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T Heru Nurgiansah
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INDONESIA
Jurnal Kewarganegaraan
ISSN : 19780184     EISSN : 27232328     DOI : https://doi.org/10.31316/jk.v7i1.5299
Core Subject : Education, Social,
Jurnal Kewarganegaraan is published 2 times in 1 year in June and December. The scope of the article includes: 1. Pancasila Education 2. Citizenship Education 3. Social Sciences 4. Politic 5. Law
Articles 1,679 Documents
Urgensi Program Pendidikan Berkarakter Dalam Menumbuhkan Sikap Toleransi Siswa (Studi Kasus di Kabupaten Purwakarta) Thaufan Abiyuna
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.435 KB) | DOI: 10.31316/jk.v6i2.3704

Abstract

AbstrakPemerintah kabupaten Purwakarta mengeluarkan kebijakan program Pendidikan Berkarakter melalui Peraturan Bupati Nomor 69 Tahun 2015 sebagai upaya pelembagaan toleransi siswa. Tujuan penelitian ini untuk mengetahui urgensi Pendidikan Berkarakter dalam menumbuhkan karakter toleransi antar umat beragama siswa di SMP Negeri 1 Purwakarta. Penelitian ini menggunakan pendekatan kualitatif dan metode studi kasus. pengumpulan data menggunakan metode wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukan bahwa terdapat empat urgensi pendidikan berkarakter siswa dilingkungan sekolah meliputi: 1). Pendidikan berkarakter menjadi sarana penanaman toleransi sebagai solusi dari isu perpecahan, 2). Pendidikan Berkarakter sebagai Upaya Pendidikan Multikultural dalam Kehidupan Beragama di Lingkungan Sekolah, 3) Pendidikan Berkarakter sebagai Implementasi Visi Misi PKn dalam Nation and Character Building, dan 4) Pendidikan Berkarakter sebagai Upaya Penyeimbangan Moral Knowing, Moral Feeling, dan Moral Action. Dari temuan di atas dapat ditarik kesimpulan bahwa pendidikan berkarakter memiliki urgensi dalam membangun karakter siswa yakni nilai Toleransi dalam kehidupan Bergama.Kata Kunci: Pendidikan Berkarakter, Urgensi, Toleransi AbstractThe Purwakarta district government issued a policy for the Character Education program through Regent Regulation Number 69 of 2015 as an effort to institutionalize student tolerance. The purpose of this study is to determine the urgency of Character Education in fostering the character of tolerance between religious students at SMP Negeri 1 Purwakarta. This research uses a qualitative approach and a case study method. data collection using interview methods, observation, and documentation studies. The results showed that there are four urgency of student character education in the school environment including: 1). Character education becomes a means of instilling tolerance as a solution to the problem of division, 2). Character Education as an Effort to Multicultural Education in Religious Life in the School Environment, 3) Character Education as an Implementation of the Vision and Mission of Civics in Nation and Character Building, and 4) Character Education as an Effort to Balance Moral Knowing, Moral Feeling, and Moral Action. From the findings above, it can be concluded that character education has an urgency in building student character, namely the value of Tolerance in Bergama life.Keywords: Character Education, Urgency, Tolerance
Sistem Distribusi Listrik pada Politeknik Penerbangan Indonesia Curug Yenni Arnas; Zulina Kurniawati
Jurnal Kewarganegaraan Vol 6 No 1 (2022): 1 Januari - 30 Juni 2022 (In Press)
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.178 KB) | DOI: 10.31316/jk.v6i1.3705

