scholarly journals INTENSIFIKASI PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TOMOHON

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Heine Glorina Panekenan ◽  
Linda Lambey ◽  
Sintje Rondonuwu
Keyword(s):  
Ground Water ◽  
Research Method ◽  
Tax Collection ◽  
Research Findings ◽  
Research Outcome ◽  
Research Type ◽  
Descriptive Method ◽  
Descriptive Qualitative

Intensifying the Ground Water Tax Collection is an effort in increasing and optimizing revenue by collecting the tax attentively, strictly, and deliberately. The implementation of intensifying the ground water tax collection in Tomohon City, especially at Local Financial Agency of Tomohon City, can be considered acceptable realizing the increases in the ground water tax income this year. This research method used in this thesis was descriptive method which is collecting the data from research outcome then analyzes it. Furthermore, a conclusion is drawn and the research type used was descriptive qualitative. The research findings showed that the process of intensifying the ground water tax collection at Local Financial Agency of Tomohon City is well implemented and according to applied regulation even though the goal set is not achieved, the revenue realization of ground water tax improved and therefore it becomes one of the locally-generated revenue of Tomohon City. Keywords : Ground-water tax, intensification, local tax, locally-generated revenue, efectiveness, efficiency.

scholarly journals Teknik Pembelajaran Ilmu Nahwu Berdasarkan Teori Integrasi

2020 ◽  
Vol 6 (1) ◽  
pp. 136-144
Author(s):  
Ronny Mahmuddin ◽  
Chamdar Nur
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Language Skills ◽  
Arabic Language ◽  
Integration Theory ◽  
Research Type ◽  
Library Method ◽  
Descriptive Qualitative

This study aims to describe the implementation of techniques or steps in learning Arabic rules (Nahwu science) based on Integration theory (Unity theory), namely that learning Arabic rules is presented in full by teaching four Arabic language skills and three language elements. The purpose of this study is also to offer solutions in the learning of integral and holistic Nahwu science.The research method is a library method with descriptive qualitative research type. The results of this study indicate that there are six steps (techniques) of teaching Arabic rules (Nahwu science) on Integration theory (Unity theory) that combines learning Arabic rules, Arabic language skills, and elements language elements in one integrated discussion material.

PEMEROLEHAN KALIMAT ANAK USIA 4 TAHUN STUDI KASUS : ANNISA LAILATUL ROCHMAH

Buana Bastra ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 33-38
Author(s):  
Riana Adi May Santi ◽  
Luluk Isani Kulup
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
The Times ◽  
Descriptive Method ◽  
Descriptive Qualitative

The problem discussed in this study is the variety of sentences, especially in children aged 4 years, This study aims to describe how the various sentences of children at the age of 4 years. Language is a means to communicate between one another. In children language has been formed since the child is still in the womb. Sentences are part of the language, many opinions about the variety of sentences in children, the opinions of the experts developed to follow the times. In this study the range of sentences used is the variety of sentences according to Gorys Keraf. This study aims to describe the variety of sentences in children aged 4 years, research method used is descriptive qualitative research. The data in this research is data which is tangible words, phrases, and sentences that emerged from the speech of 4 year old child, especially from Annisa Lailatul Rochmah as research object. Data were analyzed using descriptive method. After the data were collected and analyzed, there were eighty-six data from three sentences, ie, minimal versus long sentences, minor versus major, and core versus transformational sentences.

scholarly journals Ketaksaan Leksikal dalam Lagu “Glow Like Dat” dan “See Me” Karya Rich Brian

2019 ◽  
Vol 25 (2) ◽  
pp. 227-242
Author(s):  
Frans Sayogie ◽  
Angga Ilham Perdana ◽  
Munawar Aidil ◽  
Shania Andre
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Participant Observation ◽  
English Speakers ◽  
Comprehensive Understanding ◽  
Qualitative Descriptive ◽  
Research Findings ◽  
Song Lyrics ◽  
Observation Method ◽  
Descriptive Method

