scholarly journals Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan

2019 ◽  
Vol 1 (3) ◽  
pp. 1151-1167
Author(s):  
Dian Khairannisa ◽  
Charoline Cheisviyanny

This study aims to determine whether there is a role for tax consultants on taxpayer compliance in fulfilling tax obligations. This research is a type of qualitative research. Data collection techniques are semi-structured interviews and triangulation. Interviews were conducted with companies in the city of Padang. The population in this study were companies in the city of Padang, and 20 companies were sampled in this study. The result of this study prove that (1) the reasons for taxpayers using tax consultant services are divided into three, namely lack of knowledge of taxpayers regarding all tax regulations, complicated taxation systems and the last reason is that tax obligations can be carried out effectively and efficiently, (2) the type of tax consultant that is chosen by many corporate taxpayers is type honest consultant because taxpayers use tax consultants rather than aiming to help find loopholes but to help taxpayers who have difficulty managing their own taxes, and (3) advice from tax consultants chosen by all taxpayers are conservative advice, because companies do not want to bear the risk of using aggressive sanctions. For the next researcher, I suggest collecting data not only from interviews, but also suggested for further research to conduct research into a wider scope in various regions and add other variables related to the role of tax consultants for taxpayers in Indonesia

Author(s):  
Sumiyati S

This research is a qualitative research that is field research, researchers describe the findings sourced from the field. The research data were obtained from interviews with respondents, consisting of parents and community leaders as well as observations of children in Kajen Village Rt 04 / Rw 02. Data collection techniques used were through observation, interviews, and documentation. While the technical analysis of data includes data reduction, data presentation and verification.From the results of this study indicate that the role of parents in Rt 04 / Rw 02 Kajen Margoyoso Village Pati Regency related in Improving Early Childhood Speaking Behavior is mostly good, smooth and develops according to the development of his age. It's just that they as parents need to know and be aware that, educating children must be with patience and perseverance. Parents can teach polite speaking behavior by familiarizing children with things that are praiseworthy from an early age. Because children are a reflection of the actions of their parents. So that the hope of parents later children can behave and talk politely with everyone.


Author(s):  
Fatchurahman Fatchurahman ◽  
Sofiah Sofiah

This research aims to examine and analyze the effectiveness of creative traders in the field by the police unit of Pamong Praja at Jalan Jawa City Palangka Raya. This research uses qualitative research methods. The source of the data is derived from the Police unit organization of the city Palangka Raya, PKL, the community in the large market of the street Java City Palangka Raya Raya, as well as documents that support this research. Data collection techniques by observation, interviews, documentation. Data analysis techniques include data reduction, data display and conclusion drawing Verification. Based on the results of this study, it is known that the use of Creative Trader Field (PKL) is done because of the number of creative traders who have been made use of public places in the trading activities so that the implementation by Satpol PP. As well as the effectiveness of regulating and supporting factors and the implementation of creative traders field by Satpol PP on Jalan Java City Palangka Raya is insufficient infrastructure to perform regulation such as transportation tools that is too old to carry out patrol activities and the lack of budget earned funds.


2019 ◽  
Vol 1 (02) ◽  
pp. 27-36
Author(s):  
Muhammad Rafi’i Sanjani

Micro, small and medium enterprises (UMKM) in absorbing labor is large enough. But the role of MSMEs in reality is constrained by several things, including capital problems. This is where the role of Shariah Financial Institutions with principal-sharing financing is desirable. Observing such phenomena needs to be examined on several issues; first, the implementation of financing at Syari'ah Financial Institutions in Sumbawa which is considered ideal for micro, small and medium enterprises (UMKM). Secondly, some of the obstacles to the implementation of financing at Syari'ah Financial Institutions in Sumbawa pertain to the principle of profit sharing, and thirdly, the solution to overcome the impediments of financing implementation at Syari'ah Financial Institutions in Sumbawa w This research is a descriptive qualitative research. Data collection techniques that is by combining three methods or the so-called triangulation, among others, interviews, observation and documentation. Data processing will be analyzed and processed descriptively qualitative.ith respect. This research is a descriptive qualitative research. Data collection techniques that is by combining three methods or the so-called triangulation, among others, interviews, observation and documentation. Data processing will be analyzed and processed descriptively qualitative. Research Results Micro, small and medium enterprises (UMKM) are able to absorb a large enough labor. But the role is in fact constrained by several things, including capital problems. This is where the role of Shariah Financial Institutions with principal-sharing financing is desirable. Observing such phenomena needs to be examined on several issues; first, the implementation of financing at Syari'ah Financial Institutions in Sumbawa which is considered ideal for micro, small and medium enterprises (MSMEs). Second, the impediments to the implementation of financing of the Shariah Financial Institutions in Sumbawa with respect to the principle of profit sharing, and thirdly, the solution to overcome the impediments of the financing of the Syari'ah Financial Institutions in Sumbawa with respect to the ideal profit-sharing principle.


