scholarly journals Analisa Pelaksanaan Tax Amnesty Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 92-101
Author(s):  
Ni Kadek Ayu Mega Sri Deviani Putri ◽  
Kyara Dewanti Maheswari

The most inland revenue financed by taxes, especially the state of Indonesia. In increasing state revenue, it can be done by implementing tax amnesty or it’s called tax amnesty.the purpose of this study is to see the influence of knowledge and understanding of the tax amnesty, and to see analysis of the implementation of tax amnesty for three periods. Data analysis technique used is descriptive technique. The results of this study shows that the knowledge and understanding of tax amnesty, and to see analysis of the implementation of tax amnesty for three periods.

Author(s):  
Kadek Pramesti Septyana ◽  
Herkulanus Bambang Suprasto

The purpose of this study was to determine the effect of tax knowledge, fiscus service, and tax sanctions on taxpayer compliance with tax amnesty as a moderating variable. This research was conducted at the North Badung Pratama Tax Service Office. The population is 65,550 taxpayers. The sample in this study used Convenience Sampling with the Slovin formula approach so that the number of studies numbered 100 people. The data analysis technique used is the MRA (Moderated Regression Analysis) analysis. The results showed that the knowledge of taxpayers had a positive and significant effect on taxpayer compliance. The fiscus service has a positive and significant impact on tax compliance. Sanctions have a positive and significant effect on taxpayer compliance. Tax amnesty reinforces the influence of taxpayer knowledge on taxpayer compliance. Tax amnesty strengthens the influence of the fiscus service on taxpayer compliance. Tax amnesty reinforces the effect of tax sanctions on tax compliance.


Author(s):  
Ruri Nurul Aeni Wulandari ◽  
Lifa Farida Panduwinata

<p class="abstrak"><em>The purpose of this study was to determine the effectiveness of using Google Classroom in online learning during the Covid-19 pandemic. The method used in this research is descriptive quantitative. The research sample was students of the Office Administration Education Study Program at the State University of Surabaya, batch 2017, 2018, and 2019, which means 95 people. The data was collected using a questionnaire, while the data analysis technique used a percentage. The results showed that Google Classroom was effectively applied in online learning during the Covid-19 pandemic.</em><em></em></p>


2019 ◽  
Vol 2 (1) ◽  
pp. 60
Author(s):  
Rizal Nasrullah Al Abbas ◽  
Tumirin Tumirin

This study aims to determine the effect of tax sanctions, tax amnesty, tax knowledge on the level of personal taxpayer compliance. This study uses a quantitative approach. The sample in this study was 80 WPOP registered in North Gresik Small Taxpayer Office using a purposive sampling technique. The data analysis technique uses multiple linear regression. The results of this study indicate that there is a significant effect of tax sanctions on WPOP taxpayer compliance which is registered at North Gresik KPP. There is no effect of tax amnesty on WPOP taxpayer compliance registered at North Gresik Small Tax Office. Tax knowledge has a significant effect on WPOP taxpayer compliance that is registered at North Gresik KPP.


2021 ◽  
Vol 2 (1) ◽  
pp. 9-15
Author(s):  
Sri Windari ◽  
Muhammad Ilham Aziz

This paper examines philosophy in the Pancasila value system. This research can be qualified in philosophical research, the method used in this research is qualitative research method through literature review. The type of method used is descriptive qualitative. While the data analysis technique, the writer uses the technique introduced by Miles and Huberman, which includes data reduction, presentation, and conclusion. This article begins with the formulation of the meaning of philosophy in the Pancasila system. Then describe descriptively related to the function of philosophy in the Pancasila system. Pancasila is the basis as well as the ideology of the Indonesian nation, which can be implemented in the life of the nation and state. While philosophy can be understood as a way of deep thinking to get a truth. Philosophy in the Pancasila system is a philosophy on the basis of the state which consists of five precepts as derivations that have their respective roles, but the goal is the same, namely to manage and realize the values contained in it in the life of the nation and state in Indonesia. Each of the precepts contained in Pancasila is basically a unity that cannot be separated and interrelated. The five precepts as the basis of the philosophy of the Indonesian state are each a representation of the civilization of the Indonesian nation.


