Tri Yuniati
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PERILAKU WAJIB PAJAK UMKM DALAM MENJALANKAN KEWAJIBAN PERPAJAKANNYA Tri Yuniati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.98 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.964

Abstract

The purpose of this study is to analyze how the behavior of MSME taxpayers in carryingout their tax obligations. The research population is MSME taxpayers domiciled inSurabaya, the sample of this study involved 52 respondents using purposive samplingmethod, questionnaire as an instrument and processed using SEM approach Warp PLS6.0. The results show that the taxpayer's compliance behavior, the taxpayer's willingnessto negotiate, the provision of financial statements based on earnings management has apositive impact on tax obligations as measured by the amount of valuntary taxcompliance, but the tax morale of taxpayers has a negative impact on tax obligationsincurred. measured based on the value of valuntary tax compliance, taxpayer compliancebehavior, willingness of taxpayers to negotiate, provision of financial reports based onearnings management mediating the perception of MSMEs' fiscal policy having apositive impact on tax obligations as measured by the value of valuntary tax compliance,while the tax morale they have Taxpayers mediate the perception of MSMEs' fiscal policyhaving a negative impact on valuntary tax compliance. Recently, it was found thatobedient taxpayers in carrying out their tax obligations are influenced by the behavior oftaxpayers, not because of regulations, behavior is seen from economic and financialconditions using a fiscal policy approach for MSMEs and a conceptual approach that isbased on a developing view of the tax policy.
UPAYAMENINGKATKANKEMANDIRIANDAN PRESTASIBELAJARMATEMATIKAMELALUI MODELPEERTUTORIALDENGAN REINFORCEMENT Tri yuniati
Jurnal Dikdas Bantara Vol 2, No 2 (2019)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jdb.v2i2.390

Abstract

Penelitian ini bertujuan untuk meningkatkan kemandirian dan prestasi belajar matematika materi persamaan linear dua variabel pada siswa kelas VIII C semester 1 MTsN Boyolali Tahun Pelajaran 2017/2018 melalui penerapan model pembelajaran peer tutorial dengan reinforcement. Penelitian ini adalah Penelitian Tindakan Kelas yang dilaksanakan dalam2 (dua) siklus, dengan objek penelitian seluruh siswa kelas VIII C semester 1 yang berjumlah 32 siswa. Pengumpulan data dilakukan melalui observasi, dokumentasi dan tes.Analisis data dilakukan dengan 3 tahapan: reduksi data, penyajian data dan penarikankesimpulan. Hasil penelitian diperoleh fakta bahwa : 1) Melalui penerapan model pembelajaran  peer  tutorial  dengan  reinforcement  dapat  meningkatkan  kemandirianbelajar matematika dari kondisi awal ke siklus 1 menuju  ke siklus 2 dengan  indikatorberani presentasi di depan kelas dari 9%meningkat menjadi 38 % kemudian 69 % , berani mengajukan pertanyaan/pendapat : dari 13%   menjadi   31 % meningkat 53 %, menyelesaikan soal individu secara mandiri 28% ke 70 % e 91 %, dan menyelesaikan tugas PR 44%  ke 94 % ke 100 % , 2) Melalui penerapan model peer tutorial  pada siklus awal 64 rata 71 dengan ketuntasan 62.5%, meningkat lagi ke kondisi akhir pada siklus II nilai rata-rata 80 dengan ketuntasan 87.5%  pada siswa kelas VIII C semester 1 MTsN Boyolali Tahun Pelajaran 2017/2018.  Kata kunci: Kemandirian, prestasi,,peer tutorial ,reinforcement