scholarly journals Implementation of Data Collection Policy and Tax Information on Directorate General of Taxes

2021 ◽  
Vol 17 (3) ◽  
pp. 365-378
Author(s):  
Redhy Matabean ◽  
Vishnu Juwono
Keyword(s):  
Data Collection ◽  
Government Regulation ◽  
Active Role ◽  
Factors Affecting ◽  
Policy Model ◽  
Directorate General ◽  
Policy Objectives ◽  
High Motivation ◽  
Communication And Coordination

The Directorate General of Taxation has the authority to collect data and information related to taxation from agencies, institutions, associations, and other parties (ILAP) through Government Regulation No. 31 of 2012. Data and information collected from the ILAP, including transaction, identity, licensing, and non-transactional data, are used to build tax databases and explore potential taxation. This study aims to analyze the implementation of data and information collected in the context of taxation and investigate the factors that support and inhibit the implementation by using the variable implementation of the hybrid policy model. This work is qualitative research with a post-positivist approach. Data collection was done by conducting in-depth interviews and literature reviews. Data analysis was carried out through data reduction, presentation, conclusions, and verification. The study showed that the implementation of data collection and information related to taxation has helped the Directorate General of Taxation build a tax database and taxpayer profile. However, there are still obstacles, such as the unavailability of an information system to monitor data use and barriers in incomplete data received. The inhibiting factors affecting implementation are the non-target setting of policy objectives and standards, lack of resources, and inadequate communication and coordination. The factors that support the implementation of this policy are the high motivation of policy implementers, the active role of policy implementers, and the adaptability of implementers.

Penerapan Kurikulum 2013 Dalam Peningkatan Kemampuan Belajar Aqidah Akhlak Siswa Kelas Vii

2019 ◽  
Vol 1 (2) ◽  
pp. 129-139
Author(s):  
Fatimah Ahmad ◽  
Zaifatur Ridha
Keyword(s):  
Data Collection ◽  
Student Involvement ◽  
Life Skills ◽  
Qualitative Data ◽  
Active Role ◽  
Religious Values ◽  
Learning Methods ◽  
Data Collection Process ◽  
Long Time

The purpose of this study was to obtain data on the implementation of the 2013 curriculum, whether it has been implemented well enough and has been applied for a long time at Al-Jamilah Sei Mati Private MTs Padang Tualang by involving students actively in learning and applying various learning methods. Teachers always try to innovate in managing learning by applying interesting methods and positioning themselves as facilitators according to the mandate of the 2013 curriculum. The principle of learning is to humanize humans (humanism), by nurturing children to grow cognitive, affective, psychomotor, life skills. social and spiritual. This research uses research with qualitative data approach in the data collection process and is described by describing the data obtained at the research location to the conclusion. As for the results of the research on educating with the ngemong system which is a form of guidance carried out by teachers to their students which is applied in madrasas. The students' ability to learn aqidah akhlaq has improved quite well with the implementation of the 2013 Curriculum, which can be seen from the active role of students when learning and student involvement during class discussions. Students' understanding of learning also increases which can be seen from the fairly good student scores and the application of religious values ​​that have been studied, especially in students of aqidah akhlaq. Students show good morals in the Madrasa environment both to teachers and to fellow friends.

Peran Sistem Informasi dalam Modernisasi Perpajakan di Indonesia

2009 ◽  
Vol 4 (2) ◽  
pp. 119
Author(s):  
Wirawan E.I. Radianto
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Empirical Study ◽  
Research Result ◽  
Directorate General ◽  
Role Of Information

The escalating role of tac in supporting the natianal development compels the Directorate General for Taxation to apply strategies to increase the income from tax. One of those strategies is moderniztng the tmation in order ta ea$ethe tmpqters in payW the tm. Tm rnodernization aims ot improving tm services which ends up in increa.sing the obedience of the tffipmyers.  One of the ffirts employed by the Directorate Generalfor Taxation is escalating the role of information systems in order to fulfill the taxationobedience. Some of those infonnation systems are e-registration, e-SPT, and epment. This pryer discusses the wealmesses of each of these systems based. on the data collection and data analysisfrornvarious resowces.  This paper explains the result of an empirical study into how information systems of taxation influenced the obedience of the taxpayers. The research was carried out in the province of Yogtakana, which covered Bantul, Sleman, and Yogtakarta municipalities. The respondents were those taxpayers of manufactures, trade, and seryice aree$. The research result shows that tax modernization, which included e-registration, e-SPT, and e-poyment, influerced the rate of taxpqlers' obedience. The tmpayers, who used the onlinefacilities,felt positive benefi* when they,were doing their duty in paying taxes.Kqwords: tm modemization, e-SPT, e-registration, e-payrnent, informationsystem, obediencePEIIDAHT

scholarly journals Factors affecting tax auditors’ performance: the moderating role of locus of control

