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Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak dalam Pembayaran PBB-P2 di Bandung Habiburahman, Fadil; Darwati, Darwati; Yulianti, Yulianti; Sopandi, Encep
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6526

Abstract

This study is driven by the significance of taxpayer compliance in the payment of Rural and Urban Land and Building Tax (PBB-P2), which is believed to be influenced by taxpayer awareness and the quality of tax services. The objective of this research is to examine the impact of taxpayer awareness and service quality on the level of compliance in fulfilling PBB-P2 obligations. A quantitative approach was employed, utilizing a descriptive associative research design. Primary data were obtained through questionnaires distributed to 100 taxpayers in the UPT Bapenda Bandung City. Sampling using purposive sampling technique with cluster sampling approach. The t-test and F-test were employed for hypothesis testing. Findings revealed that, both partially and jointly, taxpayer awareness and tax service quality significantly and positively affected compliance in paying PBB-P2.
Determinan Perilaku Merokok pada Sopir Angkutan Umum Terminal Depok Kota Depok Tahun 2024 Nurdiena, Ihyani; Krianto, Tri; Rachmawati, Faika; Lestari, Puji; Darwati, Darwati
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16087

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi perilaku merokok pada sopir angkutan umum di Terminal Depok. Latar belakang penelitian ini adalah tingginya prevalensi merokok di Indonesia, yang berdampak pada masalah kesehatan serius, termasuk Penyakit Tidak Menular (PTM) seperti kanker paru-paru dan penyakit jantung. Dengan menggunakan metode kuantitatif dan desain cross-sectional, penelitian ini mengumpulkan data dari 30 sopir angkutan umum melalui wawancara dan pengukuran kadar karbonmonoksida (CO) menggunakan alat BEDFONT Smokerlyzer. Hasil penelitian menunjukkan bahwa 76,7% sopir merokok setiap hari, dengan faktor-faktor seperti stres kerja dan kebiasaan sosial menjadi pendorong utama perilaku merokok. Selain itu, hasil pemeriksaan CO menunjukkan bahwa 50% sopir memiliki kadar CO yang masuk dalam kategori "sangat buruk". Terdapat hubungan signifikan antara perilaku merokok dan kadar CO (p-value < 0,05), yang menunjukkan dampak merokok terhadap kesehatan paru-paru. Kesimpulan dari penelitian ini menekankan perlunya edukasi dan intervensi yang lebih kuat untuk mengurangi perilaku merokok di kalangan sopir angkutan umum, serta implementasi lebih ketat kawasan tanpa rokok di tempat-tempat umum, termasuk terminal.
Implementation Protection Consumer Passenger Jabodebek LRT Transportation at Halim Station According to Constitution Roy Lubis, Novita; Darwati, Darwati; Ferdiles, Luky
Jurnal Impresi Indonesia Vol. 3 No. 3 (2024): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i3.4754

Abstract

One of the advances in transportation technology in Indonesia is Light Rail Transit (LRT), which is one of the most popular means of land transportation. The aim of this research is to implement consumer protection for Jabodebek Halim LRT transportation passengers according to the law. This research uses a sociological juridical method which is included in the descriptive analytical research category with non-random purposive sampling techniques, and the results are evaluated through qualitative analysis. The results of this research discuss consumer protection implemented in LRT transportation services, the responsibility of the Jabodebek LRT for consumer losses and responsibility for the consequences of LRT technical problems which cause delays in departure schedules, material losses or in-material losses based on the provisions of the Law in Number 8 of 1999 concerning Consumer Protection and Law Number 23 of 2007 concerning Railways. Apart from legal products, railway operational operators are responsible for providing minimum service standard operational procedures to consumers at stations and while the LRT is running. This standard covers the safety of a person's life, feeling safe while using LRT transportation, feeling comfortable at the station and during the trip, easy access to ticket purchases, and equal rights as citizens, as well as handling complaints and inconveniences from passengers regarding the services provided.
Measuring The Legal Consistency of Special Rental Transport Licensing Baco, Syamsuddin; Noko'e, Nurhayati Sutan; Pusadan, Sulwan; Datupalinge, Suarlan; Darwati, Darwati
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.413

