scholarly journals MENGUNGKAP PERSEPSI WAJIB PAJAK ATAS PENDAMPINGAN RELAWAN PAJAK

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
I Nyoman Putra Yasa ◽  
Ni Made Ayu Sri Putri Artini ◽  
Luh Melly Astari ◽  
Ni Putu Purnama Sari

<div class="WordSection1"><p><strong><em>ABSTRACT:</em></strong><em> The purpose of this research to explore the perceptions of taxpayers on the satisfaction of assistance performed by tax volunteers at the Tax Volunteer placement location. There are 4 (four) locations for the placement of Tax Volunteers, namely KPP Pratama Singaraja, KP2KP Negara, KP2KP Amlapura and Tax Center Undiksha. This research use desciptive qualitative approach. The sampling technique used in this research was purposive sampling with interview techniques in collecting research data. The population in this research are taxpayers who carry out the duty to annual tax return through e-Filing. Meanwhile, the sample in this research were taxpayers whose reporting the annual tax return were assisted by Tax Volunteers in the 4 (four) placements. The results of this research indicate that taxpayer assistance activities by tax volunteers in helping to fill individual annual tax returns are very effective. This can be seen from the satisfaction of taxpayers after receiving assistance by Tax Volunteers. Taxpayers are satisfied with the assistance of tax volunteers because the annual tax return reporting process is easier, faster and Tax Volunteers are able to guide Taxpayers in filling out their own. This assistance helps reduce the difficulties experienced by Taxpayers in understanding SPT filling independently. Taxpayer satisfaction is expected to increase compliance in reporting the Annual Tax Return. The sustainability of the Tax Volunteer program is also highly expected because it is considered very effective for taxpayers who do not understand the procedures for submitting annual tax return, especially those who are not yet competent with technological advances.</em></p><p><strong><em>Keywords</em></strong><em>: Perception, Assistance, e-Filing, Tax Volunteers</em></p><p> </p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menggali persepsi wajib pajak atas kepuasan pendampingan yang dilakukan oleh Relawan Pajak di lokasi penempatan relawan pajak. Adapun 4 (empat) lokasi penempatan Relawan Pajak yaitu KPP Pratama Singaraja, KP2KP Negara, KP2KP Amlapura dan <em>Tax Center</em> Undiksha. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah <em>purposive sampling</em> dengan teknik wawancara dalam pengumpulan data penelitian. Yang menjadi populasi dalam penelitian ini adalah Wajib Pajak yang melaksanakan kewajiban dalam melaporkan SPT Tahunan melalui <em>E-Filing</em>. Sedangkan, sampel dalam penelitian ini yakni Wajib Pajak yang kegiatan pelaporan SPT Tahunannya didampingi oleh Relawan Pajak di 4 (empat) penempatan tersebut. Hasil penelitian ini menunjukan bahwa kegiatan pendampingan wajib pajak oleh relawan pajak dalam membantu pengisian SPT tahunan orang pribadi sangat efektif. Hal ini dapat dilihat dari kepuasan wajib pajak setelah mendapatkan pendampingan oleh relawan pajak. Wajib Pajak puas atas pendampingan relawan pajak dikarenakan proses pelaporan SPT Tahunan menjadi lebih mudah, cepat dan para relawan pajak mampu menuntun wajib pajak dalam pengisian SPT-nya. Pendampingan ini membantu mengurangi kesulitan yang dialami Wajib Pajak dalam memahami pengisian SPT secara mandiri. Kepuasan Wajib Pajak diharapkan mampu meningkatkan kepatuhan dalam pelaporan SPT Tahunan. Keberlanjutan program relawan pajak juga sangat diharapkan karena dinilai sangat efektif bagi wajib pajak yang belum mengerti tata cara penyampaian SPT khususnya yang belum cakap akan kemajuan teknologi.</p><p><strong>Kata kunci</strong>: Persepsi, Pendampingan, <em>E-Filing</em>, Relawan Pajak</p><p><em> </em></p></div><strong><br clear="all" /> </strong>

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.


