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Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Pada Penggunaan E-Filing Chrissanta Chrissanta; Syamsu Rizal
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): 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.v3i2.565

Abstract

Pajak adalah salah satu kewajiban warga negara yang harus dipenuhi. Pelaporan pajak dilakukan melalui sistem e-filing. Sistem e-filing memiliki beberapa kelebihan dan kekurangan dalam penggunaannya. Dengan demikian, tujuan penelitian ini adalah untuk mengetahui dampak dari perceived usefulness, perceived ease of use, dan kombinasi keduanya terhadap penggunaan e-filing. Variabel yang digunakan dalam penelitian ini adalah perceived benefits, perceived convenience, dan penggunaan e-filing. Jenis penelitian ini bersifat kuantitatif. Jumlah penduduk dalam penelitian sebanyak 4.172 orang, yaitu wajib pajak yang terdaftar secara eksklusif di KPP Pratama Bandar Lampung 1. Sampel dalam penelitian terdiri dari 98 survei. Data dalam penelitian adalah data utama. Metodologi yang digunakan dalam penelitian inii adalah regresi linier berganda, koefisien korelasi, koefisien determinan dan hipotesis F dan T. Hasil dari penelitian menunjukkan bahwa manfaat dan kemudahan yang dirasakan memiliki dampak signifikan terhadap penggunaan e-filing.
Pengaruh Account Representative (AR) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Bandar Lampung I) Wely Erike; Syamsu Rizal
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1266

Abstract

This study aims to examine the impact of Account Representative (AR) and Tax Understanding on Taxpayer Compliance (WPOP) with KPP Pratama Bandar Lampung I. The research methodology used is quantified using the Slovin algorithm to calculate the sample number of 100 KPP taxpayers. Pratama Bandar Lampung I. Samples were taken using purposeful sampling technique. Collected data were analyzed using different linear regression methods. The results show that the service quality of the account representative (AR) and the taxpayer's tax knowledge have a significant influence on the taxpayer's tax compliance level. Therefore, it can be concluded that the better the service provided by the Account Manager and the higher the Taxpayer's level of tax knowledge, the better the Taxpayer will fulfill his or her tax obligations. This study makes an important contribution to KPP Pratama Bandar Lampung I by increasing the efficiency of services and the implementation of tax policies. It is hoped that the results of this study can become a benchmark and guide for stakeholders in optimizing efforts to increase overall taxpayer compliance.
Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro Agung Laksono; Syamsu Rizal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1329

Abstract

Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.
Pengaruh Tarif Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandar Lampung (Studi pada Kantor Samsat Rajabasa Bandar Lampung) Putri, Geo Vany Edy; Rizal, Syamsu
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1653

Abstract

Motor vehicle tax (PKB) is a form of tax levied on the ownership and/or ownership of motor vehicles, with natural or legal persons as owners of the vehicles being tax payers.  Tax awareness becomes important when taxpayers have enough knowledge and understanding of the tax system. This encourages them to voluntarily fulfill their tax payment obligations. The higher a taxpayer's level of tax awareness, the higher their level of tax compliance, while also reinforcing their role as a good citizen.  This study aims to determine the influence of tax rates and taxpayer knowledge on the compliance level of automobile taxpayers in Bandar Lampung City. The research method used was quantitative research in the tax-paying population of Bandar Lampung City. A sample of 100 respondents was selected using purposive sampling with calculations using the Slovin formula. Data was collected through document review, documentation, observations, interviews, and questionnaires. Data analysis included several linear regression tests, correlation coefficient tests, t-tests, F-tests, and R2 tests.  The study results showed that tax rate and taxpayer knowledge had a significant influence of 47.5% on vehicle tax payment compliance of taxpayers at Samsat office in Bandar Lampung Rajabasa. At the same time, other factors not considered in this study also affect 52.5% of taxpayer compliance. This study highlights the importance of improving taxpayers' knowledge and understanding of the tax system as well as reviewing tax rates to increase tax compliance levels.
STRATEGI KOMUNIKASI POLITIK DALAM PEMILIHAN KEPALA DESA DI DESA BABULU DARAT Kamaludin, Kamaludin; Rizal, Syamsu; Djalil, Nur Alim
MITZAL (Demokrasi, Komunikasi dan Budaya) : Jurnal Ilmu Pemerintahan dan Ilmu Komunikasi Vol 9, No 1 (2024): MITZAL, Volume 9, Nomor 1, Mei 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/mitzal.v9i1.4967

