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All Journal LLT Journal: A Journal on Language and Language Teaching Jurnal Aplikasi Perpajakan
Febriana, Erica
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PEMUNGUTAN PAJAK HOTEL BERDASARKAN UU HKPD NOMER 1 TAHUN 2022 DI BADAN PENDAPATAN DAERAH ( BAPENDA ) KABUPATEN LOMBOK TENGAH Febriana, Erica
Jurnal Aplikasi Perpajakan Vol. 5 No. 1 (2024): Jurnal Aplikasi Perpajakan, Mei 2024
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v5i1.59

Abstract

Pajak Daerah merupakan salah satu sumber Penerimaan Asli Daerah (PAD).pajak daerah diatur pemungutannya menurut uu no.28 tahun 2009 tentang pajak daerah dan retribusi daerah yang telah di perbarui berdasarkan UU No.1 Tahun 2022 tentang HKPD (Hubungan Keuangan Pemerintah Pusat Dan Pemerintahan Daerah).UU tersebut mengatur tentang pajak dan retribusi yang dapat dipungut oleh daerah yaitu Pajak Hotel dan Restoran adalah salah satu pajak daerah yang dipungut oleh pemerintah daerah kabupaten/kota. Tujuan yang ingin dicapai dalam penulisan laporan magang ini adalah: Untuk mengetahui Pelaksanaan UU HKPD NO 1 TAHUN 2022 tentang pajak restoran dan kontribusinya terhadap PAD pada Badan Pendapatan Daerah Kabupaten Lombok Tengah.
AUTONOMY IN ONLINE GRAMMAR LEARNING: EFL STUDENTS’ REPORTED PRACTICE AND PERCEPTIONS Febriana, Erica; Setyaningrahayu, Indri Retno; Murtisari, Elisabet Titik
LLT Journal: A Journal on Language and Language Teaching Vol 25, No 1 (2022): April 2022
Publisher : English Education Study Programme of Sanata Dharma University, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/llt.v25i1.3722

Abstract

Often perceived as a challenging subject among many tertiary EFL students, grammar may present more difficulties to the learners when delivered online, especially during the COVID-19 pandemic. Within such a situation, autonomous learning, which earlier literature has suggested to be crucial in helping students with grammar learning, would be even more imperative for their success. Hence, this study attempts to investigate whether EFL tertiary students in Indonesia practice autonomous learning and how they perceive learning autonomy for their online grammar class. As many as 82 Indonesian students who had taken an online intermediate grammar course in a respected private university were involved in this study. A questionnaire with close and open-ended questions was used for the data collection. The findings indicate that although students mostly had positive views towards autonomy in online grammar learning and claimed to practice it, the autonomy level tended to be low. Factors such as fatigue from online learning, distractions, overwhelming assignments, and lack of study skills, seemed to have contributed to the difficulties in practicing learner autonomy.
Co-Authors Elisabet Titik Murtisari Setyaningrahayu, Indri Retno