Yunita Susanti
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PENGARUH KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KARAWANG UTARA Yunita Susanti; Suhono Suhono
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.11.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.475 KB) | DOI: 10.24843/EEB.2020.v09.i11.p04

Abstract

This study aims to determine the effect of the quality of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Karawang Utara. Hypothesis testing in this study was conducted using Multiple Linear Regression Analysis. This research was conducted at KPP Pratama Karawang Utara. The study population was 273,322 individual taxpayers. The sampling technique used was purposive sampling, the determination of the number of samples was carried out using the Slovin formula, in order to obtain the number of respondents as many as 100 individual taxpayers. The results of the research partially and simultaneously show that the Quality of Fiscal Service and Tax Sanctions have a positive and significant effect on Individual Taxpayer Compliance. Keywords: Fiscus Service Quality; Tax Sanction; Taxpayer Compliance
Development of Interactive E-Module on Learning IPAS Yunita Susanti; Suci Islami; Windy Widya Kusuma Ningrum; Asep Nuryadin; Muhammad Aizuddin bin Ab Alim
Jurnal Pendidikan Vol. 24 No. 2 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jp.v24i2.4579.2023

Abstract

This research aims to develop an interactive e-module as an additional learning media for fourth-grade elementary schools in the Natural and Social Sciences subject (IPAS). The study was conducted utilizing the ADDIE approach of research and development. Fourth-grade students and instructors at SDN Cikadongdong verified the product before it was released. Observation, interviews, and questionnaires were used as the primary methods of data collection. The results of product trials based on the teacher’s response showed a score of 95.8%, which was in the very good category. In addition, students’ responses based on interview results showed that the students liked the interactive e-module because the appearance of the interactive e-module was attractive, not boring, and easy to use. Thus, it can be concluded that the interactive e-module is considered a very good category and is suitable to use as an additional learning medium in fourth-grade Natural and Social Sciences learning.