2020 ◽  
Vol 6 (3) ◽  
pp. 588
Author(s):  
Dennis Ulfan Nanda ◽  
Khusnul Fikriyah

Buying and selling activities are one of the community’s needs as facilities and infrastructure of daily needs. Here, the market as one of the tools where there is buying and selling interaction. The marketing environment can change and be uncertain and provide not only opportunities but also threats. The Bandar market is a traditional market that sells the needs for essential materials at an affordable price for the community. The purpose of this research is to determine the behaviour of traders and compliance with the basic principles of Islamic markets. This type of research uses descriptive qualitative research. Data collection techniques using observation, interview, and documentation. The conclusion of this research is the traders’ behaviour in the Bandar market which already tolerable and precise even though the city market is essentially a conventional market, and traders in the Bandar market already apply the principle of Ar-Ridhla, healthy competition, honesty, openness, and justice properly. Keywords : Traditional market, behavior of traders, basic principles of islamic market


2020 ◽  
Vol 2 (1) ◽  
pp. 1-19
Author(s):  
Muhammad Zainal Abidin

This study aims to determine the role of teacher dedication in improving the quality of education. Furthermore, the role of teacher dedication is expected to be concluded how important the role of teacher dedication is in improving the quality of education, as well as knowing the obstacles of teachers in improving the quality of education. This research was conducted in the form of field research. The book which is used as the main guideline in this research is 1) "Spiritual Teaching" (contains the teacher's dedication to his work), written by Abdullah Munir, 2) "Quality and Competitive Education" by Dedi Mulyasana. This research uses qualitative research, data collection is done by interview, observation and documentation. The results showed that Madrasah Aliyah Negri 1 Suruh has dedicated teachers. The form of dedication is 1) There is a sense of willingness of teachers to always sacrifice both the sacrifice of energy, thought and time in order to improve the quality of education, 2) The growth of the desire of teachers to provide the best in improving the quality of education, 3) Teachers Teachers S indirectly have strong soul in improving the quality of education. Besides Madrasah Aliyah Negeri 1 Kabupaten Semarang also has a good quality of educational education. This can be observed from the results of increasing academic achievement obtained from year to year. While non-academic achievement is seen from the change in attitude of students who experience changes in attitude for the better. however, in improving the quality of education against the obstacles faced by teachers. These obstacles are the lack of students learning, the distance from the teacher's house to the school is quite far, the lack of respect for students to teachers and differences in the basic knowledge of religion students have. Then the existence of dedicated teachers in Madrasah Aliyah Negeri 1 Kabupaten Semarang has an impact on the quality of Education.


Author(s):  
Achiruddin Hasibuan ◽  
Mailin Mailin

AbstrakTujuan dari penelitian ini adalah untuk menjelaskan pola komunikasi Islam penyuluh dalam pencegahan dan pemberantasan bahaya penyalahgunaan narkoba dikalangan remaja Kota Langsa,) untuk menjelaskan peran penyuluh dalam pencegahan dan pemberantasan bahaya penyalahgunaan narkoba dikalangan remaja Kota Langsa, untuk menjelaskan faktor-faktor penghambat dan yang mendukung dalam pencegahan dan pemberantasan bahaya penyalahgunaan narkoba dikalangan remaja Kota Langsa, dan untuk menjelaskan upaya penyuluh dalam pencegahan dan pemberantasan bahaya penyalahgunaan narkoba dikalangan remaja Kota Langsa. Penelitian ini merupakan penelitian lapangan, menggunakan metode penelitian kualitatif deskriptif. Metode deskriptif dilakukan dengan tujuan untuk mendeskripsikan, menggambarkan, atau melukiskan secara sistematis terkait bahaya dan pencegahan Narkoba di kota Medan. Teknik pengumpulan akan dilakukan dengan triangulasi (gabungan). Informan penelitian ditentukan melalui metode purposive sumpling. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pola komunikasi ang dilakukan BNN dalam pencegahan penyebaran Narkoba di Kota Medan adalah dilakukan dengan cara berkerjasama dengan berbagai pihak, melakukan sosialisasi baik langsung maupun melalui media massa. BNN juga menggunakan bentuk komunikasi penyuluhan dalam kegiatan sosialisasi dan desiminasi yang mengajak kerjasama seluruh dan berbagai elemen dari lapisan masyarakat, sehingga upaya mewujudkan Indonesia bebas Narkoba dapat terlaksana.Kata-kata kunci: BNN; komunikasi; narkoba; pola; tindakan preventif AbstractThe objectives of this study were to find out how Islamic extension agents' communication patterns in the prevention and eradication of the dangers of drug abuse among Langsa City adolescents, to determine the role of instructors in the prevention and eradication of the dangers of drug abuse among the youth of Langsa City, to determine the factors- inhibiting and supporting factors in the prevention and eradication of the dangers of drug abuse among youth in Langsa City, and to determine the efforts of instructors in the prevention and eradication of the dangers of drug abuse among youth in Langsa City. His research is a field research, using descriptive qualitative research methods. Descriptive method is carried out with the aim to describe, describe, or describe systematically related to the danger and prevention of drugs in the city of Medan. The collection technique will be carried out by triangulation (combined). The research informants were determined through the purposive sumpling method. Data collection techniques through interviews, observation, and documentation. The results showed that the pattern of communication carried out by the National Narcotics Agency in preventing the spread of narcotics in Medan was carried out by collaborating with various parties, disseminating both directly and through mass media. BNN also uses a form of extension communication in dissemination and dissemination activities that invites all and various elements of society to work together so that efforts to realize a drug-free Indonesia can be carried out.Keywords: BNN; communication; drugs; pattern; preventive action


