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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi; Waluyo Waluyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 1 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i1.276

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The purpose of this research is examine the factors that affect tax compliance, with the approach  Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of  foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation . Keywords: Theory of Planned Behavior, Ethics, Tax Compliance
PENGARUH KEPEMIMPINAN DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. PELINDO IV (PERSERO) CABANG MAKASSAR Surya Kelana Basri; Rusdiaman Rauf; Waluyo Waluyo
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i2.1087

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ABSTRAK Tujuan Penelitian ini adalah untuk mengetahui seberapa besar pengaruh kepemimpinan dan komunikasi terhadap kinerja karyawan pada PT. Pelindo IV (Persero) Cabang Makassar. Data penelitian ini diperoleh dari pembagian  kuesioner (primer) kepada para karyawan PT. Pelindo IV (Persero) Cabang Makassar dengan mengambil sampel sebanyak 110 responden. Metode analisis yang digunakan adalah analisis regresi linear berganda, dengan menggunakan uji F dan uji t.Dari hasil penelitian ini menunjukkan bahwa: (1) kepemimpinan dan komunikasi secara simultan  berpengaruh positif dan signifikan terhadap kinerja karyawan, (ii)  kepemimpinan secara langsung dan parsial mempunyaipengaruh positif dan signifikan, dan (iii) komunikasi secara langsung dan parsial berpengaruh positif dan signifikan. Kata kunci: Kepemimpinan; komunikasi; kinerja karyawan.  ABSTRACT The purpose of this study was to determine how much influence leadership and communication have on employee performance at PT. Pelindo IV (Persero) Makassar Branch. This research data was obtained from the distribution of questionnaires (primary) to the employees of PT. Pelindo IV (Persero) Makassar Branch by taking a sample of 110 respondents. The analytical method used is multiple linear regression analysis, using the F test and t test.The results of this study indicate that: (1) leadership and communication simultaneously have a positive and significant effect on employee performance, (ii) direct and partial leadership has a positive and significant effect, and (iii) direct and partial communication has a positive and significant effect. Keywords: Leadership; communication; employee performance.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.915 KB) | DOI: 10.33062/ajb.v2i02.92

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The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.Keywords: tax avoidance, corporate governance, audit committee, the proportion of independent board of commissioners, ownership institutional, audit quality.
THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.731 KB) | DOI: 10.33062/ajb.v1i1.75

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The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments, the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returns. The results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax billing has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax billing and tax compliance simultaneously affect the tax revenue.Keywords: Addition Taxpayer Number, Tax Audit, Tax Assessment, Tax Compliance, Tax Revenue.
Usahatani Padi Inpari 42 di Lahan Tadah Hujan Kabupaten Ogan Komering Ilir Sumatera Selatan Waluyo Waluyo; Suparwoto Suparwoto; Atekan Atekan
Seminar Nasional Lahan Suboptimal 2020: Prosiding Seminar Nasional Lahan Suboptimal ke-8 “Komoditas Sumber Pangan untuk Meningkatkan K
Publisher : Pusat Unggulan Riset Pengembangan Lahan Suboptimal (PUR-PLSO) Universitas Sriwijaya

