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All Journal ADIBA: Journal of Education JRAP (Jurnal Riset Akuntansi dan Perpajakan) JURNAL PENDIDIKAN DAN KEGURUAN
Eliyah Eliyah
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Penerapan Self Assessment, Pengetahuan Wajib Pajak, Pemeriksaan Pajak dan pada Kepatuhan Wajib Pajak Eliyah Eliyah; Arles P. Ompusungu; Nur Hidayat
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.354 KB) | DOI: 10.35838/jrap.2016.003.01.8

Abstract

A B S T R A C T Taxpayer compliance is influenced by several factors such as the application of self assessment, knowledge taxpayer and tax audit. The purpose of this study was to determine the effect of the application of self assessment and knowledge taxpayer to tax audit and its impact on tax compliance. The population in this study is the taxpayer Hotel and Restaurant in South Jakarta Administration City Region for period 2008 – 2012. The sample used in this study were 200 Hotel and Restaurant taxpayer. Methods of data analysis and path analysis with the help of software Lisrel 8.51. Qualitative data were collected through a questionnaire was converted into interval data through the transformation of MSI so it can be analyzed statistically. Statistical tests using path analysis test value obtained on the first sub structure testing result that directly and indirectly influence the implementation of self assessment, knowledge taxpayer to tax audits by 38.20% with positive direction. The second sub structure testing result that directly and indirectly influence the implementation of self assessment, knowledge taxpayer and tax audits on tax compliance of 60.45% with positive direction. A B S T R A K Kepatuhan Wajib Pajak sangat dipengaruhi oleh beberapa faktor diantaranya adalah penerapan self assessment, pengetahuan wajib pajak dan pemeriksaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh penerapan self assessment dan pengetahuan Wajib Pajak terhadap pemeriksaan pajak dan dampaknya pada kepatuhan Wajib Pajak. Populasi dalam penelitian ini adalah Wajib Pajak Hotel dan Restoran di Wilayah Kota Administrasi Jakarta Selatan untuk periode 2008-2012. Sampel yang digunakan dalam penelitian ini sebanyak 200 Wajib Pajak Hotel dan Restoran. Metode analisis data menggunakan analisis deskripsi dan analisis jalur (Path Analysis) dengan bantuan software Lisrel 8.51. Data kualitatif yang dikumpulkan melalui kuesioner dikonversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil pengujian statistik menggunakan path analysis (analisa jalur) diperoleh nilai pada pengujian sub struktur pertama yaitu pengaruh langsung maupun tidak langsung penerapan self assessment dan pengetahuan Wajib Pajak terhadap pemeriksaan pajak sebesar 38,20% dengan arah yang positif. Hasil pengujian sub struktur kedua yaitu pengaruh langsung dan tidak langsung penerapan self assessment, pengetahuan Wajib Pajak dan pemeriksaan. JEL Classification: H26
PERSEPSI GURU PAMONG TERHADAPKETERAMPILAN MENGELOLA KELAS GURU PRAKTIK PENGALAMAN LAPANGAN INSTITUT AGAMA ISLAM SAMBAS ANGKATAN 2019 DI SDS TARBIYATUL ISLAM Haliza Nur Putri; Eliyah Eliyah; Sera Yuliantini
ADIBA : JOURNAL OF EDUCATION Vol. 4 No. 4 (2024): OKTOBER
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This thesis discusses the Perceptions of Civil Service Teachers on Class Management Skills of Practical Field Experience Teachers at the Sambas Islamic Institute Class of 2019 at SDS Tarbiyatul Islam. This research has two objectives, namely: 1) Describe the skills of the 2019 IAIS Sambas Field Experience Practice teachers in managing classes at SDS Tarbiyatul Islam. 2) Describe the teacher's perception of the skills of the 2019 IAIS Sambas Field Experience Practice teachers in managing classes at SDS Tarbiyatul Islam. This research uses a qualitative approach and a phenomenological type of research. Data collection techniques use interviews and documentation. The data analysis technique uses data reduction, presenting data and drawing conclusions. The data validity checking technique uses triangulation and member checking. The research results show that: 1. The skills of the 2019 IAIS Sambas Field Experience Practical teacher in managing the class apply the principles of class management (warm and enthusiastic, challenge, variety, flexibility and self-discipline), use an approach to class management, use an approach according to the learning conditions faced, organize study room by paying attention to (seating arrangements, arrangement of teaching tools, arrangement of beauty and cleanliness of the classroom, ventilation and lighting). When controlling learning conditions, PPL teachers try to create conducive learning conditions in several ways (showing responsiveness, dividing attention, giving clear instructions, reprimanding and providing reinforcement, modifying behavior and solving behavior that causes problems). 2. The teacher's perception of the IAIS Sambas Field Experience Practice teacher's skills in managing the classroom has shown good results because they have implemented the principles of classroom management, apart from that the teacher has also been free to use the classroom management approach, organize the learning space and control learning conditions properly. Good.