2020 ◽  
Vol 18 (2) ◽  
pp. 36-45
Author(s):  
Vince Ratnawati
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Factors Affecting ◽  
Internal Locus ◽  
Analysis Techniques ◽  
Internal Locus Of Control ◽  
Directorate General ◽  
Low Performance ◽  
Moderating Role

This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of 139 tax auditors at the Riau Directorate General Taxes Office-Indonesia. Data analysis techniques include multiple regression and moderated regression analysis. The results show that professionalism, competence, and role conflict affect the tax auditors’ performance. A tax auditor who is professional, has competence, and does not feel there is conflict in carrying out his/her role, will have better performance. Besides, this study also found out that locus of control moderates the effects of professionalism, competence, and role conflict on the tax auditors’ performance. Internal locus of control will further enhance the tax auditors’ performance with high professionalism, satisfactory competence, and reduce low performance resulting from role conflict. Internal locus of control will improve the performance, which decreases due to the occurrence of role conflict with the tax auditors.

scholarly journals Strategi Dinas Perpustakaan dan Arsip Daerah (DPAD) Provinsi Jambi dalam Mengembangkan Perpustakaan Berbasis Inklusi Sosial untuk Mewujudkan Masyarakat Literate

2021 ◽  
pp. 93-107
Author(s):  
Khairunisa Khairunisa ◽  
Wenny Dastina ◽  
Buchari Katutu
Keyword(s):  
Data Collection ◽  
Private Sector ◽  
Program Development ◽  
Social Inclusion ◽  
Qualitative Method ◽  
Active Role ◽  
Limited Budget ◽  
Literate Society ◽  
Sampling Approach

ABSTRACT Introduction. The purpose of this study was to determine the Jambi Province DPAD Strategy in developing a Social Inclusion-Based Library to Create a Literate Society, constraining factors in developing a social inclusion-based library in an effort to create a literate community in the Jambi Province Regional Library and Archives Service, and the efforts made to overcome these obstacles. Data Collection Metod. This study used a descriptive qualitative method with a purposive sampling approach. Resilt and Discussions. The results of this study indicate that there are several strategies implemented by DPAD Jambi Province in developing social inclusion in libraries, namely: involving the active role of librarians, issuing policy regulations and forming a Synergy Team, holding stakeholder meetings, Launcing Ipustaka Jambi, and carrying out activities advocacy Peer Learning Meeting. The obstacles faced by the Jambi Province Regional Library and Archives Office in developing social inclusion- based libraries are limited budget funds and networks. As for the efforts made by the Regional Library and Archives Office of Jambi province in overcoming the constraints of developing social inclusion-based libraries, namely establishing cooperation with various parties, both from the province, district and private sector and utilizing the existing budget optimally. Conclusions. Based on the research that has been done on the DPAD strategy in developing a social inclusion-based library. With this strategy, it is hoped that this social inclusion program can run well and can be developed for program development in program recipient libraries, namely district libraries and village libraries. Keyword: Strategi, Inklusi Sosial, Perpustakaan Umum, Masyarakat Literate

scholarly journals The Role of MGMP Civic Education in Improving Professional Competence of Teacher

JURNAL IQRA ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 249-264
Author(s):  
Arifin Arifin
Keyword(s):  
Data Collection ◽  
Civic Education ◽  
Professional Competence ◽  
Active Role ◽  
Education Professional ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study aimed to describe the role of  Musyawarah Guru Mata Pelajaran (MGMP) Civic Education in Malang City in enhancing the professional competence of teachers and to know the efforts in Increasing the professional competence of teachers. The researcher used qualitative descriptive method. Data collection techniques used observation, interview, and documentation. The results showed that the teachers of Musyawarah Guru Mata Pelajaran (MGMP) Civic Education played an active role in helping teachers to improve their professional competence. The effort in increasing the professional competence of teachers namely, conducts a seminar by inviting competent speakers. Keywords: MGMP, Civic Education, Professional Competence of Teacher

scholarly journals PERAN GURU BAHASA INDONESIA MTsN DI KABUPATEN TRENGGALEK DALAM GERAKAN LITERASI

