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All Journal Jurnal Nirta: Studi Inovasi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Anggi Rahmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Konflik Antar Pelajar : (Studi Kasus: Analisis Linguistik Forensik terhadap Ujaran Provokasi Pelajar Penyebab Tawuran) Anggi Rahmawati; Rafiqah Zainy; Silvia Yulandari Tambunan; Vika Maria Sagala; Mustika Wati Siregar; Wisman Hadi
Jurnal Nirta : Inovasi Multidisiplin Vol 3 No 2 (2024): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v3i2.44

Abstract

Student brawls are one type of juvenile delinquency that is a problem in Indonesia. Provocative speech, which is widespread on social media and influences student behavior in the real world, is one of the causes of these brawls. Thus, forensic linguistic research tries to connect linguistics with the legal field. One of the objectives of the study is to determine the type of language used by students on social media and determine the legal consequences that arise from student brawls. This study uses a pragmatic approach. This means examining the linguistic meaning in speech or utterances by considering the type of speech. The research data comes from student texts on uploads and comments columns on their Instagram accounts. This study describes provocative expressions that cause student brawls. Therefore, students must be educated to be polite on social media and understand the negative effects of provocative speech. This is an effort to prevent student brawls and prevent children from committing criminal acts.
Analisis Dampak Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Amelia Rahmawati; Anggi Rahmawati; Sabrina Harum Insani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7172

Abstract

This study aims to analyze the extent to which tax sanctions affect the compliance level of motor vehicle taxpayers. Motor vehicle tax is one of the main sources of regional revenue that supports infrastructure development, education, and public services. However, many taxpayers still fail to fulfill their tax obligations on time due to a lack of awareness, insufficient understanding of the importance of taxes, and limited government socialization. This research uses a descriptive qualitative method by utilizing secondary data obtained from various literature sources and official publications related to the implementation of sanctions and taxpayer compliance levels. The analysis results show that the application of administrative sanctions, such as fines and penalties for late payments, has a positive and significant effect on improving taxpayer compliance. Nevertheless, the compliance that arises due to sanctions tends to be temporary and is mostly driven by fear of punishment rather than genuine awareness. Therefore, the effectiveness of sanctions should be complemented by tax education and continuous outreach programs to foster voluntary compliance. In conclusion, combining strict enforcement with the development of taxpayer awareness can create sustainable tax compliance and increase regional tax revenues.
Co-Authors Amelia Rahmawati Mustika Wati Siregar Rafiqah Zainy Sabrina Harum Insani Silvia Yulandari Tambunan Vika Maria Sagala Wisman Hadi