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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan
Ayu Khairunnisa
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Tax Incentives, Trust in Tax Authorities, And Fiscus Services Quality on Msme Taxpayer Compliance During Covid- 19 Pandemic Ayu Khairunnisa; Lilis Maryasih; Nuraini A
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.v5i2.5473

Abstract

This study aimed at testing the influence of tax incentive, trust on tax authority, and fiscus service quality on micro, small, and medium enteprises (MSME) tax payer compliance during the covid-19 pandemic. This study also examined the differences in the compliance of MSME taxpayers who take advantage of incentives with MSME taxpayers who do not take advantage of tax incentives. By using the probability sampling technique, 394 MSME were selected from 26,019 population of MSME registered in Aceh Regional Office of Directorate General of Taxation as the sample of this study. The results revealed that tax incentives, trust on tax authority, and fiscus service quality have positive and significant influence on SMSE tax payer compliance during the covid-19 pandemic. The result also imply that 71.2% MSME tax payer compliance covid-19 pandemic in Aceh Province was influenced by tax incentives, trust on tax authority, and fiscus service quality. While 28.8% SMSE tax payer compliance with the covid-19 pandemic in Aceh Province was determined by other factors out of this study.
Implementasi Ekstrakurikuler Kepramukaan Dalam Membentuk Karakter Siswa Melalui Kegiatan Perjusa (Perkemahan Jumat Sabtu) Di SDN Pamindangan Sigit Setiawan; Destiyani Safitri; Ayu Khairunnisa; Gitta Zahara; Susan Nurwidianing; Yuni Eggriani Aruan
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12808385

Abstract

Pendidikan karakter masih menjadi topik perbincangan masyarakat Indonesia sampai saat ini. Fenomena yang terjadi dimasyarakat adalah lunturnya nilai-nilai luhur bangsa Indonesia, seperti nilai kesopanan, nilai kejujuran, nilai kesantunan, dan nilai kebersamaan serta gotong royong. Karakter dan budaya dalam kehidupan berbangsa yang lemah dapat mengakibatkan kemunduran peradaban bangsa, sebaliknya apabila kehidupan masyarakat yang memiliki karakter dan budaya kuat maka akan semakin kuat juga eksistensi suatu bangsa dan negara. Kegiatan yang dilaksanakan untuk memaksimalkan pembinaan pendidikan karakter pada peserta didik di lingkungan sekolah diantaranya yaitu dengan meningkatkan kualitas pembelajaran di kelas dan juga kegiatan ekstrakulikuler yang dapat mendukung penanaman nilai-nilai karakter peserta didik di sekolah seperti kegiatan kepramukaan.
Co-Authors Destiyani Safitri Gitta Zahara Lilis Maryasih, Lilis Nuraini A Sigit Setiawan Susan Nurwidianing Yuni Eggriani Aruan