Abstract

Special Rental Transport Arrangements, as one type of transportation of people with public motor vehicles on the road, are a response to the use of information technology as a medium of liaison between transporters and prospective passengers of public motor vehicles. But the arrangement does not place ASK complementary to other types of public transport services. The results showed that there was a different permit treatment between special rental transportation and transportation of people with public motorized vehicles not on other routes. The difference makes it easier for special rental transportation, compared to other types of transportation services. The difference is, first, the requirements for obtaining a license for a special rental transportation operator company, second, the condition that the vehicle must have proof of passing periodic tests, and third, the driver must have a General Driver's License. The norm of PM 118 of 2018 which provides the convenience (privilege) of licensing, is contrary to the norms of UULLAJ, PP Number 74 of 2014, and PM Number 117 of 2018. So that in fact, the norms of PM 118 of 2018 are void and non-binding because they conflict with legal norms that have a higher position, namely the norms of UULLAJ and PP Number 74 of 2014.
Application of the Indonesian Realistic Mathematics Education Approach to Improve Student Learning Outcomes Irawan, Dani; Syarif, Muhammad Ilham; Fidiawati, Liza; Darwati, Darwati; Yulia, Sispa
International Journal of Elementary School Vol. 1 No. 2 (2024): September
Publisher : Sekolah Tinggi Agama Islam Solok Nan Indah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69637/ijes.v1i2.64

Abstract

This research aims to analyze the effectiveness of implementing the Indonesian Realistic Mathematics Education Approach (PMRI) in improving student learning outcomes in mathematics subjects. PMRI is a learning approach that emphasizes the use of real contexts and daily experiences as a basis for developing mathematical concepts, so that students can more easily understand and relate the subject matter to their real lives. The research method used is classroom action research (PTK) which is carried out in several cycles, each cycle consisting of planning, implementation, observation and reflection. The subjects of this research were class students randomly selected from an elementary school in Indonesia. Data was collected through learning results tests, observations, and interviews with students and teachers. The increase in student learning outcomes is known from the percentage of completion of the evaluation test results in cycle I and cycle II. At the beginning (Pre-cycle) the percentage of student completion was 33.33% (five students) out of fifteen students. In cycle I, the percentage of student completion increased to 66.67% (ten students). Meanwhile, in cycle II, student completion increased to 93.33% (fourteen students) from fifteen students and only one student did not complete. 2) Student learning activities have increased and reached good criteria. Thus, it can be said that research through the application of the Indonesian Realistic Mathematics Education Approach (PMRI) on the material on the properties of flat shapes in class V of Tahfidz Rahmatul Aisy Arosuka Elementary School, Solok Regency was declared successful.
Pengaruh Transformasional Leadership, dan Psycologi Capital Terhadap Work Engagement Pada Karyawan Perusahaan di Kota Salatiga Darwati, Darwati
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10521277

Abstract

World economic growth experienced a downward correction. High inflation and declining economic growth are predicted to experience a global recession in 2023. It threatens companies to go bankrupt, and companies are forced to streamline operational costs with the psychology and performance of employees. In addition, Indonesia is entering the 5.0 revolution era and a transitional period from the co-19 pandemic. The troubles on the way to be tested are the impact of transformational leadership and the psychology of capital on work engagement among Company employees in Salatiga City. The purpose of this study was to study the effect of transformational leadership and the psychology of capital on work engagement among company employees in Salatiga City. The benefit of this research is to expedite the company's operational activities in dealing with an economic recession, adjusting the transitional environment after the Covid-19 pandemic. This scientific study was conducted on the workforce working in the City of Salatiga based on the Central Bureau of Statistics for the City of Salatiga, totaling 103,979 people. The sampling method uses a probabilistic sampling method, which equates the probability that each element (member) of the population will be selected as a member of the sample. Sampling using simple random sampling, namely taking members of the sample and population is done randomly without paying attention to the layers in the population. Sampling was carried out in the study using calculations with the Slovin formula with a total sample of 100 employees. The data analysis technique to answer the research hypothesis uses the Smart Partial Least Square (PLS) tool. The output of this research is a Sinta 5 accredited journal or National Seminar Call for Paper.