2020 ◽  
Vol 1 (1) ◽  
pp. 155-178
Author(s):  
Dewi Masithoh
Keyword(s):  
High School ◽  
Data Collection ◽  
Junior High School ◽  
Junior High ◽  
Active Role ◽  
Low Level ◽  
Data Source ◽  
Descriptive Approach ◽  
Bahasa Indonesia

Abstract The literacy movement should be promoted in the education unit. This is due to the low level of literacy activities, especially students. This study aims to determine the role of Indonesian teachers in the literacy movement and the results of the application of the State Islamic Junior High School Literacy Movement in Trenggalek Regency. The method used is qualitative with a descriptive approach. The data source is gained from State Islamic Junior High School Indonesian teachers in Trenggalek Regency. Data collection techniques in this research are observation, interview and documentation. The results showed that the majority of State Islamic Junior High School Indonesian teachers in Trenggalek Regency had played an active role in the literacy movement and had met the criteria as the pioneers of the literacy movement in their respective institutions. As a good example, Indonesian teachers have a very important contribution in the literacy movement. Although in its application there are also challenges that require Indonesian teachers to find solutions to continue developing literacy to be better in its implementation. 

scholarly journals PERANAN PEMERINTAH DESA DALAM PELAKSANAAN PROGRAM PEMBANGUNAN INFRASTRUKTUR PEDESAAAN (PPIP) DI DESA SENDANA KECAMATAN MAMBI KABUPATEN MAMASA

2012 ◽  
Vol 2 (1) ◽  
Author(s):  
Indrasto Wahyudi Dahlan ◽  
Anwar Parawangi ◽  
Amir Muhiddin
Keyword(s):  
Data Collection ◽  
Community Involvement ◽  
Development Program ◽  
Active Role ◽  
Infrastructure Development ◽  
Village Government ◽  
Data Collection Technique ◽  
And Control ◽  
The Village

The study aims to determine the role of village government in Implementing the Rural Infrastructure Development Program (PPIP) In the village Sendana, Mambi district Mamasa Regency . Type research is descriptive qualitative approach is an approach that focuses on the process of data collection in order to describe the state of the object. Data collection technique used by observation, interview and documentation. The result of this study shows that the role of the village government can already be said to play an active role with the following indicator, which is to facilitate the village government to provide facilities at village meetings, implementation of transparency, and support facilities for CSOs. Community engagement where the village government to try and work together with management to prioritize community involvement; supervise and control the implementation of the PPIP. The village government to approach the manager for observing the principles of the PPIP program and use of the budget in accordance with the allocation; fostering CSO where the village government to provide guidance through the values of local wisdom and social capital so that the attitudes and behavior of society for the better organization. Penelitian bertujuan untuk mengetahui Peranan Pemerintah Desa Dalam Pelaksanaan Program Pembangunan Infrastruktur Pedesaan (PPIP) Di Desa Sendana Kecamatan Mambi Kabupaten Mamasa. Jenis penelitian yang digunakan adalah pendekatan deskriptif kualitatif adalah pendekatan yang menitik beratkan pada proses pengumpulan data. Teknik pengumpulan data menggunakan observasi,wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa peranan Pemerintah Desa sudah dapat dikatakan berperan aktif dengan indikator yaitu: adalah menfasilitasi yang dimana Pemerintah Desa memberikan fasilitas pada musyawarah desa, transpransi pelaksanaan, dan fasilitas penunjang untuk OMS. Keterlibatan masyarakat yang dimana Pemerintah Desa berusaha dan bekerja sama dengan pihak pengelola untuk mengutamakan keterlibatan masyarakat; mengawasi dan pelaksanaan PPIP. Pemerintah Desa melakukan pendekatan kepada pengelola untuk memperhatikan prinsip-prinsip Program PPIP dan penggunaan anggaran sesuai dengan peruntukkannya; membina OMS yang dimana Pemerintah Desa melakukan pembinaan melalui nilainilai kearifan lokal dan modal sosial agar sikap dan perilaku organisasi masyarakat menjadi lebih baik.

scholarly journals Investigating the Role of Governmental Factors Affecting Social Capital (Case Study: Iraqi Kurdistan)

