scholarly journals PERAN PETUGAS KOLEKTOR DESA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KABUPATEN SUBANG

2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Imam Roheman ◽  
Dian Anita
Keyword(s):  
Economic Condition ◽  
Primary Data ◽  
Tax Revenue ◽  
Data Presentation ◽  
Analysis Technique ◽  
Tax Returns ◽  
Prolonged Observation ◽  
Verification Test ◽  
Low Performance

This research is motivated by the level of taxpayer compliance in paying Land and Building Tax, the lack of coordination between village collector officers and the Regional Revenue Agency, and the low performance in collecting Land and Building Taxes. The method in this study uses qualitative research. Primary data sources are 10 people. Data collection techniques in this study using interviews, observation and documentation. The data analysis technique uses data reduction, data presentation and drawing conclusions or verification. Test the validity of the data in this study using prolonged observation of increased persistence and triangulation. The results obtained in this study, the role of village collector officers in improving taxpayer compliance in paying PBB taxes in Subang District, Jalancagak District and Subang District has been implemented but not maximized. Not maximized based on the obstacles that occur, both internal and external obstacles. Internal obstacles include the lack of awareness of taxpayers in paying land and building taxes, lack of understanding of land and building taxes, lack of understanding of the main duties and functions of village collector officers and the economic condition of taxpayers. Meanwhile, external constraints include, where the tax subject is not known to the officer, the contents of the data are not in accordance with the tax object owned, multiple tax returns (SPPT) and regional expansion. The strategic efforts carried out are by providing counseling or socialization, increasing the level of land and building tax services and providing sanctions so that the achievement of the target of land and building tax revenue can be achieved.

Empowerment of UMKM in Bone-Bone Village, North Luwu Regency through the Nanda Karya Savings and Loan Cooperative

2020 ◽  
Vol 11 (1) ◽  
pp. 2292-2305
Author(s):  
Nunuk Parwati ◽  
Burhan Rifuddin
Keyword(s):  
Secondary Data ◽  
Field Studies ◽  
Community Empowerment ◽  
Data Sources ◽  
Primary Data ◽  
Data Presentation ◽  
Analysis Technique ◽  
Savings And Loan ◽  
The Government

This research discusses how the efforts to empower UMKM are owned by people who do not have higher education and need business capital through the Nanda Work Savings and Loan Cooperative in Bone-Bone Village, Luwu Utara Regency). The method used is descriptive qualitative research methods, and data sources used primary data through field studies and secondary data through literature studies, with data collection techniques observation, interviews, and documentation. The data analysis technique uses three processes: data reduction, data presentation, and conclusion. Based on the results, it is concluded that the role of the Karya Nanda cooperative in community empowerment helps the government to reduce the number of unemployed and help the community to lend funds as the start of their business capital, as for the obstacles found in cooperative management, namely that there are still many people who invest their capital in outside parties or non-cooperatives.

scholarly journals Peran Pengurus Pondok Pesantren Dalam Pembinaan Karakter Kedisiplinan Santri di Pondok Thoriqul Huda Ponorogo

ASKETIK ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 189-195
Author(s):  
Ruddat Ilaina Surya Ningsih
Keyword(s):  
School Administrators ◽  
Boarding School ◽  
Active Role ◽  
Primary Data ◽  
Data Presentation ◽  
Primary Data Source ◽  
Analysis Technique ◽  
Data Source ◽  
Character Building