Abstract

 AbstrakPoliteknik Penerbangan Indonesia Curug (PPI Curug) berlangganan daya dari PLN sebesar 3 Mega Watt. Sejak awal sistem kelistrikan di Kampus PPI Curug diimplementasikan, belum pernah dilakukan penyesuaian-penyesuaian. Penambahan-penambahan sistem distribusi baru tidak melalui perencanaan yang matang, hal ini dapat ditunjukkan dengan data bahwa sampai saat ini masih ada bangunan di PPI Curug yang disuplai tegangan 110 V per phase. Upgrade sistem kelistrikan pada beberapa bangunan yang disuplai tegangan 110 V per fase pernah dilakukan secara perlahan-lahan melalui mekanisme penyesuaian instalasi listrik pada bangunan tersebut, dan belum menyentuh pada sistem distribusinya. Jumlah trafo daya yang banyak ternyata tidak sebanding dengan suplai daya yang ditanggung oleh masing-masing trafo, bahkan secara keseluruhan tidak ada trafo yang terbebani lebih dari 40% dari beban nominalnya. ( Salsa, 2019) Pada sisi lain jumlah tagihan langganan daya listrik yang dibayar oleh PPI Curug dari tahun ke tahun mengalami peningkatan.Kata Kunci: Daya, Distribusi Tagihan, Trafo AbstractIndonesian Aviation Polytechnic of Curug (PPI Curug) uses power from PLN of 3 Mega Watts. Since the beginning implementation of the electrical system at the PPI Curug Campus, adjustments have never been made. The additions of a new distribution system did not go through careful planning, this can be shown by the data that until now there are still buildings at PPI Curug which are supplied with a voltage of 110 V per phase. Upgrading the electrical system in several buildings that are supplied with a voltage of 110 V per phase has been carried out slowly through the adjustment mechanism of the electrical installation in these buildings, and has not yet touched on the distribution system. The large number of power transformers turned out to be not proportional to the power supply borne by each transformer, and overall none of the transformers was burdened more than 40% of the nominal load. (Salsa, 2019) On the other hand, the number of electricity subscription bills paid by PPI Curug has increased from year to year.Keywords: Bill, Distribution, Power, Transformer
Pengaruh Model Pembelajaran Talking Stick Terhadap Motivasi Belajar Siswa pada Mata Pelajaran Sejarah Indonesia di Madrasah Aliyah Sunan Ampel Kamalkuning Krejengan Probolinggo Febri Hasan Afini Maulaya; Abd. Aziz; Kurnia Maulidi Noviantoro
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.371 KB) | DOI: 10.31316/jk.v6i2.3708

Abstract

AbstrakLatar belakang Penelitian ini ialah kurangnya motivasi siswa dalam belajar. Dan untuk meningkatkan motivasi siswa tersebut perlu adanya dorongan dengan menggunakan model pembelajaran Talking Stick. Penelitian ini mempunya tujuan untuk mengetahui pengaruh model pembelajaran Talking Stick serta prosentasenya terhadap motivasi siswa pada mata pelajaran Sejarah Indonesia kelas XI. Dan jenis Penelitian ini menggunakan Penelitian observasi dengan menggunakan metode kuantitatif. Adapun objek  dalam Penelitian ini adalah siswa Kelas XI. Hasil Penelitian ini menunjukkan bahwa terdapat pengaruh model pembelajaran Talking Stick serta prosentasenya terhadap motivasi belajar siswa pada mata pelajaran Sejarah Indonesia kelas XI di MA Sunan Ampel Kamalkuning Krejengan Probolinggo.Kata Kunci: Model Talking Stick, Sejarah Indonesia, Motivasi Belajar. AbstractThe background of this research is the lack of student motivation in learning. And to increase the motivation of these students, there needs to be encouragement by using the Talking Stick learning model. This study has a purpose to determine the effect of the Talking Stick learning model and its percentage on student motivation in the Indonesian History subject class XI. And this type of research uses observation research using quantitative methods. The objects in this study were students of Class XI. The results of this study indicate that there is an effect of the Talking Stick learning model and its percentage on students' learning motivation in the Indonesian History subject class XI at MA Sunan Ampel Kamalkuning Krejengan Probolinggo.Keywords: Talking Stick Learning Model, Indonesian History, Motivation in Learning.
Pelatihan Pengembangan E-Modul Berbasis Kearifan Lokal untuk Peningkatan Profesionalisme Guru di SMP Negeri 2 Kota Ternate Agus Supriyadi; Fitria Wulan Sari
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.603 KB) | DOI: 10.31316/jk.v6i2.3709

