scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT)

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Annesa Dianty Darwin

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).

2018 ◽  
Vol 3 (1) ◽  
pp. 69
Author(s):  
Murniati Murniati

This research entitled the effectiveness of Revenue Equalization Fund and regional Original in Kerinci 2011-2016 Year, with the aim to find out how large the original revenue growth areas and Fund Balances in the Regency of Kerinci 2011-2016 Year and To find out how large a rate Efekstivitas the original Revenue Equalization Fund and Areas in Kerinci 2011-2016 Year. This research dalaksanakan in the District of Kerinci using Secondary data, with data collection techniques Research Library with Descriptive method quantitative and qualitative descriptive. As for the analysis tools used i.e. the ratio of the growth and the ratio of effectiveness. Based on the results of the study showed that the original receipt of an income Growth Areas in the Regency of Kerinci from year 2011 – 2016 is always increasing. While the percentage of growth experiencing fluctuations. The average nominal Target for 6 years 2011-2016 years of Rp. 49,597,954,211, where the average target percentase 2011-2016 year of 17.79%. Growth targets and the realization of Equalization Funds in the Regency of Kerinci, explained that in nominal target of receiving funds from the balance of the year 2011 – 2016 in total amounting to Rp.  3.767.521., 800.135,20 average per year or Rp. 627,920,300,022.53. So also with the percentage growth target receiving funds Balances experienced fluctuation that is 20.53% average. Whereas the effectiveness of the original Income Areas in the Regency of Kerinci Years 2011-2016, an average realization of greater than the target which entered criteria very effectively with the value of the average of 105.79%. The effectiveness of the Equalization Funds in the District of Kerinci 2011-2016 Years, on average exceeds its realization of targets set. It means that by the criterion of effectiveness including the categories very effectively with an average effectiveness of 100.39 percentasi%. Keywords: effectiveness, Revenue Equalization Fund and regional Original


LEGALITAS ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Amin Slamet

The purpose of this research is: First, to find out the implementation of the transfer of ownership of the inherited land in Samarinda. Second, to find out the inhibiting factors in the registration of the transfer of title to inherited land in Samarinda. To find out the purpose above, then determined the research method is The Qualitative Descriptive Method, with sampling techniques by purposive sampling. Data collection techniques such as interviews with observations and study documents relevant to the problem under study.Therefore it is hoped that the National Land Agency as the only body that regulates land in Indonesia is expected to be able to better socialize land regulations so that people can better understand the importance of registering land rights transfers using deeds to provide legal certainty and protection for right holders. as well as the main purpose of land registration itself.Keywords: Land Ownership, Inheritance


REPRESENTAMEN ◽  
2020 ◽  
Vol 6 (02) ◽  
Author(s):  
Christine Purnamasari Andu

AbstractThe research aims to know (1) interaction limit for woman at office with married man according to wives and (2) kinds of the excessive interactions according to wives. This research was used qualitative descriptive method with research location runed at Makassar and Semarang City. Data used for this were primary and secondary data. Total informants are twenty, where ten came from Makassar and another ten from Semarang City. Data collection were done by interviewed with those twenty informants, then being analysed with two theories such as Symbolic Interactionism Theori and Atribution Theori. Research showed that several things a husband and female coworkers should not do like (1) do not chat or discussing things out of work hours or things not related to work, not allowed to go out together, not allowed to do intense communication, not allowed to contact physically like holding hands, etc. (2) excessive interactions were answered 15% for confide, 25% answered contact physically, 25% answered go out together, 10% answered chat in the night late, and 20% answered intense talk as the kinds of excessive interactions according to wives.  Keywords :  Excessive Interaction, Husband, Marriage


2019 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Riris Susiani ◽  
Ernawati Ernawati

