scholarly journals Investigating Public Hesitation In Paying Taxes

2021 ◽  
Vol 8 (1) ◽  
pp. 105-116
Author(s):  
Lenny Krisnawati
Keyword(s):  
Sampling Technique ◽  
Document Analysis ◽  
Qualitative Approach ◽  
State Budget ◽  
Limited Ability ◽  
Tax Returns ◽  
Directorate General ◽  
Approach Method ◽  
Tax Payments ◽  
Depth Interviews

Taxes are the biggest contributor to the state budget portion, but unfortunately the level of publicawareness in paying taxes is still very low. The purpose of this study is to investigate the causesof public hesitation in reporting the Annual Tax Return (SPT) and making tax payments, especiallyfor non-employee taxpayers at KPP Pratama Denpasar Timur (Denpasar Timur Tax Office). Thisresearch uses a qualitative approach method with purposive sampling technique. The location ofthis research is at Denpasar Timur Tax Office. The reason for choosing this location is because theDenpasar Timur Tax Office is located in the center of Denpasar city which has a large number oftaxpayers with various business classifications, and for the tax year 2018 to 2020 there has been asignificant decrease in the number of annual tax returns and tax payments from previous years.Data collection was carried out by in-depth interviews and through virtual interviews, observationsand document analysis. The interviewees in this study were non-employee individual taxpayerswho were registered at KPP Pratama Denpasar Timur with the criteria of obeying the payment andreporting of Annual SPT, often late in making payments and reporting of Annual SPT, andtaxpayers with the criteria of never making payments and reporting the Annual SPT. From theresearch results, data shows that public doubts in paying taxes are influenced by the absence ofdirect remuneration received by taxpayers, the covid-19 pandemic that paralyzed most of thecommunity's economy, limited knowledge and understanding of taxation and the limited ability oftaxpayers to utilize online facilities which has been provided by the Directorate General of Taxes

scholarly journals Selling Time Strategy dan Dampaknya terhadap Kesejahteraan Petani Garam

2020 ◽  
Vol 3 (2) ◽  
pp. 154
Author(s):  
M. Munir Syam AR ◽  
Djoko Nestri Kwartatmono
Keyword(s):  
Large Scale ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
High Salt ◽  
Small Farmers ◽  
Snowball Sampling ◽  
Direct Selling ◽  
Welfare Level ◽  
The Impact ◽  
Depth Interviews

AbstrakPenelitian ini bertujuan untuk mengeksplorasi faktor yang mendorong petani garam untuk menjual garam pasca panen/pungut secara langsung atau tidak langsung dan menganalisis dampak penerapan strategi tersebut terhadap tingkat kesejahteraan petani garam. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian ini dilakukan di Desa Karanganyar, Kec. Kalianget, Kab. Sumenep. Objek dalam penelitian ini difokuskan pada produk garam. Teknik sampling yang digunakan adalah snowball sampling dengan informan yang berasal dari petani garam dari desa Karanganyar. Data diperoleh melalui observasi, dokumentasi dan indepth interview secara langsung kepada informan. Hasil penelitian ini menunjukkan bahwa terdapat empat faktor yang mempengaruhi petani garam dalam menerapkan strategi penjualan langsung atau tidak langsung yaitu harga garam, kebutuhan, kuantitas hasil produksi, dan gudang penyimpanan. Ketika harga garam mahal maka petani garam akan menggunakan strategi penjualan langsung. sebaliknya, ketika harga turun petani kecil tidak memiliki pilihan strategi selain menjual langsung tetapi petani dengan  skala besar lebih fleksibel.Kata Kunci: Garam, Kesejahteraan, Strategi AbstractThis study aims to explore the drivinf factors of salt farmers to sell salt directly or indirectly and analyze the impact of implementing this strategy on the welfare level of salt farmers. This study uses a descriptive qualitative approach. This research was conducted in Karanganyar Village, Kalianget, Sumenep district.. The object of this study is focused on salt products. The sampling technique used snowball sampling with informants who came from salt farmers from Karanganyar village. Data obtained through observation, documentation and in-depth interviews with informants. The results of this study indicate that there are four factors that influence salt farmers in implementing direct or indirect sales strategies, namely the price of salt, needs, quantity of production, and warehouse. When the price of salt is high, salt farmers will use a direct selling strategy. otherwise when prices fall small farmers have no choice of strategy other than selling directly but large scale farmers are more flexible.Keywords: Salt, Welfare, Strategy

scholarly journals MENGUNGKAP PERSEPSI WAJIB PAJAK ATAS PENDAMPINGAN RELAWAN PAJAK

