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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Indo-MathEdu Intellectuals Journal
Sitompul, Agnes Olivia
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS “KEMAMPUAN BAYAR” DAN “RASA KEADILAN” PERAN PERSEPSI MASYARAKAT TERHADAP KENAIKAN PAJAK BUMI DAN BANGUNAN DI TENGAH INFLASI DAN KESULITAN EKONOMI DI PASAR RAYA MMTC KOTA MEDAN SUMATERA UTARA Purba, Fritji Frido Lourenjo; Siahaan, Parlaungan Gabriel; Purba, Novridah Reanti; Lidwina, Rizka; Purba, Lia Desseloy; Pinem, Ricci Oktaviani; Sitompul, Agnes Olivia; Amelia, Meya
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 3 (2025): Volume 8 No. 3 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i3.50795

Abstract

Pajak Bumi dan Bangunan (PBB) adalah pajak yang dipungut atas tanah dan bangunan karena adanya keuntungan dan kedudukan sosial ekonomi. Perpajakan merupakan salah satu instrumen dalam pembangunan nasional, karena menjadi sumber utama penerimaan negara maupun daerah. Namun, keberhasilan sistem perpajakan tidak hanya ditentukan oleh pengaturan, tetapi juga oleh persepsi dan respons masyarakat terhadap kewajiban pajak. Penelitian ini menggunakan metode pendekatan kualitatif dengan teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Jumlah responden yang akan diteliti adalah berjumlah 5 responden. Tujuan penelitian ini adalah untuk menganalisis pengaruh kemampuan bayar dan rasa keadilan pedagang Pasar Raya MMTC Kota Medan terhadap kenaikan PBB di tengah inflasi, serta memahami bagaimana persepsi mereka memengaruhi kepatuhan dan penerimaan terhadap kebijakan tersebut.
Pengelolaan Sampah yang Berwawasan Lingkungan dalam Aspek Hukum: Kajian terhadap Problematika Keberadaan Tempat Penampungan Sementara (TPS) Deli Serdang Yopi, Mhd. Hafiz Fahrezy; Sembiring, Elvina Br; Simanjuntak, Novita Sarah; Girsang, Roma Nanda; Sitompul, Agnes Olivia; Gaol, Anggelina Labora Dorasi Lumban; Ramadhan, Taufiq
Indo-MathEdu Intellectuals Journal Vol. 7 No. 1 (2026): Indo-MathEdu Intellectuals Journal (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i1.4500

Abstract

Indonesia is the second largest waste producing country in the world after China. However, the bad news is that this country, which is rich in natural resources, cannot manage its waste properly. Not only at the national level, poor waste management also occurs in various cities in Indonesia. Therefore, this study aims to determine how environmentally sound waste management is carried out in legal aspects by studying the problems of the Deli Serdang Temporary Shelter (TPS). Various problems were found, namely the distance between the Deli Serdang Temporary Shelter (TPS) is very close to residential areas, this is certainly very disturbing to the activities of surrounding residents because water and air pollution caused by this TPS not only disturbs residents' activities but also becomes a source of disease. The method used in this study is the Descriptive Qualitative method, where the author will reveal a phenomenon by describing data and facts through words comprehensively in this case related to waste management at the Deli Serdang Temporary Shelter (TPS) seen from the Legal Aspect. The output of this research is in the form of a Final Research Report which is also accompanied by a Journal Article so that the results of this research can be read by more people and can obtain Intellectual Property Rights
Co-Authors Amelia, Meya Gaol, Anggelina Labora Dorasi Lumban Girsang, Roma Nanda Lidwina, Rizka Pinem, Ricci Oktaviani Purba, Fritji Frido Lourenjo Purba, Lia Desseloy Purba, Novridah Reanti Ramadhan, Taufiq Sembiring, Elvina Br Siahaan, Parlaungan Gabriel Simanjuntak, Novita Sarah Yopi, Mhd. Hafiz Fahrezy