scholarly journals PENGARUH EFEKTIVITAS PEMERIKSAAN PAJAK DAN EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM UTARA

2019 ◽  
Vol 4 (1) ◽  
pp. 64
Author(s):  
Lobinsen Lobinsen ◽  
Vargo Christian L. Tobing
Keyword(s):  
Data Collection ◽  
Detailed Examination ◽  
Tax Revenue ◽  
Descriptive Data ◽  
Tax Collection ◽  
Quantitative Descriptive

The purpose of this study to determine the effectiveness of tax audits and effectiveness of tax collection by forced letter towards tax revenue. The object from the purpose of this study is tax service office batam north. The method used is quantitative descriptive. Data collection techniques in this study using boring sampling that sampling techinuque is retrieve all data from the existing population. In this study, the result of detailed examination that the effectiveness of tax audits is partially significant towards tax revenue, where the t count 17,429 > t table 2015 or with the significant level of t count 0,003 < 0,05.  In this study, the result of detailed examination that the effectiveness of tax collection by forced letter also partially significant towards tax revenue, where the t count 11,404 > t table 2015 or with the significant level of t count 0,008 < 0,05. The result of The effectiveness of tax audits and effectiveness of tax collection by forced letter simultaneously towards tax revenue at tax service office batam north, where f count 387,645 > f table 5,786 with significant level of f count 0,003 <0,05.

scholarly journals MEKANISME PEMUNGUTAN PAJAK ATAS PEMINDAHAN HAK PADA JUAL BELI TANAH DAN BANGUNAN DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO (SITARO)

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sela Pudihang ◽  
Jenny Morasa ◽  
Hendrik Gamaliel
Keyword(s):  
Data Collection ◽  
Central Government ◽  
Land Rights ◽  
Descriptive Data ◽  
Tax Collection ◽  
Research Results ◽  
Methods Of Analysis ◽  
Qualitative Descriptive

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

scholarly journals Analisis Potensi dan Efektivitas Pemungutan Pajak Restoran Terhadap Realisasi Penerimaan Pajak Restoran Di Kecamatan Kuta Selatan

2020 ◽  
Vol 30 (3) ◽  
pp. 652
Author(s):  
Ni Luh Putu Indah Anggreni ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Sampling Methods ◽  
Participant Observation ◽  
Simple Random Sampling ◽  
Tax Collection ◽  
Probability Sampling ◽  
Analysis Technique ◽  
Quantitative Descriptive

The purpose of this  study was to determine how much the potential and effectiveness of restaurant tax collection in the District of South Kuta. This research has been conducted in various  restaurants  located in South Kuta. The number of samples is 94 restaurants, 14 restaurants, and 4 bars, with probability sampling methods, especially Simple Random Sampling. Data collection is done through surveys, non-participant observation, and questionnaires. The analysis technique  used is quantitative descriptive. The analysis shows that the restaurant tax potential in South Kuta District in 2019 is quite large when compared to the realization and target of restaurant tax. The effectiveness of restaurant tax collection in South Kuta District in 2018 which resulted in 108 percent with very effective criteria. Keywords: Potency; Effectiveness; Realization of Revenue.

scholarly journals Pengembangan Media Pembelajaran Berbasis Aplikasi Lectora Inspire Pada Mata Pelajaran IPS Kelas V Di SDN 197 Sapolohe Kecamatan Bontobahari Kabupaten Bulukumba

2019 ◽  
Vol 3 (3) ◽  
pp. 294
Author(s):  
Ahmad Syawaluddin ◽  
Andi Makkasau ◽  
Ina Fitrayani Jamal
Keyword(s):  
Data Collection ◽  
Expert Assessment ◽  
Research Approach ◽  
Descriptive Data ◽  
Class V ◽  
Is Research ◽  
The Media ◽  
The Subject ◽  
Quantitative Descriptive ◽  
Data Collection Planning

This study studies on the development of media-based learning applications Lectora inspire on class V IPS courses at SDN 197 Sapolohe, Bontobahari Sub-district, Bulukumba district. The purpose of the research is to describe (1) The initial overview of the media needs of the application-based Lectora inspire in IPS class V subjects; (2) Overview of the results of the development of media-based learning application Lectora inspire on the subject of IPS class V, and (3) the level of media feasibility learning application-based Lectora inspire on the subjects of IPS class V at SDN 197 Sapolohe subdistrict Bontobahari, Bulukumba regency. This research approach is research and development, with the Borg & Gall development model. The process of development of media-based learning application Lectora Inspire on IPS subjects through 8 stages, namely research introduction and data collection, planning, product development, validity test (expert test), revision I, test small group, Revision II, and final product. Data collection techniques using poll instruments. Analysis of the data used is quantitative descriptive data analysis. The level of media feasibility learning application Lectora Inspire on IPS subjects based on a material expert assessment of 4.35, a media expert of 3.8, a teaching practitioner (teacher) of 4.55 and a student of 4.54 that gained an average A score of 4.31 with a very good category that shows the results that the learning media is worthy to be used in the learning process for students of class V SDN 197 Sapolohe, Bontobahari Sub-district, Bulukumba Regency.

Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

2021 ◽  
Vol 2 (1) ◽  
pp. 30-38
Author(s):  
La Ode Abdullah
Keyword(s):  
Growth Rate ◽  
Data Collection ◽  
Ground Water ◽  
Qualitative Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Collection Method ◽  
Street Lighting ◽  
Qualitative And Quantitative ◽  
Local Taxes

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income

scholarly journals PENGEMBANGAN BUKU AJAR BERBASIS KONTEKSTUAL PADA MATA KULIAH ILMU PERUNDANG-UNDANGAN

2020 ◽  
Vol 7 (1) ◽  
pp. 68-75
Author(s):  
Emil El Faisal ◽  
Alfiandra Alfiandra ◽  
Sulkipani Sulkipani
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Test Data ◽  
Potential Effect ◽  
Descriptive Data ◽  
Validity Test ◽  
Average Value ◽  
Academic Level ◽  
Is Development ◽  
Quantitative Descriptive

Abstract: The purpose of this research is to determine the potential effect of using contextual-based teaching books on the academic level of law. The background of this research is a lack of learning resources that students can contextually understand. This method of research is development study with observation, poll and test data collection techniques. Data analysis used is quantitative descriptive data analysis. The samples in this study were third-semester students who were studying in the academic sciences. Through the validity test on the material and language aspects it is known that the teaching book is developed valid with 97% details on the material aspect and 96.42% in the language aspect. To know the potential effects of teaching books conducted tests that are pretests and posttest. The average value of pretests obtained was 69.5 and posttest amounting to 82 based on the acquisition of Pretests and posttest values, there is an increase of 12.5 with N-Gain of 0.4. So it can be concluded that this teaching book has a potential effect in order to help students to be able to better understand the material learnedKeywords: potential effects, teaching books, statutory sciences Abstrak: Tujuan penelitian ini adalah untuk mengetahui efek potensial penggunaan buku ajar berbasis kontekstual pada Mata Kuliah Ilmu Perundang-Undangan. Latar belakang penelitian ini adalah kurangnya sumber belajar yang secara kontekstual dapat dipahami oleh mahasiswa. metode penelitian ini adalah penelitan pengembangan dengan teknik pengumpulan data observasi, angket dan tes. analisis data yang digunakan adalah analisis data deskriptif kuantitatif. Sampel pada penelitian ini adalah mahasiswa semester tiga yang sedang menempuh mata kuliah ilmu perundang-undangan. Melalui uji validitas pada aspek materi dan bahasa diketahui bahwa buku ajar yang dikembangkan valid dengan rincian 97% pada aspek materi dan 96.42% pada aspek bahasa. Untuk mengetahui efek potensial buku ajar dilakukan tes yang berupa pretest dan posttest. Nilai rata-rata pretest diperoleh 69.5 dan posttest sebesar 82 Berdasarkan perolehan nilai pretest dan posttest tersebut diketahui terdapat peningkatan sebesar 12.5 dengan N-Gain sebesar 0.4. Jadi dapat disimpulkan bahwa buku ajar ini memiliki efek potensial dalam rangka membantu mahasiswa untuk dapat lebih memahami materi yang dipelajariKata kunci: Efek Potensial, Buku Ajar, Ilmu Perundang-undangan

scholarly journals ANALISIS FAKTOR-FAKTOR TERJADINYA KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA PADA KECAMATAN AMABI OEFETO TIMUR

2019 ◽  
Vol 7 (1) ◽  
pp. 35-43
Author(s):  
I Komang Arthana
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Internal Control ◽  
Unethical Behavior ◽  
Negative Impact ◽  
Research Result ◽  
Fund Management ◽  
Descriptive Data ◽  
Quantitative Descriptive ◽  
The Village

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh masing-masing faktor terhadap kecurangan pada pengelolaan dana desa di Kecamatan Amabi Oefeto Timur. Responden dalam penelitian ini adalah aparat desa yang terkait langsung dengan pengelolaan dan pelaporan dana desa. Penelitian ini adalah deskriptif kuantitatif. Pengumpulan data dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa kesesuaian kompensasi, pengendalian internal, penegakan peraturan, asimetri informasi dan perilaku tidak etis memiliki dampak positif terhadap terjadinya kecurangan dalam pengelolaan dana desa. Efektivitas pengendalian internal berdampak negatif pada terjadinya kecurangan dalam pengelolaan kecurangan desa Kata kunci: Penipuan, Pengelolaan Dana Desa   This research conducted to find out how the influence of each factor against fraud on the village fund management in Amabi Oefeto Timur sub-district. The repondents of this research were the village institution who were directly related with the management and reporting the village fund. This research is a quantitative descriptive. Data collection by means of questionare distribution. The research result indicate that suitability of compensation, internal control, enforcement of regulation, information asymmetry and unethical behavior have a postive impact on the occurence of fraud in the village fund management. The effectiveness of internal control has a negative impact on the occurence of fraud in the village fraud management Key words : Fraud, Village Fund Management

scholarly journals AKUNTABILITAS PEMERINTAH TERHADAP PELAYANAN PUBLIK DI DESA BOLA BULU KECAMATAN PITU RIASE KABUPATEN SIDENRENG RAPPANG

