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Pengaruh Surat Teguran, Surat Paksa Dan Spmp Terhadap Pencairan Tunggakan Pajak Pada Direktorat Jenderal Pajak: Indonesia Ruben, Ludwiyk; Rizqi, Vini
Accounting Research Journal Vol. 1 No. 1 (2022): Accounting Research Journal (September 2022 - February 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.600

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh penerbitan surat teguran, surat paksa dan surat perintah melaksanakan penyitaan terhadap pencairan tunggakan pajak. Data yang digunakan adalah data sekunder yang diambil dari Laporan Tahunan Direktorat Jenderal Pajak periode tahun 2012 sampai dengan 2017. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dan menggunakan analisis regresi linier berganda. Hasil dari penelitian menunjukkan bahwa hasil uji hipotesis secara parsial hanya surat teguran serta surat paksa yang berpengaruh signifikan terhadap pencairan tunggakan pajak. Sementara surat perintah melaksanakan penyitaan tidak berpengaruh terhadap pencairan tunggakan pajak. Tetapi secara simultan variabel surat teguran serta surat paksa dan surat perintah melaksanakan penyitaan berpengaruh terhadap pencairan tunggakan pajak.
Analysis of the Effectiveness of Professional Development Programs, School Committee Participation, and Government Support on Teacher Performance in East Java Priyana, Yana; Rizqi, Vini; Mayasari, Nanny
West Science Interdisciplinary Studies Vol. 2 No. 09 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i09.1304

Abstract

This study examines the influence of government support, professional development programs, and school committee participation on teacher performance in East Java, Indonesia. Using a quantitative approach, data were collected from 230 teachers and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results reveal that government support has the strongest positive effect on teacher performance, followed by professional development programs and school committee participation. Together, these factors explain 57.7% of the variance in teacher performance. The findings highlight the importance of comprehensive strategies to improve teacher performance, emphasizing the need for strong government policies, continuous professional development, and active community involvement. The study provides valuable insights for policymakers and educational leaders seeking to enhance the quality of education through improved teacher performance.
Strategies For Using Learning Media To Increase Stimulus For Reading Comprehension And Recognizing Surrounding Objects Among Children Hanayanti, Citra Siwi; Subroto, Desty Endrawati; Fujiono, Fujiono; Roda'i, Muhammad; Rizqi, Vini
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i03.2522

Abstract

The importance of exploring strategies for using learning media in enhancing the stimulus of reading comprehension and recognition of objects around children. The method used is literature review, which involves analyzing various studies and scientific sources related to this topic. The results showed that interactive learning media such as educational apps, picture books, and augmented reality (AR) can significantly improve children's reading comprehension and object recognition. However, challenges such as lack of access to quality media and teachers' ability to use them need to be addressed. Recommendations include improving access to quality media, teacher training and parental involvement in the learning process.