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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Akuntansi Muhammadiyah Sinergi Jurnal Bisnis Perikanan Jurnal Sains dan Inovasi Perikanan/Journal of Fishery and Innovation (JSIPi) Publiciana Jurnal Sapa Laut AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Peuradeun AL-ATHFAL : JURNAL PENDIDIKAN ANAK Agrin : Jurnal Penelitian Pertanian Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL INSTEK (Informatika Sains dan Teknologi) Tunas Cendekia : Jurnal Program Studi Pendidikan Anak Usia Dini Substantive Justice International Journal of Law Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya Media Akuakultur Martabe : Jurnal Pengabdian Kepada Masyarakat Studi Arab Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) IJoASER (International Journal on Advanced Science, Education, and Religion) Journal of Aquaculture and Fish Health Indonesian Physical Review Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmu Manajemen Titian: Jurnal Ilmu Humaniora Jambura Journal of Electrical and Electronics Engineering Jurnal Educatio FKIP UNMA Jurnal Ilmiah Profesi Pendidikan PELAGICUS: Jurnal IPTEK Terapan Perikanan dan Kelautan Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Ilmiah Akuntansi Peradaban Indonesia Berdaya Eduproxima : Jurnal Ilmiah Pendidikan IPA TEMATIK: Jurnal Pemikiran dan Penelitian Pendidikan Anak Usia Dini Journal of Technopreneurship on Economics and Business Review (JTEBR) Jurnal Teknik Informatika (JUTIF) Ulumuna Kreatif: Jurnal Pemikiran Pendidikan Agama Islam Jurnal Visionary : Penelitian Dan Pengembangan Di Bidang Administrasi Pendidikan Journal of Soft Computing Exploration Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) JagoMIPA: Jurnal Pendidikan Matematika dan IPA Journal of Instructional and Development Researches Media Akuatika: Jurnal Ilmiah Jurusan Budidaya Perairan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Integrated Elementary Education Jurnal Al-Qiyam Jurnal Tana Mana BAHTRA: Jurnal Pendidikan Bahasan dan Sastra HEUTAGOGIA: Journal of Islamic Education Journal of Advances in Information Systems and Technology Indonesian Journal of Community Empowerment Sultra Journal of Economic and Business International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal: International Journal of Engineering and Computer Science Applications (IJECSA) Indonesian Research Journal on Education UNNES International Conference on ELTLT The Es Accounting and Finance Innovative: Journal Of Social Science Research Jurnal Litek : Jurnal Listrik Telekomunikasi Elektronika Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development Journal of Social Knowledge Education (JSKE) Journal of Islamic Education Students Sinergi Akademisi dan Masyarakat JURUTERA (Jurnal Umum Teknik Terapan) Kenduri: Jurnal Pengabdian Dan Pemberdayaan Masyarakat Council: Education Journal of Social Studies Bina Bahari : Jurnal Pengabdian Kepada Masyarakat Horizon: Indonesian Journal of Multidisciplinary Berasan: Journal of Islamic Civil Law Celebes Journal of Community Services NALAR FIQH: Jurnal Hukum Islam Tunas: Jurnal Penelitian Pendidikan Dasar Jurnal Perikanan Al-Mabsut: Jurnal Studi Islam dan Sosial Journal of Asian Islamic Educational Management Global Journal of Social Learning International Journal of Social Sciences and Humanities Jurnal Abdi Negeri ThufuLA: Jurnal Inovasi Pendidikan Guru Raudhatul Athfal
Subhan Subhan
Universitas Halu Oleo
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Pemanfaatan Digitalisasi Untuk Meningkatkan Kemampuan Pelaporan Perpajakan Bagi Pengrajin Batik di Kabupaten Pamekasan Subhan, Subhan; Syahadatina, Rika; Ustman, Ustman; Surya, Citra Larashati; Junaidi, Junaidi
Indonesia Berdaya Vol 3, No 4: August-October 2022
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022337

