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Communication of Tax Counseling to New Taxpayers Categorized as Entrepreneurs at Tapaktuan Tax Office Nurgraha Martuah Purba; Humaizi Humaizi; Nurbani Nurbani
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4735

Abstract

The objective of the research was to analyze the communication process of tax counseling, analyze the perception of New Taxpayers Categorized as Entrepreneurs about tax counseling communication, and analyze the obstacles in the communication process of tax counseling to New Taxpayers Categorized as Entrepreneurs in Tapaktuan Tax Office. Constructivism and qualitative method were use for the paradigm. The data were gathered by conducting observation and in-depth interviews. Informants were determined using purposivetechnique so that there were 12 informants consisting of 9 main informants and 3 triangulation informants.  The results of the research showed that the counseling communication process begins when the New Taxpayer Categorized as Entrepreneurs registers NPWP. Eight key informants in this study said they were quite familiar with the tax counseling materials provided by tax officials and 1 main informant admitted that he did not understand the tax counseling he received. The barriers to counseling communication that the main informants experience are physical barriers, technical barriers and human barriers. Physical obstacles were experienced by informants because the condition of the Tapaktuan Tax Office which was very crowded during the counseling slightly disturbed their concentration in receiving counseling materials. One informant experienced technical and human barriers. The physical condition of the informant did not allow him to be able to understand the tax counseling material. The Informant also ignored the tax counseling materials given to him because he reasoned that registering a NPWP was only to make a loan at the bank.
Systematic Literature Review (SLR) Al-Qur'an-Hadith Subjects at Madrasas Nurbani Nurbani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3640

Abstract

Al-Qur'an-Hadith is one of the subjects that must be taught to students at the Madrasah Tsanawiyah level, from the ibtidaiyah / diniyah Awaliyah level, tsanawiyah to the level of 'aliyah. Like other subjects, the subjects of the Qur'an-Hadith were also chosen as the object of research. Of course, in addition to being useful in answering related questions, it can also be useful as a reference material for research that raises the same issue, it is even expected to contribute to improving the problem-solving abilities of teachers and students in this subject in the madrasa environment as an Islamic Religious Education institution. This study uses the SLR (Systematic Literature Review) method. Data collection is done by documenting all articles that have similar research and are related to this title. The articles used in this study were 11 national journal articles indexed by DOAJ, Sinta, Garuda, Moraref, Neliti, Base, Crossref, Copernicus and Google Schoolar. Based on this research, it is concluded that in general, the problems of the subjects of the Qur'an Hadith are still dominated by the problem of teacher competence and the success of students in following the teaching and learning process. Based on a review of the literature selected in this study, it was found that teacher competence plays an important role, especially in designing learning and inculcating good values for students as the main target in learning the Qur'an Hadith, namely being able to realize it in everyday life.