2021 ◽  
Vol 4 (01) ◽  
pp. 17-28
Author(s):  
Lina Muhayanah

The Yanbu'a method is applied at the Darul Ulum Kudus Islamic Boarding School to improve learning outcomes to read al-Qur’an.  This study aims to determine how to learn al-Qur’an using the Yanbu'a method at the Darul Ulum Kudos Islamic Boarding School.  This type of research is descriptive and qualitative research.  Data collection techniques were carried out through interviews and documents.  The data analysis used followed the analysis of Miles and Huberman's model, namely data reduction, data representation and verification.  The results of this study indicate that: First, on the basis of active, innovative, creative, effective and interesting learning the Yanbu'a method is adopted at the Darulum Suci Islamic Boarding School.  Second, the role of Yanbu language learning at Darul Ulum Islamic Boarding School to study al-Qur’an is very important to improve learning outcomes to read al-Qur’an.  Based on the research results, this method can improve students' ability to read al-Qur’an based on makharijul and tajwid letters.


2020 ◽  
Vol 5 ◽  
Author(s):  
Yasifun Yasifun ◽  
Budi Haryanto ◽  
Istikomah Istikomah

This study aims to describe the role of the principal in creating an effective school at SMA Al Fattah Buduran Sidoarjo. The method used to determine the informant is purposive aside. In this qualitative research data collection, the authors use the interview, documentation and observation methods. From the results of this study, it was concluded that the Principal played a role in creating an effective school at Al Fattah Buduran Sidoarjo High School. Effective schools are schools that have good management standards, are transparent, are responsive, and accountable, and are able to empower every important component of the school. This is proven by Al Fattah High School continuing to experience an increase in the number of students, facilities and infrastructure, as well as their achievements.


Author(s):  
Murdiansah S. A. Karim

The purpose of this research is to examine the role of local government, especially the city government of Tidore Islands, to stabilize food prices based on Food Law No. 18 of 2012 article 55 in the perspective of Islamic economics. This type of research is classified as qualitative research by presenting the direct relationship between the author and the respondent. In data collection techniques carried out include observation, interviews, and documentation, so that the authors conducted interviews with respondents including the Tidore City government and the tomato farmers of Gurabunga Village. In this study, the authors found that the role of regional government in managing food prices, local government not only controls one sector but the role of local government also controls the distribution of supply prices from farmers to the market without going through the collectors (middlemen).


2021 ◽  
Vol 2 (1) ◽  
pp. 206
Author(s):  
Nazrin Nazrin ◽  
La Ode Monto Bauto ◽  
Bakri Yusuf

This research aims to determine the role and constraints of street vendors in improving family welfare in the Pantai Mutiara tourist attraction area, Gumanano Village, Mawasangka District, Central Buton Regency. This type of research is qualitative research. Data collection techniques were carried out by means of observation, interviews and documentation with 9 main informants of street vendors (PKL) in the Pantai Mutiara Tourism Object, Gumanano Village, Mawasangka District, Central Buton Regency and 5 people as supporting informants. The results showed that first, the role of street vendors (PKL) in improving family welfare in the Pantai Mutiara tourist area, namely increasing family income in meeting the needs of food, clothing, shelter, health, and educational needs. The two obstacles faced by street vendors in improving family welfare are physical capital, knowledge and skills.


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