scholarly journals PENGARUH PENERAPAN E-SPT TAHUNAN BADAN, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT TAHUNAN BADAN

2021 ◽  
Vol 2 (2) ◽  
pp. 95-103
Author(s):  
Trie Nadia Ayu Lizara ◽  
Timbul Simangunsong

The Influence of the Implementation of the Annual Entity E-SPT, Understanding Taxation, Tax Awareness Awareness of Taxpayer Compliance of the corporate taxpayers in reporting as the agency annual. In this study using quantitative data types and data sources, namely primary data. Primary data were obtained from questionnaires distributed to corporate taxpayers at random, using the purposive sampling method at the West Jakarta Middle Tax Office. The number of questionnaires distributed was 100 questionnaires. The results of this study indicate that the Application of the Annual Annual E-SPT of the Agency has a significant effect on taxpayer compliance and taxpayer awareness. While Understanding Taxation has no significant effect on Taxpayer Compliance.

2019 ◽  
Vol 2 (1) ◽  
pp. 24
Author(s):  
Mujali Musin

This study aims to determine 1) the factors of geography that support the development of coastal tourism in the village Cikoang love.2) Obstacles encountered in the development of beach tourism in the village Cikoang love.3) The extent SWOT analysis of the development of coastal tourism in the village love Cikoang in the future.The population of tourists, managers and the public.The data presented in the form of primary data taken from the questionnaire "Development Geography Tourism Object Love Beach In the village of the District CikoangMangarabombangTakalar".Samples were taken by accidental sampling method and purposive sampling method.Analysis of the data used is descriptive qualitative analysis and SWOT analysis.The results showed that the development of appropriate strategies in the development of business attraction Love Beach is a strategy Weaknesses - Opportunities.The conclusion among other aspects of geography that supports the development of tourism, among others: the location, morphology, hydrology, land pengggunaan, tourists, income level, education, employment, and facilities.Additionally necessary facilities and infrastructure development, promotional activities more aggressively again, as well as to cooperate with relevant parties in terms of the development of Love beach tourism


2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  


2020 ◽  
Vol 12 (2) ◽  
pp. 121-136
Author(s):  
Celintara Anindya Ayu Wardhani ◽  
Sarah Kristina ◽  
Priyo Hari Adi

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.


Author(s):  
Inggrid Benedicta Sutanto ◽  
I Made Sukresna

The objectives of this study are: (1). Assessing customer service quality in the aspects of tangibles, reliability, responsiveness, assurance, and empathy; (2). Assessing ways to increase customer satisfaction in order to achieve or exceed service targets. The type of data used is primary data which comes from 2 (two) groups of informants, namely customers and employees, with a purposive sampling method. The analysis tool uses a pure qualitative descriptive approach. The results of the study prove that: Customer satisfaction with the services provided by Bank Mandiri Semarang Pahlawan area regarding the dimensions of tangibles, reliability, responsiveness, assurance, and empathy is at the level of confirmation or satisfaction. Furthermore, how to increase customer satisfaction in order to achieve or exceed service targets by providing more attractive facilities, the number of front liner officers and queuing seats added, strategies to stay on time and fulfill obligations as marketing, increase cooperation with all departments.


2020 ◽  
Vol 18 (1) ◽  
pp. 28
Author(s):  
Musa Zul Hazmi ◽  
Suhendro Suhendro ◽  
Riana Rahcmawati Dewi

This research was conducted to assess whether understanding taxpayers, service quality, and tax penalties against the KPP Pratama Surakarta. Population in this research are Individual Taxpayers at KPP Pratama Surakarta. Data sources in this study are primary data collected by researchers through questionnaires distributed to 110 respondents, but returned and complete questionnaires were 60 respondents . This research is a quantitative research with 60 respondents at KPP Pratama Surakarta.  The data selection method is the random sampling method. The data in this study were processed using the SPSS 21.0 for Windows application. Based on research results understanding taxpayers, service quality, and tax sanctions have a significant effect on taxpayer approval. Understanding tax regulations becomes a benchmark for taxpayers in completing their tax obligations. The quality of service provided by the tax authorities influences taxpayer compliance, indicating that service quality is a benchmark to make taxpayers obey. The existence of tax sanctions that are given expressly will increase the level of compliance, because making taxpayers afraid of being subjected to these sanctions and the stipulation of tax sanctions will deter taxpayers and clear and firm sanctions. Keywords: Understanding, Service Quality, Penalties, Taxpayers


2019 ◽  
Vol 7 (1) ◽  
pp. 140
Author(s):  
Dio Pratama ◽  
Saptono Nugroho

This research was conducted to find out the motivation of female tourist to visit Gay club, the perception of the tourist and local community towards the Gay Club. The methods used in this research id descriptive qualitative. The technique of determination of informants used is purposive sampling technique. Data sources used are primary and secondary data sources. Primary data in this research is sourced from direct observation to the research location by means of observation and interviews. While secondary data in this research are the data obtained from the documentation or studies library to complement the primary data. The result of the research shows that most tourist say curious to see Gay club as a motivation for a visit; most tourist plead happy after seeing the atrractions there; most neutral against Gay tourist; most local community already know about Gay club; most local community are not disturbed; most local people are not benefitting from the presence of the Gay club. Keywords : Tourist Motivation, Community Local Perception, Gay Club


