahan Bence. Kata Kunci: Pajak Bumi dan Bangunan; Pengetahuan Pajak; Sikap; Kesadaran Wajib Pajak; Kepatuhan Wajib Pajak.   Abstract: Land and building tax or PBB is one of the sources of state income, which is very useful to support the development of public facilities and infrastructure, to improve people's welfare. However, the level of public compliance to pay land and building taxes is still relatively low, this is influenced by a lack of knowledge of taxes and supported by a lack of attitude and awareness of the community as taxpayers. So the purpose of this study is to identify the consequences of lack of tax knowledge, attitudes, and public awareness of taxpayer compliance to pay land and building taxes in Bence Village, Garum District, Blitar Regency. This research uses a quantitative approach with a descriptive research model. The data used are primary data sources with a sample of 86 respondents. As for the data collection technique, namely by distributing questionnaires. For data processing techniques using SPSS 26 for validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and multiple linear regression test (t-test and F-test). The results of the study conclude that tax knowledge, attitudes, and public awareness have a positive and significant impact on community compliance when paying land and building taxes in Bence Village. Keywords: Land and Building Tax; Tax Knowledge; Attitude; Taxpayer Awareness; Taxpayer Compliance.

Author(s):  
Galih Raka Siwi ◽  
Dianita Meirini

Abstrak: Dengan banyaknya perusahaan efek yang menerbitkan aplikasi investasi dan dapat dengan mudah diakses melalui ponsel dengan tujuan untuk memudahkan masyarakat, khusunya kawula muda seperti mahasiswa untuk berinvestasi. Namun minat untuk berinvestasi dikalangan mahasiswa masih sangat rendah dengan segala kemudahan untuk berinvestasi. Seyogyanya melalui investasi kita bisa mendapatkan keuntungan tambahan sekaligus belajar mengelola keuangan. Maka tujuan dari penelitian ini untuk mengetahui tingkat pengaruh modal investasi, teknologi yang memadai, dan motivasi terhadap minat mahasiswa untuk berinvestasi di pasar modal. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif, dengan jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan sampel 70 responden. Teknik pengumpulan data melalui kuesioner. Data yang diperoleh kemudian diolah menggunakan SPSS 26 untuk uji uji vaiditas, reliabilitas, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, uji berganda, dan uji regresi linier. Hasil yang diperoleh dalam peneltian ini menunjukkan bahwa 1) varibel modal investasi berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal, 2) variabel teknologi memadai berpengaruh signifikan terhadap mina mahasiswa berinvestasi di pasar modal, 3) variabel motivasi berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal, 4) variabel modal investasi, teknologi yang memadai, dan motivasi secara simultan atau bersama-sama berpengaruh signifikan terhadap minat mahasiswa berinvestasi di pasar modal. Kata Kunci: Investasi; Modal Investasi; Teknologi; Motivasi; Pasar Modal.   Abstract: With so many securities companies issuing investment applications that can be easily accessed via mobile phones, it makes it is easier for the public, especially young people such as students, to invest. However, the interest in investing among students is still very low with all the conveniences to invest. It should be through an investment that we can get additional benefits while learning to manage finances. So the purpose of this study is to determine the level of influence of investment capital, adequate technology, and motivation on student interest in investing in the capital market. The research approach used in this research is quantitative, with the type of descriptive research. Sources of data used are primary data with a sample of 70 respondents. Data collection techniques through questionnaires. The data obtained were then processed using SPSS 26 to test the validity, reliability, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple tests, and linear regression test. The results obtained in this study indicate that 1) the investment capital variable has a significant effect on student interest in investing in the capital market, 2) the adequate technology variable has a significant effect on students' interest in investing in the capital market, 3) the motivation variable has a significant effect on student interest in investing in the market. capital, 4) investment capital variables, adequate technology, and motivation simultaneously or jointly have a significant effect on student interest in investing in the capital market. Keywords: Investment; Investment Capital; Technology; Motivation; Capital market.


2019 ◽  
Vol 8 (2) ◽  
pp. 10
Author(s):  
Angela Worang ◽  
Roy F. Runtuwene

This research was conducted in PDAM Tomohon City which has the purpose of this study to: 1) knowing the effect of motivation on the performance of PDAM Tomohon City employees; 2) knowing the influence of work discipline on the performance of PDAM Tomohon City employees; 3) knowing the motivation and work discipline on the performance of PDAM Tomohon City employees. Where employees are required to have knowledge and skills must also have experience of motivation and discipline as well as performance, but basically PDAM Tomohon City employees ignore motivation and discipline as well as existing performance. This type of research is a type of associative and quantitative descriptive research. The sample used was 60 employees. Data collection techniques used in this study used questionnaire and library methods. To examine the influence of motivation and discipline on performance by using multiple linear regression test analysis techniques. The tools used in testing data instruments are validity and reliability tests; classic assumption test (normality test, multicellularity test, and heteroscedasticity test). The results of this study show that motivation variables and work discipline simultaneously influence the performance of PDAM Tomohon city employees, while partially motivation has a significant effect on performance, and discipline does not affect the employee performance of PDAM Tomohon City.


