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All Journal Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Pendidikan dan Pembelajaran
Amelia, Metha
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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DESKRIPSI KEMAMPUAN LITERASI SAINS ASPEK KOMPETENSI PESERTA DIDIK Amelia, Metha; Tawil, Muh.; Arsyad, Arie Arma
Jurnal Pendidikan dan Pembelajaran Vol. 3 No. 2 (2023): July - December 2023
Publisher : Almeera Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62388/jpdp.v3i2.328

Abstract

This study aims to determine how high the level of scientific literacy ability in the competency aspect of class VIII students at SMPN 21 Makassar. This research is a descriptive survey research using a quantitative approach. The population in this study were students of class VIII SMPN 21 Makassar as many as 207 students spread over 8 classes. Sampling used the Random Sampling technique and determined the number of samples using the Slovin formula, namely 136 students. The research instrument was in the form of 20 multiple-choice questions. Based on the results of data analysis it is known that the scientific literacy ability level in the competency aspect of class VIII students at SMPN 21 Makassar is 54.66% which is included in the low category.
Segmentasi Wajib Pajak UMKM Menggunakan Analisis Cluster dan Pengaruhnya terhadap Kepatuhan Pajak ., Febiyanti; Dara, Najwa; Amelia, Metha; Fathinnisa, Desvieta; Apta, Dimas; Hidayatullah, Rizky; Fahmiruddin, Ihsan
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4312

Abstract

This study reveals a key phenomenon: MSMEs contribute significantly to the West Java economy, yet they face tax compliance challenges due to a lack of understanding of tax issues. Data from 45 respondents showed that 66.67% did not understand tax rules and procedures, 80% had never attended tax outreach, 68.89% did not have a Taxpayer Identification Number (NPWP), and 88.89% did not keep financial records, thus tax was considered a complex burden that hampered cash flow. Therefore, this study aims to examine the segmentation of MSME taxpayers and its impact on tax compliance in West Java through a descriptive qualitative approach with cluster analysis. Data were collected through in-depth interviews and open-ended questionnaires with 45 MSMEs. The results classified taxpayers into three clusters based on business size, income, tax knowledge, and compliance motivation. Cluster analysis revealed inequalities, with micro MSMEs with unstable incomes tending to be less compliant than the more informed middle class. This reflects MSMEs' limited access to the national tax system, despite government simplification of regulations. Therefore, cluster analysis is effective for policy interventions such as tax education and simplified procedures.
Co-Authors ., Febiyanti Apta, Dimas Arie Arma Arsyad Dara, Najwa Fahmiruddin, Ihsan Fathinnisa, Desvieta Hidayatullah, Rizky muh. Tawil