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PENGARUH APLIKASI, PEMAHAMAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN MEMBAYAR PBB Rahmawati, Eka Septia; Sadiqin, Amin; Hamid, Abdul; Kurniawan, Taufik
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

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Abstract

Land and Building Tax (PBB) is a local tax administered by the regional government. The aftermath of the Covid-19 pandemic has resulted in a downturn in the community's economy, impacting laws and regulations that restrict direct interactions and subsequently affecting tax revenue. To address these challenges, digital technology has been employed. This study aims to investigate the impact of tax application (X1), understanding of taxation (X2), and tax sanctions (X3) on tax compliance (Y). Applying attribution theory and utilizing quantitative research methods, primary data were collected through a questionnaire and analyzed using SPSS 26.00. The findings reveal that tax applications (X1) and understanding of taxation (X2) individually influence compliance with PBB payments (Y), as do tax sanctions (X3). Additionally, collectively, X1, X2, and X3 exhibit a simultaneous effect on variable Y
Analysis of the Effectiveness Value of the Coconut Fiber (Cocos nucifera L) Absorption Coefficient as a Sound Dampener Nurjannah, Indra; Rahmawati, Eka Septia; Habibah, Habibah; Nuryadin, Atin; Subagiyo, Lambang; Haryanto, Zeni
Journal BEARINGS: Borneo Mechanical Engineering and Science Vol 3, No 1 (2024)
Publisher : Faculty of Engineering, Universitas Borneo Tarakan

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Abstract

In this modern era, noise has become an increasingly common and significant problem in everyday life, thus requiring the use of sound absorbers to address this noise issue. This research created a sound absorber using coconut husk waste through the impedance tube method. Sound absorbers can be made by utilizing readily available waste materials, such as coconut husk waste. The effectiveness value of the coconut fiber absorption coefficient was tested using the impedance tube. The research method employed was the impedance tube method, with variations ranging from level 1 to level 5 and frequencies of 200 Hz, 400 Hz, 600 Hz, and 800 Hz. The impedance tube lengths used in this study were 50 cm and 100 cm. The highest absorption result at a tube length of 50 cm was found at level 1 with a frequency of 200 Hz. At a tube length of 100 cm, the highest absorption value was observed at level 2 with a frequency of 600 Hz. Based on this research, it was concluded that coconut husk can minimize noise and serve as an effective sound absorber.