Tulisan ini membahas tentang ketaksaan leksikal dalam lagu “Glow Like Dat” dan “See Me” karya Rich Brian. Ketaksaan leksikal dalam lagu  dapat menyebabkan penyampaian pesan mengalami kendala pemaknaan budaya, bahasa, sosiologis, dan psikologis. Tujuan dari penelitian ini adalah untuk mengidentifikasi bentuk leksikal yang digunakan di dalam lagu  tersebut apakah mengandung ketaksaan leksikal, dan kemudian menganalisis bentuk ketaksaan leksikal  dan makna kata-kata  dalam lirik lagu. Metode penelitian yang digunakan adalah  metode deksriptif kualitatif  dan metode non-participant observation sebagai teknik pengumpulan data. Data yang dianalisis diambil dari lirik lagu “Glow Like Dat” dan “See Me” karya Rich Brian yang kemudian diklasifikasikan ke dalam beberapa kategori ketaksaan leksikal dan pemaknaannya.  Temuan penelitian yang diperoleh adalah ketaksaan leksikal yang terdapat di dalam lagu  “Glow Like Dat” dan “See Me” karya Rich Brian dapat diklasifikasikan sebagai homonimi berbentuk homofon, serta polisemi yang dikemas dalam bentuk kata slang. Kesimpulan penelitian ini adalah pemahaman terhadap pemaknaan leksikal dalam lagu berbahasa Inggris  sangat penting  bagi penutur bukan berbahasa Inggris agar memperoleh pemahaman makna lagu yang komprehensif. This paper discusses lexical ambiguities in the songs "Glow Like Dat" and "See Me" by Rich Brian. Lexical ambiguities of the songs can cause the delivery of messages to experience constraints of meanings in cultural, language, sociological, and psychological aspects. The purpose of this study is to identify the lexical forms used in the songs whether they contain lexical ambiguities, and then to analyse the lexical ambiguities forms and meaning of words in song lyrics. The research method used is a qualitative descriptive method and a non-participant observation method as data collection techniques. The data analysed were taken from the lyrics of the songs "Glow Like Dat" and "See Me" by Rich Brian, which were then classified into several categories of lexical ambiguities and their meaning. The research findings obtained are the lexical ambiguities contained in the songs "Glow Like Dat" and "See Me" by Rich Brian can be classified as homonymy in the form of homophones and polysemy which are packaged in slang words.  The conclusion of this study is that the understanding of lexical meanings in English songs is very important for non-English speakers to gain a comprehensive understanding of the meaning of the songs.

scholarly journals EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN

2018 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Fika Wahyuningtyas ◽  
Alia Ariesanti
Keyword(s):  
Research Method ◽  
Tax Revenue ◽  
Ratio Analysis ◽  
Tax Collection ◽  
Warning Letter ◽  
Analysis Methods ◽  
Descriptive Method ◽  
Existing Data

Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small

scholarly journals ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 324
Author(s):  
Herman Pabusa ◽  
Stanly Alexander ◽  
Djeini Maradesa
Keyword(s):  
Product Quality ◽  
Research Method ◽  
Cost Control ◽  
Improve Product Quality ◽  
Quality Cost ◽  
Improve Product ◽  
Quality Costs ◽  
Descriptive Method ◽  
Control Tool ◽  
Descriptive Qualitative

Quality costs are costs incurred by the company in order to improve product quality which refers to all costs incurred to prevent the occurrence of defective goods or costs that must be incurred due to defective goods. Quality costs can be divided into two groups, namely the first quality costs associated with control activities consisting of prevention costs and valuation costs and the second is costs associated with failure activities consisting of internal failure costs and external failure costs. This study aims to determine the measurement and reporting of quality costs as a quality cost control tool on the CV. Indo Utama Black Cup Manado. The research method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed then drawn a conclusion and the type of research used is descriptive qualitative. The results obtained that the measurement and reporting of quality costs on the CV. Indo Utama Manado Black Cup has not yet taken cost measurements and has not presented separate quality cost reporting, so it cannot be used as a quality cost control tool.

scholarly journals Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Saeful Fachri ◽  
Indra Sulistiana ◽  
Muhammad Saefi Mubarok
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Tax Avoidance ◽  
T Test ◽  
Quantitative Approach ◽  
Test Results ◽  
Tax Collection ◽  
Descriptive Method

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Edgar Gilbert Lumanto ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Government Agencies ◽  
Research Results ◽  
Qualitative Descriptive ◽  
Reporting Mechanism ◽  
Research Type ◽  
Descriptive Method

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.

scholarly journals Profil Keterampilan Proses Sains (KPS) Mahasiswa Fisika pada Materi Listrik Magnet