AbstrakMasalah dalam penelitian ini yaitu pentingnya strategi produk dalam menjalankan sebuah usaha agar mampu bertahan dan bersaing  dengan perusahaan lain yang sejenis dalam kondisi persaingan yang ketat dan perkembangan zaman yang sangat cepat. Strategi produk sangat diperlukan dalam mememenuhi tuntutan konsumen seperti meningkatkan kualitas, menciptakan merek, pelayanan serta jaminan terhadap produk yang ditawarkan agar usaha mampu berkembang. Limpapeh”s Kebaya adalah usaha yang sedang berkembang dan telah mampu memasarkan produk bordirnya hingga menembus pasar ekspor. Penelitian ini bertujuan untuk mendeskripsikan strategi produk bordir di Limpapeh”s Kebaya, Kapalo Koto, Koto Tangah Simalanggang, Kota Payakumbuh. Metode penelitian menggunakan metode deskriftif kualitatif, jenis data berupa data primer dan  sekunder. Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Teknik analisis data dilakukan dengan teknik analisa model interaktif yang berkaitan dengan pokok permasalahan yaitu dengan model reduksi data, penyajian data dan pengambilan kesimpulan. Hasil penelitian yaitu strategi produk yang dilakukan di Limpapeh”s Kebaya adalah dimulai dari menciptakan produk bordir yang berkualitas, desain motif bordir yang up to date dan kreatif, menyediakan ukuran yang special, memberi merek pada produk bordir, memberi kemasan yang menarik (paperbag) dan serbaguna, pelayanan yang cepat, tepat dan ramah serta pemberian jaminan terhadap produk border.Kata Kunci: strategi produk, pelayanan, bordir. AbstractThe problem in this study is the importance of product strategy in running a business in order to be able to survive and compete with other similar companies in conditions of intense competition and very rapid development of the times. Product strategy is very necessary in fulfilling consumer demands such as improving quality, creating brands, services and guarantees for products offered so that businesses are able to grow. Limpapeh's Kebaya is a growing business and has been able to market its embroidery products to penetrate the export market. This study aims to describe the strategy of embroidery products in Limpapeh's Kebaya, Kapalo Koto, Koto Tangah Simalanggang, Payakumbuh City. The research method uses qualitative descriptive method, the type of data in the form of primary and secondary data. The technique of collecting data through observation, interviews and documentation. Data analysis techniques are carried out with interactive model analysis techniques that are related to the subject matter, namely with a model of data reduction, data presentation and conclusion. The results of the research, namely the product strategy carried out at Limpapeh's Kebaya, are started from creating quality embroidery products, up-to-date and creative embroidery motifs, providing special sizes, giving brands to embroidery products, giving attractive packaging (paperbag) and versatile, fast, precise and friendly service and guarantee of embroidery products. Keywords: product, service, embroidery strategy.


2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  


Society ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 21-36
Author(s):  
Rizky Octa Putri Charin ◽  
Arief Hidayat

The resources of Customary Forest play an important role for Talang Mamak Indigenous People to survive. The exploitation of the forest by private company and investor has caused a violent conflict. The situation of the indigenous people becomes worsen since local government does not fully protect their rights on the forest.  Even, Local government tends to defend private company and investor in addressing the conflict. Customary forest of Talang Mamak indigenous people is in the oligarchs grip and conflict of interest with their elder. The Indigenous people are in crossroad, to preserve or to release their heritage and right. This study aims to determine the efforts of Talang Mamak Indigenous People to maintain their existence in the customary forest resources battle with private company and investor. This study used qualitative descriptive method. The data collection were documentation analysis and other relevant literature. This study used Theory of Oligarchy (Winters 2011) as grounded theory. The result found that the efforts of the indigenous people to fight for their rights getting weak. Some of them begin to accept compensation from the company and investor, in other word, some of them are willing to release their heritage and right on the forest.


2018 ◽  
Author(s):  
STIM Sukma

The purpose of this study was to determine the pricing policy applied by selling PT.Wicaksana Overseas Internasional.Analisis data in this study using qualitative descriptive method and data collection by observation and interviews. These results indicate that the right pricing will affect the volume increase in sales and satisfaction to consumers. Because prices affect the volume of sales and the purchasing decision. Therefore, setting the selling price of products made by the International Overseas PT.Wicaksana already running well by doing and observation visit directly into the field, and conduct periodic surveys in the field and carried out by the marketing department who has been given the task by the leadership and results of the research findings discussed in the meeting and obtained conclusions and results that have been agreed. This means that pricing in the International Overseas PT.Wicaksana doing some process so that pricing is done going well and accepted by consumers.


