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<![CDATA[Self-Assessment System: Causes of Tax Evasion (Case Study of Supreme Court Decision No. 770/K/Pid.Sus/2016) ]]>
<![CDATA[Paruhum, Alexander Samuel]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5619
<![CDATA[Pajak merupakan salah satu sumber pendapatan terbesar bagi suatu negara. Berdasarkan data yang diperoleh dari situs Badan Pusat Statistik, penerimaan perpajakan di Indonesia pada tahun 2021 mencapai angka Rp. 1.375 Triliun. Hal ini tentu saja menunjukkan bahwa sebagai salah satu sumber pendapatan terbesar, pajak mempunyai pengaruh yang sangat signifikan pada tingkat perekonomian suatu negara. Pada tahun 1983, dimulai apa yang dikenal dengan isitlah “Tax Reform” atau reformasi pajak di Indonesia. Adapun reformasi pajak tersebut salah satunya ditandai dengan diterapkannya Self Assessment System dalam sistem pemungutan pajak di Indonesia. Indonesia menganggap Tindak Pidana Pencucian Uang tidak hanya sebagai tindak pidana yang memberi ancaman pada stabilitas ekonomi maupun keintegritasan sistem finansial, namun pula bisa membuat bahaya aspek hidup masyarakat, bangsa, hingga negara. Dengan diterapkannya Self-Assessment System sebagai sistem pemungutan pajak berdasarkan Pasal 12 ayat (1) UU KUP, maka Wajib Pajak dalam hal ini melakukan sendiri pelaporan pajaknya kepada otoritas pajak, yang dalam hal ini adalah Direktorat Jenderal Pajak (Dirjen Pajak). Dirjen Pajak melakukan fungsi assessmentnya setelah Wajib Pajak melakukan pelaporan]]>
<![CDATA[Transactional Political Practices and Incumbent Defeat in the 2021 Patengteng Kab. Bangkalan Election ]]>
<![CDATA[Ibrohim, Moh]]>;
<![CDATA[Wardani, Sri Budi Eko]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5582
<![CDATA[Penelitian ini bertujuan untuk menjelaskan praktik politik transaksional yang dilakukan oleh kandidat MH. Rohim dan kekalahan petahana pada pemilihan kepala desa Patengteng Kabupaten Bangkalan tahun 2021. Penelitian ini merupakan penelitian kualitatif dengan memadukan data primer dan data sekunder diperoleh melalui literatur, pemberitaan, dan dokumentasi yang menunjang penelitian ini. Pandangan Susan C. Stokes mengenai politik transaksional dipilih sebagai upaya penulis untuk melihat lebih lanjut bentuk dan operasi politik transaksional. Didukung oleh pandangan Frederick Charles Schaffer mengenai politik transaksional untuk melihat perspektif transaksi politik dari sudut pandang kandidat dan pemilih. Hasil penelitian ini menunjukkan bahwa transaksi politik yang dilakukan oleh seorang kandidat dapat menjadi penyebab pemilih mengubah dukungannya di beberapa kelompok masyarakat sekaligus menjadi penyebab kekalahan petahana. Hal ini dibuktikan dengan cara MH. Rohim melakukan transaksi politiknya di pos-pos penting di desa Patengteng seperi masjid, madrasah, makam ulama. Sang kandidat dapat mengambil hati para pemilih dengan memperhatikan rumah ibadah, pendidikan dan ulama. Selain itu dalam melakukan transaksi politiknya MH. Rohim berperan sebagai problem solver atas persoalan yang ada di masyarakat Patengteng. Masyarakat melihat distribusi bantuan tersebut sebagai penghormatan dan hadiah. Penilaian tersebut kemudian terkonfirmasi dengan adanya perubahan dukungan di beberapa kelompok masyarakat di Patengteng yang menyebabkan kekalahan dari petahana. Faktor lain yang menyebabkan petahana kalah adalah ketidakpuasan pemilih terhadap keputusan petahana yang melakukan pernikahan dengan klebun Sadi tanpa menunggu masa iddah. Hal ini membuat citranya buruk di mata masyarakat Patengteng. Karena tindakannya tersebut telah menciderai norma-norma yang ada di masyarakat Patengteng]]>
<![CDATA[Business Strategy Analysis via Instagram @Laukita Using the Peso Approach ]]>
<![CDATA[T, Mirakel Alantaurizqa]]>;
<![CDATA[N.Z, Ratu Devindha]]>;
<![CDATA[G, Jessrine Greivin]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5646
<![CDATA[Branding is a marketing strategy that aims to communicate messages from a business to consumers. Laukita is here by bringing branding to people's minds with a fast food theme that is different from competitors in terms of presentation and the menu variants they offer. The aim of this research was to understand and analyze the branding strategy used by Laukita in the Covid-19 pandemic era, especially through social media. Researchers use the Social Media theory put forward by Nasrullah, with the PESO concept model from Gini Dietrich. The research method in this study used a descriptive qualitative type. The data used in this research was primary data obtained from interviews with sources and secondary data obtained through literature study. The results of the research showed that paid media elements have an important role in the Laukita branding development process, then earned media elements using reviewers and influencers, supported by shared media elements that use Laukita's social media, and owned media elements that manage all Laukita media channels so that they can Do strong branding in the minds of consumers]]>
