Articles
<![CDATA[Pengujian Quasi Eksperimen Kepatuhan Pajak UMKM: Keadilan Pajak dan Manfaat Pajak ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Iindarda Sakung Panggalo]]>;
<![CDATA[Andre Kala'tiku]]>
<![CDATA[ JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Universitas Andi Djemma ]]>
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DOI: 10.35914/jemma.v4i2.739
<![CDATA[AbstrakPenelitian ini bertujuan untuk menguji perbedaan kepatuhan pajak bagi pelaku UMKM yang merasakan keadilan pajak UMKM dan manfaat pajak atau yang tidak merasakan. Desain penelitian ini adalah eksperimental 2 x 2 desain antarsubjek yang mengasilkan empat sel. Faktor-faktor penelitian ini yaitu keadilan pajak UMKM (merasakan keadilan pajak UMKM dan tidak merasakan keadilan pajak UMKM) dan manfaat pajak (merasakan manfaat pajak dan tidak merasakan manfaat pajak. Hasil dari penelitian ini menunjukkan terdapat perbedaan kepatuhan pajak dipengaruhi oleh level keadilan pajak dan level manfaat pajak yang dirasakan oleh pelaku UMKM. Selain itu, hasil interaksi menunjukkan bahwa kondisi partisipan merasakan keadilan pajak UMKM dan merasakan manfaat pajak akan menimbulkan derajat kepatuhan yang tinggi dilihat dari rata-rata kepatuhan pajak.Kata kunci: : Keadilan Pajak UMKM, Manfaat Pajak, Kepatuhan Pajak, Teori Psikologi FiskalAbstractThis study aims to test whether there are differences in tax compliance for Micro, Small and Medium Enterprises (MSMEs) who feel the tax justice of MSMEs and tax benefits or who do not. The research design was an experimental 2 x 2 inter-subject design that resulted in four cells. The factors of this research are tax justice of MSMEs (feeling tax justice of MSMEs and not feeling tax justice of MSMEs) and tax benefits (feeling tax benefits and not feeling tax benefits). The results of this study indicate that there are differences in tax compliance influenced by the level of tax justice and the level of tax benefits felt by MSME actors. In addition, the results of the interaction show that the condition of the participants to feel the tax justice of MSMEs and to feel the benefits of taxes will cause a high degree of compliance seen from the average tax compliance.Keywords:Tax justice of MSMEs, Tax Benefit, Tax Compliance, Psychology Fiscal Theory]]>
<![CDATA[Faktor Penyebab Kesulitan Guru Membangun Hubungan Interpersonal dengan Siswa di Salah Satu SD Swasta Kabupaten Toraja Utara ]]>
<![CDATA[Iindarda Sangkung Panggalo]]>
<![CDATA[ Jurnal Keguruan dan Ilmu Pendidikan Vol 10 No 2 (2021) ]]>
Publisher : <![CDATA[LPPM UKI Toraja ]]>
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<![CDATA[This study aims to determine the factors that cause teachers to have difficulty in building interpersonal relationships with students. This study used qualitative research methods. The informants of this study were classroom teachers, student teachers and students. Data collection techniques used are observation, interviews and documentation. Based on data analysis shows teachers still have difficulty building interpersonal relationships with students, this is indicated by the results of research where teachers are still experiencing difficulties due to ineffective communication factors, empathy, sense of humor, positive reinforcement, familiarity, acceptance and teacher approach to students who less precise.]]>
<![CDATA[Design of Special Mechanism of Slaughterhouse Retribution at Traditional Events in North Toraja ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Stefani Marina Palimbong]]>;
<![CDATA[Iindarda Sakung Panggalo]]>
<![CDATA[ International Journal of Science and Society Vol 4 No 3 (2022): International Journal of Science and Society (IJSOC) ]]>
Publisher : <![CDATA[GoAcademica Research & Publishing ]]>
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DOI: 10.54783/ijsoc.v4i3.542
