scholarly journals The Effect of Perception on the Benefits of Tax toward the Discipline of Paying Taxes in Jakarta

2019 ◽  
Vol 8 (3) ◽  
pp. 16
Author(s):  
Wening Estiningsih ◽  
Juni Mashita ◽  
Sidik Lestiyono

Perception of the benefits received by the community as compensation for paying taxes is one of the factors that influence the discipline of society in paying taxes. Thus the purpose of this study is to examine more deeply the effect of perceptions on the benefits received from paying taxes on discipline in paying taxes in Jakarta. The population in this study were individual taxpayers who work as lecturers on two campuses located in Jakarta. The number of respondents involved in the study was 56 people. The analysis method used is descriptive statistics. The results of the study show that the perception of the benefits of paying taxes will affect the willingness of the community (especially taxpayers) to pay taxes on time. So that in increasing the discipline of society, especially taxpayers, the Government needs to provide concrete examples of development that directly impact and can be felt by the community.

2021 ◽  
Vol 4 (2) ◽  
pp. 285
Author(s):  
Gregorius Teofilus Monroe ◽  
Suyanto ◽  
Mufidah Asy’ari

The government has committed to build a power plant of 35,000 Megawatts (MW) in stages by providing infrastructure in the form of transmission, substations and generating sources. One of the transmissions that can function to distribute from the generator source to the load centers is the 150 kV High Voltage Air Line (SUTT) transmission. The purpose of this study was to analyze the Displacement generated by the Garmin 78s GPS Tool against the Total Station Measurement Data. SUTT 150 kV Amuntai - Tamiang Layang consists of 120 tower points along the transmission line and tower points using Garmin 78s GPS to determine the position of the Total Station data. Position errors in the search for tower points can occur, so the analysis method uses descriptive statistics to find out the real position error on the average of the two coordinate points using Total Station and Garmin 78s GPS. Total Station is a tool used to project tower points. Based on the results of the study, the coordinate position error generated from the 120 tower points is 427.57 meters and the average calibration error is 0.23 (23%) on a weighted average of 3.56 meters.Keywords: displacement; total station; GPS Garmin 78s.


2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.


Author(s):  
Muhammad Romadhon ◽  
Amiruddin Saleh

A group approach having an excess because its scope broader, and in accordance with communal culture of the people. Group dynamics and independency farmers become a yardstick to judge whether the programs the government (the course of development) involving group cattle farmers cut is sustainable or not, so that it can be evaluated for sustainability the next. The purpose of research are (1) analyze group dynamics formed in the group spr mega jaya, (2) analyzed levels of independency of farmers in the farmers spr mega jaya, (3) analyze relations group dynamics and independency of farmers with the success kejar farmers spr mega jaya. Data analysis of analysis descriptive statistics (a frequency, the percentage, on the average), and statistic analysis inferential by test a correlation coefficient rank the spearman. The research results show that group dynamics spr mega jaya tends in category high, and independency of farmers spr mega jaya tends in category enough, while test relations shows that there is a positive connection welfare between group dynamics the cattle farmer and independency of farmers with the success kejar cattle farmers cut. This means that the more dynamic group spr mega jaya and independency of felt farmers high, so the success of the program group farmers who reached the higher.Keywords: group dynamics, independency of groups, sekolah peternakan rakyatABSTRAKPendekatan kelompok memiliki kelebihan karena cakupannya yang lebih luas, dan sesuai dengan budaya masyarakat komunal. Dinamika kelompok dan keberdayaan peternak menjadi tolok ukur untuk menilai apakah program pemerintah (program pembangunan) yang melibatkan kelompok peternak sapi potong bersifat sustainable atau tidak, sehingga dapat dievaluasi untuk keberlanjutan program selanjutnya. Tujuan dari penelitian adalah (1) menganalisis dinamika kelompok yang terbentuk dalam kelompok SPR Mega Jaya, (2) menganalisis tingkat keberdayaan peternak pada kelompok peternak SPR Mega Jaya, (3) menganalisis hubungan dinamika kelompok dan keberdayaan peternak dengan keberhasilan program kelompok peternak SPR Mega Jaya. Analisis data berupa analisis statistik deskriptif (frekuensi, persentase, rata-rata), dan analisis statistik inferensial dengan uji koefisien korelasi rank Spearman. Hasil penelitian menunjukkan bahwa dinamika kelompok SPR Mega Jaya cenderung pada kategori tinggi, dan keberdayaan peternak SPR Mega Jaya cenderung pada kategori cukup, sedangkan uji hubungan menunjukkan bahwa terdapat hubungan positif signifikan antara dinamika kelompok peternak dan keberdayaan peternak dengan keberhasilan program kelompok peternak sapi potong. Hal ini berarti bahwa semakin dinamis kelompok SPR Mega Jaya dan keberdayaan yang dirasakan peternak tinggi, maka keberhasilan program kelompok peternak yang tercapai semakin tinggi.Kata kunci: dinamika kelompok, keberdayaan kelompok, sekolah peternakan rakyat