2018 ◽  
Vol 3 (3) ◽  
pp. 467
Author(s):  
Diah Merdekawati ◽  
Dasuki Dasuki

<p><em>Pre-school age is particularly vulnerable to the effects of stress and fear during hospitalization. Children under the age of 6 are less able to think about an event as a whole, have not been able to determine behavior that can overcome the fear based on experience ever experienced and coping strategies ever done. The aims of this research to know correlation family support with child anxious response during infusion. This study was a quantitative with correlation study using cross sectional method. There were 51 respondents participated in this research. Data were collected through observation with purposive sampling technique. Then, data were analysed through univariate and bivariate. The result of univariate statistic test revealed that as much as 64.7% had good family support and 56.9% experienced an anxious response during infusion. The result of  bivariate statistic test showed that there was a positive correlation with moderate strength between family support and child's anxious response during infusion. This riset showed that families should provide support when children experience fear, anxiety and pain during infusion.</em></p><p><em><br /></em></p><p>Usia pra sekolah sangat rentan terhadap efek stress dan ketakutan selama rawat inap. Anak- anak dibawah usia 6 tahun kurang mampu berpikir tentang suatu peristiwa secara keseluruhan, belum bisa menentukan perilaku yang dapat mengatasi ketakutan berdasarkan pengalaman yang pernah dialami dan strategi koping yang pernah dilakukan. Tujuan penelitian ini adalah untuk mengetahui korelasi dukungan keluarga dengan respon cemas anak saat pemasangan infus. Penelitian ini merupakan penelitian kuantitatif studi korelatif dengan metode <em>cross secsional</em>. Sebanyak 51 responden terlibat dalam penelitian ini. Pengumpulan data melalui observasi. Pengambilan sampel dilakukan secara <em>purposive sampling. </em>Analisis data dilakukan secara <em>univariat </em>dan<em> bivariat. </em>Dari hasil uji statistik univariat diketahui sebanyak 64,7% memiliki dukungan keluarga baik dan 56,9% mengalami respon cemas saat pemasangan infus. Hasil uji statistik bivariat menunjukkan ada korelasi positif dengan kekuatan sedang antara dukungan keluarga dengan respon cemas anak saat pemasangan infus. Penelitian ini menunjukkan bahwa keluarga sebaiknya memberikan dukungannya pada saat anak mengalami ketakutan, kecemasan dan rasa nyeri pada saat pemasangan infus.</p><p><em><br /></em></p>


2019 ◽  
Vol 3 (2) ◽  
pp. 10-25
Author(s):  
Casiavera

This study explains about PKH recipients’ strategy to accept the assistance and not to be graduated. This study used the qualitative approach using descriptive type. Informants are chosen based on purposive sampling technique while data collection applies observation technique and in-depth interview (loosely structured interview). It uses Structuration theory proposed by Anthony Giddens which focuses on duality relation between agent and structure.


2021 ◽  
Vol 2 (1) ◽  
pp. 44-54
Author(s):  
Ilman Suhdi ◽  
Murniyetti Murniyetti

This study aims to determine the Strategy of Guiding Troubled in Islamic Religious Guidance for Teenagers in North Padang Mantinggi Village, Rao District, Pasaman Regency. This research is a type of field research using qualitative methods. Sources of data were taken from three informants consisting of coaches of trouble, five parents of teenagers, and fifteen members of teenagers using purposive sampling technique. Research data were taken through in-depth interviews with all informants. The results showed that the Guidance Strategy for Guidance in Islamic religious development for adolescents in Padang Mantinggi Utara Village, Rao District, Pasaman Regency, was by carrying out positive activities favored by teenagers, such as soccer and pencak silat training for teenage boys, marawis training. or tambourine and rhythm training for teenage girls. So that with positive activities it will be easier to direct teenagers to explore religious issues by participating in regular recitations in the hope that teenagers can have better knowledge of the Islamic religion


JURNAL BENING ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 242
Author(s):  
Yentina Siregar

The implementation of e-filling is a step that the DGT expects to be able to improve individual taxpayer compliance. Many factors that can affect taxpayers are still not compliant in paying or reporting annual tax returns, which is perhaps one of them is understanding taxation. This research is quantitative with the sampling technique used is purposive sampling. The criteria set for taking samples in this study are individual taxpayers who have used e-filling and registered with the South Batam KPP and collected data using questionnaires distributed online and directly to respondents the number of questionnaires distributed was 110 respondents and those who returned and can be processed as many as 105 respondents. The results obtained from this study are (1) the application of e-filling has a significant effect on individual taxpayer compliance with a sig value of 0.038 (2) understanding of taxation has a significant effect on individual taxpayer compliance with a sig value of 0.002 (3) simultaneously the application of e-filling and understanding of taxation have a significant effect on individual taxpayer compliance with a value of sig 0,000. Keywords: Compliance of Individual Taxpayers, Implementation of E-filling, Understanding of Taxation. 