Abstract

Tax digital services provide a different and easier experience for taxpayers (WP). With the presence of tax digitization technology, various tax administration processes can be simplified, making it easier for taxpayers. One of the internet-based tax services is E-filing. In this condition, taxpayers immediately adapt, innovate and be creative and are able to implement by utilizing technology. But in reality, most of the batik craftsmen do not understand about taxation issues, especially E-Filing. This service aims to improve understanding and implement tax reporting through E-Filling. This service is carried out through several stages, namely socialization, tutorials, and discussions and then continued with mentoring and evaluation activities. Based on the results of the service activities that have been carried out, there has been an increase in the implementation of digital-based tax reporting training through the E-Filling application. The average score at the time of the pretest was 52.6. Then at the time of the post-test there was a large increase of 70.4 and an increase of 17.8. Abstrak: Layanan digital pajak memberikan pengalaman berbeda dan lebih mudah bagi wajib pajak (WP). Dengan hadirnya teknologi digitalisasi pajak, beragam proses administrasi perpajakan bisa disederhanakan sehingga lebih memudahkan wajib pajak. Salah satu layanan perpajakan berbasis internet yaitu E-filing. Dalam kondisi ini wajib pajak segera beradaptasi, berinovasi dan kreatif serta mampu melaksanakan dengan memanfaatkan teknologi. Namun pada kenyataannya pengrajin batik sebagian besar belum memahami tentang masalah perpajakan terutama E-Filing. Pengabdian ini bertujuan untuk meningkatkan pemahaman dan menerapkan pelaporan perpajakan melalui E-Filling. Pengabdian ini dilaksnakan melalui beberapa tahapan yaitu sosialisasi, tutorial, dan diskusi dan kemudian dilanjutkan dengan kegiatan pendampingan dan evaluasi. Berdasarkan hasil kegiatan pengabdian yang telah dilakukan terdapat peningkatan dari pelaksanaan pelatihan pelaporan perpajakan berbasis digital melalui aplikasi E-Filling. Rata-rata skor pada saat pretest yakni sebesar 52.6. Kemudian pada saat postest mengalami peningkatan yang besar yakni sebesar 70.4 dan terjadi peningkatan sebesar 17,8.
Analisis Tingkat Keandalan Pada Jaringan Express Feeder SUTM A3CS Sebagai Incoming Baru Fauzi, Fauzi; Subhan, Subhan; Muliadi, Muliadi; Syukri, Syukri; Asyadi, Teuku Murisal; Budi, Arief Setya
Jambura Journal of Electrical and Electronics Engineering Vol 5, No 1 (2023): Januari - Juni 2023
Publisher : Electrical Engineering Department Faculty of Engineering State University of Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jjeee.v5i1.17006