<![CDATA[The traditional rambu tuka’ and rambu solo’ events are inseparable from the life of the Toraja people. In this traditional event, livestock such as pigs and buffalo are usually slaughtered. Due to the slaughter of animals in traditional events, a slaughterhouse levy is imposed following Regional Regulation No. 15 of 2011. This study aims to evaluate the implementation of the existing RPH levy collection and to design a unique mechanism for traditional events based on applying basic principles in taxation and the internal control system (SPI) in the revenue accounting field system. This study uses descriptive qualitative research by conducting direct observations and interviews. The location of the research will be at the Regional Revenue, Financial, and Asset Management Office (DPPKAD) and the location of traditional events in North Toraja Regency. The primary data are the observations and interview results, secondary data, related rules, and other supporting documents. The results of this study indicate that the mechanism for collecting Slaughterhouse levies is quite good, but there are still some things that still need attention, especially those related to the levy principle and the internal control system in the revenue accounting system.]]>
<![CDATA[LEARNERS MOTIVATION OF PPA TUNAS KASIH ID0811 AND NON-PPA STUDENTS AT SDN 02 MAKALE UTARA ]]>
<![CDATA[Enas Tavia Santopar]]>;
<![CDATA[Sefrin S. Tangkearung]]>;
<![CDATA[Iindarda S. Panggalo]]>
<![CDATA[ Teaching English as a Foreign Language Overseas Journal Vol. 11 No. 1 (2023): Teaching English as a Foreign Language Overseas Journal ]]>
Publisher : <![CDATA[Publikasi dan UKI Press UKI Toraja. ]]>
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DOI: 10.47178/teflo.v11i1.2070
<![CDATA[This research was conducted based on the phenomenon at SDN 02 Makale Utara which showed a diversity of learning motivation between Non-PPA students and Child Development Center (PPA) students. This study aims to determine the difference in learning motivation between Non-PPA students and Child Development Center (PPA) students. The benefits of this research enrich the study of the learning motivation of Non-PPA students and Child Development Center (PPA) students in the world of Education. This type of research is comparative research. The study population was students of SDN 02 Makale Utara class IV, V, VI, and as a sample was the total number of 6 classes, then only 3 classes were taken with 10 children each class consisted of 5 Non-PPA students AND 5 PPA students classes IV, V and VI. Samples were taken by purposive sampling technique. Data collection methods and tools using learning motivation scales. The data analysis technique used is percentage descriptive analysis. The results showed a difference in learning motivation between Non-PPA students and Child Development Center (PPA) students. The percentage difference in learning motivation of Non-PPA students with PPA students based on indicators shows that the percentage value of PPA students is higher than Non-PPA students. Thus, there is a significant difference in learning motivation between Non-PPA students and Child Development Center (PPA) students, namely higher learning motivation of Child Development Center (PPA) students compared to Non-PPA students]]>
<![CDATA[Penerapan Media Pembelajaran Audio Visual Dalam Upaya Meningkatkan Keaktifan Siswa Di Kelas III SDN 4 Rantepao ]]>
<![CDATA[Sefrin Siang Tangkearung]]>;
<![CDATA[Iindarda S. Panggalo]]>;
<![CDATA[Enjelina Bauung]]>
<![CDATA[ Elementary Journal : Jurnal Pendidikan Guru Sekolah Dasar Vol. 6 No. 1 (2023): Elementary Journal: Jurnal Pendidikan Guru Sekolah Dasar ]]>
Publisher : <![CDATA[Publikasi dan UKI Toraja Press Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.47178/cx5pbh97
<![CDATA[Penelitian ini berusaha untuk memastikan apakah penggunaan media pembelajaran audio visual meningkatkan keaktifan siswa pada pelajaran IPA kelas III di SDN 4 Rantepao. Penelitian ini menggunakan pendekatan Penelitian Tindakan Kelas yang dilaksanakan dalam dua siklus. Lembar observasi hasil penelitian menunjukkan adanya peningkatan dari siklus ke siklus. Keaktifan siswa mencapai puncaknya sebesar 85,71% pada pertemuan keempat siklus kedua dan terus meningkat hingga pertemuan akhir siklus. Jika keaktifan belajar tercapai dengan skor 85% maka dianggap berhasil. Dengan demikian penggunaan media pembelajaran audio visual disimpulkan dapat meningkatkan keaktifan belajar siswa.]]>
<![CDATA[Strategic Design of Indigenous Community Economic Development in North Toraja Regency in Accelerating National Development ]]>
<![CDATA[Randi Tangdialla]]>;
