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PENGARUH KUALITAS PELAYANAN DAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK MADYA BANDUNG SATU Muhtarudin, Muhtarudin; Amelia, Cindy; Rudiana, Rudiana; Herawati, Tuti; Maryani, Neni
Jurnal Digitalisasi Akuntansi Vol 3 No 2 (2025): Jurnal Digitalisasi Akuntansi
Publisher : LPPM IDE LPKIA

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Abstract

Tingkat kepatuhan wajib pajak akan sangat menentukan besaran penerimaan pajak. Sehingga dibutuhkan pemberian pelayanan yang baik dan diberikan sanksi pajak bagi wajib pajak yang melanggar. Tujuan dari penelitian ini adalah untuk mengetahui seberapa kuat pengaruh yang dihasilkan dari kualitas pelayanan, dan sanksi administrasi yang sudah diberikan untuk meningkatkan kepatuhan wajib pajak badan yang terdaftar di KPP Madya Bandung Satu. Dalam penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal komparatif. Penelitian ini menggunakan variabel bebas (X) yaitu Kualitas Pelayanan (X1), Sanksi Administrasi Pajak (X2) dan variabel dependen (Y) yaitu Kepatuhan Wajib Pajak Badan. Jenis data dari penelitian ini adalah sekunder dengan melakukan pengumpulan data secara survey, observasi, wawancara, dan studi dokumentasi. Serta menggunakan teknis analisis regresi linier sederhana, dan pengujian hipotesis (koefisien determinasi & korelasi, uji F, uji T) menggunakan software SPSS 26. Hasil penelitian ini menunjukan bahwa Kualitas Pelayanan dan Sanksi Administrasi Pajak secara simultan berpengaruh dengan RSquare 1.000. Sehingga secara parsial kedua variabel independen memiliki hubungan sangat erat terhadap Kepatuhan Wajib Pajak Badan yang dimana standar koefisien (thitung) = 7,320 + 7,894 lebih besar dari distribusi nilai yang sudah ditentukan (ttabel) = 3,182
EVALUASI STRATEGI KEPALA PERPUSTAKAAN SEKOLAH DALAM MENINGKATKAN MINAT BACA SISWA DI SMPN 6 KARAWANG BARAT Amelia, Cindy; Permana, Hinggil; Mustofa, Taufik
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48402

Abstract

This study aims to evaluate the strategies of the school library head in increasing students' reading interest at SMPN 6 Karawang Barat. This study uses a descriptive qualitative approach with descriptive methods. Data collection techniques include observation, interviews, and documentation with key informants, namely the head of the school library, librarians, and students. Data analysis is conducted through data reduction, data presentation, and drawing conclusions. The results of this study indicate that strategy formulation is carried out systematically through coordination meetings involving the library head and librarians. The implementation of strategies includes monthly joint reading activities held in the schoolyard, literacy tree programs in each class, reading corners, and literacy competitions. Strategy evaluation is conducted routinely on a monthly, semester, and annual basis using indicators such as the number of visits, book borrowing, observations, and coordination meetings. The evaluation results showed an increase in students' reading interest, although it is not yet optimal. In conclusion, the library head's strategy has been running quite well but still requires improvements in the addition of book collections and facilities.
Perancangan Konsep Desain Kemasan Makanan Kucing Menggunakan Metode Kansei Engineering Puspasari, Risma Ayu; Amelia, Cindy; Pangestu, Bayu Prayogo; Sari, Novi Purnama
Performa: Media Ilmiah Teknik Industri Vol 22, No 2 (2023): Performa: Media Ilmiah Teknik Industri
Publisher : Industrial Engineering, Faculty of Engineering, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/performa.22.2.80744

Abstract

Kemasan pada Makanan Kucing saat ini masih menggunakan plastik flexible tanpa dilengkapi dengan beberapa fitur seperti buka tutup sehingga menyulitkan dalam proses penggunaan, mudah bercecer, dan mempercepat proses oksidasi pada produk. Sebanyak 83,4% responden konsumen Makanan Kucing menyatakan bahwa kemasan tersebut masih kurang layak. Oleh karena itu, penelitian ini bertujuan untuk menentukan konsep desain kemasan Makanan Kucing berdasarkan preferensi konsumen. Metode yang digunakan pada penelitian ini yaitu Kansei Engineering dengan analisis metode Principal Component Analysis (PCA). Kansei Engineering merupakan salah satu metode pengembangan kemasan yang mampu menginterpretasikan emosional konsumen. Hasil dari penelitian ini menghasilkan 46 sampel kemasan dan 50 Kansei Word yang dievaluasi menggunakan kuesioner Semantic Differential dengan 30 responden. Hasil konsep yang diperoleh adalah 2 PC yang terdiri dari PC 1, yaitu “Useable & Safety” dan PC 2, yaitu “Menarik & General”.
Keripik Kulit Singkong sebagai Upaya Pemanfaatan Limbah Bernilai Ekonomis di UMKM Keripik Selo Gedong Adi, Prakoso; Mulyani, Rizka; Wibowo, Citra Bherly Fantika; Khirana, Ragil Siwi Puspa; Kurniawati, Anisa; Maharani, Arum Puspa; Afif, Bowis Fatwa; Wardani, Ceut Halimah Heca; Amelia, Cindy; Damayanti, Dea Yoana Putri; Irawati, Dewi; Cahyani, Hanifah Eka; Falih, Amiwiti Fayyadh Islami; Lazuardi, Earlian Zaka Bintang
PRIMA: Journal of Community Empowering and Services Vol 7, No 1 (2023): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/prima.v7i1.65598

Abstract

Cassava Peel Chips as an Effort to Utilize Economic Value Waste in Keripik Selo Gedong MSME. Micro Small Medium Enterprise (MSME) Selo Gedong Chips has produced various chips, including cassava, banana, and bote. The obstacle is that cassava peel waste, which reaches 20% of the total cassava produced so far, has only been used as animal feed and has not been widely used for human consumption. Even though cassava peel still has the potential to be a healthy food because its fiber content is 15.20% (w/w). However, the high content of cyanide acid (HCN) (419.8 mg/kg) and its toxic nature is a weakness so it needs to be treated to reduce the toxicity. This activity aims to process cassava peel waste into cassava peel chips with economic value. To increase the selling value of the cassava peel chips, a cassava peel chip oil drainer was provided to increase the product's shelf life and attractive packaging was introduced for the cassava peel products. Based on the results of training in making cassava peel chips, soaking in salt for three days succeeded in reducing cyanide acid levels to a concentration suitable for consumption, namely 4.32 ppm. The formulations most preferred by the panelists were the balado flour and original flour formulations. One 80-gram package of cassava peel chips can be sold for IDR 6,500.00. Judging from the evaluation aspect, the enthusiasm of the training participants in making cassava peel chips has a high score. Apart from that, looking at the skill aspect, participants were able to produce cassava peel products that were safe to consume and crunchy with attractive packaging.