<![CDATA[The Role of Village Heads in Sustainable Development Programs through the Formation of MSMEs (Micro, Small, and Medium Enterprises) (Case Study of Mentor Village, Sumberasih District, Probolinggo Regency) ]]>
<![CDATA[Marwiyah, Siti]]>;
<![CDATA[Y, Eko Yudianto]]>;
<![CDATA[Zaini, Muhammad A’yun]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5812
<![CDATA[The aim of this research is to find out the form of implementing Sustainable Development Goals (SDGs) through the role of the Village Head in the Sustainable Development Program through the formation of MSMEs and to find out what factors support or reduce the activities of implementing Sustainable Development Goals (SDGs through MSMEs) in Mentor Village, Sumberasih District, Probolinngo Regency. This research uses a descriptive qualitative research method that focuses on presenting data using role theory according to Sutarto, namely Role Conceptions, Role Expectations and Role Implementation. data collection techniques through direct observation, interviews with sources and documentation with several related parties. Researchers want to examine the implementation aspect of Sdgs in the formation of MSMEs (Micro, Small, and Medium Enterprises) in Mentor village]]>
<![CDATA[Creation of ESQK Learning Model as an Effort to Improve Multi Intelligence ]]>
<![CDATA[Ujang Maulana Yusup]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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<![CDATA[Increasing students' multi-intelligence lies in the ability and quality of the learning process applied. The learning process will be more meaningful if there is a balance between knowledge, attitudes and skills. One learning model that is able to implement balance is ESQK, which is a combination of several intelligence abilities IQ, EQ, SQ and kinesthetic intelligence which become one unit with the aim of improving multi-intelligence. There are four skills that must be improved in learning to be successful in life 1) creative rational thinking skills, 2) emotional management skills, 3) skills to gain meaning in life in all events, and 4) dynamic physical management skills. ESQK was developed based on current theories about how students should learn meaningfully so that it can be applied in the real world. This model is a model that is easy for teachers to use and can provide an opportunity to develop creativity in learning models that can improve students' multi-intelligence]]>
<![CDATA[Consumer Protection Against Local Cryptocurrency Investments in Indonesia ]]>
<![CDATA[Adiyuasti, Puspita Irma]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5362
<![CDATA[Pasar cryptocurrency yang terus berkembang diharapkan dapat menarik lebih banyak investordan menghasilkan volume transaksi yang lebih tinggi. Semua pihak yang terlibat perlu merasaaman dan terlindungi, oleh karena itu penting untuk kepastian hukum. Penelitian inimenggunakan jenis penelitian hukum normatif. regulasi investasi mata uang kripto lokal di aturdalam Peraturan Badan Pengawas Perdagangan Berjangka Komoditi Nomor 7 Tahun 2020 Pasal1 ayat 1 menjelaskan bahwa kripto dapat di perjual belikan di Pasar Fisik Aset Kripto, namunhanya boleh kripto yang hanya telah terdaftar dalam Daftar Aset Kripto yang dapatdiperdagangkan. Kewajiban dalam mendaftarkan cryptocurrency yang akan diperjualbelikan inisesuai dengan peraturan Bappebti nomor 8 tahun 2021. Perlidungan konsumen kripto ditinjaudalam Undang- Undang No. 19 tahun 2016 tentang perubahan atas Undang-Undang No. 11tahun 2008 Tentang Informasi dan Transaksi Elektronik dalam pengaturan ini mengatur tindakpidana di bidang cyber di Indonesia khusus terkait investasi virtual currency adalah kejahatanpenipuan melalui media elektronik. Sedangkan perlindungan preventif tertuang dalam Undang-Undang No 8 tahun 1999 tentang Pasal 2 mengenai asas-asas perlindungan konsumen yangsejalan dengan kebutuhan hukum.]]>
<![CDATA[Community Building of Putra Puspita Youth Organization in Creating Youth Employment in Kutukulon Village ]]>
<![CDATA[Ridho, Irvan Nur]]>;
<![CDATA[Triono, Bambang]]>;
<![CDATA[Pinaryo, Pinaryo]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5679