2020 ◽  
Vol 8 (2) ◽  
pp. 139-147
Author(s):  
Ayu Angreani ◽  
Herman Dema
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Public Services ◽  
Sampling Technique ◽  
Government Accountability ◽  
Descriptive Data ◽  
Analysis Techniques ◽  
Expected Result ◽  
Library Research ◽  
Quantitative Descriptive

Abstract   This study aims to determine the government's accountability for public services in Bola Bulu Village, Pitu Riase District, Sidenreng Rappang Regency. The population of this study was 35 people and a sample of 35 people. The sampling technique used is a saturated sampling (census). This type of research is a quantitative descriptive. Data collection techniques are observation, interviews, library research, and questionnaires. Data analysis techniques use statistics. The results showed that government accountability was 60% less good, covering 57% law, 66% honesty, 55% managerial, 61% program, 56% policy, and 64% financial. While public services 65% are good, covering simple 58%, clear 58%, security 68%, open 73%, efficient 66%, economical 67%, and justice 63%. This shows that the government's accountability for public services in Bola Bulu Village, Pitu Riase District is 62% of the 100% expected result, which is classified as "good".   Keywords: Government Accountability and Public Services

scholarly journals ANALISIS PENERIMAAN PAJAK DAN PERTUMBUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PP. NO. 23 TAHUN 2018

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 193-210
Author(s):  
Darma Yanti ◽  
Saekarini Yuliachtri ◽  
Anggrelia Afrida ◽  
Wahyu Rossandi
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Government Regulation ◽  
Secondary Data ◽  
Descriptive Data ◽  
Average Growth ◽  
Before And After ◽  
Quantitative Descriptive

This research aimed to determine the income of PPh Article 4 paragraph (2) and the average growth of registered taxpayers, when before and after the application of Government Regulation Number 23 in 2018 at KPP Pratama Palembang Seberang Ulu. The method used in this research was quantitative descriptive. Data collection was conducted through interview and documentation. The data needed was secondary data. The result of this research indicated that the income of PPh Article 4 Paragraph (2) had significant increases and decreases in its application, then before the PP is applied. No. 23 of 2018 the average growth in the number of registered taxpayers was only 8,88% for taxpayers, this was caused there were many taxpayers who were not obedient in carrying out their tax obligations. Where as after the application of PP. No. 23 in 2018 the average growth in the number of registered taxpayers and the receipt of income tax article 4 paragraph (2) was only 5,7% for taxpayers this was due to lack of socialization conducted by KPP Pratama Palembang Seberang Ulu so that the increase in the growth of taxpayers was not optimal than before the application of this regulation.

scholarly journals Kepuasan Tamu Tentang Breakfast Di Royal Restaurant Grand Royal Denai Hotel Bukittinggi

2018 ◽  
Vol 10 (1) ◽  
pp. 84
Author(s):  
Indah Septiani Putri
Keyword(s):  
Data Collection ◽  
Sampling Technique ◽  
Likert Scale ◽  
Validity And Reliability ◽  
Descriptive Data ◽  
Purposive Sampling ◽  
Descriptive Research ◽  
Sample Data ◽  
Guest Satisfaction ◽  
Quantitative Descriptive

Abstract. The purpose of this study is to determine the level of guest satisfaction when breakfast at the Royal Restaurant of Grand Royal Denai Hotel Bukittinggi. This type of research is quantitative descriptive research. The sampling technique used is purposive sampling with 90 people as sample. Data collection techniques are carried out by distributing questionnaires using a Likert scale that has been tested for validity and reliability. The data were analyzed through data tabulation and descriptive data using percentages. The results of the study found that guest satisfaction about breakfast at the Grand Royal Denai Hotel Bukittinggi was in the category of satisfaction 90% and the category very satisfied 10%.

scholarly journals Student Engagement in Hair Style Learning

2019 ◽  
Vol 5 (2) ◽  
pp. 142-149
Author(s):  
Aniesa Puspa Arum ◽  
Nurdin Ibrahim ◽  
Etin Solihatin ◽  
Jhoni Lagun Siang
Keyword(s):  
Student Engagement ◽  
Data Collection ◽  
Likert Scale ◽  
Learning Engagement ◽  
Descriptive Data ◽  
Study Program ◽  
Hair Style ◽  
And Performance ◽  
Quantitative Descriptive ◽  
High Engagement

The purpose of this study was to determine the student engagement in hair style learning. The sample of this research was 90 students taking hair style learning in the Cosmetology Study Program, Faculty of Engineering, Universitas Negeri Jakarta. The type of research used is quantitative descriptive. Data collection was carried out by distributing learning engagement questionnaires to students consisting of 4 indicators including: skills, emotional, participation and performance, using a Likert scale. After the data is collected it is processed with SPSS. The results of the study revealed that as many as 47 (52.2%) students had high engagement in hair style learning and 43 (47.8%) students had low engagement in hair style learning.

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