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
I Nyoman Putra Yasa ◽  
Ni Made Ayu Sri Putri Artini ◽  
Luh Melly Astari ◽  
Ni Putu Purnama Sari
Keyword(s):  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Research Use ◽  
Purposive Sampling ◽  
Volunteer Program ◽  
Interview Techniques ◽  
Technological Advances ◽  
Reporting Process ◽  
Tax Returns

<div class="WordSection1"><p><strong><em>ABSTRACT:</em></strong><em> The purpose of this research to explore the perceptions of taxpayers on the satisfaction of assistance performed by tax volunteers at the Tax Volunteer placement location. There are 4 (four) locations for the placement of Tax Volunteers, namely KPP Pratama Singaraja, KP2KP Negara, KP2KP Amlapura and Tax Center Undiksha. This research use desciptive qualitative approach. The sampling technique used in this research was purposive sampling with interview techniques in collecting research data. The population in this research are taxpayers who carry out the duty to annual tax return through e-Filing. Meanwhile, the sample in this research were taxpayers whose reporting the annual tax return were assisted by Tax Volunteers in the 4 (four) placements. The results of this research indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by Tax Volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual tax return reporting process is easier, faster and Tax Volunteers are able to guide Taxpayers in filling out their own. This assistance helps reduce the difficulties experienced by Taxpayers in understanding SPT filling independently. Taxpayer satisfaction is expected to increase compliance in reporting the Annual Tax Return. The sustainability of the Tax Volunteer program is also highly expected because it is considered very effective for taxpayers who do not understand the procedures for submitting annual tax return, especially those who are not yet competent with technological advances.</em></p><p><strong><em>Keywords</em></strong><em>: Perception, Assistance, e-Filing, Tax Volunteers</em></p><p> </p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menggali persepsi wajib pajak atas kepuasan pendampingan yang dilakukan oleh Relawan Pajak di lokasi penempatan relawan pajak. Adapun 4 (empat) lokasi penempatan Relawan Pajak yaitu KPP Pratama Singaraja, KP2KP Negara, KP2KP Amlapura dan <em>Tax Center</em> Undiksha. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah <em>purposive sampling</em> dengan teknik wawancara dalam pengumpulan data penelitian. Yang menjadi populasi dalam penelitian ini adalah Wajib Pajak yang melaksanakan kewajiban dalam melaporkan SPT Tahunan melalui <em>E-Filing</em>. Sedangkan, sampel dalam penelitian ini yakni Wajib Pajak yang kegiatan pelaporan SPT Tahunannya didampingi oleh Relawan Pajak di 4 (empat) penempatan tersebut. Hasil penelitian ini menunjukan bahwa kegiatan pendampingan wajib pajak oleh relawan pajak dalam membantu pengisian SPT tahunan orang pribadi sangat efektif. Hal ini dapat dilihat dari kepuasan wajib pajak setelah mendapatkan pendampingan oleh relawan pajak. Wajib Pajak puas atas pendampingan relawan pajak dikarenakan proses pelaporan SPT Tahunan menjadi lebih mudah, cepat dan para relawan pajak mampu menuntun wajib pajak dalam pengisian SPT-nya. Pendampingan ini membantu mengurangi kesulitan yang dialami Wajib Pajak dalam memahami pengisian SPT secara mandiri. Kepuasan Wajib Pajak diharapkan mampu meningkatkan kepatuhan dalam pelaporan SPT Tahunan. Keberlanjutan program relawan pajak juga sangat diharapkan karena dinilai sangat efektif bagi wajib pajak yang belum mengerti tata cara penyampaian SPT khususnya yang belum cakap akan kemajuan teknologi.</p><p><strong>Kata kunci</strong>: Persepsi, Pendampingan, <em>E-Filing</em>, Relawan Pajak</p><p><em> </em></p></div><strong><br clear="all" /> </strong>

scholarly journals Komunikasi Vertikal dalam Servant Leadership Kadis Pendidikan dan Kebudayaan Kota Tomohon