This study aims to: 1) find out the role of boarding school administrators in fostering the character of students in the disciplines of Pondok Thoriqul Huda Ponorogo; 2) Knowing the forms of character building for students in the disciplines of Pondok Thoriqul Huda Ponorogo.This research is a qualitative research. The primary data source is the head of the boarding school and the board of management of the Thoriqul Huda boarding school. Data collection techniques in this study were observation, interviews and documentation. The data analysis technique is data reduction, data presentation, data conclusion.The results in this study can be seen that 1) the role of the board administrators in fostering the disciplinary character of students, namely: a) awakening students to perform congregational prayers at asr and dawn; b) guiding the students in carrying out activities in the Islamic Boarding School; c) discipline the students in the departure of the judiciary; d) impose sanctions on students who violate the rules of the order of the cottage; e) motivating students to study harder in Islamic boarding schools, while the role played by board administrators is an active role. Furthermore, the results of the second research) form the formation of students' disciplinary character through a participatory approach, the form of guidance is divided into two, namely: a) socialization of the rules of the boarding school when students register at the cottage witnessed by parents; b) routine or programmed socialization once a month precisely on the fourth week or called yaumul reckoning for the students

scholarly journals The Effectiveness of the Role of the Village Government in Suppressing Dropout Rates in Pattongko Village

2021 ◽  
Vol 8 (1) ◽  
pp. 19
Author(s):  
Sofyang Sofyang ◽  
Syamsiah Hasyim
Keyword(s):  
Data Collection ◽  
Economic Condition ◽  
Dropout Rate ◽  
Dropping Out ◽  
Data Presentation ◽  
Analysis Technique ◽  
Collection Data ◽  
Village Government ◽  
The Village

Education is essentially an effort to facilitate students to be able to solve problems in life that they will face in the future. This research aims to determine the effectiveness of the role of the village government in reducing the dropout rate in Pattongko Village, Sinjai Tengah District, Sinjai Regency, and the factors that cause school dropout. This research uses qualitative research. The data collection techniques used were interviews, observation, and documentation. The data analysis technique used is data collection, data reduction, data presentation, decision making (verification). The results of this study state that the effectiveness of the role of the village government in suppressing the dropout rate in Pattongko Village, Sinjai Regency, related to its role as a motivator, facilitator, and mobilizer basically tends to be effective, this can be seen from the decrease in the dropout rate every year. this is due to the concern of the local government, especially the village government together with parents and the community. The factors causing dropping out of school in Pattongko Village in this study consisted of four factors, namely the Child itself, the Economic Condition, the distance between the house and the school which was far away, and the parents' lack of understanding of the importance of education.

scholarly journals PERAN BADAN USAHA MILIK DESA (BUMDES) SEBAGAI UPAYA PENGEMBANGAN EKONOMI MASYARAKAT DESA PEJANGGIK

2021 ◽  
Vol 7 (1) ◽  
pp. 96
Author(s):  
Agus Salihin
Keyword(s):  
Public Awareness ◽  
Economic Empowerment ◽  
Economic Welfare ◽  
Analysis Method ◽  
Data Presentation ◽  
Village Community ◽  
Analysis Technique ◽  
Village Communities ◽  
Economic Improvement

Pejanggik Village-Owned Enterprises (BUMDes) is an institution that can assist the community in economic empowerment, especially in village communities to achieve economic welfare and village income. So the purpose of this study is to determine the role of Village-Owned Enterprises as an effort to develop the economy of the Pejanggik Village community. This type of research is descriptive qualitative research. Sember research data consists of BUMDes managers and communities who receive business development assistance. The data collection techniques consist of observation, interview and documentation techniques. While the data analysis technique, the researcher used the analysis method by Milles and Hubarman which included data presentation, data reduction and conclusion drawing. The results of the study can be explained that the role of BUMDes Desa Pejanggik is not going well and has not been able to significantly improve the economy of the Pejanggik Village community. This is due to the lack of available capital, public awareness and inadequate human resources. Keywords: BUMDes, Economic Improvement, Society

scholarly journals Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Bank Syariah Bagi Sektor Riil UMKM

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Tri Mulato ◽  
Sudirman Sudirman ◽  
Kamaruddin Kamaruddin ◽  
Iryani Iryani
Keyword(s):  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Theme ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Data Source ◽  
Banking Institution ◽  
The City

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking is by presenting courses on object management of financing sharia banking and courses on SMEs business.

