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All Journal AHKAM : Jurnal Hukum Islam dan Humaniora Jurnal Multidisiplin Indonesia
Wandra, Bima Fri
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Humanities Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

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Pengaruh Kepemimpinan Terhadap Pergaulan Teman Sejawat Dalam Kelas Kepemimpinan Departemen Ilmu Administrasi Negara Tahun Masuk 2021 Febrian, Afreza; Wandra, Bima Fri; Zalvia, Eliza Titi; Simanungkalit, Egi Wendi; Novita, Nada Febri; Miranda, Osy; Kurniawan, Randi; Jannah, Raudhatul; Syamsir, Syamsir
Jurnal Multidisiplin Indonesia Vol. 2 No. 6 (2023): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v2i6.251

Abstract

Kepemimpinan itu adalah tentang bagaimana mempengaruhi orang lain, bawahan atau pengikut agar mau mencapai tujuan yang diinginkan sang pemimpin. Bahkan dalam kapasitas personal, di dalam tubuh manusia terdapat kapasitas atau potensi sebagai pengendali, yang pada hakekatnya memfasilitasi seseorang untuk dapat memimpin dirinya sendiri. Kepemimpinan sering diartikan derajat pengaruh, sedangkan pemimpin adalah orang yang paling berpotensi untuk mempengaruhi. Pemimpin yang tidak dapat mengaktualisasikan pengaruhnya tidak memiliki karakter kepemimpinan yang sejati. Maka kita harus mengetahui bagaimana kepemimpinan pendidikan itu sehingga tujuan artikel ini adalah untuk menggali lebih dalam tentang kepemimpinan dan menyelesaikan tugas. Artikel dibuat dengan teknik pengumpulan sumber seperti bahan bacaan dan buku-buku tentang kepemimpinan. Sehingga dapat ditarik kesimpulan bahwa kepemimpinan dalam lingkup kelas sebagai “satu kemampuan dan proses mempengaruhi, membimbing, mengkoordinasikan dan menggerakkan orang lain agar menerima, membantu, dan ikut berpartisipasi dalam mencapai suatu tujuan yang telah ditetapkan bersama.
Dampak Kebijakan Penghapusan Pajak Progresif dalam Meningkatkan Kepatuhan Wajib Pajak Masyarakat di Kota Padang Wandra, Bima Fri; Mubarak, Adil
AHKAM Vol 5 No 1 (2026): AHKAM: Jurnal Hukum Islam dan Humaniora
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.8891

Abstract

The abolition of progressive tax rates is one of the instruments used by local governments to increase taxpayer compliance while optimizing locally generated revenue (Pendapatan Asli Daerah, PAD). In West Sumatra Province, this policy has been implemented within the framework of a Motor Vehicle Tax incentive program to respond to low taxpayer compliance driven by high tax burdens on owners of more than one vehicle (multiple ownership). This study aimed to analyze the implementation of the policy abolishing progressive tax rates and its impact on taxpayer compliance and PAD realization from the Motor Vehicle Tax sector in Padang City. The analysis was conducted through sequential stages of data reduction, data display, and conclusion drawing to provide a comprehensive picture of policy implementation and its consequences. The findings show that the implementation of the policy abolishing progressive tax rates has been carried out in accordance with prevailing laws and regulations and is supported by user-friendly tax payment services. The policy has had a positive impact on increasing taxpayer compliance and PAD realization from Motor Vehicle Tax in Padang City. However, some impacts are not entirely positive, including an additional burden in the form of a tax surcharge (opsen pajak) and the still suboptimal direct developmental benefits perceived by the community. These findings underscore that the effectiveness of abolishing progressive tax rates is determined not only by regulatory design and administrative services, but also by perceptions of fiscal fairness and a clearly perceived link between tax payments and improvements in the quality of public services.
Co-Authors Adil Mubarak Febrian, Afreza Kurniawan, Randi Miranda, Osy Novita, Nada Febri Raudhatul Jannah Simanungkalit, Egi Wendi Syamsir Syamsir Zalvia, Eliza Titi