2020 ◽  
Vol 30 (10) ◽  
pp. 2444
Author(s):  
A. A. Sagung Shinta Devi ◽  
I Ketut Budiartha

This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung. Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.


PERSPEKTIF ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 228-235
Author(s):  
Julia Ivanna ◽  
Ella Suherwani ◽  
Hodriani Hodriani ◽  
Muhammad Iqbal

This study aims to determine the responsiveness of the State Civil Apparatus (ASN) serving the community in the administration of Population Administration at Medan Johor Sub-district office. The research method used is descriptive qualitative. The location of this research is Medan Johor Sub-district Office on Jln. Cipta No. 16 Pangkalan Mashhur, Medan Johor. Techniques of collection the  data through observation, interviews and documentation. The data analysis technique carried out provides a clear picture of the research problem to be discussed and subsequently the data is presented qualitatively by reducing data, displaying data, and drawing conclusions. The results of this study indicate that the responsiveness of the State Civil Apparatus in the administration of population administration services in the Medan Johor Sub-district office has been going well. Related to responding to the applicant, speed, accuracy, accuracy, and responding to complaints, while regarding the timeliness indicators have not been implemented optimally. The supporting factor of responsiveness is in the form of a community that can listen well to the instructions of officers. Besides the inhibiting factors of responsiveness in the form of a network that is suddenly offline, people who do not want to be invited to cooperate, and the absence of printing machines in Medan Johor Sub-district office.


2020 ◽  
Vol 9 (1) ◽  
pp. 12-18
Author(s):  
Isep Saepul Muzaki ◽  
Regi Refian Garis ◽  
Dede Abdul Rozak ◽  
Kasman Kasman

Tax revenues are the largest revenue sector in the composition of the state budget in Indonesia. Taxes get a target of about 85% of all government revenues. The Directorate General of Taxes that has the mandate uses various instruments to be able to achieve tax revenues. One that is used in achieving tax revenues, The Directorate General of Taxes uses SP2DK. This study aims to determine the effectiveness of the request for an explanation of data and/or information (SP2DK) on tax revenues at the Tax Office Of Ciamis. The analytical method used is a descriptive method with a quantitative approach to give an idea of whether SP2DK has been effective or not. The data analysis technique used is descriptive. The results showed the effectiveness of SP2DK experienced fluctuations from 2016-2018, within 2016 of 0.03%, in 2017 of 9%, in 2018 of 8%. Overall, the SP2DK against Tax revenues in the Tax Office Of Ciamis is still ineffective. Under these conditions, the Head of Tax Office Of Ciamis must increase the effectiveness of the SP2DK issued.


2018 ◽  
Vol 2 (5) ◽  
pp. 820
Author(s):  
Raja Revolin Ismail

This research is a school action research that aims to improve teacher achievement through academicsupervision. This research was conducted at SD Negeri 009 Teluk Pauh, Cirenti District. The subjects of thisstudy were teachers of SD Negeri 009 Teluk Pauh, Cirenti Subdistrict with a total number of 12 people,consisting of 4 men and 8 women. This research was carried out in two cycles carried out based on the stages ofplanning, implementation and reflection. The data used is physical data. The average data analysis technique isdescriptive method. The results showed that teacher achievement motivation in the first cycle was 60.1% withgood categories and the cycle increased to 81.6% with very good categories.


Author(s):  
Syarifuddin Syarifuddin

AbstractThis study was conducted to the influents of the Islamic symbolisms toward the decision of consumption buying of the food products. This is a quantitative research. A survey was also involved in this research. Data are also collected through questionnaire to gain an accurate information. Data analysis technique used was a simple regression. The research findings show that Islamic symbolisms have significant influents toward decision to buy food products. That is, t value of p significant is < 0,005 (0,000 < 0, 05) while R square is 0,273 or 27,3 %. In conclusion the influents of Islamic symbols toward the decision on buying have influents as of 27, 3 %. Keywords: Islamic Symbolism, Decision on buying, food products.


2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>


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