Jurnal Niara ◽  
2021 ◽  
Vol 14 (3) ◽  
pp. 307-314
Author(s):  
Koko Saputra

Village Owned Enterprise is a self-help container that is essentially a forum that conducts empowerment to the community, but the current situation is many unable to function as a forum for community empowerment of Village Owned Enterprise. This research aims to determine community empowerment through The Save Borrow Business Unit in Village Owned Enterprise Mineh Mandiri West Minas Village and to Know what factors hinder community empowerment through the Simpan Pinjam Business Unit in Village Owned Enterprise Mineh Mandiri West Minas Village. This research uses qualitative descriptive research method approach. Primary data obtained directly through interviews from informants, namely the Director of Village Owned Enterprise Mineh Mandiri, Village Chief Of West Minas, representative community Of West Minas Village, Field Experts Of Village Owned Enterprise, and Borrower Community. The results of this study show that community empowerment through the business unit of saving loans in a Village Owned Enterprise Mineh Mandiri West Minas Village is Bad. inhibitory factors in community empowerment through business units save borrowing in Village Owned Enterprise Mineh Mandiri West Minas Village is the limitation of human resources and lack of public awareness and lack of public enthusiasm for Village Owned Enterprise Mineh Mandiri.


2019 ◽  
Vol 10 (1) ◽  
pp. 53-61
Author(s):  
Sarlina Noni

Efforts to increase food production always receive attention because the need for rice continues to increase. The purpose of this study was to determine the effect of factors forming attitudes with the attitude of farmers to the failure of production of lowland rice farming in Magepanda Village, Magepanda Subdistrict, Sikka District. The type of research used in this study is quantitative descriptive research and correlation. Quantitative is data that is measured in a numeric (number) with the aim of testing a predetermined hypothesis. The data used in this study are primary data. Based on the results of data analysis, it can be concluded that the attitude of farmers towards production failure in the farm group of Desa Magepanda, using the fishbein analysis method based on six attributes obtained an average score of 85.17 which is categorized as positive. This means that the attitude of farmers in the Magepanda village farmer group accepts production failure as a motivation for the sustainability of their production activities. The results of the Analysis of Determination Coefficient (R2) are 0, 185 which means that the contribution of the variable farmer attitude (X) to production failure (Y) in the farmer group in Magepanda Village is 18.5%. while the remaining 81.5% is explained by other variables not included in this research model. The results of simple linear regression analysis can be seen that the farmer attitude variable (X) is obtained: -2,613 <- 2,042, so Ho is rejected and Ha is accepted, meaning that the attitude of farmers (X) has a significant effect on production failure (Y).


2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mursyidin Mursyidin

West Aceh Regency is an education center in the South West region of Aceh because it has seven universities, which consists of three state universities and four private universities. With the seven universities is expected to improve the quality of public education in West Aceh, one of them with the help of mass media such as local radio, Indonesian Republic Radio Meulaboh. This study focused on only two state universities, namely the University of Teuku Umar and the State Islamic Institute Meulaboh. This study used a qualitative approach with descriptive research method. The primary data source is the result of interview excerpts with informants, while the secondary data in the supporting documents. The data collection technique consists of the interviews, observation and documentation. IRR Meulaboh role in disseminating education can be seen from its programs 'Universitaria'. The program provides a space for University to be able to say hello to direct the public to provide the latest information through informants experts without the cost of socialization and education programs can reduce the information gap for people so that clarity and transparency in accessing information university met, especially for those who have the economic burden to continue education outside of the region to make the university in West Aceh as the main option. Keywords: west aceh, university, IRR meulaboh


Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 176
Author(s):  
Widya Fraenka Sari ◽  
Tri Kurniawati

This study aims to: 1) analyze the effect of learning motivation on student achievement. 2) analyze the effect of e-learning utilization on student achievement. 3) To analyze the effect of learning motivation and e-learning utilization student achievement. Thie type of research is quantitative descriptive research. The population in this study are students of the Department of Economic Education, FE UNP in 2017-2018. The sample are 100 peoplestudent. The type of data in this study are secondary data and primary data. The data collection technique used is a questionnaire. The data that has been collected is analyzed by descriptive analysis. This research uses multiple regression analysis. The results of this study indicate that 1) learning motivation does not significantly influence student achievement. 2)utilization of e-learning has no significant effect on student achievement and 3) learning motivation and utilization of e-learning have no significant effect on learning achievement student achievement departement of economic education UNP.Keywords : motivation to learn, the use of elearning, the use of elearning