Role of Young Entrepreneurs in Labor Absorptions and its Implications to Family Economic Resilience

2021 ◽  
Vol 1 (1) ◽  
pp. 16-27
Author(s):  
Azhar Ulwan
Keyword(s):  
Data Analysis ◽  
Customer Service ◽  
Financial Management ◽  
Primary Data ◽  
Economic Resilience ◽  
Analysis Technique ◽  
Data Validity ◽  
The Impact ◽  
Young Entrepreneurs

The purpose of this study is to determine the role of young online convection entrepreneurs in labor absorption and the obstacles faced by young online convection entrepreneurs as well as to analyze the implications of young online convection entrepreneurs in Bantul Regency on their family economic resilience. This research used a qualitative approach. Primary data is obtained from observations and in-depth interviews with 5 young entrepreneurs from 5 different online convection, namely Arto Convection, Apparelsae Convection, Convection San Project, ID Convection, and Indeepco Clothing. The data analysis technique used is interactive model data analysis. This study used data validity checking techniques, namely triangulation, and detailed description techniques. The results of the research showed that young entrepreneurs have a role in labor absorption and provide income to the owner convection. Some of the obstacles often encountered by young entrepreneurs of convection online are a constraint on the production, financial management, management of marketing, customer service online base, less qualified human resources constraints, and constraints background education entrepreneurs who are not majoring in business. Young online convection entrepreneurs have made several efforts to overcome these obstacles. Based on the analysis with the income contribution approach and the basic need approach, the impact of online convection makes the economic resilience of young entrepreneur families strong and resilient.

scholarly journals Minat Pemilik Usaha Industri Kerajinan Bambu Dalam Program Kredit Usaha Rakyat (KUR) Di Kabupaten Bangli

2019 ◽  
Vol 12 (2) ◽  
pp. 20
Author(s):  
SI LUH PUTU KARTIKA DEWI
Keyword(s):  
Data Analysis ◽  
Interest Rate ◽  
Logit Model ◽  
Business Owners ◽  
Primary Data ◽  
Working Capital ◽  
Investment Financing ◽  
Analysis Technique ◽  
Type Data

The development of bamboo handicraft business can’t be separated from the important role of capital, KUR is a working capital or investment financing specifically intended for SMEs in the field of productive and feasible business. This study aims to analyze the interest of bamboo handicraft industry business owners in KUR program, and analyze the partial and simultaneous effect of program socialization, knowledge, interest rate perception and revenue on the interest of bamboo handicraft industry owners in KUR program in Bangli regency. In this study dependent variable is dummy and primary data type. Data analysis technique used is logit model. The result of analysis shows that bamboo handicraft business owners who are interested in KUR program are 74.74 percent. Program socialization, knowledge, interest rate perception and revenue have a positive and significant effect to interest of bamboo handicraft business owners in KUR program either partially or simultaneously.

scholarly journals PENGARUH PENERAPAN E-FILLING DAN PERILAKU WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN PENYAMPAIAN SPT WAJIB PAJAK BUMI DAN BANGUNAN DI KELURAHAN DUKUH MENANGGAL SURABAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 180-189
Author(s):  
Meliana Doe Wale ◽  
Subakhir ◽  
Nurdina
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Sampling Techniques ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Tax Returns ◽  
Collection Methods

Taxpayer awareness is one of the roles to win regional development. Taxpayers who agree will be properly and properly subject to the main provisions in the predetermined tax revenue. This study aims to influence the e-filling and wp policies on the level of compliance with the submission of land and building tax returns in the Dukuh Menanggal Village, Surabaya. This study uses questionnaire data collection methods and documentation. The data obtained in this study are from respondents' questionnaire answers using probability sampling techniques obtained as many as 95 samples. The analysis technique in this study is multiple linear regression analysis, classic assumption test, and t test and f test. The results obtained in this study, namely E-Filling and Taxpayer policy, have a significant impact on the level of competence of delivering tax returns on land and buildings in Kelurahan Dukuh Menanggal Surabaya.

