Rahman Adi Nugroho
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FAKTOR–FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di KPP Pratama Semarang Tengah Satu) Rahman Adi Nugroho; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.536 KB)

Abstract

This research aimed to find factors that affect taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Tengah Satu. As these factors are the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perception of the effectiveness of the tax system. Data was collected by using a random sampling toward 80 respondents from questionnaire distribution. After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness  to pay taxes had a significant effect toward willingness to pay taxes.
Pendampingan Pembelajaran Pasca Pandemi Guna Memaksimalkan Lingkungan Pendidikan di Dusun Daleman Demak Alfarin, Muchammad Alfian; Indriyani, Anggun Riska; Nugroho, Rahman Adi; Umam, Muhammad Widadul
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 2 No. 2 (2022): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v2i2.319

Abstract

Abstract Around 2020 the world was hit by an outbreak of the COVID-19 virus disease, all countries including Indonesia were affected by this outbreak. The COVID-19 outbreak has had major impacts on several aspects of people's lives in Indonesia, one of which is education. Education in Indonesia, which was originally conducted face-to-face, has been transformed into online learning from home. This of course aims to break the chain of spread of COVID-19. The existence of an online learning system from home certainly brings good and bad impacts for students in Indonesia, one of which is that some students find it difficult or even unable to master the material taught by the teacher during the learning process. Such cases were also found in children in Batursari village, Mranggen sub-district, Demak district. An effective method to overcome this problem is by way of mentoring children's learning by adults. This mentoring method is quite effective if it is combined with existing technological developments because the use of this technology can have a positive impact on children's learning regarding general knowledge as long as it is carried out accompanied by adults. Learning is not only related to school, and the subjects taught but learning for children can be done by playing. In the midst of technological advances, now gadgets as a communication tool can also be used by children to play games, it can hone children's creativity with notes when playing games, children must be accompanied by adults so that they use gadgets correctly and not abused. Keywords : Pandemic, Education, Learning Assistance Abstrak Pada sekitar tahun 2020 dunia dilanda dengan wabah penyakit virus COVID-19, seluruh negara termasuk Indonesia terdampak oleh wabah ini. Wabah COVID-19 ini membawa berbagai dampak yang besar bagi beberapa aspek kehidupan masyarakat di Indonesia, salah satunya yaitu Pendidikan. Pendidikan di Indonesia yang awalnya dilakukan dengan tatap muka secara langsung diubah menjadi pembelajaran online dari rumah. Hal ini tentunya bertujuan untuk memutus rantai penyebaran COVID-19. Adanya sistem pembelajaran secara online dari rumah tentunya membawa dampak baik dan buruk bagi para pelajar di Indonesia, salah satunya yaitu beberapa siswa sulit bahkan tidak bisa untuk menguasai materi yang diajarkan oleh guru pada saat proses pembelajaran. Kasus seperti itu juga ditemukan pada anak-anak di desa Batursari, Kecamatan Mranggen, Kabupaten Demak. Metode yang cukup efektif untuk mengatasi masalah tersebut yaitu dengan cara pendampingan belajar anak oleh orang dewasa. Metode pendampingan ini cukup efektif jika diigabungkan dengan perkembangan teknologi yang ada karena penggunaan teknologi tersebut dapat membawa dampak positif bagi pembelajaran anak terkait pengetahuan umum selama hal tersebut dilakukan dengan didampingi oleh orang dewasa. Pembelajaran tidak hanya terkait dengan sekolah, dan mata pelajaran yang diajarkan tetapi pembelajaran terhadap anak dapat dilakukan dengan cara bermain. Di tengah kemajuan teknologi sekarang gadget sebagai alat komunikasi juga dapat digunakan oleh anak untuk bermain game, hal tersebut dapat mengasah kreativitas anak dengan catatan pada saat bermain game, anak harus didampingi oleh orang dewasa supaya menggunakan gadget dengan benar dan tidak disalahgunakan. Kata Kunci : Pandemi, Pendidikan, Pendampingan Belajar