Abstract

Salah satu parameter dalam penyaluran energi listrik adalah mutu dan kehandalan yang harus memenuhi standar. Pada praktiknya, Perusahaan Listrik Negara (PLN) akan terus memperbaiki dan meningkatkan mutu dan kehandalan jaringan listrik guna memberikan pelayanan terbaik bagi setiap pelanggan. Langkah yang diambil salah satunya yang dilakukan oleh Unit Layanan Pelanggan (ULP) Panton Labu, yaitu dengan membangun jaringan baru agar dapat melayani beban yang semakin meningkat. Pembangunan jaringan baru dilakukan supaya dapat memperbaiki tegangan sistem melalui pembagian beban penyulang serta meningkatkan kehandalan dalam mempermudah manuver ketika terjadi gangguan. Kondisi kelistrikan ULP. Panton Labu disuplai dari Gardu Induk (GI) Panton Labu terdiri dari 2 Trafo Daya (TD) yang masing masing berkapasitas 30 MVA. Beban puncak GI. Panton Labu adalah sebesar 14,5 MW untuk TD 1 dan 6,5 MW untuk TD 2. GI. Panton Labu salah satunya mensuplai Gardu Hubung (GH) Panton Labu melalui penyulang PL 05. Namun, sebelumnya hanya terdapat 1 incoming yang masuk ke GH. Panton Labu, padahal pada TD 2 GI. Panton Labu masih terdapat 3 kubikel cadangan (spare) yang belum termanfaatkan dan juga pada kubikel di GH. Panton Labu sudah terdapat couple bus dan 1 kubikel cadangan. Hal ini disebabkan karena belum adanya jaringan express feeder yang menyuplai dari GI. Panton Labu ke GH. Panton Labu sehingga apabila terjadi gangguan pada suplai utama penyulang PL 05 maka akan terjadi padam diseluruh kubikel GH. Panton Labu. Tujuan dari penelitian ini yaitu untuk mendapatkan nilai SAIDI dan SAIFI sebelum dan setelah pembangunan express  feeder SUTM A3CS 3x240 mm2 sebagai incoming baru. Hasilnya, Mutu tegangan pada GH Panton Labu sebelumnya sebesar 20,4 kVterjadi perbaikan menjadi 20,7 kV. Rekonfigurasi express feeder SUTM 3x240 mm2 sebagai incoming baru dapat mengurangi durasi padam dengan indeks keandalan rata rata nilai SAIDI pada ULP. Panton Labu turun dari 12,558 menit/pelanggan menjadi 6,205 menit/pelanggan. One of the parameters in the distribution of electrical energy is the quality and reliability that must meet the standards. In practice, the State Electricity Company (PLN) will continue to improve and increase the quality and reliability of the electricity network to provide the best service for each customer. One of the steps the Panton Labu Customer Service Unit (ULP) takes is to build a new network to serve the increasing load. The construction of a new network is carried out to improve the system voltage by sharing the feeder load and increasing reliability in facilitating maneuvers when disturbances occur. ULP electrical conditions. Panton Pumpkin is supplied from the Panton Pumpkin Substation (GI) consisting of 2 Power Transformers (TD), each with a capacity of 30 MVA. GI peak load. Panton Pumpkin is 14.5 MW for TD 1 and 6.5 MW for TD 2. GI. One is Panton Labu supplying the Panton Labu Switching Station (GH) via a PL 05 feeder. However, previously there was only 1 incoming to GH. Panton Pumpkin, even though at TD 2 GI. Panton Pumpkin still has 3 spare cubicles that have not been utilized and also in cubicles at GH. Panton Pumpkin already has a couple of buses and 1 extra cubicle. This is because there is no express feeder network that supplies from GI. Panton Pumpkin to GH. Panton Pumpkin so that if there is a disturbance to the main supply of the PL 05 feeder, there will be blackouts throughout the GH cubicles. Pumpkin Pantone. The purpose of this study is to obtain SAIDI and SAIFI values before and after the construction of the A3CS A3CS 3x240 mm2 express feeder as a new incoming. As a result, the voltage quality at the previous Panton Pumpkin GH was 20.4 kV, an improvement became 20.7 kV. Reconfiguring the SUTM 3x240 mm2 express feeder as a new incoming can reduce the blackout duration with the reliability index of the average SAIDI value on the ULP. Panton Pumpkin decreased from 12,558 minutes/subscriber to 6,205 minutes/subscriber..
PENERAPAN LUBANG BIOPORI PADA PEMUKIMAN PERKOTAAN SEBAGAI SOLUSI MITIGASI BANJIR DI KELURAHAN JATIMAKMUR Subhan, Subhan; Diyah Ulhaq, Aura; Hasbullah, Amilia; Hermanto, Ahmad; Verawaty Situmorang, Christina; Tiagita, Freddrick; Myrianda, Rachmaniar Myrianda; Ayu, Dyah
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 3 No 1 (2025): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v3i1.220

Abstract

Permasalahan sampah organik dan risiko banjir menjadi isu pokok di Kelurahan Jatimakmur. Kegiatan KKN ini bertujuan untuk meningkatkan kesadaran masyarakat dan memberikan keterampilan praktis dalam pengelolaan sampah organik melalui pembuatan biopori sebagai solusi mitigasi banjir. Kegiatan ini dilaksanakan dengan menggandeng mitra Kelurahan Jatimakmur kurang lebih 40 peserta yang terdiri dari perwakilan setiap RT. Metode pelaksanaan meliputi sosialisasi mengenai manfaat biopori, pelatihan pembuatan biopori secara langsung, serta pendampingan pembuatan biopori di lingkungan rumah peserta. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai biopori dan manfaatnya. Selain itu, terjadi peningkatan partisipasi masyarakat dalam pembuatan biopori di lingkungan masing-masing. Dapat disimpulkan bahwa edukasi dan pelatihan biopori efektif meningkatkan kesadaran masyarakat dan memberikan keterampilan praktis dalam pengelolaan sampah organik sekaligus mengurangi risiko banjir di tingkat kelurahan.
PENGARUH STRES KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA HOTEL PLAZA KUBRA KENDARI Djauhar, Asri; Baso, Nasir Andi; Subhan, Subhan
Sultra Journal of Economic and Business Vol 3 No 2 (2022): Edisi Oktober 2022
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Sulawesi Tenggara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.948 KB) | DOI: 10.54297/sjeb.Vol3.Iss2.339