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana komunikasi politik calon Kepala Desa Ardiansyah. Pendekatan penelitian ini menggunakan paradigma post - positivisme. Jenis penelitian kualitatif dengan metode deskriptif. penentuan informan penelitian menggunakan teknik purposive. Teknik pengumpulan data yang digunakan adalah teknik observasi, teknik wawancara, dan teknik dokumentasi. Hasil penelitian ini menunjukkan bahwa komunikasi politik yang digunakan adalah melalui ketokohan dan kelembagaan memudahkan komunikasi terhadap masyarakat pemilih sehingga menjadikan tokoh berpengaruh di Desa Babulu Darat sebagai bagian pemenangan. menciptakan kebersamaan dengan masyarakat pemilih yang dilakukan Ardiasyah dan bagian pemenangan adalah untuk mencapai tujuan komunikasi politiknya, hal ini dilakukan untuk menciptakan kebersamaan, menyusun pesan homofili pada masyarakat agar dapat melakukan empati sehingga Masyarakat pemilih dapat menjatuhkan pilihannya kepada Ardiansyah. Dan terakhir yang digunakan Ardiansyah pada komunikasi politiknya adalah memilah dan memilih media, tahap ini merupakan pengemasan pesan agar dapat menarik simpati masyarakat pemilih.
PEMANFAATAN MEDIA SOSIAL FACEBOOK SEBAGAI STRATEGI KOMUNIKASI POLITIK DALAM MEMBENTUK CITRA POLITIK (STUDI KASUS DI KABUPATEN PENAJAM PASER UTARA) Rosmini, Rosmini; Rizal, Syamsu; Sukmarini, Andi Vita
MITZAL (Demokrasi, Komunikasi dan Budaya) : Jurnal Ilmu Pemerintahan dan Ilmu Komunikasi Vol 9, No 1 (2024): MITZAL, Volume 9, Nomor 1, Mei 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/mitzal.v9i1.4955

Abstract

Political communication is placed as the study of political science because the messages conveyed in the communication process are politically characterized. In political communication, a strategy is needed to support the success of political communication. This study aims to determine and describe the use of Facebook social media as a political communication strategy in shaping the political image of the PPU PAN DPRD Candidate. The problems in this research were analyzed using a qualitative research approach with the data and information used, obtained from observations and in-depth interviews. Based on the analysis conducted, it can be seen that the communication strategy applied by PAN involves a direct and responsive approach to community needs, especially in the context of visits to sick residents' homes. This strategy includes two main elements. PAN uses a personal and empathetic approach to build emotional bonds with the community, and at the same time strengthen the party's image as an entity that cares about social issues, especially public health. Then for the use of Facebook social media, PAN PPU is still not optimal. However, awareness of the importance of social media already exists so that in the future the use of social media will be more optimized.
Pengaruh Strategi Pembelajaran Means Ends Analysis Terhadap Kemampuan Koneksi Matematis Peserta Didik Rizal, Syamsu; Putri Mubarika, Melinda
Pasundan Journal of Mathematics Education : Jurnal Pendidikan Matematika Vol. 13 No. 1 (2023): Pasundan Journal of Mathematics Education : Jurnal Pendidikan Matematika
Publisher : Program Magister Pendidikan Matematika, Pascasarjana, Universitas Pasundan in collaboration with Asosiasi Guru Matematika Indonesia (AGMI) and Indonesian Mathematics Educators' Society (IMES)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh strategi pembelajaran Means Ends Analysis (MEA) terhadap kemampuan koneksi matematis peserta didik kelas XI dalam materi statistika. Jenis penelitian yang digunakan adalah kuantitatif dengan desain penelitian eksperimen. Populasi penelitian ini adalah peserta didik kelas XI SMK Angkasa 1 Kalijati tahun ajaran 2015/2016 yang berjumlah 156 peserta didik. Pengambilan sampel menggunakan cluster random sampling dan mengambil kelas XI B TKR sebagai kelas eksperimen dan kelas XI D TKR sebagai kelas kontrol. Kelas eksperimen memperoleh pembelajaran dengan strategi pembelajaran MEA, sedangkan kelas kontrol memperoleh pembelajaran dengan metode pembelajaran biasa. kemampuan peserta didik dalam koneksi matematis setelah belajar dan melakukan penilaian sikap dengan menggunakan angket untuk mengetahui sikap peserta didik setelah selesai belajar. Hasil penelitian menunjukkan bahwa rata-rata kemampuan koneksi matematis kelas eksperimen lebih baik daripada kelas kontrol. Pengujian hipotesis menunjukkan bahwa penggunaan strategi MEA efektif terhadap koneksi matematis peserta didik kelas XI SMK Angkasa 1 Kalijati pada mata pelajaran statistika.
PUSAT KEGIATAN DAN PENDIDIKAN ANAK- ANAK PENYANDANG AUTIS DI MAKASSAR Rizal, Syamsu; Rahman, Sitti Aisyah; Mutmainnah, Mutmainnah
Nature : National Academic Journal of Architecture Vol 1 No 2 (2014): Nature
Publisher : Department of Architecture, Faculty of Science and Technology, Alauddin State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/nature.v1i2a7

