PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA TOMOHON

Abstrak Riset ini bermaksud demi mengetahui apakah pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak di Kantor SAMSAT Kota Tomohon. Pada riset ini variabel kepatuhan wajib pajak menjadi variabel dependen. Sampel pada pengkajian ini sebanyak 100 wajib pajak serta diambil memakai rumus Slovin. Metode yang dipergunakan dalam riset ini ialah metode survei dengan pendekatan kuantitatif. Pada riset ini data primer dikumpulkan dengan cara teknik pengumpulan data observasi, dokumentasi serta angket/kuesioner, adapun teknik analisis data yang digunakan pada pengkajian ini ialah analisis regresi sederhana dengan uji normalitas, uji linieritas, dan uji hipotesis. Hasil pengkajian ini adanya dampak positif dan signifikan mengenai dampak pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di mana persamaan regresi sederhana dalam riset ini menunjukkan nilai koefisien Regresi X sebesar 0.072 memperlihatkan ternyata setiap penambahan 1% pengaruh pengetahuan perpajakan, maka nilai kepatuhan wajib pajak kendaraan bermotor bertambah sebesar 0.072. Koefisien regresi tersebut bernilai positif, sehingga dapat dikatakan bahwa dampak variabel X terhadap Y ialah positif. Dengan demikian variabel pengaruh pengetahuan perpajakan berdampak signifikan atas kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Tomohon. Kata Kunci : Pengetahuan Perpajakan, Kepatuhan Wajib Pajak Abstract This research intends to find out whether the influence of tax knowledge on taxpayer compliance at the Tomohon City SAMSAT Office. In this research, the taxpayer compliance variable becomes the dependent variable. The sample in this study was 100 taxpayers and was taken using the Slovin formula. The method used in this research is a survey method with a quantitative approach. In this research, primary data were collected by means of observation data collection techniques, documentation and questionnaires, while the data analysis techniques used in this study were simple regression analysis with normality test, linearity test, and hypothesis testing. The results of the study are that there is a positive and significant impact on the impact of tax knowledge on motor vehicle taxpayer compliance where the simple regression equation in this research shows the X regression coefficient value of 0.072 showing that all 1% additions affect tax knowledge, then the motor vehicle taxpayer compliance value increases by 0.072. The regression coefficient is positive, so it can be said that the impact of variable X on Y is positive. Thus the variable influence of tax knowledge has a significant impact on motor vehicle taxpayer compliance at the Tomohon City Samsat Office. Keywords: Tax Knowledge, Taxpayer Compliance

TOURISM POLICY: POTENTIAL INCREASE OF ORIGINAL LOCAL INCOME

Garut Regency called "Swiss van Java" has very beautiful natural scenery. This rich natural resource potency has not been the largest contributor to local original income. The poor implementation of tourism policy, particularly in exploring, inventorying, and developing tourist objects existing as the main attraction to tourists is one of its causal factor. The objective of research was to find out the effect of tourism policy implementation to local original income in Garut Regency. The research method employed was quantitative one; data collection was carried out by distributing questionnaire to 130 respondents. The data collected was then analyzed using simple regression data analysis with SPSS 23 help. The result of research showed that the implementation of tourism policy measured using standard and target, resource, inter-organization communication, executing organization characteristic, executive’s attitude, and social, economic, and political environment dimensions contributed to local original income by 38%.

Pengaruh Etika dan Kompetensi terhadap Kinerja Pegawai pada Kantor Kecamatan Sematang Borang Kota Palembang

The objectives of this study are 1). to examine the effect of ethics on employee performance atthe Sematang Borang District Office. 2). to test the effect of employee competence onemployee performance at the Sematang Borang District office, 3). to examine the effect ofethics and employee competence on employee performance at the Sematang Borang Districtoffice. This research was conducted on 31 employees at the Sematang Boran sub-districtoffice in Palembang City using a questionnaire. A questionnaire consisting of Ethicalvariables and employee competence as independent variables and employee performance asthe dependent variable. This study uses simple regression analysis and multiple linearregression to see which variables are more influential and the size of the contribution of eachvariable in influencing performance. It is hoped that this research will contribute toemployees regarding the importance of ethics and competence in serving the community, sothat employee performance is maximized. The results of this study indicate that the variablesof ethics and employee competence have a significant effect on the performance of employees at the Head Office of Sematang Borang, Palembang City.