2021 ◽  
Vol 1 (2) ◽  
pp. 75-91
Author(s):  
Chiman Khayati
Keyword(s):  
Social Capital ◽  
Data Collection ◽  
Structural Equation ◽  
Goodness Of Fit ◽  
Equation Modeling ◽  
Validity And Reliability ◽  
Statistical Population ◽  
Factors Affecting ◽  
Iraqi Kurdistan

Social capital is a latent wealth and property arising from a society's members' mental and psychological readiness to give up personal interests and engage in collective action. Social capital is a form of capital that potentially exists in all human societies. For flourishing and actualizing social capital, factors must be transformed, and special conditions must be satisfied that are seldom and difficult to meet. This study aimed to investigate the factors affecting the strengthening of social capital through the role of government. The study was applied research, and in terms of data collection method, it was a descriptive correlational study. The statistical population of the study was the citizens of Iraqi Kurdistan in 2020. One thousand subjects were selected using the convenience sampling method. The data collection tool was a researcher-made questionnaire. Content validity and measurement model results were used to evaluate the validity and reliability of measurement tools. The questionnaires’ validity and reliability results were confirmed. Structural equation modeling through Smart PLS 3 was used for data analysis. The hypothesis testing results showed that the economy, geography and environment, and culture and society would strengthen social capital through government. According to the value obtained for the model fit index, 0.54, the overall model’s goodness of fit was confirmed.

scholarly journals The Role of Tax Incentives During the Covid-19 Pandemic Period and Stable Sustainable Economic Growth

2021 ◽  
Vol 2 (2) ◽  
pp. 94-100
Author(s):  
Ida I Dewa Ayu Manik SASTRI ◽  
Luh Kade DATRINI ◽  
Ni Putu PERTAMAWATI
Keyword(s):  
Economic Growth ◽  
Government Regulation ◽  
Regular Function ◽  
Tax Incentives ◽  
Multiplier Effect ◽  
State Finance ◽  
Directorate General ◽  
National Disaster ◽  
Sustainable Economic Growth

The COVID-19 pandemic is a national disaster so the need for arrangements to support the handling of COVID-19 continues to be pursued. The real sector is expected to be able to survive and not terminate employment. The multiplier effect due to the covid pandemic requires government assistance as a policyholder. Taxes are a source of state finance, now changing to a second function, namely the regular function. Government Regulation No. 23, 44, 86, 110 and 143 regarding tax incentives for taxpayers affected by the coronavirus pandemic 19. Of the total 68,101 taxpayers at the Directorate General of Taxes in Bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not make optimal use of incentives that should be used to stimulate economic growth. The methodology used in this study is a descriptive interpretative qualitative method. The results of the study found that incentives used by taxpayers have stimulated economic growth, but there are taxpayers who do not take advantage of incentives due to the complexity of procedures and some do not receive information about incentives so that in the future the Directorate General of Taxes needs to simplify procedures and wider socialization.

scholarly journals Factors Affecting Employees’ Preference to Pay Zakat: Case of Amil Zakat Institution of Bogor Agricultural University

2019 ◽  
Author(s):  
Yekti Mahanani ◽  
Tanti Novianti ◽  
Ranti Wiliasih ◽  
Salina Hj Kassim
Keyword(s):  
Logistic Regression ◽  
Data Collection ◽  
Government Regulation ◽  
Higher Learning ◽  
Factors Affecting ◽  
Indonesian Government ◽  
Government Institutions ◽  
Two Factors ◽  
And Gender ◽  
Learning Institutions

The aim of the Indonesian Government Regulation No 14/2014 is to assist the national zakat agency - BAZNAS in zakat collection by forming zakat collector units in government institutions such as in higher learning institutions’ campuses. The Zakat Collector Unit of Amil Zakat Institution of Bogor Agricultural University (LAZ IPB) has been established for this reason in 2003, however, despite being in existence for quite a while, its development has been rather slow. The aim of this study is to explore the potential issues on income zakat and determine factors affecting the employees to pay income zakat using the service of LAZ IPB. Data collection was conducted during the period from 1stApril 2014 to 7thJune 2014. In methodology, the study adopted the Logistic regression technique to analyze the factors affecting the employees to pay zakat with LAZ IPB. The findings showed that two factors, namely service and income level were significant in influencing the employees to pay their income zakat with LAZ IPB. Demographic factors such as occupation and gender are also affecting the preference of employees to pay zakat in LAZ IPB.

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