2021 ◽  
Vol 4 (2) ◽  
pp. 947-958
Author(s):  
Agus Budiman ◽  
Heny Rohayani ◽  
Trianti Nugraheni

The purpose of this study was to determine the results of online learning training for art teachers in Pandeglang-Banten through Edmodo Mobile-Application to be applied in art learning in schools. This qualitative study used a research sample of 40 training participants with a purposive sampling technique. The research data were obtained from the results of questionnaires and observations. The results showed that the mobile-application edomodo is one of the applications that can be accessed via smartphones or other technological devices such as laptops and computers, which can be used as a forum or means of art learning by both teachers and students through several features that can be used as access to learning media taught by students and teachers. The results of this training are able to improve the pedagogical ability and professionalism of teachers in implementing technology-based art learning. The conclusion of this study is that the skills of teachers in using technology in art learning in the industrial era 4.0 need to be improved as an effort to adapt to various technological and information developments that must be utilized in art education.


Author(s):  
NORRUZEYATI CHE MOHD NASIR ◽  
NORZALINDA MOHD ALI HANAFIAH

Statistic reported that the involvement of female teenagers in delinquency behavior is increasing. According to the literature, one of the aspects that contribute to delinquency among female teenagers is individual internal factor. Thus, this study is aimed to analyze the internal aspects of female teenagers who are involved in delinquency behavior. The study applied qualitative approach. Respondents were selected by purposive sampling technique. Data was gathered through an in-depth interview with the respondents. Information from the interview was recorded to ensure that the information is completed. The data from the recorder was then transferred into a writing format manually. The data was analyzed to obtain the study themes. Results of the study showed that there are three internal aspects that influence the respondents to involve in delinquency such as perception towards their delinquency acts, life experiences and their reaction towards any particular situations.  


2018 ◽  
Vol 13 (1) ◽  
pp. 42-53
Author(s):  
Sutrisno Sutrisno

The aims of this study to educate themembers on comprehension about enhancement cooperative values (self-help, self-responsibility, democracy, equality, equity, solidarity) at the KSU Makmur Sejati Malang and Credit cooperative of Sangosay Ngada,East Nusa Tenggara. Informants consisted of members, organizational devices (Management and Supervisory) and a support device in the cooperative organization. Sampling technique used is purposive sampling. Aspects of a method and inductive analysis are considered in the study with a qualitative approach. Informative cooperative devices (Management and Supervisors) and employees role as the parts of triangulation analysis. The growth of an understanding of the values of the cooperative members through education, both directly and indirectly. KSU Makmur Sejati and Sangosay Credit Cooperative considers that the annual meeting of members turns into a great media to instil the value of the cooperative. The presence in the meeting members gives pride for the members. Pride grows because success is the success of the cooperative members. Self-help value grows on this aspect.


2018 ◽  
Vol 1 (1) ◽  
pp. 131
Author(s):  
Surepno Surepno ◽  
Minoto Minoto

This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.


2018 ◽  
Vol 5 (1) ◽  
pp. 13-32
Author(s):  
Hermansyah Hermansyah

The purpose of this study is known the picture of user satisfaction (user institution) for the quality of Poltekkes Kemenkes Bengkulu graduates. This is the kind exploratory and descritive research  that are qualitative and quantitative. Unit analysis of research data is user institution where Poltekkes kemenkes Bengkulu graduates working. While the subject of study is the leadher-ship of the institution / head room in which graduate work and their partner work at the institute. Subjects in this study set by purposive sampling technique followed by a snow ball sampling tech-nique. Data was collected through structured interviews and filling out the questionnaire guidelines. Interviews were conducted to the leadership of institutions and co-workers. Data from Pol-tekkes Kemenkes Bengkulu graduates conducted using a questionnaire. The analysis showed that more than half (63.6%), users opinion said that the  quality of graduates were good, the majority (72.7%) chairman and co-workers are satisfied with the performance of Poltekkes Kemenkes Bengkulu graduates, and 23.4% of graduates find a job < 3 months after graduation and 23.4% of graduates find job after waiting 3-6 months. Poltekkes Kemenkes Bengkulu  should prepare the studends to have a competitive advantage began the process of selection and education to produce qualifiedgraduates.


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