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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

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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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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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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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.

IMPLEMENTASI METODE PREVIEW QUESTION READ REFLECT RECITE REVIEW DALAM MENINGKATKAN KEMAMPUAN MEMBACA SISWA PADA MATA PELAJARAN BAHASA INDONESIA KELAS IV DI SEKOLAH DASAR NEGERI 04 PERIGI LIMUS TAHUN PELAJARAN 2023-2024 Sherin Novisyah; Eliyah Eliyah; Asyruni Multahada
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 2 No. 10 (2024): Oktober
Publisher : ADISAM PUBLISHER

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The aim of this research is to reveal: 1) Describe the teacher's planning for using the PQ4R method to improve the reading skills of class IV students at SDN 04 Perigi Limus for the 2023-2024 school year?; 2) Describe how the PQ4R method can improve the reading ability of students in class IV at SDN 04 Perigi Limus in the 2023-2024 school year?; 3) Describe students' reading abilities after applying the PQ4R method in class IV Indonesian language lessons at SDN 04 Perigi Limus for the 2023-2024 school year? This research uses a qualitative approach and a type of classroom action research. Data collection techniques use interviews, observation and documentation. The data analysis techniques used are data collection, data reduction, data display and conclusions. The research results show that; 1) The planning made by the teacher uses PQ4R (Preview, Question, Read, Reflect, Recite and Review) as in general learning, such as the activity steps in the introduction, core and closing activities. Planning is designed for two cycles. The second cycle is the result of reflection with changes to the preparation of learning materials using the demonstration method. 2) Implementation of learning according to the one week reflection learning plan for PQ4R (Preview, Question, Read, Reflect, Recite and Review) with reading activities from demonstrations and listening to explanations of PQ4R. Implementation of learning in cycles one and two as planned in cycle one using the PQ4R method by reading and analyzing stories in books. Based on the results of reflection by adding activities other than reading books by observing and listening to videos displayed on the projector. 3) Based on the results of the classroom action research that has been presented, the research can be concluded as follows: The use of the PQ4R method can improve students' reading skills in the subject Indonesian class IV. With the complete reading ability of students in cycle I amounting to 67,85% and in cycle II amounting to 84,52%. So, from cycle I to cycle II students' reading ability increased by 16.67%.

PENGARUH ROMBONGAN BELAJAR TERHADAP KOGNITIF SISWA DALAM MATA PELAJARAN MATEMATIKA DI SD NEGERI 01 MENTAWA TAHUN PELAJARAN 2023-2024 Sabariah Sabariah; Eliyah Eliyah; Mutazam Mutazam
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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This thesis discusses the Influence of Study Groups on Student Cognition in Mathematics Subjects at SDN 01 Mentawa for the 2023-2024 Academic Year. This study has three objectives, namely: 1) Describe students' cognition according to the standards of the study group in mathematics subjects at SDN 01 Mentawa for the 2023-2024 Academic Year. 2) Describe the cognition of students if they exceed the standards of the study group in mathematics subjects at SDN 01 Mentawa for the 2023-2024 Academic Year. 3) Determine the significant influence between the study group and students' cognition in mathematics subjects at SDN 01 Mentawa for the 2023-2024 Academic Year. This study uses a quantitative approach and a type of comparative research with the secondary data analysis (ADS) research method. The data collection technique uses documentation. The data analysis technique uses validity tests, reliability tests, normality tests, and homogeneity tests. The results of the study showed that: 1. Cognitive results that were in accordance with the standards of the study group in mathematics subjects from the results of the SPSS analysis obtained a mean value or average value of PTS mathematics class III B of 58.92. The median value is 55. The value that often appears (mode) is 67. The range is obtained by subtracting the maximum and minimum values of 92 – 30 = 62. The total number of data is 1,650. 2. Cognitive results that exceeded the standard of the study group in mathematics subjects from the results of the SPSS analysis obtained a mean value or average score of PTS mathematics class III A of 55.13. The median value is 50. The value that often appears (mode) is 42. The range (data range) is obtained by subtracting the maximum and minimum values of 100 – 17 = 83. The total number of data is 1,654. 3. The results of the SPSS analysis obtained a value of Z = -0.885 and Sig./p = 0.376 > 0.05. Thus, it can be concluded that Ho was accepted and Ha was rejected. This means that there is no significant influence between the number of study groups that exceed the standard and those that meet the standards in mathematics subjects.

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