2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sela Pudihang ◽  
Jenny Morasa ◽  
Hendrik Gamaliel

The BEA acquisition of Rights over the land and building tax is imposed on the acquisition of land rights and buildings. The tax was enacted by the Central Government into tax areas since January 2011. Islands Regency Siau In Indonesia this tax set forth in applicable local Islands Regency Siau In Indonesia number 5 in 2011 about tax areas. The purpose of the study to analyze the tax collection mechanism BPHTB Islands Regency Siau In Indonesia. Methods of analysis used qualitative descriptive. Data collection is done by the method of interview, observation and documentation. The research results of the tax collection mechanism BPHTB through stage charging SSPD BPHTB, stage counting BPHTB payable, the payment stage, verification has not been effective. To improve the understanding of the taxpayers of the County Financial Agency then BPHTB Siau In Indonesia more being proactive by increasing the activities of socialization, because of taxpayer compliance in reporting the Bea acquisition of Rights over the land and buildings in the Regency Siau In Indonesia is still lacking.Keywords: tax collection Mechanisms, BPHTB, buying and selling land and buildings


2021 ◽  
Vol 13 (2) ◽  
pp. 116
Author(s):  
Jamiati KN ◽  
Naila Waliya Hamima ◽  
Velda Ardia

Companies must have innovative ways of communicating messages to compete with other companies because of the many new companies that have sprung up. One of them is by using television media. However, with the increasing number of companies placing advertisements, the number of TV stations in Indonesia is now around 1027 television stations. The public's tendency to switch channels has made advertising conditions worse so that creative advertising is needed. Using a qualitative descriptive method focuses on describing, analyzing, and interpreting Tokopedia advertisements from television media. The data collection techniques used were observation, literature study, and documentation. The results showed that the Tokopedia WIB "Waktu Indonesia Belanja" advertisement was always on television. The advert is inspiring and easy to remember. This advertising has creativity as seen from the indicators of connectedness, suitability, and novelty.


2019 ◽  
Vol 10 (1) ◽  
pp. 137
Author(s):  
Heru Setiawan

This research examines and discovers the variation and formation of slang in the street food court (angkringan) of the Perpek community, Ponorogo Regency, which is indicated by a variant of the slang language. This research uses a qualitative descriptive method. The research data is in the form of words from languages that contain slang forms and are spoken by sellers and buyers. Data collection uses observation techniques supported by note-taking techniques. The data analysis technique used is the equivalent method and the method of religion. The findings of this research are four processes of the formation of slang language in terms of the formation of phonological structures, namely: (1) reversing the overall arrangement of letters, for example "mahal" to "laham", (2) giving an insert at the beginning and at the end both vowels and consonants, for example "kopi" becomes "ngikop", (3) exchanges consonants and replaces one or two letters, for example "sedikit" becomes "sikit", and (4) words are shortened or cut without changing their meanings, for example "mama cantik" to be "macan". The results of the research findings indicate the formation of new slang languages that are different from the original languages, both from Indonesian and regional languages (Javanese). Penelitian ini mengkaji dan menemukan variasi dan pembentukan bahasa slang di angkringan komunitas Perpek, Kabupaten Ponorogo, yang terindikasi ditemuakan varian bahasa slang. Penelitian ini menggunakan metode diskriptif kualitatif. Data penelitian berupa kata dari bahasa yang mengandung bentuk bahasa slang dan dituturkan oleh penjual dan pembeli. Pengumpulan data menggunakan teknik observasi yang didukung dengan teknik simak-libat-catat. Teknik analisis data yang digunakan adalah metode padan dan metode agih. Dari penelitian ini diperoleh temuan berupa empat proses pembentukan variasi bahasa slang dari segi pembentukan struktur fonologis, yaitu: (1) membalikkan susunan huruf secara keseluruhan, misal "mahal" menjadi "laham", (2) memberikan sisipan di awal dan di akhir kata, baik vokal maupun konsonan, misal "kopi" menjadi "ngikop", (3) menukar konsonan dan mengganti satu atau dua huruf,  misal "sedikit" menjadi "sikit", dan (4) kata dipendekkan atau dipotong tanpa mengubah maknanya, misal "mama cantik" menjadi "macan". Hasil temuan penelitian menunjukkan adanya pembentukan bahasa slang baru yang berbeda dari bahasa aslinya, baik dari bahasa Indonesia maupun bahasa daerah (bahasa Jawa).


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