In the country of Indonesia, the traditional market still look that information and communication technology is something very expensive because it will bring in high cost components. The purpose of ...this study is to know the potential of traditional markets and know the role of information communication technology in traditional markets that can competence with the way can Improving Income Area. The method used in this study using qualitative, methods with object of research The Role of Information Communication Technology At traditional market. In data collection was used interview techniques by primary data, while secondary data comes from literature journal, books and government regulations. Discussion about the role of Information and Communication Technology in traditional markets can be using in to design concept create a "Trend Market of selling method via order, and delivery order too. Result from research get show by some potentials in traditional markets by utilizing the role of Information and Communication Technology in traditional markets via social media and website, and start up digital get growth to characteristic specific in area until can improving income in area.
State revenue comes from taxes currently occupies the largest portion of Revenue and Expenditure Budget (APBN). Various reforms have been undertaken by the Government in improving state revenue ...target. On the other hand, the taxpayer also thinks to minimize tax payments with the tax evasion. Tax evasion has been perceived as unethical because it violates the provisions of the existing taxation. This perception is influenced by factors justice, tax administration system, discrimination and Machiavellian. This is a quantitative research with the data collected from distributing questionnaires directly to the students of Bachelor of Accounting Perbanas Surabaya who are taking courses Tax Planning odd semester of 2015-2016. There were 183 respondents. Testing in this research using regression test. The results showed that the only the variable Machiavellian affects the perception of the ethics on tax evasion. Students perceived that tax evasion is an unethical act. This condition also supported their perception because they have not had experience in fulfillment of tax compliance, tax provisions normative or something that should be adhered to and support ethics courses and softskill development is done. Pendapatan negara yang berasal dari pajak saat ini memiliki porsi terbesar dalam APBN. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Di sisi lain, wajib pajak juga berpikir untuk meminimalkan pembayaran pajaknya melalui penggelapan pajak. Penggelapan pajak dipersepsikan sebagai hal yang tidak etis karena dinilai menciderai peraturan perpajakan yang telah ada. Persepsi tersebut dipengaruhi oleh faktor keadilan, sistem administrasi perpajakan, diskriminasi, dan aliran Machiavellian. Penelitian kuantitatif ini menggunakan kuesioner yang disampaikan kepada mahasiswa Akuntansi di Perbanas Surabaya yang telah menempuh mata kuliah Perencanaan Pajak pada tahun ajaran 2015/2016. Terdapat 183 responden. Pengujian hipotesis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa hanya variabel Machiavellian yang berpengaruh terhadap persepsi etis dalam penggelapan pajak. Mahasiswa menilai bahwa penggelapan pajak adalah tindakan yang tidak etis. Kondisi tersebut juga didukung oleh persepsi mereka yang belum mengalami kewajiban membayar pajak.
In this cluster-randomized trial conducted in Indonesia, deployment of mosquitoes infected with the
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Mel strain of
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resulted in fewer symptomatic, virologically confirmed dengue ...infections and hospitalizations among residents.
Tujuan yang hendak dicapai dalam penelitian ini adalah untuk meningkatkan : 1) kemampuan berbahasa Jawa dengan menerapkan penggunaan metode bermain peran; 2) motivasi peserta didik dalam ...pembelajaran, yaitu keaktifan, ketertarikan, keinginan peserta didik untuk belajar bahasa Jawa dengan menerapkan metode bermain peran dengan benar. Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilakukan di SD 5 Hadipolo Kecamatan Jekulo Kabupaten Kudus, dengan subjek para peserta didik Kelas 6 SD 5 Hadipolo Kecamatan Jekulo Kabupaten Kudus Semester 1 Tahun Pelajaran 2014/2015. Jumlah peserta didik ada 19, dengan rincian 8 laki-laki dan 11 perempuan. Adapun yang menjadi objek penelitian adalah pembelajaran berbicara dengan berbahasa Jawa. Proses penelitian dilaksanakan dalam tiga siklus yang meliputi empat tahapan, yaitu tahap perencanaan, tahap pelaksanaan, tahap observasi, serta tahap analisis dan refleksi. Berdasarkan hasil penelitian dapat disimpulkan terdapat peningkatan kualitas pembelajaran baik proses maupun hasil berbicara berbahasa Jawa pada peserta didik kelas Kelas 6 SD 5 Hadipolo Kecamatan Jekulo Kabupaten Kudus Semester 1 Tahun Pelajaran 2014/2015. Peningkatan kualitas proses