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

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Waluyo W, Suparwoto S, Atekan A.  2020. Rice farming of inpari 42  in rainfed land, ogan komering ilir district, South Sumatra. In: Herlinda S et al. (Eds.), Prosiding Seminar Nasional Lahan Suboptimal ke-8 Tahun 2020, Palembang 20 Oktober 2020. pp. xx. Palembang: Penerbit & Percetakan Universitas Sriwijaya (UNSRI).Superior varieties are one of the technological components that have a real role in increasing the production and quality of agricultural commodities, including superior varieties that are adaptive and have high yield potential in rainfed land. The purpose of this study was to determine the productivity and feasibility of farming Inpari 42 rice in rainfed rice fields. The research was conducted in Lubuk Seberuk Village, Lempuing Jaya Sub District, Ogan Komering Ilir District , South Sumatra, starting from December 2019 to May 2020. Locations and farmers were chosen intentionally. The demonstration plot was carried out on a 2 hectare farmer's land with tandur jajar legowo technology and balanced fertilization involving 2 farmers. Data collection method is by keeping farm record. The parameters observed were productivity, labor force and farm costs. The financial analysis of rainy season rice farming  provides a value of profit over cash or a total cost of IDR 22,025,000 with  B/C ratio of 2.51. So the superior variety of Inpari 42 rice grown in rainfed rice can be developed on a wider scale. 
Adaptasi Varietas Inpari dan Inpara di Rawa Lebak Dangkal dan Tengahan di Desa Berkat Kabupaten Ogan Komering Ilir, Sumatera Selatan Suparwoto Suparwoto; Suri Emma; Waluyo Waluyo
Seminar Nasional Lahan Suboptimal 2018: Prosiding Seminar Nasional Lahan Suboptimal "Tantangan dan Solusi Pengembangan PAJALE dan Kela
Publisher : Pusat Unggulan Riset Pengembangan Lahan Suboptimal (PUR-PLSO) Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.123 KB)

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Suparwoto et al, 2019. Adaptation of Inpari and Inpara Varieties in Shallow and Middle Swampy Lands  in the Berkat Village  Ogan Komering Ilir District, South Sumatra. pp. 13-20. Varieties are one of the most environmentally friendly, safe and low-cost technologies that farmers can reach in increasing national rice needs, in order to keep pace with the ever-increasing population growth. This activity is conducted in Berkat Village, Sirah Pulau Padang Subdistrict, Ogan Komering Ilir District (OKI), Sumatera Selatan, in dry season of 2016. The purpose was to obtain varieties that could adapted in shallow swampy lands and middle swampy lands with high production. Inpari 15, Inpari 22, Inpari 30 and Inpara 4 are labeled purple (SS class), urea fertilizer, SP-36, KCl, pesticide, herbicide and tarpaulin. In addition the required tools include: hand tractor, meter, scales, machetes, hoes, sprayer. The varieties studied were 4 varieties consisting of Inpari 15, Inpari 22, Inpari 30 and Inpara 4. The method used direct observation in the field, assessment area of 0.5 hectare, each typology 0.25 ha. Fertilizer dosage 150 kg Urea, 100 kg SP-36 and 100 kg KCl / ha. Nursery done 2-3 times moved to adjust the water level so the age of the seedlings reaches 45 days after spread. The variables observed were: plant height, number of productive tillers, panicle length, number of grains per panicle, the number of filled grain per panicle, and production. Observational data are tabulated and analyzed descriptively. The results showed  that the production of Inpari 15, Inpari 22, Inpari 30 and Inpari 4 grains in shallow swampy lands ranged from 3.4 to 3.8 tons gkp / ha, better than the production of middle swampy lands, ranging from 2.2 to 2.9 tons gkp / ha, because the swamp in the middle reaches dryness.
PENGARUH TATA RUANG KANTOR DAN EFISIENSI KINERJA PEGAWAI TERHADAP MUTU PELAYANAN DI BALAI BESAR PENGEMBANGAN PENJAMINAN MUTU PENDIDIKAN VOKASI (BBPPMPV) BISNIS DAN PARIWISATA, SAWANGAN-DEPOK Waluyo Waluyo; Harjoyo Harjoyo; Siti Zubaidah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i3.346