2019 ◽  
Vol 3 (2) ◽  
pp. 70-78
Author(s):  
Yaspin Yolanda
Keyword(s):  
Communication Skills ◽  
Research Method ◽  
Percentage Increase ◽  
Science Process Skills ◽  
Average Percentage ◽  
Experimental Planning ◽  
The Third ◽  
Research Findings ◽  
The Subject ◽  
Descriptive Method

This study describes the profile of the science process skills (KPS) of STKIP PGRI Lubuklinggau students on magnetic electric material. The subjects of the research were the third semester students who took magnet electricity courses. Sampling was done by purposive sampling. The research method used was Qualitative Positive Descriptive Method. Data were analyzed qualitatively and quantitatively using an instrument in the form of a KPS diagnosis test. Based on the results of KPS research on student electricity magnet on the subject of Electric magnet, it can be concluded that (1) The skills of the science process of magnet electricity are skilled, and (2) The solution to solve the problem of availability of KPS aspects is to train and be trained with the KPS approach to magnetized student electricity so that the availability of KPS aspects can appear / available. The average percentage increase in KPS are, 82% observation skills, 80% classification skills, 85% interpretation skills, 78% prediction skills, 88% experimental planning or investigation skills, 87% skills using tools and materials, 80% skills in applying concepts or principles %, 85% communication skills, 84 question asking skills, and 79% hypothesized skills. The research findings indicate that there is a significant increase in 82.8%.

scholarly journals Devisa dan Turis Mancanegara

1970 ◽  
Vol 2 (01) ◽  
pp. 79-82
Author(s):  
Teguh Permanaa ◽  
Andriani Puspitaningsih
Keyword(s):  
Content Analysis ◽  
Foreign Exchange ◽  
Research Method ◽  
Economic Conditions ◽  
The Internet ◽  
Research Findings ◽  
The Government ◽  
Descriptive Method ◽  
Large Decline

This study aims to determine the economic conditions in terms of foreign tourists as foreign exchange earners during the Covid19 pandemic in Indonesia. The research method used is descriptive method and content analysis. Broadly speaking, the systematic writing is more narrative that collects the opinions of experts, journals, books and writings published on the internet related to foreign exchange and foreign tourists. The results showed that foreign exchange and foreign tourists experienced a very large decline since the spread of the Covid19 virus. The research findings imply that the government must immediately take quick steps to overcome this in order to increase the country's foreign exchange.

scholarly journals STRUKTUR DAN FUNGSI SOSIAL CERITA RAKYAT LEGENDA SI UNTUANG SUDAH DI KANAGARIAN SALIDO SARI BULAN KECAMATAN IV JURAI KABUPATEN PESISIR SELATAN

2018 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Fitri Marta Sari ◽  
Yenni Hayati ◽  
Zulfadhli Zulfadhli
Keyword(s):  
Social Background ◽  
Social Function ◽  
State University ◽  
Literature Study ◽  
Study Program ◽  
The Social ◽  
Language And Literature ◽  
Research Findings ◽  
Research Type ◽  
Descriptive Method

This article was structure and social function of folklore legend Si Untuang Sudah in Kanagarian Salido Sari Bulan District IV Jurai Pesisir Selatan Regency. Indonesian Literature Study Program, Department of Language and Literature of Indonesia, Faculty of Languages and Arts, State University of Padang. This study aims to describe the structure, and the functions contained in the story of Si Untuang Sudah in Kanagarian Salido Sari Bulan District IV Jurai Pesisir Selatan Regency. This research type is qualitative research by using descriptive method. Data were collected through interview, observation and recording with informant in Kanagariani Salido Sari Bulan District IV Jurai Pesisir Selatan Regency. Based on the research findings concluded the following matters. Structure of the story of Si Untuang Sudah can be described as folows: (a) figures of the legend Si Untuang Sudah, while the additional characters are Puti Linduang Moon, Rajo Angek Garang, Rajo Kuaso Kakek tuo, community (b) The path contained in legend Si Untuang is conventional groove; (c) there are several backgrounds contained in the story of Si Untuang Sudah, time setting, place, and social background. (d) The theme of the legend of Si Untuang has been about the greatness of God in showing his power; (e) The mandate we can take in the story is not to be emotional, do not be easy to believe in others, always be grateful and say thank you for what God has given you, to be wise before making a decision. The social function of the legend story of Si Untuang Sudah is for educating. entertaining, forming identity and tradition.Keywords: Structural, Social function, Folklore, Legend

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