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Widayanti
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Analysis of the Impact of Tax Administrative Sanctions and Taxpayer Awareness on Taxpayer Compliance in the MSME Sector Widayanti; Fadhilah, Nur Hidayah K
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1155

Abstract

This study investigates the influence of tax administrative sanctions and taxpayer awareness on taxpayer compliance in the Micro, Small, and Medium Enterprises (MSME) sector. Tax revenue plays a crucial role in supporting national development; however, taxpayer compliance among MSMEs in Indonesia remains relatively low despite their significant contribution to the economy. This condition highlights the importance of enforcement mechanisms and internal taxpayer factors in improving compliance behavior. Using a quantitative approach with a causal-comparative research design, this study involved 100 MSME business actors as both the population and sample. Data were collected through structured questionnaires and analyzed using IBM SPSS version 26. The analytical techniques applied included validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing through partial (t-test) and simultaneous (F-test) analyses. The results demonstrate that tax administrative sanctions have a significant positive effect on taxpayer compliance, indicating that stricter and more consistent sanctions enhance compliance behavior. Taxpayer awareness also shows a significant positive effect on taxpayer compliance, suggesting that a higher level of understanding and consciousness regarding tax obligations encourages voluntary compliance. Simultaneously, tax administrative sanctions and taxpayer awareness significantly influence taxpayer compliance in the MSME sector.
Sanksi Administratif Atas Pelanggaran Izin Bangunan: Studi Kritis Hukum Administrasi Negara: Administrative Sanctions for Building Permit Violations: A Critical Study of State Administrative Law Widayanti; Kusworini; Widiati Dwi Winarni
Jurnal Kolaboratif Sains Vol. 8 No. 9: September 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i9.7988

Abstract

Penelitian ini bertujuan untuk mengkaji secara kritis penerapan sanksi administratif terhadap pelanggaran izin mendirikan bangunan (IMB) dalam perspektif hukum administrasi negara di Indonesia. IMB merupakan instrumen hukum yang memiliki fungsi strategis dalam pengendalian tata ruang, perlindungan kepentingan umum, serta menjamin keselamatan dan ketertiban pembangunan. Namun, dalam praktiknya masih banyak ditemukan pelanggaran perizinan bangunan yang tidak diimbangi dengan penegakan sanksi administratif yang efektif dan konsisten. Penelitian ini memfokuskan kajian pada bentuk-bentuk sanksi administratif yang diterapkan oleh pemerintah daerah, hambatan dalam pelaksanaannya, serta relevansi penerapan prinsip legalitas dan tata kelola pemerintahan yang baik (good governance). Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual, yang didukung oleh kajian literatur dari jurnal hukum nasional dan regulasi terkait perizinan bangunan. Analisis dilakukan secara deskriptif-analitis untuk menilai kesesuaian antara norma hukum dan praktik penegakan sanksi administratif di lapangan. Hasil penelitian menunjukkan bahwa sanksi administratif, seperti peringatan tertulis, penghentian sementara kegiatan pembangunan, pencabutan izin, hingga pembongkaran bangunan, telah diatur secara normatif, namun implementasinya masih menghadapi berbagai kendala. Kendala tersebut meliputi lemahnya koordinasi antarinstansi, rendahnya kesadaran hukum masyarakat, serta keterbatasan sumber daya aparat pemerintah daerah. Selain itu, penelitian ini menemukan bahwa penerapan sanksi administratif belum sepenuhnya mencerminkan prinsip legalitas, proporsionalitas, dan akuntabilitas sebagaimana diamanatkan dalam hukum administrasi negara. Oleh karena itu, diperlukan upaya optimalisasi penegakan sanksi administratif melalui penguatan regulasi, peningkatan kapasitas aparatur, serta pendekatan preventif dan edukatif kepada masyarakat agar tercipta kepatuhan hukum yang berkelanjutan dalam bidang perizinan bangunan.
Juridical Review On The Policy For The Utilization Of Green Open Space In Semarang City Agus Widodo; Widayanti
International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i1.295

Abstract

Green open space has socio-economic and environmental functions, so green open space must become a comfortable place for the community. Urban green space is an integral part of the structure of the city. The primary function of the town is as an ecological buffer and as an open space area to enhance and support the value of environmental and cultural quality. Mark. The existence of urban green open space is necessary to control and maintain the integrity and quality of the environment. The method used is descriptive in the form of normative juridical. The data used are primary and secondary, and the data collection used is library research. The Semarang city government is expected to become an actor in implementing regional spatial planning policies to provide green open space. The absence of green open space in urban areas will cause environmental problems. One of the problems that arise is the increasing air pollution caused by the lack of ecological balance in urban areas. Another harmful effect of small green spaces is that Without trees to keep the room more excellent, the people's health in the area is compromised.
The Role Of The Village Head In Earth And Building Tax Withdrawal In Papahan Village, Tasikmadu District, Karanganyar Regency During The Covid-19 Pandemic Widayanti; Agus Widodo
International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i1.297

Abstract

Land and Building Tax is one of the sources of financing for regional development and other sources. In urban and rural areas, the intensification and extensification of land and building tax collection will increase state revenues. Land and Building Tax receipts will be submitted to the Regency/Municipal and Village Governments using a percentage system. Tax sanctions impact the provisions of laws that have been given are disobeyed. The greater the error made, the taxpayer will be subject to severe sanctions if the taxpayer does not carry out his obligations, namely by paying taxes. This study uses a normative juridical approach to qualitative legal research by analyzing library materials or secondary data. This study draws conclusions derived from interpreting laws relevant to the topics discussed. In addition, this study also analyzes the legal principles used to formulate research objectives. The strategies used in optimizing tax collections include evaluating taxpayers to analyze names that are not always punctual in paying taxes taking firmness in the form of warnings to taxpayers who do not pay taxes. Several sanctions have been attached, conducting regular and periodic counseling to taxpayers who are expected to provide insight into the timeliness of paying taxes. They have quality resources to assist in data input and updating in an integrated system.
Hubungan Derajat Hipertensi dengan Kecemasan di Klinik Pratama Biddokkes Polda Jawa Barat Tahun 2024 Rifki, Muhammad Hikmal; Akbar, Ieva Baniasih; Widayanti
Jurnal Riset Kedokteran Volume 5, No.2, Desember 2025, Jurnal Riset Kedokteran (JRK)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrk.v5i2.8369