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The purpose of this study is to determine the effect of office layout on service quality and efficiency of employee performance on service quality and to determine the effect of office layout and employee performance efficiency simultaneously on service quality. This study uses quantitative methods to determine the relationship between variables in a population. The research sample was 67 people from a total population of 204 people. Sampling was carried out using a stratified random sampling technique based on the demographics of the respondents. The demographics of the respondents in this study included gender, age, years of service, and education level. These demographic factors are seen as influencing the quality of service which is the topic of this research. The results showed that the Fcount was 217.416 with a significance of 0.000. Testing by comparing sig = 0.000 < a = 0.05, as well as testing by comparing the calculated F value = 217.416 > Ftable = 3.140. Based on the test results, it can be concluded that together there is a significant influence between Office Layout and Employee Performance Efficiency on Service Quality.
Improving the Competence of the Gymnastics Trainer of the Healthy Heart Club in Surakarta about Fitness Exercise Exercise Program Slamet Riyadi; Waluyo Waluyo; Tri Aprilijanto Utomo; Sarjoko Sarjoko
PHEDHERAL Vol 18, No 2 (2021)
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/phduns.v18i2.57739

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Community service is the implementation of a fitness exercise program for the Surakarta Healthy Heart Club gymnastics trainer during the covid-19 pandemic. This activity was carried out considering the important role of a healthy heart exercise trainer in an effort to nourish and improve people's fitness so that they have good endurance and avoid transmission of the corona virus. A trainer must have sufficient competence, knowledge and training skills to successfully carry out the vision and mission of the Indonesian Heart Foundation. In connection with the above, the purpose of this activity is to equip trainers with competence, knowledge and training skills for trainers of healthy heart club gymnastics in Surakarta. The materials provided to the gymnastics trainers include training in the preparation of exercise programs, fitness exercise materials, mentoring in the implementation of training during the COVID-19 pandemic and evaluation of physical fitness. The methods used in this activity are: 1) Exposure and discussion of physical fitness material, 2) Demonstration and practice for skills material, namely the practice of compiling an exercise program, practicing fitness and coaching practice with mentoring during P2M. This material is important and urgent to be given to the coach of the Surakarta Healthy Heart Club considering the current situation and conditions, namely the increasingly outbreak of the Covid-19 pandemic in Surakarta and its surroundings.
Online Learning Analysis on the Application of Basketball Learning Process in High School Rosanti Pradhita Ramadhani; Waluyo Waluyo
PHEDHERAL Vol 18, No 2 (2021)
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/phduns.v18i2.57312

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This research aims to find out and analyze the learning of the PJOK of basketball games. This study is a quantitative study using survey methods to find out the picture of PJOK online learning in basketball games. Data collection techniques use questionnaires and documents. The population in this study amounted to 169 learners, and samples were taken 20% of the population so that a sample of 35 learners was obtained. The data obtained is then analyzed and tested the validity of data using the SPSS 22 program. The results of the analysis from the study of online learning survey PJOK basketball game in students of class XII IPS Sma Negeri 5 Surakarta can be seen by many learners. This is aimed at the number of respondents who answered well as many as 13 respondents (37%), very good as 8 respondents (23%), less good as 10 respondents (29%), and who answered badly as many as 4 respondents (11%). Concluded from this study, Online Learning PJOK Basketball Games for the effectiveness of online learning PJOK basketball games are in a good category.
PENERAPAN MODEL PEMBELAJARAN ABILITY GROUPING SEBAGAI UPAYA MENINGKATKAN HASIL BELAJAR SISWA PADA MATA PELAJARAN MEKANIKA TEKNIK KELAS X TEKNIK SIPIL SMK NEGERI 5 SURAKARTA Andra Noviana; Sri Sumarni; Waluyo Waluyo
Indonesian Journal Of Civil Engineering Education Vol 2, No 1 (2016): Indonesian Journal of Civil Engineering Education
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.01 KB) | DOI: 10.20961/ijcee.v3i3.14772