2018 ◽  
Vol 7 (1) ◽  
pp. 105-119
Author(s):  
Gracia Rachmi Adiarsi ◽  
Jeremia Engelita Wakas
Keyword(s):  
Servant Leadership ◽  
Leadership Style ◽  
Community Building ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Leadership Characteristics ◽  
Government Officials ◽  
Service Leadership ◽  
Community Growth ◽  
Depth Interviews

The style of leadership determines the success of vertical communication in the organization. Rigid leadership and protocols are familiar to leaders and government officials. This study aims to find out and understand the application of vertical communication in the style of servant leadership from the Head of Education and Culture Bureau, Tomohon. This study used a qualitative approach with data collection techniques through in-depth interviews with six informants selected by purposive sampling technique. The results showed that vertical communication performed by the Head of Office in Tomohon demonstrated a service leadership style including ten servant leadership characteristics that made the vertical communication more effective. The ten characteristics of leadership that were listening, empathy, healing, awareness, persuasion, conceptualization, foresight, stewardship, commitment to community growth and community building. Keywords: Leadership Style, Servant Leadership, Vertical Communication

scholarly journals MANAJEMEN ANTARA UMAT BERAGAMA STUDI KASUS: UMAT BERAGAMA BUDHA DI TANJUNG BATU KECAMATAN KUNDUR KABUPATEN KARIMUN

Horizon ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 121-132
Author(s):  
Pipi Pipi
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Conflict Theory ◽  
Primary Data ◽  
Economic Sector ◽  
Data Presentation ◽  
Collection Data ◽  
Depth Interviews

This study discusses the existence of the management of harmony between Islam and Buddhism in Tanjung Batu Kota. This study aims to describe the factors that cause religious harmony in Tanjung Batu Kota, Kundur District, Karimun Regency.This study used the conflict theory according to Lewis Coser. This research used a qualitative approach with a descriptive type. purposive sampling technique was used to select the informant that consists of 10 people. The types of data used in this study were primary data and secondary data. Observation, in-depth interviews, and document studies were used in collecting the data. Meanwhile, the data analysis unit used by the group was Milles and Huberman's data analysis, namely data collection, data reduction, data presentation, and conclusion drawing. The results of this study reveal that several factors are causing religious harmony: 1) Tolerance in the Economic Sector. 2) Inter-Religious Harmony. 3) Mutual Respect and Respect for Other Religions. 4) The Management of Religious Harmony in Tanjung Batu City, Kundur District.

scholarly journals EVALUASI PROGRAM SANITASI TOTAL BERBASIS MASYARAKAT DI KABUPATEN MAMUJU

2017 ◽  
Vol 2 (1) ◽  
pp. 6
Author(s):  
Agus Erwin Ashari ◽  
Fajar Akbar
Keyword(s):  
Community Health Centers ◽  
Planning Process ◽  
Document Analysis ◽  
Qualitative Approach ◽  
Health Centers ◽  
Input Process ◽  
Community Based ◽  
Low Coverage ◽  
The Village ◽  
Depth Interviews

Low coverage of family latrines, village implement community-based total sanitation (STBM) and the village of defecation Random Stop (Stop Babs) resulted in increased cases of disease based environment. The purpose of this study was to determine the components of the input, process and output for the low coverage STBM program. This study is an evaluation using a qualitative approach in 10 selected health centers in Mamuju conducted by purposive sampling based health centers category in June – August 2015. The informants are holders STBM program health centers, community health centers and the head of environmental health section chief. In collecting the data, researchers used the method triagulasi ie depth interviews, observation and document analysis. Analyses were performed with a qualitative analysis of the various opinions that combined the results of triangulation. The results showed there were several indicators of input components of adequate policies, authority and responsibility, human resources; except for operational funds and infrastructure. Kompenen planning process, pengoorganisasian and reporting is adequate, but the implementation and monitoring indicators was inadequate. Output components are all yet to reach the standards set. Conclusion there are some indicators that are not sufficient operating funds, infrastructure, implementation, and monitoring.

scholarly journals Estetika Keseimbangan dalam Wayang Kulit Purwa: Kajian Strukturalisme Budaya Jawa