2020 ◽  
Author(s):  
Dalowar Hossan

The aim of this study is to investigate the factors influencing the entrepreneurial success of rural women entrepreneurs in Bangladesh. Non-probability sampling specifically convenience sampling is used to draw the sample and data is collected using the self-administered survey. Regression analysis and descriptive statistics are used to analyze the data. The study discloses that motivational factors, government policy and financial support have significant influence on the rural women entrepreneurial success in Bangladesh. Due to lack of suitable training and proper development as well as ICT knowledge, the rural women of Bangladesh could not accomplish the achievement. Half of the total populations of Bangladesh are female and most of them live in rural areas. Therefore, the government and the policymakers in Bangladesh should develop the potential of rural women entrepreneurs by providing development facilities, proper training, and ICT knowledge.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hossein Motahari-Nezhad ◽  
Maryam Shekofteh ◽  
Maryam Andalib-Kondori

Purpose This study aims to investigate the characteristics, as well as the purpose and posts of the COVID-19 Facebook groups. Design/methodology/approach A systematic search for COVID-19 Facebook groups was conducted on June 1, 2020. Characteristics of the groups were examined using descriptive statistics. Mann-Whitney test was used to study the differences between groups. The study of the most popular groups’ posts was also carried out using the content analysis method. Findings The groups had a combined membership of 2,729,061 users. A total of 147,885 posts were received. There were about approximately 60% public groups. A high percentage of the groups (86.5%) had descriptions. The results showed a significant relationship between the groups’ description status and the number of members (p-value = 0.016). The majority of COVID-19 Facebook groups (56%) were created to meet their members’ information needs. The highest number of studied posts were related to vaccination (35.2%), followed by curfew rules (19.6%) and symptoms (10.6%). Originality/value Translating these insights into policies and practices will put policymakers and health-care providers in a stronger position to make better use of Facebook groups to support and enhance public knowledge about COVID-19.


2019 ◽  
Vol 3 (1) ◽  
pp. 22-28
Author(s):  
Muhammad Rasyid Ridho Lubis ◽  
Dwi Kartikasari

Dendang Melayu Beach is a public beach that is being developed by the Batam City Government. Although various efforts have been made by the government to increase the number of visitors to this beach, it turns out that the number of visitors has not necessarily increased consistently but fluctuated up and down. Therefore, this research was carried out to further explore the behavior of visitors in the hope that it could become a material evaluation of the government in developing this tourist attraction. This study aims to examine the effect of consumer behavior on the selection of Dendang Melayu Beach tourist attractions. The respondents of this study were 100 tourists who visited the Batam Dendang Beach. The data analysis method used is inductive statistics using multiple linear regression. The results of this study are the four variables of consumer behavior namely cultural, social, personal and psychological factors partially positive and significant effect on the choice of tourist attractions.


Author(s):  
Frank Bitafir Ijon

Conducts of by-elections in recent times have been fraught with a lot of security challenges. This has been as a result of the violence that characterized the conduct of by-elections in recent times in Ghana. Violence during by-elections in Ghana plays a vital role in securing election victories for political parties. In all the by-elections characterized by violence in Ghana, they were won by parties that were accused of inciting the violence. The main tenets of election violence as identified by the paper included, actors, motives, timing, consequences, and patterns. The paper adopted the content analysis method in its investigation of the two violent by-elections in Ghana. The paper revealed that there was a correlation between violence during by-elections and victories of incumbent parties. This was because, in the two by-elections understudy, those accused of starting the violence and using national security operatives won the elections. The paper also found out that by-election violence impacted negatively on Ghana’s democratic maturity in several ways, such as; low voter turnout, weakening of democratic foundation and breeding an atmosphere of insecurity. Finally, the paper also revealed that political parties especially those in government resort to violence during by-elections in Ghana because they fear losing it will mean the government was underperforming as argued out by Feigert and Norris and also because they want to add to their tally in parliament.