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Tujuan penelitian ini adalah (1) Untuk mengetahui seberapa besar peningkatan hasil belajar siswa dengan penggunaan model pembelajaran AbilityGrouping pada mata pelajaran Mekanika Teknik kelas X Teknik Sipil SMK Negeri 5 Surakarta, (2) Untuk mengetahui seberapa besar peningkatan keaktifan siswa dengan penggunaan model pembelajaran Ability Grouping pada mata pelajaran Mekanika Teknik kelas X Teknik Sipil SMK Negeri 5 Surakarta. Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilakukan dalam dua siklus. Teknik analisis data yang digunakan adalah analisis kualitatif. Hasil penelitian menunjukkan bahwa : (1) penerapan model pembelajaranAbility Grouping dapat meningkatkan hasil belajar siswa. Peningkatan hasil belajar siswa dapat dilihat dari persentase ketuntasan hasil belajar ranah kognitif, ranah afektif dan ranah psikomotorik. Presentase ketuntasan hasil belajar ranah kognitif pra siklus sebesar 68,75%, siklus I sebesar 78,12% dan siklus II sebesar 93,75%. Persentase ketuntasan hasil belajar ranah afektif pra siklus sebesar 53%, siklus I sebesar 66% dan siklus II sebesar 87%. Persentase ketuntasan hasil belajar ranah psikomotorik pra siklus sebesar 56%, siklus I sebesar 75% dan siklus II sebesar 87%; (2) penerapan model pembelajaran Ability Grouping dapat meningkatkan keaktifan siswa. Peningkatan keaktifan siswa dapat dilihat dari kenaikan pencapaian aktivitas siswa. Berdasarkan hasil tersebut penerapan model pembelajaran Ability Grouping dapat meningkatkan hasil belajar dan keaktifan siswa kelas X Teknik Sipil A (X TSA) SMK Negeri 5 Surakarta pada mata pelajaran Mekanika Teknik.Kata kunci : Ability Grouping, Hasil belajar, Mekanika Teknik
Co-Authors A G Thamrin Aef Permadi Afif Luthfi Afriyanah Afriyanah AG Tamrin Agustiana Agustiana Ajeng Fitrianingrum Andra Noviana Andrianto Saputra Angky Soedrijanto Anis Rahmawati Aryanti Nurhidayati Asianto Nugroho Atekan Atekan Auliya Dwiyanti Avin Giovanus Ayu Intan Sari Budi Siswanto Cahyo Muarif Wibowo Pratama Danang Tulus Prasetya Deden Tarmidi Dewi Oktaviani Dwi Ratna Ningsih Edi Junaedi Eka Della Amel Nur Samsu Elza Ismail Fatma Ulfatun Najicha Fenthy Marlina Safitri Fery Lusviana Widiany Fitrotun Nahdiyah Halim Betta Sugiri Harjoyo Harjoyo Hartati Hartati Hasruddin Hasruddin Hermawati Sholeh Ida Nugroho Saputro Ika Silvitasari Ismirah Ismirah Joni Karman Jumakir Jumakir Krisna Bhayangkara Yusuf Lavenia Herawan Liski Andari Noskivianti Luluk Afiatuz Zahro Maria Ulfa Muhammad Renaldi Aditya Putra Nancy Marchelly Nani Nuraini Sarah Nelinda Melando Nisrina Mumtaz Syirat Norma Aprilia Fanni Pius Triwahyudi Puput Nabila Purwono SR R Gunawan Sudarmanto Rahayu Subekti Ramadhan Fajar Prasetyo Riri Oktarini Rosanti Pradhita Ramadhani Rusdiaman Rauf Sapto Hermawan Sarjoko Sarjoko Serly Sovia Lajuba Silfi Indriani Siska Suhartina Siti Zubaidah Slamet Riyadi Sri Sumarni Sudjarwo Sudjarwo Sugiyarto Sugiyarto Sukatiman Sukatiman sunardi sunardi Suparwoto Suparwoto Suparwoto Suparwoto Suri Emma Surya Kelana Basri Susilawati Susilawati Suwandi Suwandi Taufiq Lilo Adi Sucipto Tri Agus Siswanto Tri Aprilijanto Utomo Valdera Yudistira Wahyu Noviansyah Wasis Sugandha Wida Astuti Yohana Virgiana Zaki Zainal Arifin