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All Journal Jurnal ULTIMA Accounting Journal of Community Service (JCOS)
Klemensia Erna Christina Sinaga
Universitas Sanata Dharma
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health

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PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA) Anthonia Ditha Sendy Pratiwi; Klemensia Erna Christina Sinaga
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3162

Abstract

Abstract— This study aims to determine the effect of Motivation, Tax Knowledge, and Tax Sanctions on Tax Compliance in the Yogyakarta Primary Tax Service Office. The purpose of this research is motivated by the low compliance of individual taxpayers in fulfilling their obligations in the field of taxation. This research was conducted using a quantitative approach. The research data is in the form of primary data and data collection is carried out by distributing questionnaires to individual taxpayers in the Region of the Yogyakarta Primary Tax Service Office. The sampling technique used probability sampling with a sample size of 125 respondents. Data analysis technique using multiple linear regression analysis method. The conclusion of this study shows that Tax Motivation and Knowledge have an effect on Tax Compliance, while Tax Sanctions have no effect on Tax Compliance in the Region of the Yogyakarta Primary Tax Service Office. It is known from the Tax Motivation and Knowledge that it has a t count > t table with a significant value <0.05, which means that with an increase in Tax Motivation and Knowledge owned by each taxpayer, it will also increase tax compliance. Tax sanctions have a value of t count < t table with a significant value > 0.05 which indicates that administrative sanctions and criminal sanctions given to taxpayers do not cause a deterrent effect in tax compliance. Keywords: Motivation; Knowledge; Sanctions; Compliance; Taxes
ROBOT WOBOT SEBAGAI MEDIA PENGENALAN MATERI STEAM PADA PEMBELAJARAN ANAK USIA DINI DI TK-PG KALYCA MONTESSORI SCHOOL Bertha Bintari Wahyuajati; Sukma Meganova; Martinus Bagus Wicaksono; Baskoro Latu Anurogo; Klemensia Erna Christina Sinaga
Journal of Community Service (JCOS) Vol. 1 No. 3 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/jcos.v1i3.391

Abstract

Pengabdian masyarakat oleh Tim Dosen USD ini dilaksanakan di TK PG Kalyca Monstessori School, Yogyakarta. Kegiatan anak  anak dalam belajar akan lebih menarik jika mereka langsung mendapatkan pengalamannya. Selain itu usia anak - anak usia dini adalah usia dimana mereka sangat tertarik belajar hal – hal baru. Pembelajaran untuk anak anak ini lebih dapat tersampaikan jika dilakukan sambil bermain.Oleh karena itu pengabdian yang dilakukan bertujuan memperkenalkan STEM dengan metode bermain merangkai robot Wobot. Robot edukasi ini digunakan sebagai pembelajaran anak  anak mengenal Gerakan mekanik yang dipicu oleh daya dari baterai. Metode yang dgunakan adalah perakitan dua komponen robot yaitu baterai dan kaki  kaki robot. Pelaksanaan dibantu tim sekolah robot dan guru – guru pendamping dari TK PG Kalyca. Kegiatan ini dievaluasi menggunakan kuisioner yang ditujukan kepada guru pendamping dan orang tua yang hadir. Respon yang didapatkan menyimpulkan bahwa kegiatan pembelajaran menggunakan media robot penting, menarik dan disarankan untuk melaksanakan kegiatan tersebut secara berkala.
Co-Authors Anthonia Ditha Sendy Pratiwi Baskoro Latu Anurogo Bertha Bintari Wahyuajati Martinus Bagus Wicaksono Sukma Meganova