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MENINGKATKAN MOTIVASI BELAJAR SENAM LANTAI MELALUI PEMANASAN BERBENTUK PERMAINAN Vicki, Vicki Saputra; Triansyah, Andika; Yanti, Novi; Mimi Haetami; Bafadal, M. Fachrurrozi
Tadulako Journal Sport Sciences And Physical Education Vol 11 No 1 (2023): Juni
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/tjsspe.v11i1.3363

Abstract

Learning motivation will affect student learning outcomes. Students will be interested in learning if what is learned is fun and the benefits are known. learning outcomes. The purpose of this research is to increase motivation to learn floor gymnastics. The type of research used in research is classroom action research. The research subjects totaled 33 students, there were 19 women and 14 men. The research instrument used to measure motivation is the learning motivation questionnaire. The results obtained in Cycle I were as much as 54% which increased and in Cycle II as much as 81%. Based on the results of the discussion of research data on increasing motivation to learn floor gymnastics through heating in the form of games, the researchers concluded that there was an increase in motivation to learn floor gymnastics using a warm-up learning model in the form of games for students at SMPN 21 Pontianak..
Perlindungan Wajib Pajak dalam Perspektif Administrasi Publik: Analisis Peran Ikatan Wajib Pajak Indonesia (IWPI) sebagai Representasi Kepentingan Publik Setiyawan, Rinto; Erma, Zetria; Ismayani, Ismayani; Yanti, Novi
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026 (In Press)
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5596

Abstract

Taxation constitutes a primary instrument for financing government administration and public development. However, the relationship between the state and taxpayers is not always balanced. Tax authorities possess extensive powers in tax assessment, collection, and enforcement, while taxpayers often occupy a structurally weaker position. This imbalance creates conditions for administrative domination and potential abuse of authority. This article analyzes taxpayer protection from a public administration perspective by examining the role of the Indonesian Taxpayers Association (IWPI) as a form of public interest representation. The study adopts a conceptual review and policy analysis approach, utilizing documentary analysis of tax regulations, public administration literature, and IWPI’s institutional framework. The findings indicate that mechanisms for taxpayer representation are essential to strengthening accountability in tax administration and rebalancing power relations between the state and citizens. From a legal standpoint, IWPI faces no formal barriers, as it is established as a legally recognized association. However, its effectiveness is constrained by structural obstacles, particularly limited access to tax policymaking processes and information. These constraints are closely linked to the authoritarian character of Indonesia’s tax administration, where normative and technical authority is highly centralized under the Minister of Finance. This centralization is reflected in the extensive delegation of regulatory authority through ministerial regulations, as well as in the institutional positioning of the Directorate General of Taxes and the Tax Court, which remains administratively under the Ministry of Finance until 31 December 2026. The article argues that taxpayer protection is an integral component of democratic governance and underscores the need for institutional reform to reduce power asymmetries within tax administration.