<![CDATA[This research aimed to understand how the community building model has been implemented through the establishment and growth of institutions and the creation of the BUMDes village community. The research method used was library research, which involved obtaining data and information using a variety of library materials, including reference books, previous study findings on the same topic, articles, notes, and various journals relevant to the issue. Research findings suggested that providing template training in the Kutukulon Village could inspire participants to pursue their own entrepreneurial endeavors. As a result, training programs not only provide skills but also provide targeted support with low-income community involvement. The social prosperity that could reduce the social inequalities and imbalances of the community that was basically a young man from the village of Kutukulon who was able to control the issues of social welfare makes this activity a guideline for the growth of society]]>
<![CDATA[The Relationship between Self-Awareness and Humility in Generation Z in Kayuroya Village, Minahasa Regency ]]>
<![CDATA[Jacobis, Kerin I.]]>;
<![CDATA[Solang, Deetje J.]]>;
<![CDATA[Hartati, Meike E.]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5801
<![CDATA[Generation Z is a generation that has grown up in an era of rapid modern technology. This has triggered changes in the way Generation Z thinks and acts, including in terms of values and character. Self-awareness and humility are two characters that are considered important to build in shaping a good personality in generation Z. This study aims to determine the relationship between self-awareness and humility in generation Z in Kayuroya village, Minahasa Regency. This study used a quantitative approach. The population amounted to 90 people by looking at the Isaac and Michael sample size determination table for an error rate of 10%, the sample amounted to 68 people. Self-awareness was measured using an awareness scale based on Brown and Ryan's (2003) theory or The Mindful Attention Awareness Scale (MAAS). Humility was measured using the humility scale from Jeffrey Charles Elliott (2010). Based on the research conducted, it is concluded that there is no relationship between self-awareness and humility in generation Z in Kayuroya village, Minahasa Regency where the empirical correlation coefficient (rxy) value is 0.397 ≥ 0.05 and the rcount value is -0.032 0.239. The percentage of self-awareness and humility in generation Z in Kayuroya village, Minahasa Regency is at a low level, where there are 42 respondents (61.8%) low self-awareness and 26 people (38.2%) high self-awareness, and 37 respondents (54.4%) low humility and 31 people (48.6%) have high humility]]>
<![CDATA[Juridical Study of Judges' Considerations in Deciding Pretrial Applications ]]>
<![CDATA[Laiya, Moh Hamdi]]>;
<![CDATA[Darmawati, Darmawati]]>;
<![CDATA[Insani, Nur]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 4 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v7i4.5728
<![CDATA[The purpose of this study was to analyze the evidentiary testing system through pretrial for the crime of child intercourse, as well as to find out and analyze the basic considerations of the judge in deciding the pretrial request for the crime of child intercourse. This research used normative legal research method which were carried out by studying theories, concepts, views and legal norms related to this research as well, empirical research was carried out by approaching facts and existing phenomena. The results of this study indicated that in testing pretrial evidence, negative statutory evidence can be called negative wettelijk. determining a suspect was obtained at the investigation stage by considering the nature of the results of the post mortem et repertum, the judge can use this evidence as one of the pieces of evidence to designate someone as a suspect. As for the recommendation that law enforcement officers, especially judges, in making decisions, must be guided by the Criminal Procedure Code and the Constitutional Court Decision Number 21/PUU-XII/2014]]>
<![CDATA[The Effect of Work Family Conflict on Employee Performance with Job Satisfaction as a Mediating Variable at Rs Prima, Ternate City ]]>
<![CDATA[Sajim, Nurlina]]>;
<![CDATA[Marwan, Marwan]]>;
<![CDATA[Sabuhari, Rahmat]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v8i1.5837
<![CDATA[This study aims to determine the effect of work family conflict on performance mediated by job satisfaction. This research is a quantitative study with data collection techniques using a questionnaire. The sample in this study were permanent employees, totaling 74 employees. This research used a non-probability sampling technique using a purposive sampling method. The analytical tool used is path analysis with the help of the SPSS 29 program. The results showed that work family conflict has no significant effect on employee performance, work family conflict has a positive and significant effect on employee job satisfaction, job satisfaction has a positive and significant effect on employee performance, and job satisfaction are not able to mediate work family conflict on employee performance]]>