2021 ◽  
Vol 19 (1) ◽  
pp. 86-96
Author(s):  
Slamet Subiyantoro
Keyword(s):  
Human Life ◽  
Sampling Technique ◽  
Document Analysis ◽  
Civil Servant ◽  
Analysis Data ◽  
Data Display ◽  
Aesthetic Value ◽  
The Aesthetic ◽  
Wayang Kulit ◽  
Depth Interviews

The purpose of this study was to examine the aesthetic value of balance in Wayang Kulit Purwa from the perspective of Javanese cultural structuralism. This type of research is descriptive qualitative with data sources from informants, places/events, and documents/archives. The object of this research is Wayang Purwa with the profile of knight, giant, goddess, and civil servant who were selected by purposive sampling technique. Data were collected by using in-depth interviews, participatory observation, and document analysis. Data were analyzed using interactive techniques with data reduction procedures, data display and data verification. The result of the research shows that the Wayang Kulit Purwa is a picture of real human life. The puppet characters have their own characters which generally consist of good, evil, gentle, and simple characters. Humans created by God are not the same but with a variety of characters. The characters, characteristics, and other structures tend to be opposite, however, there is no attempt to negate each other, instead they complete each other.

scholarly journals Violent Communication in the Household upon Muslim Women in Maluku

2019 ◽  
Vol 4 (2) ◽  
pp. 177
Author(s):  
Nfn Sulaeman ◽  
La Jamaa ◽  
Mahdi Malawat
Keyword(s):  
Research Method ◽  
Physical Violence ◽  
Muslim Women ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Social Solidarity ◽  
Snowball Sampling ◽  
Economic Dependency ◽  
Depth Interviews ◽  
Snowball Sampling Technique

Violent communication in the household is the act of an abnormal communication of the husband on the wife that brings up the inconvenience of harmonious households. This study aimed to describe the motives, purport, and acceptance of in household violence treatment experienced by Muslim women in the Maluku. The research method used was the phenomenology that focused on purport study. This research used a qualitative approach based on the constructivist paradigm.  The data was collected through in-depth interviews and observations of the ten married Muslim women in Maluku. They were chosen by snowball sampling technique. The result showed that the in hosehold violence for Muslim women in Maluku have a "because" motive, such as: adultery, polygamy, communication barriers, disobedience of wife-husband fulfills its obligations, default character, unemployment, social patriarchy, economic dependency, neglect, the fulfillment of economic, religious, as well as social solidarity, and the " in order to" motive, such as: problem-solving, cover the shortage of husband, feeling happy on conquering women, as well as responsibility. The meaning of the in household violence experienced showed physical violence, psychological, economic, and sexual violent.

scholarly journals PEMANFAATAN PELAYANAN JAMINAN PERSALINAN (JAMPERSAL) OLEH IBU BERSALIN DI PUSKESMAS X TAHUN 2013

2020 ◽  
Vol 3 (1) ◽  
pp. 25-36
Author(s):  
Renny Listiawaty
Keyword(s):  
Quantitative Research ◽  
Health Workers ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Cross Sectional ◽  
Factors Associated ◽  
Document Review ◽  
Depth Interviews

One of the government's policy to reduce the maternal mortality rate (MMR) is to launch Jampersal Program. This study purpose to describe the factors associated with utilization Maternity Insurance service (Jampersal) by maternal in Public Health Center X, Muaro Jambi Regency in 2013. The research method used a cross sectional sampling technique with proportional random sampling, after that followed by a qualitative approach through in-depth interviews and document review 9 informants. Quantitative research results showed that 31.1% Jampersal utilize. There is a significant relationship between the variables of age, education, knowledge, attitudes, beliefs, income, accessibility, the role of health workers and the need to use Jampersal. The most dominant variable is income after controlled by education, knowledge, income and accessibility. This study recommended   midwives to give more intensive information, clear and complete to the community and always working to improve the quality of service Jampersal.

scholarly journals Pengembangan Potensi Budaya Ekowisata melalui Pemberdayaan Masyarakat Desa Wisata Candirejo Borobudur Jawa Tengah

Media Wisata ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 210-222
Author(s):  
Syaiful Ade Septemuryantoro
Keyword(s):  
Positive Impact ◽  
Sampling Technique ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Purposive Sampling ◽  
Analytical Technique ◽  
Document Collection ◽  
Approach Method ◽  
Document Review ◽  
The Village

