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PENGARUH KEBIJAKAN PENGHAPUSAN SANKSI PAJAK DAN KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ( STUDI KASUS WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2014-2015) Al Kautsar; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of the elimination of tax penalties and tax compliance in reporting annual tax return, the income tax revenues on corporate taxpayers registered in the tax office pratama Banda Aceh in 2014-2015.The method used in this study is simple random sampling. The sample in this research is the acceptance of corporate taxpayers and who obtain the removal of tax sanctions on the tax office in Banda Aceh. A total of 50 corporate taxpayers registered in the tax office in Banda Aceh year 2014-2015. The results of this study indicate that (1) the removal of sanctions taxes and tax compliance in reporting annual tax return simultaneously affected the tax revenue (2) the removal of sanctions the tax does not affect the tax revenue (3) tax compliance in reporting annual tax return affect the income of tax revenue
Sosialisasi Managemen Parkir Cerdas Pada Departemen Teknik Elektro Universitas Hasanuddin Dewiani Dewi Djamaluddin; Syafruddin Syarif; Andani Achmad; Muh Anshar; Samuel Panggalo; Elyas Palantei; Wardi .; Zaenab .; Merna Baharuddin; Ejah Umraeni; Andini Dani Achmad; Azran Budi Arief; Milleneo .; Al Kautsar
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 5 No 1 (2022): Kebersamaan dalam Membangun Masyarakat Tangguh dan Gesit
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v5i1.252

Abstract

The Department of Electrical Engineering, Faculty of Engineering, Hasanuddin University has an automatic gate based on Radio Frequency Identification (RFID) using employee and lecturer cards. However, it is still often found that vehicles are parked irregularly between the cars and motorbikes of employees and lecturers so that the parking space that should be able to accommodate more vehicles is limited. This service aims to implement a web-based parking reservation and monitoring system. Monitoring the availability of land and parking spaces is displayed in real-time on the website. In addition, users can make reservations on available land through the website online so there is no need to worry about the available parking space being used by other users. This system is placed in the parking lot of the Department of Electrical Engineering which consists of 20 parking slots that are installed in parallel and each slot area is equipped with sensors to indicate the presence of parked vehicles in the right place. Users can reserve a parking slot using a mobile phone that has been integrated with parking management. Parking slots that have been reserved by one user, cannot be used by other users. After the system is installed, demonstrations and socialization are carried out to students, lecturers, and staff of the Department of Electrical Engineering. With this parking access management system, the parking conditions are getting more regular and the security level is getting better because all vehicles that have access in and out are properly recorded.
GAMBARAN TINGKAT KEPUASAN PELANGGAN DI APOTEK ROXY SAWANGAN PADA MASA PANDEMI COVID-19 Melizsa - Melizsa; Fadly Putrajaya; Al Kautsar
PHRASE (Pharmaceutical Science) Journal Vol 1, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Kesehatan Widya Dharma Husada Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52031/phrase.v1i1.150

Abstract

ABSTRAK Melihat kondisi pandemi yang ada saat ini, dimana setiap kegiatan dibatasi oleh protokol kesehatan dan batasan-batasan lainnya sehingga peneliti ingin mengetahui “Bagaimana gambaran tingkat kepuasan pelanggan di Apotek Roxy Sawangan pada masa pandemi Covid-19 ?”. Adapun tujuan dari penelitian ini adalah untuk mengetahui tingkat kepuasan pelanggan di Apotek Roxy Sawangan pada masa pandemi Covid-19. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian deskriptif. Populasi dalam penelitian ini adalah seluruh pelanggan yang membeli di Apotek Roxy Sawangan yang telah memenuhi kriteria. Kemudian Sampel dalam penelitian ini adalah jumlah dari perkiraan populasi yang dihitung menggunakan Rumus Slovin, pengambilan sampel dalam penelitian ini didasarkan pada kriteria inklusi dan eksklusi. Teknik sampling dalam penelitian ini adalah menggunakan teknik non propability sampling, yaitu dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini merupakan data primer. Data primer pada penelitian ini merupakan persepsi dari pelanggan Apotek Roxy Sawangan menggunakan kuesioner. Kuesioner yang digunakan untuk mengukur variabel pada penelitian ini menggunakan skala likert 5 poin. Dari hasil yang penelitian yang telah dilakukan dengan menyebarkan kuesioner terhadap pelanggan yang datang ke Apotek Roxy sawangan, maka disimpulkan bahwa tingkat kepuasan pelanggan di Apotek Roxy Sawangan pada masa pandemi covid-19 ini adalah puas dengan nilai persentase 79,82% dimana nilai tertinggi terdapat pada kategori Tangible 82,69% atau Sangat puas dan nilai terkecil terdapat pada kategori Emphaty 76,33% atau puas.