Abstract

AbstrakTujuan pengabdian ini adalah: 1) untuk memberikan solusi kepada mitra dalam meningkatan pemahaman dan keterampilan guru tentang pentingnya kearifan lokal pada pembelajaran, 2) untuk meningkatan pemahaman dan keterampilan guru dalam mengembangkan modul berbasis kearifan lokal, 3) untuk meningkatan pemahaman dan keterampilan guru dalam menggunaan software flipbook bagi guru untuk mengembangkan e-modul berbasis kearifan lokal, 4) untuk meningkatan pemahaman dan keterampilan guru dalam menupload e-modul berbasis kearifan lokal yang sudah dikembangkan menggunakan flipbook pada domain website, dan 5) melakukan pendampingan perancangan e-modul berbasis kearifan lokal yang terjadwal. Metode yang digunakan dalam pengabdian ini adalah ceramah, diskusi, dan praktik. Hasil akhir yang dicapai adalah meningkatnya pemahaman guru dalam membuat modul melalui aplikasi flipbook dan terbuatnya dokumen/panduan apikasi pelaksanaan.Kata Kunci: Pengembangan, Kearifan Lokal, E-modul, Flipbook. AbstractThe objectives of this service are: 1) to provide solutions to partners in improving teachers' understanding and skills about the importance of local wisdom in learning, 2) to increase teachers' understanding and skills in developing modules based on local wisdom, 3) to improve teachers' understanding and skills in using flipbook software for teachers to develop e-modules based on local wisdom, 4) to improve teachers' understanding and skills in uploading e-modules based on local wisdom that have been developed using flipbooks on the website domain, and 5) provide assistance in designing e-modules based on local wisdom scheduled. The methods used in this service are lectures, discussions, and practice. The final result achieved is an increase in teacher understanding in making modules through flipbook applications and making documents/application guides for implementation.Keywords: Development, Local Wisdom, E-module, Flipbook.
Pengaruh Peran Ayah Terhadap Pembentukan Karakter Remaja Yoan Olivia Yolanda; Joko Prihanto
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.678 KB) | DOI: 10.31316/jk.v6i2.3710

Abstract

AbstrakAyah memiliki peranan yang penting dalam kehidupan anak remajanya, secara khusus terhadap pembentukan karakter remaja. Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh peranan ayah terhadap pembentukan karakter remaja. Maka penelitian ini dilakukan di Gereja Betania Urapan Baru Bandung dengan jumlah sampel 65 sampel. Alat ukur yang digunakan adalah kuisioner tertutup dengan menggunakan media google form. Pengolahan data menggunakan metode kuantitatif dengan bantuan software SPSS 25. Keabsahan data diperoleh melalui validitas dan reliabilitas. Hasil penelitian menunjukkan bahwa terdapat hubungan yang kuat dan pengaruh yang signifikan antara peran ayah dengan pembentukan karakter remaja. Peran ayah memberikan pengaruh sebesar 69,5% terhadap pembentukan karakter remaja sedangkan sisanya merupakan pengaruh dari faktor lain yang tidak diteliti dalam penelitian ini.Kata Kunci: Peran Ayah, Karakter, Remaja. AbstractFathers play an important role in the life of adolescents, in particular to youth character-building. The study is done to find out how much a father’s role is affected in the formation of a teenager’s character. So the study was carried out in Betania Fresh Anointing Church Bandung with a total of 65 samples. The instrument was a closed questionnaire using a google form. Data processing uses a quantitative method with the help of SPSS software 25. Data validity is gained through validity and reliability. Studies have shown that there is a strong and significant connection between fatherhood and the forming of teenage character. The role of the father has a 69,5% effect on the development of the teen character while the rest is an influence of other factors not studied in the study. Keywords: Fathers Role, Character, Teenagers.  
Gender dan Usia Muda: Kecenderungan Berwisata Selama Pandemi COVID-19 Rini Hudiono
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.279 KB) | DOI: 10.31316/jk.v6i2.3711

Abstract

AbstrakMunculnya pandemi Covid-19 di Indonesia sejak Maret 2020 membawa dampak yang sangat signifikan bagi seluruh sektor kehidupan. Salah satunya sektor pariwisata yang terkena dampak cukup besar, dimana seluruh kegiatan industri pariwisata harus dihentikan. Hal ini dilakukan untuk mendukung program pemerintah bekerja dari rumah atau work from home selama pemberlakuan Pembatasan Sosial Berskala Besar atau PSBB. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh gender dan usia terhadap kecenderungan berwisata selama masa pandemi COVID-19. Teknik pengambilan sampel adalah random probability sampling menggunakan analisis regresi linier berganda. Sedangkan variabel bebas atau variabel independen ada dua variabel yaitu Gender (X1), (X2) adalah usia dan Kecenderungan Berwisata (Y). Hasil penelitian diperoleh usia dan gender berpengaruh positif signifikan terhadap kecenderungan berwisata. selama masa pandemi COVID-19.Kata Kunci: Usia, Gender, Wisata, Regresi AbstractThe emergence of the Covid-19 pandemic in Indonesia since March 2020 has had a very significant impact on all sectors of life. One of them is the tourism sector which is quite affected, where all tourism industry activities must be stopped. This is done to support the government's work from the home program during the implementation of Large-Scale Social Restrictions or PSBB. The purpose of this study was to determine the effect of gender and age on the tendency to travel during the COVID-19 pandemic. The sampling technique is random probability sampling where the Travel Tendency (Y). While the independent variable or independent variable there are two variables, namely gender (X1) and (X2) is age using multiple linear regression analysis. The results showed that age and gender had a significant positive effect on travel tendencies. during the COVID-19 pandemic.Keywords: Age, Gender, Travel, Regression
Peran Disiplin dan Stress Kerja Terhadap Kinerja Karyawan di Perusahaan Perdagangan Oli dan Pipa Nasional Hendy Tannady; Joseph MJ Renwarin; Arief Nuryana; Mudasetia Mudasetia; Nawiyah Nawiyah; Fahrina Mustafa; Ilham Ilham; Richard Andreas Palilingan
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.797 KB) | DOI: 10.31316/jk.v6i2.3712