Abstract

This study aims to determine the effect of work stress on employee performance at the Hotel Plaza Kubra Kendari. To achieve this goal, qualitative and quantitative data are used, data collection techniques by observation, interviewes and literature study are used.The population in this study were all employees of the Hotel Plaza Kubra Kendari, totaling 25 people. Sampling using non-probability sampling technique or census method. The data collection instrument used a questionnaire with a likert scale, each of which had been tested and had met the validity and reliability requirements. Data analysis using simple linear regression and using hypothesis testing, namely partial t test and determination R test.Based on the results of simple linear regression analysis, it shows that there is a positive and significant effect between work stress on employee performance at the Hotel Plaza Kubra Kendari with a tcount 6,205 > ttable 2,069 with a significance value of 0,00 < 0,05. So that the proposed hypothesis can be accepted. Based on this, it shows that work stress has a positive and significant effect on employee work performance at the Hotel Plaza Kubra Kendari.
Analysis of the Effect of Risk Management and Compliance Practices on Financial Performance and Corporate Reputation in the Financial Industry in Indonesia Judijanto, Loso; Hairuddin, Sitti Hartati; Subhan, Subhan; Sipayung, Baren
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.293

Abstract

This study examines the impact of risk management and compliance practices on the financial performance and corporate reputation of financial institutions in Indonesia. Utilizing a quantitative approach, data were collected from 160 financial institutions through a structured questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that both risk management and compliance practices significantly enhance financial performance and corporate reputation. Specifically, risk management practices have a stronger positive impact on both outcomes compared to compliance practices. These findings underscore the necessity for financial institutions to integrate comprehensive risk management and compliance strategies into their operations to achieve financial stability and bolster their reputation. The study provides valuable insights for practitioners and policymakers, highlighting the critical role of these practices in fostering long-term sustainability and success in the financial industry.
DEVELOPMENT OF GRAPE CULTIVATION AS AN EFFORT TO INCREASE COMMUNITY INCOME IN GEULUMPANG VILLAGE, SULU TIMU Yanita, Yanita; Rusydi, Rusydi; Yusuf Iis, Em; Subhan, Subhan
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 2 No. 2 (2022): July-October 2022
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.244 KB) | DOI: 10.54443/irpitage.v2i2.350

Abstract

The aim of this research is to carry out counseling, training and assistance on grape cultivation techniques to the people of Geulumpang Sulu Timu so that they have expertise in plant cultivation and improve skills that are able to move young people around to become entrepreneurs in the production and marketing of wine. The methods used in this research are community empowerment methods, program implementation methods and activity roadmaps.In the end , the activities in the form of counseling and training as well as assistance in grape cultivation became a solution to improve the welfare of the people of Geulumpang, Sulu Timu .The training provided is up to a commercial level so that the resulting products can be marketed in traditional markets and supermarkets.
STRATEGI PENGAMBILAN KEPUTUSAN DENGAN IKLIM ORGANISASI SEKOLAH Ridlo, M Rasyid; Subhan, Subhan
Jurnal Visionary : Penelitian dan Pengembangan dibidang Administrasi Pendidikan Vol. 2 No. 1 (2017): April
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/vis.v2i1.701

