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PENGARUH PENERAPAN E-SAMSAT, TINGKAT EKONOMI, DAN BIRO JASA TERHADAP MOTIVASI MEMBAYAR PAJAK KENDARAAN BERMOTOR Prasetyo, Haris; Herawati, Nurul; Auliyah, Robiatul
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6099

Abstract

This research aims to examine the influence of implementing e-SAMSAT, economic level, and service bureau on motivation to pay motor vehicle tax during the COVID-19 pandemic. This research uses a sample of motor vehicle taxpayers in Jombang Regency, East Java Province. The number of respondents used was 107 motor vehicle taxpayers. The sampling method is simple random sampling. Data collection was carried out using a questionnaire method and processed using SPSS. The research methods used were pilot tests, descriptive statistical analysis, data quality tests, classical assumption tests, and multiple regression analysis. This research found that e-SAMSAT and economic level influenced motivation to pay motor vehicle tax during the COVID-19 pandemic. In contrast, service bureaus did not affect motivation to pay motor vehicle tax during the COVID-19 pandemic. The findings of this research imply that e-SAMSAT services can be an alternative in motivating taxpayer compliance in paying motor vehicle taxes. Therefore, it is necessary to intensify the socialization of e-SAMSAT services to motor vehicle taxpayers. The research implication related to economic-level findings is that the government needs to provide tax incentives to taxpayers if there is a problem of global economic difficulties, such as during COVID-19.
KEBIASAAN MAKAN (FOOD HABITS) IKAN GABUS (CHANNA STRIATA, BLOCH) DI SUNGAI NAGARA, KABUPATEN HULU SUNGAI SELATAN, KALIMANTAN SELATAN Prasetyo, Haris; Rahman, Abdur; Yasmi, Zairina
AQUATIC Jurnal Manajemen Sumberdaya Perairan Vol 6 No 2 (2023): Edisi Desember 2023
Publisher : Program Studi Manajemen Sumberdaya Perairan Fakultas Perikanan dan Kelautan Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/aquatic.v6i2.2809

Abstract

Sungai merupakan bentuk ekosistem perairan yang mengalir yang berfungsi sebagai tempat hidup bagi organisme makro maupun mikro, baik yang menetap maupun berpindah-pindah. Perairan Sungai nagara merupakan sungai yang berhubungan secara langsung dengan ekosistem rawa disekitarnya yang menunjang kehidupan berbagai macam spesies serangga dan ikan-ikan kecil sehingga menyediakan banyak sumber pakan alami bagi kelangsungan hidup ikan gabus. Ikan Gabus merupakan ikan karnivora Ordo Perciformes, Famili Channidae, Genus Channa, Spesies Channa striata, yang hidup di perairan tawar seperti di rawa, danau, sungai, dan perairan lainnya. Berdasarkan kebiasaan makannya (Food Habits) ikan Gabus termasuk ke dalam ikan karnivora. Untuk mengetahui kebiasaan makan ikan Gabus yaitu dengan menganalisa isi lambung ikan Gabus yang tertangkap di Sungai Nagara. The river is a form of flowing water ecosystem that functions as a place of life for macro or micro organisms, both sedentary and nomadic. The waters of the Nagara River are rivers that are directly related to the surrounding swamp ecosystems which support the lives of various species of insects and small fish, thus providing many natural food sources for the survival of the snakehead fish. Snakehead fish is a carnivorous fish of the Order Perciformes, Family Channidae, Genus Channa, Species Channa striata, which lives in fresh waters such as in swamps, lakes, rivers and other waters. Based on their eating habits (Food Habits), the snakehead fish is included in the carnivorous fish. To find out the eating habits of snakehead fish, namely by analyzing the contents of the stomach of snakehead fish caught in the Nagara River.