PENGARUH KEGIATAN EKTRAKURIKULER MUHADHARAH TERHADAP KARAKTER RELIGIUS PERSERTA DIDIK KELAS XII DI MADRASAH ALIYAH YASTI SEKURA TAHUN PELAJARAN 2022/2023 Nadia Nadia; Eliyah Eliyah; Sera Yuliantini
ADIBA : JOURNAL OF EDUCATION Vol. 4 No. 4 (2024): OKTOBER
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to clearly describe: First. How are the extracurricular muhadharah activities at Madrasah Aliyah Yasti Sekura, second, how is the religious character of class XII students at Madrasah Aliyah Yasti Sekura, third is there a significant influence between extracurricular muhadharah activities on improving the religious character of class XII students at Madrasah Aliyah Yasti Sekura in the 2022/2023 academic year. This study uses a quantitative method with a survey research type. Data collection techniques use indirect communication techniques and observation. The data analysis techniques used are percentage, central tendency and simple linear regression. The results of the study concluded that: How are the extracurricular muhadharah activities at Madrasah Aliyah Yasti, namely: First, requiring all students to take part in extracurricular Muhadharah activities. Second All students get a turn to present a lecture or sermon. How is the religious character of class XII students at Madrasah Aliyah Yasti Sekura, namely: First, students are required to pray Zuhur and Asr in congregation until it becomes a habit for students to carry out their obligations as Muslims, second, students have good ethics. Is there a significant influence between muhadharah extracurricular activities on improving the religious character of class XII students at Madrasah Aliyah Yasti Sekura, there is a significant influence between muhadharah extracurricular activities and religious character at MA Yasti Sekura. The R square value = 0.151 or 15.1% is the contribution of muhadharah extracurricular activities to religious character values, while the remaining 84.9% is influenced by other factors, which are explained by other variables not examined in this study.
IMPLEMENTASI SENAM IRAMA DALAM MENGOPTIMALKAN ASPEK PERKEMBANGAN MOTORIK KASAR ANAK USIA DINI DI PAUD REZEKI KARTIASA TAHUN PELAJARAN 2023-2024 Suniza Suniza; Eliyah Eliyah; Sera Yuliantini
JURNAL PENDIDIKAN DAN KEGURUAN Vol. 2 No. 9 (2024): September
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The aim of this research is to reveal: 1) Planning for rhythmic exercises to improve children's gross motor development at PAUD Rezeki Kartiasa for the 2023-2024 academic year; 2) Implementation of rhythmic gymnastics to improve children's gross motor development at PAUD Rezeki for the 2023-2024 academic year; 3) Evaluation of rhythmic gymnastics in improving aspects of children's gross motor development at PAUD Rezeki Kartiasa for the 2023-2024 academic year. This research technique uses a qualitative approach with a phenomenological type of research. Data collection techniques use interviews, observation and documentation. The data analysis techniques used are data reduction, data presentation, and data conclusion. The results of the research show that planning rhythmic gymnastics to improve children's gross motor development at PAUD Rezeki for the 2023-2024 school year is by determining the goal of the activity, choosing the form of activity to be carried out, and choosing the tools and supporting media used. The implementation of rhythmic gymnastics to improve children's gross motor development at PAUD Rezeki for the 2023-2024 academic year is by carrying out activities in the warm-up stage, core stage and cooling down stage. Evaluation of rhythmic exercise in improving children's gross motor development at PAUD Rezeki Kartiasa for the 2023-2023 academic year is by carrying out non-test evaluations, namely interviews and observation evaluations.
Co-Authors Arles P. Ompusungu Asyruni Multahada Haliza Nur Putri Mutazam Mutazam Nadia Nadia Nur Hidayat Sabariah Sabariah Sera Yuliantini Sherin Novisyah Suniza Suniza