Abstract

Rumusan masalah dalam penelitian dengan judul “Apakah Ada HubunganStrategi Pengambilan Keputusan Dengan Iklim Orgaisasi di SMPN 1 Pringgabayatahun pelajaran 2014/2015”. Berdasarkan rumusan masalah di atas, maka tujuan yangingin dicapai dalam penelitian ini adalah: “Untuk Mengetahui Hubungan StrategiPengambilan Keputusan Dengan Iklim Orgaisasi di SMPN 1 Pringgabaya tahunpelajaran 2014/2015. Jumlah populasi dalam penelitian ini sebanyak 53orang guru.Metode pengumpulan data yang digunakan dalam penelitian ini yaitu metode angketsebagai metode pokok sedangkan metode dokumentasi sebagai metode pelengkap.Sedangkan metode analisis data menggunakan analisis statistik dengan rumus KorelasiProduct Moment. Dengan hasil penelitian yaitu berdasarkan analisis data tentangHubungan Strategi Pengambilan Keputusan DenganIklim Orgaisasi di SMPN 1Pringgabaya tahun pelajaran 2014/2015. Berdasarkan hasil perhitungan rumusKorelasi Product Moment diperoleh hasil rhitung sebesar 0,302 dengan nilai rtabel sebesar0,279 pada taraf signifikansi 5% dan N=53 atau (0,302 >0,279). Hal ini menunjukanbahwa (H0) ditolakdan (Ha) diterima. Kesimpulan yang diperoleh dalam penelitian iniadalah: Ada Hubungan Strategi Pengambilan Keputusan Dengan Iklim Orgaisasi diSMPN 1 Pringgabaya tahun pelajaran 2014/2015.Kata Kunci: Strategi Pengambilan Keputusan, Iklim Organisasi Sekolah
Analisis penerapan UI/UX dalam aplikasi media sosial: Dampaknya terhadap keterlibatan pengguna dan loyalitas platform Subhan, Subhan
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 7 No. 4 (2024): October
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v7i4.36161

Abstract

This research focuses on applying UI/UX design principles in social media applications and analyzing their impact on user engagement and platform loyalty in the long term. With increasing competition among social media platforms, user experience has become a major determining factor in app success. This research explores how UI/UX elements such as efficient navigation structure, consistent visual aesthetics, interface responsiveness, and content personalization play a role in increasing user engagement, time spent on the app, and user intent to return to the platform. Using quantitative and qualitative approaches, data was collected through user surveys and analysis of behavioral data from several leading social media platforms. The research results show that optimal UI/UX design not only significantly influences user engagement levels, but also increases user loyalty, reduces churn rates, and increases retention in the long term. This study provides strategic recommendations for social media application developers in designing interfaces that support sustained engagement and positive user experiences
Assistance for Educators' Scientific Publications Through Writing Scientific Articles for Journal Publications: Pendampingan Publikasi Ilmiah Pendidik Melalui Penulisan Artikel Ilmiah Terbitan Jurnal Amir MZ, Zubaidah; Zarkasih, Zarkasih; Susilawati, Susilawati; Subhan, Subhan; Hasanuddin, Hasanuddin; Muhandas, Ramon; Vebrianto, Rian; Thahir, Musa
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i3.19614

Abstract

One of the activities of professional development for teachers is Scientific Publication. Nonetheless, many teachers have a problem with writing scientific work. Therefore, this community service was done to improve the teachers’ scientific publication through the writing process of a scientific article for journal publication. The type of community service in this research is Participatory Action Research (PAR). The activity of this community service was to provide training/assistance for improving the scientific publication. It was conducted in the form of providing training in article writing for the journal to the teachers in Islamic schools in Teluk Kuantan, especially MAN 1 Teluk Kuantan and it involved 25 teachers. The result of this community service was that the teachers as the training participants had a minimum initial understanding of journal articles and the use in improving learning quality in a class. The average indicator as a whole was only 23.725 and it was categorized as infrequent. All indicators that were questioned were in the ‘infrequent’ category. Meanwhile, based on gender-based motivation, it was found that both genders of the training participant had a motivation that was categorized as ‘frequent’ in participating in the training. However, there was a difference in the aspect for the indicator of being confident to be able to participate well and the readiness of sufficient basic knowledge. The implication of this community service is the importance of this activity and the like for the people to change the mindset and the understanding of the teachers as the training participants to be better.
DAMPAK PERSEPSI KORUPSI PAJAK DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA WAJIB PAJAK DI PAMEKASAN) Alfian, Nurul; Rohmaniyah, Rohmaniyah; Subhan, Subhan
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41726