scholarly journals Istikhdâm al-Ta’līm al-Ta’âwuny li Tarqiyyah Ta’līm al-Lughah al-‘Arabiyyah li Ghayr al-Nâthiqīn Biha

Taqdir ◽  
2021 ◽  
Vol 7 (1) ◽  
pp. 15-32
Author(s):  
Nur Faiz
Keyword(s):  
Cooperative Learning ◽  
Native Speakers ◽  
Cooperative Education ◽  
Language Skills ◽  
Skills Training ◽  
Arabic Language ◽  
Primary Data ◽  
Analysis Technique ◽  
Learning Centered

This research aims to present the role of cooperative education in promoting Arabic language skills for non-native speakers, what is its status, how its procedures, and its results. The researcher uses the qualitative approach through the desk study with the content analysis technique. The primary data sources are collaborative learning research published in Google Cendekia Five years ago. The results of this research indicate that the cooperative learning is more applied in the skill of reading, speaking, and writing. And that its procedures or steps use on cooperation and learning centered on students. And its results are upgrade all Arabic language skills and workers that influence the success of skills training. Keyword : Cooperative Learning, Arabic Language, and Language Skill

scholarly journals Kepatuhan, Pemeriksaan, Penagihan dan Penerimaan Terhadap Pajak dengan Peran Account Representative Sebagai Pemoderasi

2020 ◽  
Vol 7 (01) ◽  
pp. 79-94
Author(s):  
Artika Wulan Agustin ◽  
Darmansyah Darmansyah ◽  
Suyanto Suyanto
Keyword(s):  
Quantitative Data ◽  
National Development ◽  
Secondary Data ◽  
Jel Classification ◽  
Tax Revenue ◽  
Tax Collection ◽  
Analysis Technique ◽  
Tax Audit ◽  
Secondary Data Sources

ABSTRACT      The effort to increase tax revenue is an important issue because the source of funding for national development comes from tax revenue. This study aims to look at the effect of Compliance, Tax Audit and Tax Collection on Tax Revenue which is moderated by the Role of Account Representatives. The sample in this study consisted of 32 taxpayers registered in Sixth Foreign Investment Tax Office who were issued Tax Underpayment Assessment and tax appeal letter every year during 2017-2019. The type of data used is quantitative data from secondary data sources. The data analysis technique used is path analysis using the SEM model with the WarpPLS 5.0 program. Based on the results of the study note that taxpayer compliance has no effect on tax revenue. Whereas Tax Audits and Tax Collection affect the tax revenue. Tax audits that are moderated by the role of Account Representatives affect tax revenue. Meanwhile, collections that are moderated by the role of Account Representatives do not affect tax revenues. ABSTRAK      Upaya untuk meningkatkan penerimaan pajak adalah masalah penting karena sumber pendanaan untuk pembangunan nasional berasal dari pendapatan pajak. Penelitian ini bertujuan untuk melihat pengaruh Kepatuhan, Audit Pajak dan Pengumpulan Pajak terhadap Penerimaan Pajak yang dimoderasi oleh Peran Perwakilan Akun. Sampel dalam penelitian ini terdiri dari 32 wajib pajak terdaftar di Kantor Pajak Investasi Asing Keenam yang menerbitkan Surat Ketetapan Pajak Kurang Bayar dan surat banding pajak setiap tahun selama 2017-2019. Jenis data yang digunakan adalah data kuantitatif dari sumber data sekunder. Teknik analisis data yang digunakan adalah analisis jalur menggunakan model SEM dengan program WarpPLS 5.0. Berdasarkan hasil penelitian diketahui bahwa kepatuhan wajib pajak tidak berpengaruh terhadap penerimaan pajak. Sedangkan Audit Pajak dan Pengumpulan Pajak mempengaruhi penerimaan pajak. Audit pajak yang dimoderasi oleh peran Perwakilan Akun memengaruhi pendapatan pajak. Sementara itu, koleksi yang dimoderasi oleh peran Perwakilan Akun tidak memengaruhi pendapatan pajak. JEL Classification: H21, H25

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