Abstract

Abstract. Hypertension, a global health threat, frequently coexists with anxiety, yet specific data on this association in local, high-stress populations are limited. This study aimed to analyze the relationship between hypertension grade and anxiety among patients at the Pratama Biddokkes Clinic of the West Java Regional Police. Employing an observational cross-sectional design, the study included 88 adult hypertensive patients (aged 30–69 years) with a normal body mass index; data was collected during November–December 2024. Hypertension was classified as grade 1 or 2, and anxiety was quantitatively measured using the Hamilton Anxiety Rating Scale (HARS). The relationship's strength and risk were analyzed using the Gamma test and Odds Ratio (OR). Results showed a majority of respondents had grade 2 hypertension (74%) and experienced anxiety (64%). A significant relationship was confirmed via chi-square analysis (p = 0.025). The Gamma test yielded a coefficient of +0.518, indicating a positive, moderate-strength relationship. Patients with grade 2 hypertension were 3.14 times more likely to experience anxiety (OR = 3.14). In conclusion, a significant, positive, and moderately strong relationship exists between hypertension grade and anxiety. A higher hypertension grade increases the likelihood of anxiety, emphasizing the critical importance of screening and managing anxiety as part of holistic care to improve treatment outcomes. Abstrak. Hipertensi sering disertai kecemasan, namun bukti mengenai hubungan keduanya pada populasi dengan tingkat stres tinggi masih terbatas. Penelitian ini bertujuan menganalisis hubungan antara derajat hipertensi dan kecemasan pada pasien di Klinik Pratama Biddokkes Polda Jawa Barat. Studi observasional cross-sectional ini melibatkan 88 pasien hipertensi dewasa berusia 30–69 tahun dengan indeks massa tubuh normal. Data dikumpulkan pada November–Desember 2024. Derajat hipertensi diklasifikasikan menjadi derajat 1 dan derajat 2, sementara kecemasan dinilai menggunakan Hamilton Anxiety Rating Scale (HARS). Analisis dilakukan melalui uji chi-square, Gamma, dan Odds Ratio (OR). Hasil menunjukkan sebagian besar responden mengalami hipertensi derajat 2 (74%) dan kecemasan (64%). Ditemukan hubungan signifikan antara derajat hipertensi dan kecemasan (p = 0,025). Koefisien Gamma +0,518 menunjukkan hubungan positif berkekuatan moderat. Pasien dengan hipertensi derajat 2 memiliki risiko 3,14 kali lebih tinggi mengalami kecemasan (OR = 3,14). Penelitian ini menegaskan bahwa peningkatan derajat hipertensi berhubungan dengan meningkatnya kecemasan, sehingga skrining dan penanganan kecemasan perlu menjadi bagian dari pendekatan perawatan yang komprehensif.
Morphological Analysis of Composition in Explanatory Texts and Exposition in Indonesian Language Book Class VIII Revised Edition 2017 1 Widayanti; Mahanda; Arya Anggara; Iis Lisnawati Dzuhriza
e-Journal of Linguistics Vol. 19 No. 2 (2025): July
Publisher : The Doctoral Studies Program of Linguistics of Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/ e-jl.2025.v19.i02.p04

Abstract

The research entitled "Exploration of Compositional Wealth in Explanation and Exposition Texts in Indonesian Language Books for Class VIII Revised Edition 2017". The aim is to understand the form and meaning of composition in explanation and exposition texts in Indonesian Language Books for Class VIII Revised Edition 2017. The method applied is a qualitative descriptive method, with data obtained through analysis of explanation and exposition texts in Indonesian Language Books for Class VIII Revised Edition 2017. This study describes the categories of types and meanings of compositions found in explanation and exposition texts. The results obtained are two types of compositions based on their nature, namely endocentric and exocentric compositions, two types of compositions based on meaning, namely compositions that mean natural and figurative, and two types of compositions based on their composition, namely compositions whose compositions are complementary and sequential.
Co-Authors Afriyanti, Widhi Agung R, Frida Agus Widodo Akbar, Ieva Baniasih Alissa Fajrina Salsabila Ana Maria Gadi Djou Andzar Fikranus Shofa Arishal Prambudi Hikmatiar Arya Anggara Ayazya N F, Friesca Chartyka Situmeang Effendi Fadhilah, Nur Hidayah K Fajarrohman, Ashadi Ghin Anugrah, Ghin Hakim, Shofiul Heri Budianto Ieva B. Akbar Iis Lisnawati Dzuhriza Indah Zahara Irey Damara Kuswarini Kusworini L.M Hasriadi Mahanda Novitasari, Desy Nurlita, Talia Pera Anabela Oktavia Prita Ardianti Putra, Pratama Ari Rafif Naufal Rizqullah Rafif Naufal Rizqullah Rahmawaty Alie, Ike Rifki, Muhammad Hikmal Ripa Musyaropah Rizki Perdana Siti Fani Farida Hendrik Sri Hartati SUNARTO Tresnasari, Cice Umar Islami Widanarti Widati Widiarti, Wida Widiati Dwi Winarni Yuni Ertinawati