pembelajaran tersebut ditandai dengan meningkatnya: 1) jumlah kualitas peserta didik yang aktif dalam kegiatan apersepsi maupun dalam kegiatan pembelajaran; 2) jumlah peserta didik yang tertarik dan termotivasi dalam kegiatan pembelajaran berbicara berbahasa Jawa; dan 3) jumlah peserta didik yang sudah mampu berbicara dengan bahasa Jawa sesuai dengan unggah-ungguh dengan teknik yang benar dengan menggunakan metode bermain peran. Hasil penelitian berbahasa Jawa dengan metode bermain peran dalam pembelajaran terjadi peningkatan minat 57,9% (31,58% menjadi 89,48%), keberanian 68,42% (26,32% menjadi 94,74%), peran 57,90% (31,58% menjadi 89,48%), kemampuan 78,95% (10,53% menjadi 89,48%).Dengan demikian dapat disimpulkan bahwa minat, keberanian, peran, serta kemampuan berbahasa Jawa peserta didik dapat ditingkatkan melalui metode bermain peran. Adapun langkah-langkah efektif yang dilakukan oleh peneliti untuk mengoptimalkan metode ini, antara lain: 1) membagi peserta didik secara berkelompok yang didasarkan perbedaan tingkat kemampuan berbicara berbahasa Jawa; 2) memberi kesempatan kepada peserta didik untuk berlatih berbicara berbahasa Jawa melalui metode bermain peran; 3) mengintegrasikan keterampilan berbicara berbahasa Jawa dengan keterampilan berbahasa lainnya, seperti menyimak, membaca, dan menulis; dan 4) mengaplikasikan berbicara berbahasa Jawa dalam kegiatan seni di lingkungan sekolah khususnya sesuai pengalaman yang didapat peserta didik selama penelitian. Prinsip pokok pada metode ini adalah mengetahui, berlatih, menerapkan, memeragakan, sehingga peserta didik mengaktualisasikan berbicara berbahasa Jawa dengan benar.
This study focuses on tax compliance behavior that is emphasized in the viewpoint of government and individualistic taxpayers. Taxpayer compliance has always been an interesting issue and is still ...debatable in previous research. The democratic involvement of taxpayers still creates a reluctance to pay taxes so that non-compliance efforts still occur. This research tries to test the aspect of legality, modernization of tax system, service quality of tax officer and intellectual taxpayer toward taxpayer compliance and tax evasion. This research is a primary research conducted through the distribution of questionnaires in the convinience of taxpayers registered in the East Java tax office. Respondents of this study as many as 252 individual taxpayers. Testing is done by using Partial Least Square (PLS). The results showed that the variables of legality and service quality of tax authorities have an effect on taxpayer compliance, and taxpayer compliance also affects tax evasion. whereas, the variable modernization of taxation system and intellectual taxpayer have no significant effect on taxpayer complianceKeywords: Legal Aspect; Intellectual; Tax Compliance; Tax evasion Abstrak. Penelitian ini berfokus pada perilaku patuh pajak yang ditekankan pada sudut pandang pemerintahan dan individualistik wajib pajak. Kepatuhan wajib pajak selalu menjadi isu yang menarik dan masih menimbulkan perdebatan pada penelitian sebelumnya. Keterlibatan wajib pajak secara demokratis masih menimbulkan keengganan untuk membayar pajak sehingga upaya ketidakpatuhan masih saja terjadi. Penelitian ini mencoba menguji aspek legalitas, modernisasi sistem perpajakan, kualitas layanan aparat pajak dan intelektual wajib pajak terhadap kepatuhan wajib pajak dan penggelapan pajak. Penelitian ini merupakan penelitian primer yang dilakukan melalui penyebaran kuesioner secara convinience pada wajib pajak yang terdaftar di kantor pajak wilayah Jawa Timur. Responden penelitian ini sebanyak 252 wajib pajak orang pribadi. Pengujian dilakukan dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel legalitas dan kualitas layanan aparat pajak berpengaruh terhadap kepatuhan wajib pajak, dan kepatuhan wajib pajak juga mempengaruhi penggelapan pajak. sedangkan, variabel modernisasi sistem perpajakan dan intelektual wajib pajak berpengaruh tidak signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Aspek Legal; Intelektual; Kepatuhan Pajak; Penggelapan Pajak
The purpose of this study is to develop an assessment instrument of reasoning ability on HOTS-based science learning assessment model on the Primary School Education Program’s students. The research ...method used is a research and development method. This method developed the evaluation model of HOTS-based science learning assessment that has the characteristics to measure the ability of deductive hypothesis between variables, to predict phenomenom represent it with logical thinking. Moreover to analyze theoretical statement by using if-then provison. HOTS-based science learning assessment model is validated by physics education experts and science education practitioners. After that, the assessment tools were tested by students in the Primary School Education Program. The result showed that the assessment model has 7 items characteristic deductive hypothesis that valid and reliable.
