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All Journal Journal of Innovation in Teaching and Instructional Media Journal AXEGNAL: Tax and Economic Insights Journal
Asirah, Nur
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Pengetahuan Wajib Pajak, Sanksi Pajak, Dan penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Enrekang Asirah, Nur; Nisma Ariskha Masdar
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i2.229

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanctions, and the implementation of e-Samsat on motor vehicle taxpayer compliance in Enrekang Regency. The method used in this study is quantitative with regression analysis. Data were obtained by distributing questionnaires to taxpayers in the area. The results of the study indicate that taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. The higher the understanding and awareness of taxpayers regarding the importance of tax obligations, the more likely they are to comply with these obligations. In addition, the application of strict tax sanctions also contributes to increasing compliance, where sanctions serve as an incentive for taxpayers to fulfill their tax payment obligations. The implementation of the e-Samsat system has been proven to provide convenience in the tax payment process, which also increases convenience and accessibility for taxpayers. This study shows that a combination of tax education, effective enforcement of sanctions, and the application of good information technology can significantly improve tax implementation in the community
Pengaruh Gaya Kepemimpinan Transformasional Kepala Sekolah Terhadap Perencanaan dan Pelaksanaan Pembelajaran di Sekolah Dasar Asirah, Nur
Journal of Innovation in Teaching and Instructional Media Vol 6 No 2 (2026): Journal of Innovation in Teaching and Instructional Media
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jitim.v6i2.1438

Abstract

This study aims to analyze the influence of the principal’s transformational leadership style on lesson planning and instructional implementation in elementary schools. Transformational leadership is believed to foster a collaborative, innovative, and professional school culture that can enhance teachers’ performance in designing and implementing learning processes. This research employed a quantitative approach using a pre-experimental design with a One Group Pretest–Posttest Design. The participants consisted of 10 teachers at SDN 011 Teluk Dalam. Data were collected using questionnaires and observation sheets that had been previously validated. Data analysis was conducted by comparing pretest and posttest results to determine changes after the implementation of transformational leadership practices. The findings indicate that the principal’s transformational leadership style has a positive and significant effect on improving the quality of lesson planning and instructional implementation. Principals who inspire teachers, provide individualized support, and encourage innovation are able to enhance teachers’ effectiveness in designing and conducting learning activities. The novelty of this study lies in examining the direct impact of transformational leadership on classroom instructional practices at the elementary school level. The results provide practical implications for strengthening principals’ leadership competencies in order to improve the quality of basic education.
Co-Authors Nisma Ariskha Masdar