Abstract

Kepatuhan perpajakan mengacu pada tingkat kesadaran dan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya sesuai dengan ketentuan yang berlaku. Kepatuhan ini mencerminkan sejauh mana wajib pajak menaati peraturan perpajakan tanpa tekanan atau paksaan dari fiskus, seperti kesadaran masyarakat mengenai korupsi perpajakan. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel korupsi pajak dan keadilan pajak terhadap kepatuhan wajib pajak orang pribadi..Penelitian  ini  dilakukan  diKantor Pelayanan  Pajak (KPP)  Pamekasan. Jenis  data yang  digunakan  pada  penelitian ini  yaitu jenis datadeskriktifkuantitatif  dengan    menggunakanmetode purposive  sampling sebagai teknik  pengambilan  datadan  meyebarkan  kuisoner  sebagai  teknik  pengumpulan  data penelitian. sedangkan Sampel  yang  digunakan  pada  penelitian  ini  yaitu sebanyak  95 Wajib Pajak Orang Pribadi. Adapun hasil penelitian menyatakan bahwa secara signifikan dan  secara  parsial  variabel korupsi  pajak berpengaruh  terhadapkepatuhan  wajib  pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pamekasan.
Co-Authors A Arwan A. Ginong Pratikino A. Haris Abas Oya Abdul Kohar Abdul Rahman Abdullah, Hasyimi Achmad, Adang Darmawan Achmad, Hamzah Adawiyah, Robi'Atul Ade Irma Adi Imam Wahyudi Adiansyah, Adi Aditia Yudhistira Agung Ginanjar Anjaniputra Agus Mega Saputra , Gde Ahmad Hermanto Aji Purwinarko, Aji Al Faruq, Abdillah Achmad Alaydrus, S. Ali Jadid Albert Alfikri Alfian, Elvi Alfian, Nurul Alfina, Alfina Amadhan Takwir Amrullah, Baso Andang Sunarto Anggyi Trisnawan Putra Anies Listyowati Aninditia Sabdaningsih AR Pelu, Muhammad Faisal Arbi Mei Gitarama, Arbi Mei Arifin, Fajar Arisandi, Dea Arisandi, Nabila Dea Arshad, Muhammad Waqas Arwan Arwan Asmi, Ulul Asnaini Asnaini, Asnaini Asriyana, . Asyadi, Teuku Murisal Azis, Sukron Ibnu Bakri, Asriady Baru Sadarun Basalamah, Salim Baso, Nasir Andi Betutu Senggagau, Betutu Budi Prasetiyo, Budi Budi, Arief Setya Damanhuri Damayanti, Dela Rista Darusman, Mhd. Ricky Digbun, Limpu I. Dimas, Dimas Disnawati Disnawati, Disnawati Diyah Ulhaq, Aura Djauhar, Asri djufri, ilham Dwi Koerniawati Dyah Ayu, Dyah edy susanto Eko Harianto, Eko Elman Johari EM Yusuf Iis Fadhlillah, Farhan De Fadjar Noer Dzaman Putra Metha, Muh Fadli, Bagus Muhammad Faisal Faisal Fajriani, Nurulia Farida, Eka Fateah, Nur Fathorrahman Fathorrahman, Fathorrahman Fatma Hetami Fauzan . Fauzi Fauzi Finawan, Aidi Firdaus, M. Arya Fuad Rahman Ghufron, Zaki Gunawan, Rolly Hairuddin, Sitti Hartati Hakim, M Faris Al Hakim, M. Faris Al Hamzah Hamzah Hapsyah, Ayu Siti Hardiana, Hardiana Haris Al-Muridhillah, Sultan Hartono, Rudi Hasanuddin Hasanuddin Hasbullah, Amilia Hatma, Muhammad Iksan Hayati, Siti Rahmah Heriansyah Hermawansyah Hermawansyah Hidayanti, Ida E. Husein, Muhammad Ahmi I Wayan Suastra I Wayan Sudiarta Ibrahim Ibrahim Ika Sartika Ilzamudin Indradewa, Rhian Ira Ira, Ira Islahudin Isnah, Isnah Istiqomah, Rofita Itaniyah, Siska Johri Sabaryati, Johri