Author(s):  
Edward Manahan Panggabean ◽  
Dwira Nirfalini Aulia

Indonesia memiliki ragam suku bangsa suku bangsa yang banyak. Setiap suku bangsa memiliki adat istiadat dan kebudayaaqn yang berbeda seperti lagu, tarian, rumah adat dan lain sebagaimya. Pulau Samosir merupakan salah satu destinasi wisata yang dikembangkan oleh pemerintah. Desa ini adalah salah satu desa yang berada di Pulau Samosir. Desa ini masih memiliki panorama alam yang indah dan sosial budaya yang sangat menarik dikembangkan dalam mendukung pariwisata. Desa Sitamiang ini belum mempunyai fasilitas yang belum memadai yang layak dan belum tersebar merata baik fasilitas umum maupun fasilitas sosial sehingga diperlukan pembangunan fasiltas secara merata unntuk mendukung Desa Sitamiang menuju Desa Wisata.Penelitian ini meenggunakan penelitian deskristif kualitatif data Primer diperoleh dengan metode observasi , wawancara, dan dokumentasi foto lapangan. Setelah melakukan hasil survey dan menganalisanya maka Penulis membagi Desa Sitamiang menjadi 3 Zona yaitu Zona 1, Zona 2, dan Zona 3. Dari pembangian tiga Zona tersebut, akhirnya dapat merancang fasilitas sosial di Desa Sitamiang yang akan memudahkan Penulis merencanakan fasilitas-fasilitas lainnya. Indonesia has many diverse ethnic groups. Each ethnic group has different customs and culture such as songs, dances, traditional houses and so on. Samosir Island is one of the tourist destinations developed by the government. This village is one of the villages in Samosir Island. The village still has beautiful natural and socio-cultural panoramas which are very interesting to be developed in supporting tourism. Sitamiang Village does not yet have adequate inadequate facilities and has not been spread evenly either public facilities or social facilities so it is necessary to build equitable facilities to support Sitamiang Village towards Tourism Village. This research uses qualitative descriptive research Primary data obtained by observation, interviews, and field photo documentation. After conducting the survey results and analyzing it, the writer divides Sitamiang Village into 3 Zones, namely Zone 1, Zone 2, and Zone 3. From the construction of the three Zones, finally it can design social facilities in Sitamiang Village that will facilitate the Author to plan other facilities.


2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Evi Laili Kumrotin ◽  
Ari Susanti

Product quality is a condition of labor, tasks, processes and an environment with changing conditions for the fulfillment of daily needs. Which in this case shows that the quality of the product has a function that can satisfy consumers in meeting consumer product needs. The object of this research is Cafe KO.WE.COK Solo. To determine whether or not a product quality, price and service quality affect customer satisfaction is the aim of this study. Using a questionnaire including primary data to analyze the data in this study. The sample taken in this study were 50 respondents and the sampling technique used was accidental sampling. The results of the study used the validity test method, reliability test, classical assumption test, multiple linear regression test, T test, F test, and the coefficient of determination test. From the calculation of the validity test the value of r results is greater (>) than the value of r table, so the validity test has valid results. From the calculation of reliability it is said to be reliable or reliable. From the research results, the classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test. Shows normality test results and does not occur multicollinearity and heteroscedasticity does not occur. The multiple linear regression test shows that these variables can increase customer satisfaction at the KO.WE.COK Solo cafe. In the F test, the three X variables are said to be jointly influencing and related to customer satisfaction.


2021 ◽  
Vol 2 (5) ◽  
pp. 1712-1717
Author(s):  
Waseso Segoro ◽  
Maria Magdalena Tri Permatasari

The growing number of fast-food restaurants, which allow businesses to compete with one another to meet their business goals and to provide good quality services so that they can provide individual satisfaction for their consumers. The study was intended to identify the effects of physical evidence, reliability, responsiveness, assurance and empathy to the consumer satisfaction of the KFC Grand Kota Bintang Bekasi.The analysis tools used in this study are validity test, reliability test, normality test, multicollity test, linear regression test, t-test (partial trials), f-test (simultaneous tests) and coefficiencies tests using version SPSS22. The data used is primary data collected through the questionnaires’ method of disseminating the 100 consumer KFC Grand Kota Bintang Bekasi.Research suggests that partial evidence, reliability responsiveness can significantly affect consumer satisfaction while partial assurance and empathy do not significantly affect consumer satisfaction. And simultaneously physical evidence, reliability, responsiveness, assurance and empathy affect significantly the consumer satisfaction of the KFC Grand Kota Bintang Bekasi.


2017 ◽  
Vol 1 (2) ◽  
pp. 80 ◽  
Author(s):  
Fanny Rahmatina Rahim ◽  
Festiyed Festiyed ◽  
Yohandri Yohandri ◽  
Yulkifli Yulkifli ◽  
Djusmaini Djamas

Teachers have an important role in education. To support it, teachers should have good profess sionalism especially in writing articles. In fact, many teachers are not proficient in writing articles because they do not have enough knowledge about it. Teachers need such training for increasing their experience in writing. After that, the progress will be seen. The research method is descriptive quantitative. The data in this research is quantitative data. The type of data is the primary data. A data collection technique in this study is questionnaires. Data processing techniques used include editing, coding, tabulation, and scoring. Data analysis technique is descriptive analysis percentage. After doing the training, the teachers have more knowledge and interest of writing articles.


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