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja dan stres kerja terhadap kinerja karyawan pada salah satu perusahaan yang bergerak dalam perdagangan oli dan pipa. Dua variabel independen dengan satu variabel dependen yang akan dibahas menggunakan penelitian kuantitatif, sampel dalam penelitian ini sebanyak 43 orang. Skala pengukuran dalam penelitian ini menggunakan google form. Analisis data menggunakan persamaan regresi linier berganda, uji koefisien determinasi (R2). Hasil penelitian ini menunjukan bahwa disiplin kerja tidak berpengaruh signifikan terhadap kinerja karyawan, stres kerja berpengaruh signifikan terhadap kinerja karyawan.Kata Kunci: Disiplin Kerja, Stres Kerja, Kinerja Karyawan AbstractThis study aims to determine the effect of work discipline and work stress on employee performance at one of lubricant and pipe trading company. Two independent variables with one dependent variable will be discussed using quantitative research, the sample in this study was 43 people. The measurement scale in this study uses google form. Data analysis using multiple linear regression equation, test the coefficient of determination (R2). The results of this study indicate that work discipline has no significant effect on employee performance, work stress has a significant effect on employee performance.Keyword: Work Discipline, Work Stress, Employee Performance
The Relationship Between Students’ Anxiety and Their Speaking Skills In The Eleventh Grade In Jakarta Barat Senior High School In The 2021/2022 Academic Year Akhmad Haqiqi Ma’mun; Syva Aulia Lestari
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.75 KB) | DOI: 10.31316/jk.v6i2.3713

Abstract

AbstractThe writer held the research in May at the SMAN 16 Jakarta and SMAN 23 Jakarta. The writer took one class from SMAN 16 and one from SMAN 23 Jakarta in second year-student as a sample in this study. The writer used the quantitative correlation design to analyze the research data. In addition, the writer used two instruments to collect the data research such as questionnaire and, a speaking test. Afterward, the result was analyzed using a pre-requisite test consisting of normality tests, regression, and linearity. The result of normality test was equation Y = 60,08 - 0,27 𝑥𝑖. It means that the data were normally distributed and linear. The writer found the correlation coefficient (r) result between students’ anxiety and their speaking skill, which was -0,720. Afterward, the writer interpreted the result by using the interpretation table from Ananda and Fadhli (2018). The result showed a negative relation between students’ anxiety and their speaking skills. The writer used a t-test for testing the hypothesis, and the final result was -9,3. Then, the writer compared the result using a ttable with a significance level was 5%. The writer got t-test > t table (-9,3 > -1,99), which means Ha was accepted. Thus, it shows that students’ anxiety could influence their speaking skills.Keywords: Anxiety, Speaking, English Speaking Skills.
Evaluasi Kinerja Guru Dalam Pelaksanaan Kurikulum di Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo Joni Agus Pratama; Abdul Hamid; Ismatul Izzah
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.25 KB) | DOI: 10.31316/jk.v6i2.3715