The women role in farm activity of agroindustry development is very close with their perception and correlating with motivation of them to create attitude such as cognitive, affective, and ...conative.Aims of this research were to observe the perception, motivation, and attitude of the women who work in food agroindustry in Bantul Regency.The method of this research was descriptive analytical by applying survey. Sample of area was taken with different level including 4 subdistrictsand4 villages as the main centre of food agroindustryand that was taken 60 households using random, while the analysis method were used in this research were scoring and table analysis. The results showedthat perception of women farmers to process of food agroindustry is positive especiallyon increasing offamily incomeby 61%, sothat result gave them motivation to increase income, basic need, safety by 80,84%. The conclusion of this results was attitude of the women farmers based on cognitive, affective, and conative categories as high more than 90%, this means a good performasnce . It is suggested that government should support them with stimulants and training for improving farmers welfare.
This study aims to describe tax avoidance or tax aggressiveness committed by a public company in Indonesia. To maintain company sustainability, taxation strategy must always be supported by a ...non-financial system. In Indonesia, sustainability report disclosure is voluntary, but the Indonesian government handles the issue by requiring the inclusion of social and environmental activities in the report as taxable operational costs. The research sample of this study comprises public companies listed on the Indonesia Stock Exchange, which have submitted sustainability reports separately. A total of 68 companies were involved, from which 132 datasets were obtained for further analysis via regression test. This research introduces a new way to measure tax aggressiveness (fiscal effective tax rate) to supplement the results generated by the existing measure (GAAP effective tax rate). The development of research shows that sustainability reporting has a significant effect on tax aggressiveness committed by public companies in Indonesia.
Reason for consumers to buy and consume honey as a health supplementBackground: During the COVID-19 pandemic, people believed honey was a supplement to increase body endurance. Research on consumer ...perceptions regarding specific health benefits has never been done. The market's production and demand for honey have not balanced, giving rise to the potential for selling fraudulent honey. It is necessary to identify the public perception regarding the health benefits of honey using one of the determinants of the theory of planned behavior and consumer knowledge regarding labels on honey products. Objective: This research was conducted to determine the factors related to consumer behavior in buying and consuming honey as a health supplement. Methods: Quantitative research using a cross-sectional survey design. Online data collection was done by distributing questionnaire links through social media in October-November 2021 in various regions of Indonesia. A total of 426 research subjects were selected using the accidental sampling technique. The data were analyzed using the Spearman correlation test. Results: Consumer knowledge about honey product labels is categorized as sufficient (48.13%) and less (44.12%). Gender and education were significantly related to the purchase of honey (p=0.0308; p=0.0101), and gender was associated with consumption behavior (p=0.0086). Perception of overall and specific health benefits (improves immunity, diabetes, cancer, heart, cough, and asthma, accelerates healing after illness, reduces the frequency of diarrhea, lower blood pressure, lower levels of fat and cholesterol in the body) were significantly related to the behavior of buying and consuming honey (p=0.0001). Knowledge is significantly related to honey consumption behavior (p=0.0363). Conclusion: Honey buying and consumption behavior in Indonesia is related to consumer perceptions of overall and specific health benefits. It is necessary to review honey labels currently on the market and increase consumer knowledge about honey product labels.
SMEs is one of the pillars that can improve people's lives and is very meaningful for the government. In order for SMEs to continue to develop, even increase, it is necessary to measure service ...quality and customer satisfaction so that SMEs can identify weaknesses in their business as evaluation material. The research method begins by reviewing the literature related to the SMEs service industry, classifying, choosing what is appropriate for this research. The results of the research show that several methods can be used to measure, analyze, evaluate, and develop products. The KANO method with functional dysfunction assessment to identify customer desires based on attributes can have a significant influence on customer satisfaction. Servqual with a 5 gap analysis model for customer satisfaction analysis, IPA can be used to measure, test, analyze and determine service priority improvements, while QFD is broader. In addition to evaluating the quality of services and products, it is also for development or innovation and is not limited to the service industry but can be used to develop products for the manufacturing industry. Every business needs to be evaluated to improve performance, several approaches such as KANO, Servqual, IPA, QFD can be used as a reference for measuring, evaluating and developing to continue to improve and develop the business.
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