2016 ◽  
Vol 4 (2) ◽  
pp. 92
Author(s):  
I Gusti Ngurah Fredi Firawan ◽  
Ida Bagus Suryawan

Nungnung Waterfal is located in Pelaga Village, Petang District, Badung Regency. Nungnung Waterfal have several potentials that can be developed into a natural taourist attraction. It is the researchers wanted to know the potential of what is owned by NungnungWaterfall that can be developed into a tourist attraction. Types of data and data sources used are the data Qualitative, Quantitatif, primary data and secondary data. Collection data by Observasi, interviews, library, and using purpose sampling method, data analytic method using qualitative descriptive that applies the facts found in the field. Nungnung Waterfallhas the potential of natural and artificial potential that could be developed into a tourist attraction. Natural potential possessed NungnungWaterfallis landscapes, mountains, waterfalls, and forests. As for the potential of artificial owned by Nungnung Waterfallnamely supporting facilities including a gazebo for resting place for tourists and take pictures in the area of Nungnung Waterfall.


Author(s):  
Agustina Putri Pertiwi Widyanto ◽  
Firma Sulistiyowati

<p><em>This study investigates the influence of organizational commitment and personal cost on civil servant’s intention to do whistle-blowing with reward as moderating variable. To collect the data, this study uses survey method. The 64 civil servants at BPK Lampung Office become respondents of this study who are chosen through purposive sampling method. The Partial Least Square is used to analyze the quantitative data. The findings of the study indicate that organizational commitment gives influence on civil servants to do whistle-blowing. Personal cost does not impact on civil servants to do whistle-blowing. Reward cannot enforce or lessen the influence of organizational commitment and personal cost on civil servants to do whistle-blowing.</em><em></em></p>


2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Roby Abdul Wahab ◽  
Budhi Wahyu Fitriadi ◽  
Suci Putri Lestari

Abstract This study was conducted to determine the effect of Product Design and Price on Purchasing Decisions of Yamaha NMax Motorbikes at Fortuna Motor Tasikmalaya. This research uses quantitative descriptive methods. The sampling technique used in this study is the nonprobability sampling technique by purposive sampling. Primary data sources were obtained from distributing questionnaires.The results showed the Product Design, Price and Purchasing Decisions of the Yamaha NMax in the Fortuna Motor Tasikmalaya as a whole were in the good category. Product design and price simultaneously have a significant effect on the decision to buy a Yamaha NMAX at Fortuna Motor Tasikmalaya. Product design partially has a significant effect on the Purchase Decision of Yamaha NMAX at Fortuna Motor Tasikmalaya. The price partially has a significant effect on the decision to purchase a Yamaha NMAX at Fortuna Motor Tasikmalaya. Keywords :Product Design, Price and purchase decisions Abstrak Penelitian ini dilakukan untuk mengetahui besar pengaruh Desain Produk dan Harga terhadap Keputusan Pembelian Motor Yamaha NMax di Fortuna Motor Tasikmalaya. Penelitian ini menggunakan metode deskriptif kuantitatif. Teknik sampling yang digunakan dalam penelitian ini adalah teknik nonprobability sampling dengan cara purposive sampling. Sumber data primer diperoleh dari penyebaran kuesioner.Hasil penelitian menunjukkan Desain Produk, Harga dan Keputusan Pembelian Motor Yamaha NMax di Fortuna Motor Tasikmalaya secara keseluruhan dalam kategori baik. Desain Produk dan Harga secara simultan berpengaruh signifikan terhadap Keputusan Pembelian Motor Yamaha NMAX di Fortuna Motor Tasikmalaya. Desain Produk secara parsial berpengaruh signifikan terhadap Keputusan Pembelian Motor Yamaha NMAX di Fortuna Motor Tasikmalaya. Harga secara parsial berpengaruh signifikan terhadap Keputusan Pembelian Motor Yamaha NMAX di Fortuna Motor Tasikmalaya. Kata Kunci : Desain Produk, Harga dan Keputusan Pembelian


2019 ◽  
Vol 13 (2) ◽  
pp. 94-104
Author(s):  
Meli Zulia ◽  
Okto Supratman ◽  
Suci Puspita Sari

ABSTRACT Mangrove ecosystems are one ecosystem that is vulnerable damaged. Mangrove ecotourism is one of the efforts that can do to reduce damage in the utilization of mangrove ecosystems.This study aims to calculate the suitability and carrying capacity of mangrove ecotourism in the  Kurau Village and West Kurau Village, Central Bangka Regency. This research was conducted in March 2019 at the Mangrove ecotourism area of ​​Kurau Village and West Kurau Village. The study location determined using a purposive sampling method consisting of 3 substations in one location to get primary data and secondary data. Descriptive method was used to analyze the Tourism Suitability Index (IKW) and the Regional Carrying Capacity (DDK). The calculation results show that the mangrove ecotourism area of ​​Kurau Village is included in the suitable category (S2) with a Suitability Index value is 74.36% and the Regional Carrying Capacity (DDK) is 44 people per day (10 hours  / day) and West Kurau Village is included in suitable category (S2) with a Suitability Index value of 74.36% and the Regional Carrying Capacity (DDK) is 55 people per day (10 hours open / day).


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