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All Journal AbdimasMu UMTAS: Journal of Community Service NAAFI: JURNAL ILMIAH MAHASISWA
Aprilia, Dara
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Religion Humanities Economics, Econometrics & Finance Education Library & Information Science Public Health Social Sciences Other

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The Minimum of Teaching Facilities in Dta Al-Hikmah, Kutaagung Village Has Impact on Children's Learning Interest Wahyuni, Sri; Supriatiningsih, Risti; M, Maulana Rizala Nur; Syaputra, Irsyaad Akbar; Dianah, Rana; Rahman, Indra; Mansyur, Gilar Muhammad; Aprilia, Dara; Ramadan, Dani Muhamad; Thayeb, Ajeng Amanda; Jaelani, Zuli; Muhajirin, Muhammad
AbdimasMu UMTAS Vol. 2 No. 2 (2023): AbdimasMu UMTAS: Journal Of Community Service
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/vx870297

Abstract

The provision of learning facilities and interest in learning is an alternative strategy for learning in schools, in which students and assisting in problems related to the subject matter in each subject will encourage students to develop all their potential optimally regarding the material and answers to existing questions and questions, so that learning outcomes at school are increasing. This study aims to determine the impact of the lack of facilities in DTA Al-Hikmah Dusun Kutaagung on students' interest in learning. The method used in this study is a qualitative descriptive method. The main resource persons in this study were two people, namely the Head of Kutaagung Village and the DTA Teacher Al-Hikmah Dusun Kutaagung. Data collection techniques used are observation and interviews. From the results of research conducted that the lack of learning facilities in DTA Al-Hikmah Dusun Kutaagung affects student interest in learning which is indicated by the attendance list data of students who do not have a commitment to attend learning every day. This proves that teaching and learning facilities have an impact on students' interest in learning to increase the potential that exists in each student's personality.
FENOMENA KEADILAN DALAM PENGENAAN SANKSI PERPAJAKAN: ANALISIS PENEGAKAN HUKUM PAJAK DI INDONESIA Putri, Rita Dwi; Das, Nidia Anggreni; Sukraini, Juita; Daniati, Yusmi; Aprilia, Dara; Wulandari, Jingga; Risanti, Dezy Risanti
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.259

Abstract

Tax law enforcement is one of the main pillars in maintaining the sustainability of state revenue. Sanctions in taxation are an important tool in the tax law system in Indonesia that aims to increase compliance and provide a deterrent effect for taxpayers who violate the rules. However, the application of these sanctions is often the subject of debate, especially regarding whether the sanctions given are in line with the principles of justice. In practice, the application of sanctions is not always consistent and proportionate, thus giving rise to a view of injustice, especially for taxpayers who experience limitations in access to information and legal resources. This study aims to examine the phenomenon of injustice in the provision of tax sanctions by examining juridical and ethical aspects in tax law enforcement in Indonesia. The methods used are literature studies from tax regulations, scientific journals, and empirical studies on taxpayer perceptions and behaviors. The results of the study show that there is a discrepancy between positive legal rules that regulate sanctions normatively and practices in the field that often ignore the principles of substantive justice and law enforcement ethics. Factors that cause this imbalance include a lack of socialization of regulations, a lack of understanding of taxpayers of their rights and obligations, and the potential for abuse of authority by tax officials. Therefore, reforms are needed in the design and implementation of tax sanctions that not only focus on fiscal aspects, but also ensure procedural fairness, transparency, and legal protection for taxpayers. The research recommends a more humane, proportional, and ethical-based approach to law enforcement as an effort to increase public trust in the national tax system.
Co-Authors Daniati, Yusmi Das, Nidia Anggreni Dianah, Rana Fachry Abda El Rahman Jaelani, Zuli M, Maulana Rizala Nur Mansyur, Gilar Muhammad Putri, Rita Dwi Rahman, Indra Ramadan, Dani Muhamad Risanti, Dezy Risanti Sri Wahyuni Sukraini, Juita Supriatiningsih, Risti Syaputra, Irsyaad Akbar Thayeb, Ajeng Amanda Wulandari, Jingga