2019 ◽  
Vol 10 (01) ◽  
pp. 21219-21228
Author(s):  
Ni Luh Putu Suratini ◽  
I Ketut Arnawa ◽  
I Gusti Ngurah Alit Wiswasta

The purpose of the study is to: (1). Analyzing the attractiveness of Pasut Beach as one of the tourist destinations in Tabanan Regency. (2). Analyze the strategy of developing Pasut Beach as a tourist destination in Tabanan Regency. The research location was determined by purposive sampling Pasut Beach, located in Tibubiu Village, Kerambitan District, Tabanan on the basis of having a very suitable potential to be developed into a tourist destination. The sample of the study was taken by 49 people consisting of elements from the Government, community leaders and tourism actors. This study uses qualitative qualitative analysis method (giving more detailed reviews and interpretations of the data obtained and SWOT analysis. Furthermore, in the SWOT method the External Strategy Factor Matrix (EFAS) model and the Internal Strategy Factor Matrix Model (IFAS) are used, followed by IFE matrix and EFE matrix to determine the weight, rating and score and to determine the strategy and position of the quadrant I - E matrix, Beach Pas po is in the position in quadrant I, with the S-O strategy where the values ​​of strength and opportunity are equally high ( use the power to get opportunities) by improving the quality of human resources, especially in the field of mastering technology, communication and information.


2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System


2017 ◽  
Vol 22 (1) ◽  
pp. 1
Author(s):  
Ja'far Ja'far

Al Washliyah merupakan satu di antara banyak organisasi Islam yang menolak paham dan gerakan terorisme di Indonesia. Artikel ini mengkaji respons Al Washliyah terhadap terorisme. Kajian ini menarik dilakukan, sebab organisasi ini memiliki pengikut yang fanatik dan mengelola amal usaha yang banyak, tetapi masih relatif jarang diteliti oleh para peneliti. Kajian ini merupakan studi lapangan (library research) dimana sumber datanya diperoleh dari kegiatan wawancara dan studi dokumen. Data dianalisis dengan menggunakan metode analisis data menurut Miles dan Huberman: reduksi data, pemaparan data, dan penarikan kesimpulan. Didasari dengan teori Matusitz, Pranawati, dan Golose tentang doktrin terorisme dimana gerakan ini ingin mendirikan negara Islam, memaknai jihad sebagai perang, anti terhadap non-Muslim, dan melegalkan bom bunuh diri, kajian ini akan menelaah respons Al Washliyah terhadap empat persoalan tersebut. Kajian ini mengajukan temuan bahwa Al Washliyah menolak paham dan gerakan terorisme yang muncul dan berkembang di Indonesia, dan para ulamanya menilai bahwa kaum teroris telah salah dalam memahami ajaran Islam. Temuan kajian ini dapat berkontribusi bagi pemerintah dalam upaya menanggulangi gerakan terorisme di Indonesia. Al Washliyah is one of Islamic organizations that rejects the concept of terrorism in Indonesia. This article examines Al Washliyah's responses to terrorism. This study is interesting because this organization has fanatic followers and manages many business charities, but rarely investigated by researchers. This research is field studies where the data sources obtained from the interviews activities and document studies. Data were analyzed by using data analysis method according to Miles and Huberman: data reduction, data display, and conclusion. Based on the theory of Matusitz, Pranawati, and Golose about terrorism doctrine in which the program wants to establish an Islamic state, interpret jihad as war, anti to non-Muslims, and legalize suicide bombings, this study will examine the Al Washliyah's responses to those four issues. This study proposes that Al Washliyah rejects the concept of terrorism which appears and develops in Indonesia, and ulama consider that terrorists have misunderstood on Islamic concept. The findings of this study may contribute to the government in combating terrorism movement in Indonesia.


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