Abstract

AbstrakEvaluasi Kinerja Guru dalam Pelaksanaan Kurikulum di Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo. Tujuan penelitian ini adalah untuk mengetahui Bagaimana perencanaan kinerja guru dalam proses pembelajaran, pelaksanaan evalusi kinerja guru. Penelitian ini dirancang menggunakan metode kualitatif. Pengumpulan data dilakukan dengan menggunakan teknik wawancara, observasi, dan studi dokumenter. Teknik analisis data dilakukan dengan melalui tahapan data reduction, data display, canclutation/verification. Hasil penelitian yang telah di lakukan mengenai Evaluasi Kinerja Guru dalam Pelaksanaan Kurikulum di Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo, yaitu perencanaan kinerja guru perlu dilakukan sebelum melaksanakan sebuah kegiatan, Begitu juga dalam proses pembelajaran mempunyai peran penting dalam pencapaian tujuan sekolah dan kualitas belajar siswa. seperti membuat perangkat pembelajaran, menyiapkan materi, menyiapkan peraga dan lain-lain.walaupun masih ada beberapa guru yang belum maksimal dalam membuat perencanaan pembelajara. pelaksanaan evalusi kinerja guru di Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo pelaksanaan evaluasi kinerja guru ialah suatu upaya pengembangan guru untuk meningkatkan sikap profesional guru dalam kinerjanya, atau usaha kepala sekolah untuk mengumpulkan informasi dan mengetahui guru dalam proses belajar mengajar Sehingga dapat mencapai sesuai dengan standar target yang diharapkan.Kata Kunci: Evaluasi, Kinerja Guru, Madrasah Ibtidaiyah Bahjatussibyan AbstractEvaluation of Teacher Performance in Curriculum Implementation at Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo. The purpose of this study was to determine how the planning of teacher performance in the learning process, implementation of teacher performance evaluation. This study was designed using qualitative methods. Data was collected using interview, observation, and documentary studies. The data analysis technique was carried out by going through the stages of data reduction, data display, cancellation/verification. The results of the research that has been done regarding Teacher Performance Evaluation in Curriculum Implementation at Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo, namely teacher performance planning needs to be done before carrying out an activity, Likewise in the learning process has an important role in achieving school goals and the quality of student learning. such as making learning tools, preparing materials, preparing demonstrations and others. Although there are still some teachers who are not optimal in making lesson plans. the implementation of teacher performance evaluation at Madrasah Ibtidaiyah Bahjatussibyan Alasnyiur Besuk Probolinggo implementation of teacher performance evaluation is an effort to develop teachers to improve the professional attitude of teachers in their performance, or the principal's effort to collect information and know teachers in the teaching and learning process so that they can achieve in accordance with the target standards set. expected.Keywords: evaluation, teacher performance, Madrasah Ibtidaiyah Bahjatussibyan
Efektivitas Penghapusan Sanksi Administrasi Perpajakan Melalui Program Pengungkapan Sukarela Dalam Meningkatkan Kepatuhan Pajak Sukarela Carsen Finrely; Ardiansyah Ardiansyah
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.76 KB) | DOI: 10.31316/jk.v6i2.3716

Abstract

AbstrakPandemi Covid-19 telah berdampak pada Ekonomi Indonesia, jutaan masyarakat mengalami kesulitan ekonomi, dalam rangka untuk memulihkan ekonomi, Pemerintah bersama dengan DPR setuju untuk menerbitkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang bertujuan untuk meningkatkan ekosistem investasi, menciptakan lapangan pekerjaan dan mendukung pemulihan ekonomi. Pasal 13 memiliki perubahan besar terhadap penurunan sanksi administrasi perpajakan. Penelitian ini memiliki rumasan masalah yaitu untuk mengetahi apakah penghapusan sanksi administrasi perpajakan melalui program pengungkapan sukarela dapat memberikan stimulus terhadap kepatuhan pajak secara sukarela. Penelitian ini menggunakan metode yuridis normatif dengan data sekunder didapatkan dari buku, jurnal, dan peraturan. Hasil penelitian ini menunjukkan bahwa pengurangan sanksi perpajakan dalam program pengungkapan sukarela tidak memiliki pengaruh terhadap kepatuhan pajak secara sukarela.Kata Kunci: Covid-19, Kepatuhan Pajak, Undang-Undang 7/2021, Wajib Pajak, Sanksi Administrasi Perpajakan. AbstractCovid-19 pandemic in Indonesia has created a severe economic impact, millions of people will be pushed into an economic difficulty, in order to boost the economic recovery, the Indonesian Government and the parliament has been agreed to initiate the harmonization of tax regulations with Law No. 7/2021 with aims to improve our investment ecosystems with higher ease of doing business and to attract more investments, generate more jobs, and thus will support Indonesia’s economic recovery. Article 13 regarding the reduction of tax administration sanctions contain of major changes of rate reduction. This study has a problem formulation, namely to find out whether the abolition of tax administration sanctions through a voluntary disclosure program can provide a stimulus to voluntary tax compliance. This study uses a normative juridical method with secondary data obtained from books, journals, and regulations. The results of this study indicate that the reduction of tax sanctions in the voluntary disclosure program has no effect on voluntary tax compliance.Keywords: Covid-19, Tax Compliance, Law No. 7/2021, Taxpayer, Tax Administration Sanction.

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