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All Journal ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Bintang Maharani
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Kualitas Pelayanan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Restoran melalui Kesadaran Pajak sebagai Variabel Intervening : Pada Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi Bintang Maharani; Hendriyaldi Hendriyaldi; Fitri Widiastuti
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 3 No. 4 (2025): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v3i4.1299

Abstract

This study aims to analyze the effect of tax service quality and tax sanctions on restaurant taxpayers' compliance through tax awareness as an intervening variable at the BPPRD of Jambi City. The background of this study is the delay in reporting, payments, and tax arrears of restaurants in Jambi City. The research method used is a quantitative approach with data collection techniques using questionnaires distributed to 72 restaurant taxpayers, selected based on the Slovin formula with a 10% margin of error. The results of the instrument test show that the data obtained are valid and reliable. The findings reveal that tax service quality and the implementation of tax sanctions have a positive and significant impact on tax awareness and taxpayer compliance. In addition, tax awareness acts as a mediating variable that strengthens the relationship between service quality and tax sanctions with restaurant taxpayers' compliance. Therefore, improving the quality of tax services and applying stricter sanctions can effectively encourage the increased compliance of restaurant taxpayers in Jambi City.
Metode Pembelajaran PAI Tingkat Sekolah Dasar Bintang Maharani; Rini Rahman
ALSYS Vol 5 No 3 (2025): ALSYS: Jurnal Keislaman dan Ilmu Pendidikan
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/alsys.v5i3.5825

Abstract

Failure in instructional strategies is often caused by a mismatch between the methods used and students’ needs and learning styles, ultimately hindering content comprehension. This study aims to analyze the instructional strategies used in Islamic Religious and Character Education within the implementation of the Merdeka Belajar Curriculum at SD Angkasa Lanud Sutan Sjahrir, Padang City, and to identify the supporting and inhibiting factors involved. The research employed a qualitative approach, with data collection techniques including observation, interviews, and documentation involving the principal, Islamic Religious Education teacher, and students. The findings indicate that instructional strategies were systematically designed, encompassing the formulation of learning objectives, stages of activity (introduction, core, and closing), selection of relevant methods, and the use of engaging media. The learning objectives were focused on developing students’ knowledge and character, while the chosen methods and media effectively enhanced student participation and learning enthusiasm. Supporting factors for the implementation of these strategies included the involvement of all school elements and the availability of adequate facilities, while inhibiting factors included limitations in resources and time. Overall, the instructional strategies for Islamic Religious and Character Education in the implementation of the Merdeka Belajar Curriculum have been effectively applied through appropriate method and media selection and the active involvement of teachers and students in the learning process. This has had a positive impact on instructional effectiveness and the achievement of curriculum goals.
Co-Authors Hendriyaldi Rini Rahman Widiastuti, Fitri