Abstract

The Autism children are  who experience barriers to the development of speech and occupational behavio . Recent research shows one in 150 children in Indonesia are now suffering from autism . Comparison of children with autism with normal children around the world reached 1 : 100. In South Sulawesi , no less than 1,000 children under the age of five years ( toddlers ) affected with autism . In order to develop an autistic child is required pontesi container that can reflect some of the child protection legislation and government programs are compulsory nine years . Containers must be based on a system of activities and special education for children with autism . The goal is to identify children with special needs with emphasis on healing the child to be able to blend in social life . From the analysis of the need for container have been the right location and in accordance with the designation of the central building and educational activities of children with autism in Makassar, which is in Tamalanrea . This design results of the analysis combined with reference to relevant theory . Shape design philosophy begins with geometric forms and cylinder block . The shape of the building the appearance of an effect on the processing site and the structure and materials used , while also considering other factors such as utilities and supplies bangunanannya.
Strategi Pengembangan Usaha Melalui Pendekatan Business Model Canvas (Studi Pada Usaha Rumahan Achiella Cake) Ramadhani, Saffa Archietya; Rizal, Syamsu; -, Azwar
Jurnal Administrasi Profesional Vol 4 No 2 (2023): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v4i2.6495

Abstract

The development of technology and information that is growing rapidly encouraging business people to increase work productivity and competitiveness in the industrial sector. At present, PT Chakra Jawara has implemented a system namely System Application and Products in Data Processing (SAP) since 2011 which is used to improve business performance and integrate all business activities through access to information data. SAP is one of the ERP (Enterprise Resource Planning) software products. This research was conducted to determine and analyze the application of SAP in the effectiveness of procurement. This study used qualitative research methods. Data collection was carried out through interviews and documentation, where the number of informants was 4 people. Data analysis was performed including data reduction, data presentation and verification. The results of this study indicate that the application of SAP in the effectiveness of procurement at PT Chakra Jawara is quite effective. This is seen through achieving the objectives of the SAP system which consists of increasing the speed, consistency and quality of the procurement activity process. The effectiveness of SAP application in the procurement can be seen through the achievement of established procurement principles and ethics, achievement of both SAP application objectives and procurement objectives such as time efficiency, appropriate price and specifications, security of information data in the SAP system, fair treatment to all parties involved, as well as information disclosure related to procurement activities. However, this SAP system still needs improvement to be able to run better and be able to reduce the constraints experienced.
Pengaruh Komitmen Organisasi Dan Pelaksanaan Manejemen Berbasis Sekolah Terhadap Mutu Layanan Pendidikan Melalui Kinerja Guru Di Uptd Smp Negeri Kabupaten Sinjai Rizal, Syamsu; Ilyas, Gunawan Bata; Tamsah, Hasmin; Echdar, Saban; Indriani, Dian
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 4 (2024): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i4.1118

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh komitmen organisasi dan pelaksanaan manajemen berbasis sekolah terhadap mutu layanan pendidikan melalui kinerja guru pada UPTD SMP Negeri Kabupaten Sinjai. Metode yang digunakan dalam penelitian ini adalah desain penelitian cross sectional dengan pendekatan kuantitatif. Penelitian ini dilaksanakan pada UPTD SMP Negeri Kabupaten Sinjai. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path) dengan populasi sebanyak 176 dengan jumlah sampel sebanyak 122 yang menggunakan teknik random sampling. Dari hasil analisis jalur 1 komitmen organisasi dan pelaksanaan manajemen berbasis sekolah berpengaruh positif dan signifikan terahdap kinerja guru pada UPTD SMP Negeri Kabupaten Sinjai. Hal ini dibuktikan dengan t tabel variabel komitmen organisasi sebesar 2,836 dan variabel manajemen berbasis sekolah sebesar 10,099. Dari hasil analisis jalur 2 dapat disimpulkan bahwa komitmen organisasi, manajemen berbasis sekolah dan kinerja guru berpengaruh positif dan signifikan terhadap mutu layanan pendidikan. Hal ini dapat dilihat dari nilai t hitung variabel komitmen organisasi, manajemen berbasis sekolah dan kinerja guru masing-masing sebesar 2,244, 8,153 dan 6,475. Sedangkan hasil analisis koefisien r2 pada anailsis jalur 1 sebesar 0,529, hal ini menunjukkan bahwa kontribusi atau sumbangan pengaruh variabel komitmen organisasi dan manajemen berbasis sekolah terhadap kinerja guru adalah sebesar 52,9% sedangkan sisanya 47,1% merupakan pengaruh dari variabel- variabel lain. Pada hasil analisis koefisien r2 pada analisis jalur 2 sebesar 0,540 yang artinya kontribusi pengaruh variabel komitmen organisasi, manajemen berbasis sekolah dan kinerja guru terhadap mutu layanan pendidikan sebesar 54% dan sisanya 46% adalah pengaruh dari variabel lain. Dari hasil penelitian dapat disimpulkan bahwa komitmen organisasi, manajemen berbasis sekolah dan kinerja guru berpengaruh secara positif dan signifikan terhadap mutu layanan pendidikan pada UPTD SMP Negeri Kabupaten Sinjai. Adapun saran yang diberikan yaitu diharapkan sekolah mampu menata manajemen kesiswaan yang lebih baik lagi untuk meningkatkan mutu siswa.