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All Journal JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Manajemen Pendidikan
sulistiyorini
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KEPATUHAN WAJIB PAJAK: INVESTIGASI EMPIRIS PADA INDUSTRI PERHOTELAN M. Elfan Kaukab; sulistiyorini; wiji yuwono
Jurnal Pendidikan, Sains Sosial, dan Agama Vol. 6 No. 2 (2020): Jurnal pendidikan, sains sosial, dan agama
Publisher : STABN RADEN WIJAYA WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.706 KB) | DOI: 10.53565/pssa.v6i2.198

Abstract

Tujuan untuk membuktikan pengaruh kesadaran wajib pajak, kualitas pelayanan, pemahaman peraturan, kewajiban moral, sanksi pajak, dan sanksi pajak terhadap kepatuhan wajib pajak hotel pada Badan Pendapatan Daerah Kabupaten Banyumas. Jumlah sampel dalam penelitian ini menggunakan rumus Slovin, jumlah sampel berdasarkan perhitungan rumus adalah 36 Wajib Pajak. Teknik sampling menggunakan simple random sampling atau penarikan sampel acak. Model yang digunakan untuk menguji hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan, kewajiban moral, dan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Sedangkan pemahaman peraturan dan aplikasi satria pajakberpengaruh positif terhadap kepatuhan wajib pajak. Keterbatasan dari penelitian ini adalah sampel yang terlalu kecil sehingga disarankan untuk penelitian berikutnya dapat memperluas cakupan responden amatan.
Strategi Pembelajaran Berdiferensiasi Pada SMP Negeri Se-Kecamatan Pubian Sulistiyorini; Juhri; M Badrun
Manajemen Pendidikan Volume 20, No 1, Tahun 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jmp.v20i1.10713

Abstract

This study aims to analyze the implementation of differentiated instruction strategies at public junior high schools in Pubian District, Central Lampung. Using a qualitative case study approach, data were collected through classroom observations, in-depth interviews with teachers and principals, and analysis of teaching documents. The findings reveal that the implementation of differentiated instruction remains suboptimal in four key aspects: content, process, product, and learning environment. Most teachers have not conducted diagnostic assessments, resulting in uniform content delivery regardless of students’ readiness levels. The teaching process is still dominated by lecture-based methods with limited learning style adaptation. Although task variations exist, students are not given the freedom to choose products that match their interests and strengths. Moreover, the classroom environment is not fully inclusive, as teachers tend to focus more on high-achieving students. These results highlight the need for systemic support, teacher training, and policy reinforcement to promote inclusive, student-centered learning aligned with the goals of the Merdeka Curriculum.
Co-Authors Juhri Kaukab, M. Elfan M Badrun Wiji Yuwono