Pengaruh Daya Tarik Interpersonal terhadap Kohesivitas Kelompok Tani Bawang Merah di Kecamatan Mijen, Kabupaten Demak

<div class="WordSection1"><p><em><span>Group cohesiveness as a dynamic process that is seen from the interest and attachment of relationships between members is an important thing that must be owned by farmer groups. The cohesiveness of shallot farmer groups in Mijen Sub-district, Demak Regency is influenced by several factors, one of which is interpersonal attractiveness. Cohesive groups make it easier to transfer information. The purpose of this study was to examine the level of interpersonal attractiveness of farmer group members, to examine the level of cohesiveness of farmer groups and to analyze the effect of interpersonal attractiveness on the cohesiveness of the shallot farmer group. The research method used was a saturated sample by taking all groups of shallot farmers in Mijen Sub-district, Demak Regency as samples in the study. Methods of data analysis using descriptive quantitative and simple regression analysis. The results of the study indicate that the level of interpersonal attractiveness of members of the shallot farmer group in Mijen Sub-district, Demak Regency is classified as very high or reaches 46.88%. The level of group cohesiveness is high, reaching 47.70%. Interpersonal attractiveness has a significant effect of 28% on the cohesiveness of farmer groups and the other 72% is influenced by other factors outside the study. Suggestions from the research that has been carried out are to maintain the social activities that have been carried out from the simplest things</span></em><span>.</span></p></div>

Cryptocurrency and the Nigerian Economy

The development of cryptocurrency as a means of exchange without legal backing and invisibility of the identity of operators has posed peculiar challenges such as illicit financial flow and terrorism amongst others, to the country. This study, therefore, sought to examine the effect of cryptocurrency on the Nigerian economy. The study was hinged on social exchange theory. Secondary data were obtained from the CBN statistical bulletin and Global Financial Integrity Report for a period of six years from 2013 to 2018. The data were analyzed using a simple regression model. The result shows that R is 5.8% which means that there is a low positive relationship between cryptocurrency and the level of economic development in Nigeria. It further shows an adjusted R square of -24.6 which depicts that cryptocurrency has a low inverse effect on the level of economic development in Nigeria. In conclusion, the computed p-value of 0.913 which is higher than the set p-value of 0.05 shows that cryptocurrency does not have a significant effect on the level of economic development in Nigeria. Hence, it is recommended that, in order to sustain economic development from the activities of cryptocurrency in Nigeria, the Central Bank of Nigeria needs to ensure that laws and mechanisms are put in place to adequately capture the activities of cryptocurrency in the country.

Pengaruh Pendidikan Akhlak terhadap Perilaku Santri di Pondok Pesantren As-Shiddiqiyah

This study entitled about education involves many things that must be pondered. Because education includes all human behavior that is carried out for the sake of obtaining continuity, defense and improvement of life. In the language of religion, in order to gain the pleasure of Allah. So that the whole behavior forms the integrity of a virtuous human being (having good character). The urgency of moral education for students or society because it is something that becomes behavior (Sulukiyah) in everyday life and becomes a mirror of one's life in society and the state. To achieve these objectives the researchers used a quantitative approach. Data collection techniques using interviews, observation, interviews and questionnaires. The data analysis technique uses data interpretation analysis using the Simple Regression formula. The results of this study indicate that there are three models of moral education. The First is a rational moral model. The Second is a religious moral model. The Third is an eclectic moral model. Asshiddiqiyah Islamic boarding school in its moral education uses an eclectic moral education model. The results of this study indicate that moral education carried out in Islamic boarding schools can have a very significant influence on the behavior of students, this can be seen from the results of the questionnaire calculation, namely the t count is greater than 19,041 than t. the table is good at a significant level of 0.05: 3.99 and at a level of 0.01: 7.04, so the magnitude of rxy is 0.219, which is = 0.219. which implies that 21.9% of the variation in student behavior can be explained by moral education.

