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All Journal JUPE : Jurnal Pendidikan Mandala Journal of Management Accounting, Tax and Production
Adawiah, Sriatul
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Economics, Econometrics & Finance Education

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Analisis Mengenai Pemahaman dan Kesadaran Masyarakat Dalam Wajib Membayar Pajak di Sumatera Utara Malasari, Tiur; Aridho, Ahmad; Sitepu, Eka Mei Riska Br; Sinaga, Enjelina; Nainggolan, Johana Andriani; Adawiah, Sriatul
Journal of Management Accounting, Tax and Production Vol 2, No 1 (2024): Maret 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i1.1790

Abstract

Pencapaian target penerimaan Pajak di Sumatera Utara tidak dapat dijadikan acuan atau ukuran untuk menentukkan tingkat kesadaran masyarakat. Dengan adanya upaya yang dilakukan oleh petugas tiap kecamatan ataupun daerah di Sumatera Utara untuk dapat mengajak wajib pajak serta masyarakat dalam pemberian penyuluhan, peningkatan pelayanan serta dalam pemberian penghargaan dapat meningkatkan kesadaran masyarakat untuk membayar Pajak.  Meningkatkan kesadaran wajib pajak terhadap fungsi perpajakan yang dibiayai negara berdasarkan pasal sangat penting untuk meningkatkan kepatuhan wajib pajak (Nugroho, 2006 dalam Muliari dan Setiawan, 2009). Masyarakat harus mewaspadai keberadaannya karena masyarakat masih mendukung UUD 1945 sebagai landasan hukumnya. Jika wajib pajak menyadari hal ini, maka membayar pajak akan menjadi salah satu sumber pendanaan pembangunan Negara.
Minister of Education and Culture Regulation number 51 of 2018 concerning the zoning system for student morality at SMA Negeri 2 Medan Hartika, Dewi; Stepani, Gabriella; Jamaluddin, Jamaluddin; Andriani, Nisa; Yunita, Sri; Adawiah, Sriatul
JUPE : Jurnal Pendidikan Mandala Vol 8, No 4 (2023): JUPE : Jurnal Pendidikan Mandala (Desember)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jupe.v8i4.6387

Abstract

This study evaluates the impact of the zoning system on student morality at SMA Negeri 2 Medan, which is regulated by Permendikbud No 51/2018. Although it aims to equalize access to education, the implementation of the zoning system shows significant changes in students' behavior and morality. The qualitative research method was conducted at SMA Negeri 2 Medan with a focus on direct observation during Civics learning. The results revealed decreased learning motivation, lack of discipline, and reduced responsiveness to teachers' teaching as negative impacts of the zoning system. While it provides equal access to education, it also challenges the management of student morality. Conflicts arise between the implementation of zoning and efforts to shape student character, with academic selection students tending to have better character. Teachers are faced with the additional task of guiding students in ethics and manners. This research provides an in-depth understanding of the social and behavioral impacts of students in the context of education policy. While the zoning system has positive goals, additional strategies are needed to maintain and improve student morality in schools that implement this system. 
Co-Authors Andriani, Nisa Aridho, Ahmad Enjelina Sinaga Hartika Dewi Jamaluddin Jamaluddin Nainggolan, Johana Andriani Sitepu, Eka Mei Riska Br Sri Yunita Stepani, Gabriella Tiur Malasari, Tiur