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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Business, Accounting and Finance
Herlina, Herni
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Economics, Econometrics & Finance Other

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The Influence Of Taxpayer's Knowledge And Awareness On Motor Vehicle Taxpayer Compliance (Sumedang Regency SAMSAT Empirical Study) Masruri, Fahrul Alam; Herlina, Herni
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1359

Abstract

The core problem of this research is the lack of taxpayer knowledge and taxpayer awareness in paying motor vehicle taxes in Sumedang Regency. This study aims to determine how much influence the knowledge of taxpayers and awareness of taxpayers has on taxpayer compliance in paying motor vehicle taxes in Sumedang Regency. This study uses quantitative methods or primary data. The method of determining the sample using probability sampling using the slovin formula. Data collection techniques using a questionnaire with a total of 100 samples. The data analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that the variable of taxpayer knowledge has a significant effect on taxpayer compliance in paying motor vehicle taxes and has an effect of 81.08%. The variable of taxpayer awareness has no significant effect on taxpayer compliance in paying motor vehicle taxes and has an effect of 80.55%. Simultaneously the variables of knowledge and awareness of taxpayers have a significant effect on taxpayer compliance in paying their motorized vehicle taxes and have an effect of 35.9%
EFEKTIVITAS PENERAPAN MODUL AJAR NORMA BERBASIS PROBLEM BASED LEARNING TERHADAP PENINGKATAN KETERAMPILAN BERPIKIR KREATIF SISWA KELAS V SD N TEMPURSARI Herlina, Herni; Rusmawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40410

Abstract

This study aims to analyze the effectiveness of the application of Problem Based Learning (PBL) based norm teaching modules in improving the creative thinking skills of grade V students of SD N Tempursari. The study uses a quantitative approach with a pre-experimental design of the one group pretest posttest. The research subjects amounted to 20 students in class V, consisting of 7 boys and 13 girls. The data collection instrument was in the form of a creative thinking skills questionnaire which included indicators of fluency, flexibility, originality, and elaboration, supported by observation and documentation. The data was analyzed by comparing pretest and posttest scores and calculating N-gain score. The results showed an increase in the average score of creative thinking skills from 2.28 to 3.22 with an N-gain value of 55.24% in the medium category. These findings show that PBL based norm teaching modules are quite effective in improving the creative thinking skills of elementary school students. This teaching module has the potential to be an alternative contextual learning tool that supports the development of 21st century skills, especially in norm learning in elementary schools.
Co-Authors Masruri, Fahrul Alam Rusmawan