Joyo, Harisman Judijanto, Loso Jumanto Jumanto Jumanto, Jumanto Junaidi Junaidi Jupri Jupri Karjuniwati, Karjuniwati Keumala, Syafia Aisyah Khaeroni, Khaeroni Khairil Anwar Khoirunnurfauzan, M. Raka Alfansyah Kolibongso, Duaitd Kresnasari, Dewi Kuakul, Yuttana Kurnia, Wahyu Kusmiati, Eti Kusni, Nikmatullah La Ode Abdul Rajab Nadia La Ode Alirman Afu, La Ode Alirman La Ode M. Yasir Haya, La Ode M. Lannai , Darwis Lawelle, Sjamsu Alam Linda Sekar Utami Listya Ningtiyas, Hastanti Loilatu, Bihima Maghfirah, Wina Maimun Maimun Manja Meyky Bond, Manja Meyky Marwan Marwan Misnawati Misnawati Mohammad Irfan Muh. Juliman, Aminasry Muhammad Aminullah, Muhammad Muhammad Fajar Purnama Muhammad Idris Muhammad Muhammad Muhammad Ramli Muhammad Thaib Hasan Muhammad Trial Fiar Erawan Muhammad Yani Muhandas, Ramon Muharram, Mahatir Muliadi Munir Yusuf, Munir Musaddad, Endad Muslim Muslim Afandi Muslimah Muslimah Musni, La Ode Muvida Muvida Nadia, La Ode Abdul Rajab Nasrulloh, Yufii M Nasser, Rahmawati Ni Ketut Suarni Ningsih, Nurwidia Nirsantuni, Baiq Nono Sutrisno NUR AENI Nur Amelia, Riska Nur Hidayati Nurhayati, Naimila Nuru Ramadhani, Salsabila Nurul Fahira , Andi Pamungkas, Dimas Hardi Pangerang, Utama K Pelu, M Faisal A R Permana, Beny Pramukti, Andika Pratiwi, Indy Ari Puad, Lalu Mohammad Abid Zainul Putra, Devrian Ali Putri, Iin Karmila Qotadah, Hudzaifah Achmad Rachmaniar Myrianda Dwiputri Rahmadani Rahmadani Rahman, Arwan Arif Rahmaniar Rahmaniar, Rahmaniar rahmawati, Eli Rahmawati Rahmayani, Putri Rakainsa, Senda Kartika Ramadan, Yusril Muh Rico Nur Ilham Ridlo, M Rasyid Rika Syahadatina Riza Arifudin Rizal, Chairul Rohmah, Sasqia Rohman, Aria Fatur Rohmaniyah, Rohmaniyah Rohmatunisa, Putri Rahayu Rukmana, Alvi Rumra, M. Yamin Ruslaini Ruslaini Rusman, Rizal Rusydi Rusydi Sabani, Fatmaridah Sabilu, Kadir Safrilsyah Safrilsyah Saharuddin Sainul, Salmila Salahudin Salahudin Salam, Nur Aini Salsabila, Nabil Salwiyah S, Salwiyah Salwiyah Salwiyah Salwiyah, Salwiyah Sam'an, Muhammad Saridewi, Fiqra Sarini Yusuf Sauri , Sopiyan Sauri, Sopiyan Setiawansyah Setiawansyah Shaleh , Musliha Sipayung, Baren Sitna Hajar Hadad Sitti Chaeriah Ahsan Sitti Patimah Slamet Budi Prayitno Suharyono Suharyono Suhendi, Fika Dita Suhendra Suhendra Sukmawati, Nilam Surni, Surni Surya, Citra Larashati Suud, Fitriah M. Syahadatina, Rika Syamsu Hadi Syarif, Deny Lukman Syuhada, Muhammad Nadhif Syukri Syukri Taufiqqurrahman, Taufiqqurrahman Tenriabeng, Indri Maharani Thahir, Musa Thongkaew, Krishna Tiagita, Freddrick Titah Kinasih Ubaidillah Ubaidillah Ummi Wahyuni Ustman Ustman Vebrianto, Rian VERAWATY SITUMORANG, CHRISTINA Wahyudi, Jarot Wahyuni Munir, Nur Wahyuni, Ummi Warsandi, Ishaq Wicaksono, Suntoro Widaningsih, Fitri Widhihastuti, Endah Widhiya Ninsiana Wijaya, Anung Yahya Nur Ifriza YANITA YANITA, YANITA YANTO YAKSEB Yassir Yassir Yovita Yovita Yuri Rahmanto Yuslan, Yuslan Yusoff, Mohd. Zailani Mohd. Zarkasih Zarkasih Zubaidah Amir MZ Zulkarnain, Zulkarnain