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All Journal Journal on Education JURNAL LENTERA AKUNTANSI Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora
Riska Aulia Noor
Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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TINGKAT KEPATUHAN PEDAGANG BESAR PASAR ANTASARI DAN PASAR HARUMANIS ATAS PAJAK PENGHASILAN (PPh) PASAL 21 PADA KOTA BANJARMASIN TAHUN 2022 Riska Aulia Noor
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.717

Abstract

The problem raised in this study is the level of corporate taxpayer compliance with the tax law regarding income tax article 21. This research uses a descriptive comparative research type, namely research that aims to provide an overview of the comparison of compliance of wholesalers in Antasari market and Harum Manis market Banjarmasin on Income Tax (PPh) article 21. The test results were carried out using the separated variance t-test (independent sample test). The results showed that the level of tax compliance for wholesalers of the Antasari market in the category of tax compliance levels for wholesalers of the Harum Manis market had a high level of tax compliance. The tax compliance of the wholesalers of the Antasari market and the Harum Manis market has a significant difference, where the level of tax compliance on income tax for the traders of the Harum Manis market has a higher level of compliance than the level of compliance held by the wholesalers of the Antasari market.Keywords: Income Tax, Tax Compliance
Strategi Komunikasi OJK Regional 9 Kalimantan dalam Mengedukasi Literasi dan Inklusi Keuangan Kepada Masyarakat Amelia Puspita; Devia Hetty Hernany; Riska Aulia Noor
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5706

Abstract

In the era of the industrial revolution 4.0 5.0, it is interpreted as leading to high competition in various sectors that are in direct contact with society's needs. Because at this time society is required to live side by side with technology, master and utilize technology. However, the fact is that the level of digital literacy in Indonesia is still very low. Looking at the aspect of communication activities, the ease of obtaining information, digital transactions, digital capital, etc. can be accessed easily and quickly without having to do activities outside the home. Not only that, there are also negative impacts on society such as digital technology services. Therefore, implementing an integrated regulatory and supervisory system for all activities in the financial services sector that is clearly regulated is the main concern of the Financial Services Authority (OJK). Based on the explanation presented, the author is interested in conducting research on "Communication Strategy of the Regional 9 Kalimantan Financial Services Authority (OJK) in Educating Financial Literacy and Inclusion to the Community." The research, which will be carried out over a period of eight months, is aimed at finding out the Kalimantan Regional 9 Financial Services Authority (OJK) Communication Strategy in Educating and Financial Inclusion to the Community. The research method used is a qualitative method. Design data collection techniques using interview and documentation techniques. Then design data analysis using qualitative analysis techniques. (;).
Public Trust Pada Komisi Pemilihan Umum Provinsi Kalimantan Selatan (Studi Kasus Di Kelurahan Mawar Kecamatan Banjarmasin Tengah) Fika Fibriyanita; Irma Muliana; Sitna Hajar Malawat; Riska Aulia Noor; Deli Anhar
Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Vol. 6 No. 2 (2026): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/iso.v6i2.3758

Abstract

Tujuan penelitian ini untuk menganalisis tingkat kepercayaan publik (public trust) terhadap Komisi Pemilihan Umum (KPU) Provinsi Kalimantan Selatan pasca pelaksanaan Pilkada 2020 dan Pemilu 2024, dengan studi kasus di Kelurahan Mawar, Kecamatan Banjarmasin Tengah. Fokus penelitian diarahkan pada lima indikator kepercayaan publik, yaitu komitmen, ketulusan, kejujuran, kompetensi, dan keadilan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui wawancara mendalam terhadap tujuh informan yang dipilih menggunakan teknik purposive sampling, terdiri dari dua pegawai KPU Provinsi Kalimantan Selatan dan lima masyarakat setempat, serta didukung oleh dokumentasi dan data sekunder. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi kondensasi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa tingkat kepercayaan publik terhadap KPU Provinsi Kalimantan Selatan di Kelurahan Mawar tergolong rendah karena Masyarakat jelas sangat melihat adanya pilih kasih atau dalam artian ada nya kolusi dari para penguasa. Pada aspek komitmen, KPU dinilai belum bisa konsisten dalam pelaksanaan tahapan pemilu. Aspek ketulusan telah ditunjukkan melalui penyediaan informasi dan layanan berbasis digital, namun belum dirasakan secara merata oleh masyarakat. Kejujuran KPU masih dipertanyakan akibat adanya dugaan pelanggaran dalam penyelenggaraan pemilu sebelumnya yang mana terlihat jelas perbedaan penetapan calon pemimpin. Dari sisi kompetensi, KPU dinilai cukup baik dalam aspek teknis penyelenggaraan pemilu, tetapi masih lemah dalam edukasi politik dan peningkatan partisipasi publik. Sementara itu, aspek keadilan dianggap belum terpenuhi, terutama terkait kurangnya transparansi dalam pengambilan keputusan strategis. Simpulan penelitian ini menegaskan bahwa meskipun KPU telah menjalankan fungsi kelembagaannya, kepercayaan publik belum terbangun secara optimal dan memerlukan perbaikan berkelanjutan dalam transparansi, komunikasi publik, dan keadilan penyelenggaraan pemilu.
Co-Authors Amelia Puspita Deli Anhar Devia Hetty Hernany Fika Fibriyanita Irma Muliana Sitna Hajar Malawat