The research that will be proposed has the objective of identifying the development of ecotourism in the Candirejo village. The development of ecotourism in the Village of Candirejo has the goal of making a positive impact in the environment of Candirejo. The positive impact expected by the community and identification of ecotourism development is expected to be a source of income of the Candirejo village. This research uses a descriptive-analytical technique, qualitative approach method is a way to get data and collecting data through Candirejo villagers. Interview techniques and document collection are ways to get data to this research. The technique used to take samples in the study is using the purposive sampling technique, then the data to be collected in the form of observation to the community, interviews and document review. Community empowerment in the village of Candirejo has been going well. Candirejo Village cooperates with related agencies. the collaboration was carried out to develop the potential of the village

scholarly journals Cabaran Pembelajaran dan Sokongan yang Diperlukan oleh Murid Tahfiz di Sekolah Agama Bantuan Kerajaan Terpilih di Malaysia

2019 ◽  
Vol 3 (2) ◽  
pp. 35-45
Author(s):  
Fathiyah Mohd Fakhruddin ◽  
Ahmad Fauzi Mohd Ayub ◽  
Norlizah Che Hassan ◽  
Wan Marzuki Wan Jaafar ◽  
Lukman Abd Mutalib
Keyword(s):  
Home Environment ◽  
Sampling Technique ◽  
Qualitative Approach ◽  
Main Stream ◽  
Religious Schools ◽  
Purposive Sampling ◽  
Significant Aspect ◽  
Learning Challenges ◽  
Research Questions ◽  
Depth Interviews

Tahfiz  learning is a  form of difficult and challenging learning especially in the  context of secondary tahfiz education that is offered together with the main stream curriculum, Standard Based Curriculum for  Secondary  Schools  (KSSM).   This  study  was  conducted  to  explore  forms  of  challenges  and support  needed  by  tahfiz  students  at  selected  government-funded  religious  schools  in  Malaysia.    A qualitative approach is used to answer the research questions that are based on in-depth exploration on challenges  and  support  needed  by  tahfiz  students.    Purposive  sampling  technique  was  used to  select participants who have attended tahfiz learning at least three years.  Individual semi structured in-depth interviews  were  conducted  with participants  consisted  11  students.    Findings also showed  that there are  several  challenges  faced  by  the  students;  home  environment,  difficulty  in  memorization,  gadgets and  peer  challenges.    Further  findings  showed  that  support  needed  by  the  students  are  teachers, parents,  peers  and  school’s  support.   This  study  provides  important  implications  that  support  is  a significant aspect of tahfiz students so that they can handle learning challenges. Abstrak Pembelajaran tahfiz ialah satu bentuk pembelajaran yang agak sukar dan mencabar terutama dalam konteks pendidikan  tahfiz  menengah yang ditawarkan bersama-sama dengan kurikulum arus perdana iaitu Kurikulum Standard Sekolah Menengah (KSSM).  Kajian ini dijalankan bagi meneroka bentuk cabaran dan sokongan yang diperlukan oleh murid tahfiz yang berada di sekolah agama bantuan kerajaan terpilih di Malaysia.  Pendekatan kualitatif digunakan bagi menjawab persoalan kajian yang ditentukan iaitu berkisar kepada penerokaan secara mendalam terhadap cabaran dan sokongan yang diperlukan oleh murid tahfiz.  Teknik persampelan bertujuan digunakan bagi memilih peserta kajian yang terdiri daripada murid  yang telah mengikuti pembelajaran tahfiz  sekurang-kurangnya tiga tahun.  Temu bual mendalam secara individu dijalankan terhadap peserta kajian yang melibatkan 11 orang murid tahfiz.  Dapatan kajian menunjukkan bahawa terdapat beberapa cabaran yang dihadapi murid iaitu cabaran persekitaran rumah, cabaran kesukaran menghafaz, cabaran gajet dan cabaran rakan sebaya.  Seterusnya dapatan menunjukkan terdapat beberapa sokongan yang diperlukan murid iaitu sokongan guru, ibu bapa, rakan dan sekolah.  Kajian ini memberi implikasi penting bahawa sokongan adalah aspek yang signifikan kepada murid tahfiz agar mereka mampu menghadapi cabaran pembelajaran. 

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