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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Atika Syafitri, Atika
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Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTASI PERATURAN MENTERI KEUANGAN (PMK) NOMOR 91/PMK.03/2015 TENTANG PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI DI KPP PRATAMA PEKANBARU SENAPELAN Syafitri, Atika; ", Mayarni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 3, No 2: WISUDA OKTOBER 2016
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Tax are the primary source of state funds and development, thus tax is potential enough to determine the development success. The goverment efforts to improve tax revenue from tax sector keeps increased, one of them is improve the legislative regulations,thus tax’s regulation will be received by the society. The aim of this study is to describe the implementation of Minister of Finance Regulation No. 91/PMK.03/2015 inKPP Pratama Pekanbaru Sanepelan about removal or reduction of administration sanction and to identify the factors that affect its implementation.Concept of the theory used is policy implementation model of Van Meter Van Horn says there are 6 (six) indicators to measure the success of public policy implementation, namely: standards and policy objectives, policy resources, communication activity between organizations and activities executor, the executor characteristics, socio-economic and political conditions, dispositions and attitudes implementors. This study used a qualitative descriptive study. In collecting the data, the authors use the technique of observation and interview. By using key informants as a source of information and data analysis.The result of this study shown that the implementation Minister of Finance Regulation No. 91/PMK.03/2015 inKPP Pratama Pekanbaru Sanepelan is maximal especially in policy resources indicator, whereas in the other indicators are quite good. This study also identify two factors that affect the policy’s implementasion are the awareness of the implementer (tax workers and tax payers) and economic conditions. According to this study, KPP Pratama Pekanbaru Senapelanshould control the tax payers directly and manage them. It also needs to improve the awareness of tax payers toward the fasilities that provided, thus it would increase the willness of the tax payers to pay the tax in Pekanbaru.Key Words: Implementation, Regulation, Reduction of Penalty
PENGARUH PEMBERIAN PENGUATAN TERHADAP MOTIVASI BELAJAR PENDIDIKAN AGAMA ISLAM SISWA DI SD NEGERI 081232 SIBOLGA Khairunnisa, Khairunnisa; Pradifta, Dimas; Syafitri, Atika
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 10 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i10.2023.4942-4948

Abstract

Penelitian ini bertujuan untuk menganalisis: (1) Apakah pemberian penguatan memiliki pengaruh terhadap motivasi belajar siswa. (2)   Bagaimana pengaruh pemberian penguatan terhadap motivasi belajar pendidikan agama Islam siswa kelas V dan VI di  SD Negeri 081232 Sibolga. Jenis Penelitian ini adalah kuantitatif dengan metode  survey. Sampel penelitian ini ditetapkan sebanyak 37 reponden. Teknik pengumpulan data penelitian melalui observasi, wawancara dan penyebaran instrumen penelitian (angket). Pada instrumen penelitian dilakukan validitas dan reliabiitas. Hasil uji validitas diperoleh seluruh item lebih besar dari rtabel pada taraf 5%, yaitu 0,325, maka instrumen penelitian dinyatakan valid. Pada uji reliabilitas diperoleh hasil Cronbach's Alpha 0,767 dan 0,800 0,600 dengan kategori tinggi dan kuesioner dapat dinyatakan reliabel atau memiliki konsistensi. Hasil uji normalitas varibel X dan Y 0,085 dan 0,200 0,05 pada Kolmogorov-Smirnov dan 0,059 dan 0,452 0,05 pada Shapiro Wilkdan dapat dinyatakan normal. Hasil uji linieritas diperoleh hasi 0,892 0,05 dapat dinyatakan linier (terdapat hubungan yang linier antara variabel bebas dengan variabel terikat). Uji hipotesis menggunakan korelasi statistik product moment diperoleh hasil 0,446 0,05, maka dapat dinyatakan bahwa pemberian penguatan memiliki pengaruh terhadap motivasi belajar siswa SD Negeri 081232 Sibolga dan hipotesis yang diajukan dapat diterima.
Co-Authors Khairunnisa Khairunnisa Mayarni Mayarni Pradifta, Dimas