Functions of Currency before and after COVID-19: Is Bitcoin Sustainable for Tourism?

The specific purposes of this study are (1) to analyze whether there is a difference in the recognition of tourists in the functions of currency according to the type of currency spent by tourists before and after COVID-19; (2) to identify why tourists employ Bitcoin among the functions of currency; and (3) to identify tourists’ intentions to continue to using Bitcoin according to the degree of recognition of the function of virtual currency in Korea. Both quantitative and qualitative methods, including a one-way analysis of variance, a paired t-test, a simple regression analysis, and an in-depth interview, were employed. One of the conclusions implies that tourists in a tourism destination still prefer paying with cash rather than paying with card or virtual currency. Moreover, the study discovered that tourists count more on virtual currency and prepare for a future with virtual currency when a factor that has an unstable impact on social economy, such as COVID-19, happens. As to the functions of Bitcoin, tourists appeared to place a great importance on its storage, value, satisfaction, convenience, and investment. Additionally, the study showed that tourists intend to continue using Bitcoin due to the same satisfaction, convenience, and investment attributed to Bitcoin. More discussion and implications were provided.

MODELLING OF PERCEPTUAL GLOSS BY PHYSICAL MEASUREMENT OF FLAT SURFACE

While ‘physical gloss’ exists as a physically measurable index, people perceive a ‘perceptual gloss’ as gloss on object surfaces. However, the physical gloss does not always match the perceptual gloss. Thus, we analysed the relationship between physical features and perceptual gloss by measuring the physical properties of object surfaces, including physical gloss. For the experiment, we prepared 127 samples of flat objects that consisted of three materials: paper, resin, and metal plating. Perceptual gloss was visually evaluated using a magnitude estimation method. Plural measurements were conducted to obtain physical features such as gloss unit, haze, distinctness of image (DOI), luminance image features, and transmittance of the samples. Then, we constructed a prediction model of perceptual gloss using these physical features and perceptual gloss through multiple regression analysis. As a result, the prediction accuracy was improved by combining multiple physical quantities with simple regression, using only a gloss unit.

Influence of Pseudonymous Identity Usage on Instagram on Self-disclosure

One of many social media phenomena, especially on Instagram, is the rising number of accounts with pseudonymous identity, commonly known as Fake Instagram (Finstagram). A private account appears with a fake username and photo display and small number of followers, with the purpose of being unidentified. The phenomenon starts from the social media standards Instagram trends to social judgements, resulting in users feeling uncomfortable when sharing aside from the implicit standards and trends which are currently happening. From that perspective, this research aims to see whether an influence is present in pseudonymous identity usage on Instagram on self-disclosure. Data of this research is gathered from 100 respondents through questionnaire using a purposive sampling technique. The result of questionnaire is later researched using a quantitative research method. With the use of simple regression analysis, it is known that pseudonymous identity usage on Instagram (variable X) and self-disclosure (variable Y) have a strong correlations and a significant influence on one another. Based on self-disclosure theory, the result shows that pseudonymous identity usage on Instagram (also known as Finstagram) contributed 43,6% to self-disclosure, whereas the remaining 56,4% is contributed by other factors than pseudonymous identity usage on Instagram.

Persepsi mahasiswi terhadap beauty vlogger dan dampaknya pada keputusan pembelian make-up

The study aims to see the effect of college student perception to beauty vlogger on the purchase decision of make-up products. The methods used in this research are quantitative methods, with incidental sampling forms and subjects for this research amounted to 201 college students in the city of Padang. These data are analyzed with simple regression analysis. The results showed that there was an effect of college student perceptions of beauty vlogger on purchasing decisions for make-up products p = 0,000 (p <0.05), which was 22%, meaning that the better the perception of beauty vlogger, the higher the purchasing decision and the remaining 78% is influenced by other variables not examined in this study.