<![CDATA[Lisa Kurniasari Wibisono]]>;
<![CDATA[Iindarda S. Panggalo]]>
<![CDATA[ INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 4 No. 2 (2022): INFLUENCE: International Journal of Science Review ]]>
Publisher : <![CDATA[Global Writing Academica Researching and Publishing ]]>
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<![CDATA[Indigenous peoples are essential agents of change to achieve sustainable economic development. However, they remain part of the most disadvantaged and marginalized groups, untouched by the outside world. This encourages the government to focus economic development planning on indigenous peoples so that they can empower the community’s economy in various rural areas. This research was conducted to provide recommendations to local governments regarding the economic development of indigenous peoples in the North Toraja region so that they can be realized soon. The results of this study then conclude that there is strong cooperation between the Regional Government of North Toraja Regency and local customs (Tongkonan or To Parenge), recruitment of more experts to provide education and counseling to indigenous peoples in their respective customary territories, and regional development in strategic areas and better spatial planning to support the distribution and promotion of products developed by local indigenous peoples are solutions that can be considered by the Regional Government of North Toraja Regency in accelerating national development.]]>
<![CDATA[Prokrastinasi Akademik Pada Mahasiswa Etnis Toraja Di Kota Semarang ]]>
<![CDATA[Iindarda Sangkung Panggalo]]>
<![CDATA[ Elementary Journal : Jurnal Pendidikan Guru Sekolah Dasar Vol. 4 No. 2 (2021): Elementary Journal: Jurnal Pendidikan Guru Sekolah Dasar ]]>
Publisher : <![CDATA[Publikasi dan UKI Toraja Press Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.47178/elementary.v4i2.1450
<![CDATA[Prokrastinasi akademik di kalangan mahasiswa dapat diindikasi karena kurangnya motivasi di dalam diri untuk meraih prestasi. Individu yang memiliki motivasi berprestasi akan mengarahkan perilakunya untuk mencapai prestasi dan tidak akan menyerah hingga dapat mencapai prestasi yang diinginkan. Maka tujuan dari penelitian ini adalah untuk memberikan solusi melalui pelatihan mengenai teknik praktis untuk menghentikan prokrastinasi yang dilakukan oleh mahasiswa melalui konseling kelompok dengan pendekatan behavior. Metode yang digunakan adalah wawancara, observasi serta melakukan survei untuk melihat tingkat prokrastinasi akademikpada mahasiswa. Survei dilakukan dengan membagikan skala tentang prokrastinasi akademik. Skala ini terdiri dari 16 item yang disusun berdasarkan ciri-ciri prokrastinasi akademik berdasarkan skala yang telah diujicobakan kepada 50 mahasiswa Fakultas Arsitektur dan Desain Universitas Katolik Soegiyapranata Semarang angkatan 2012-2014. Hasil pengisian skala kemudian dianalisa oleh praktikan dengan membuat kategori prokrastinasi akademik. Dari hasil perhitungan skor skala prokrastinasi yang telah diisi oleh 14 mahasiswa etnis Toraja di Semarang, maka dipilih 5 mahasiswa dengan skor prokrastinasi tertinggi untuk menjadi subjek. Pelaksanaan intervensi dilakukan selama 2 hari sesuai dengan jadwal yang sudah disepakati dengan subjek. Setelah 1 bulan, praktikan kembali memberikan skala prokrastinasi sebagai follow up. Terdapat penurunan skor pada masing-masing peserta yang menunjukkan bahwa setelah diadakan pelatihan peserta mengalami penurunan skor skala prokrastinasi.]]>
<![CDATA[PSIKOEDUKASI KESEHATAN MENTAL “STOP BULLYING, START CARING” ]]>
<![CDATA[Iindarda S. Panggalo]]>;
<![CDATA[Yohanis Padallingan]]>;
<![CDATA[Gidion Aryo M.P]]>
<![CDATA[ Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 3 (2024) ]]>
Publisher : <![CDATA[STKIP Citra Bakti ]]>
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DOI: 10.38048/jailcb.v5i3.3629
<![CDATA[Bullying di sekolah yang melibatkan guru dan siswa dari pendidikan dasar hingga tinggi telah menjadi masalah yang semakin mengkhawatirkan. Korban sering mengalami masalah kesehatan mental yang berkepanjangan. SD Kristen 1 Makale, meskipun dikenal sebagai sekolah swasta unggul, masih menghadapi kasus bullying. Permasalahan yang dilaporkan termasuk insiden seperti memasukkan cicak ke baju teman, mengejek kekurangan fisik teman, dan mengganggu siswa berkebutuhan khusus. Tujuan kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah untuk meningkatkan pengetahuan dan kesadaran tentang bullying di kalangan siswa dan guru serta mengembangkan lingkungan sekolah yang lebih aman dan suportif. Sasaran kegiatan ini adalah siswa dan guru di SD Kristen 1 Makale. Metode pelaksanaan kegiatan meliputi psikoedukasi, diseminasi melalui pelatihan dan pendampingan. Pendekatan komunitas digunakan untuk menangani masalah pada level individu dan sebagai upaya preventif bagi seluruh siswa. Hasil yang diperoleh menunjukkan peningkatan pengetahuan dan pemahaman terkait bullying di kalangan siswa dan guru serta berkurangnya fenomena bullying di sekolah. Evaluasi dari kegiatan ini menunjukkan bahwa pendekatan yang digunakan efektif dalam menciptakan lingkungan sekolah yang lebih aman dan suportif.]]>
<![CDATA[Sosialisasi Kesehatan Mental “Stop Bullying” di SD Negeri 243 Inpres Tampo Kelurahan Tampo Makale ]]>
<![CDATA[Iindarda Sangkung Panggalo]]>;
<![CDATA[Stefani Marina Palimbong]]>
<![CDATA[ Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Semarang ]]>
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DOI: 10.54066/jkb-itb.v1i1.122
<![CDATA[Kegiatan ini bertujuan memberikan pemahaman siswa tentang perundungan dan cara mencegahnya yang dilaksanakan di di SD Negeri 243 Inpres Tampo. Adapun metode yang digunakan adalah sosialisasi dalam bentuk ceramah dengan menyampaikan materi terkait dengan perundungan (bullying) kemudian melakukan diskusi dengan peserta didik. Hasil yang dicapai melalui kegiatan ini siswa dapat memahami tindakan bullying serta dampak yang akan ditimbulkan dan bagaimana cara untuk mencegah dan menghadapi bullying.]]>
<![CDATA[Rehabilitasi Sebagai Pemenuhan Restorative Justice Terhadap Penyalahgunaan Narkotika di BNN Kabupaten Tana Toraja ]]>
<![CDATA[Panggalo, Iindarda S.]]>;
<![CDATA[M. Rombeallo, Yulianus]]>
<![CDATA[ UNES Law Review Vol. 6 No. 3 (2024): UNES LAW REVIEW (Maret 2024) ]]>
Publisher : <![CDATA[LPPM Universitas Ekasakti Padang ]]>
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DOI: 10.31933/unesrev.v6i3.1883
<![CDATA[Narcotics rehabilitation is an effort to free narcotics users from the trap of addiction to narcotics abuse. In the concept of restorative justice, someone who commits a crime does not have to be sentenced to prison. Imprisonment should act as an ultimum remedium or last resort to punish perpetrators of criminal acts. The concept of applying restorative justice to narcotics cases can be an alternative to punishment through treatment or rehabilitation. However, the next problem is regarding a person's right to apply for and receive rehabilitation as required by law. And next, legal procedures are also required that must be fulfilled by someone who wants to apply for their right to rehabilitation to the authorized agencies such as the National Narcotics Agency and the Courts so that legally someone can claim their right to receive rehabilitation. The research method that the author uses in this research is empirical research. The results of the research confirm that perpetrators of narcotics abuse at the Tana Toraja Regency BNN can be rehabilitated provided that the perpetrators have the awareness to be rehabilitated; positive for using narcotics based on the results of a forensic laboratory examination test if negative, the determination is through an examination by the Integrated Assessment Team; Not a recidivist, dealer and not involved in illicit narcotics trafficking networks; Arrested or caught red-handed without narcotics evidence or with narcotics evidence under 1 gram. Classified as a narcotics addict or victim of narcotics abuse based on the results of the Integrated Assessment Team examination. The legal process for someone who abuses narcotics to receive rehabilitation at the Tana Toraja District BNN has implemented the concept of restorative justice. The legal process is carried out in an integrated manner involving the BNN medical team and legal team. The results of the team's examination will later be used as material for consideration by the panel of judges in handing down legal sentences against perpetrators of narcotics abuse.]]>
