Multidisciplinary Journal of Education , Economic and Culture

Persepsi Wajib Pajak Terhadap Pajak Penghasilan PP No. 23 Tahun 2018 (Studi UMKM Kabupaten Maybrat)

2025-01-09T22:56:54+00:00

This study aims to analyze the knowledge and understanding of Micro, Small, and Medium Enterprises Taxpayers regarding taxation according to Government Regulation Number 23 of 2018 in Maybrat Regency. This study was conducted through Observation, Interviews, and Documentation of Research Results that the level of knowledge and understanding of MSME Taxpayers regarding the implementation of Government Regulation Number 23 of 2018 is still too minimal, because some of the Business Taxpayers. The results of the study showed that there were MSME actors who stated that they knew about the collection of Article 11 Income Tax for various reasons, there were already tax collection rates but they did not really understand the calculation of taxes, so it can be concluded that the socialization of MSME taxes is still lacking. There is no ease and simplification in tax collection. According to the MSME actors that the researcher met, in paying taxes to tax officers it is said to be fair if the profits obtained are large

Analisis Kepatuhan Wajib Pajak Bagi Pengendara Roda Dua di Kalangan Mahasiswa Kabupaten Sorong

2024-12-02T05:30:34+00:00

Tax on motorcyclists registered at the Sorong SAMSAT is known to have a lot of data on drivers who do not fulfill their obligations in paying motor vehicle tax. The purpose of this study was to determine the level of tax compliance at the student level, as well as to determine the factors that influence student compliance in paying taxes. The population used in this study were all two-wheeled motor vehicle taxpayers registered at the Sorong Regency SAMSAT office. The research method used in this study uses a qualitative research method to be able to understand the phenomenon in a natural social context that describes social problems in a person from a behavioral perspective. The results of this study indicate that taxpayer compliance is influenced by the way of thinking, tax knowledge, negligence, and of course taxpayer awareness. While external factors are influenced by tax access, quality of service, tax sanctions, and socialization by tax officers

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Raja Ampat

2024-12-02T05:21:02+00:00

The purpose of this study is to determine the effect of regional taxes and regional levies on the original regional income of Raja Ampat. This study was conducted at the Office of the Raja Ampat Regional Asset and Wealth Management Agency. This type of research uses secondary quantitative research, the data used is financial data, this data is tested using SPSS Version 25, namely data testing with Hypothesis Testing, T Test, F Test, Multiple Linear Regression Test, Determination Coefficient Test. The results of the study show that the original regional income is partially influenced by regional taxes, but not by regional levies. Original regional income is influenced by levies and regional taxes

Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha ThriftShop

2025-01-09T23:08:09+00:00

The purpose of this study is to gain a deeper understanding of the factors that influence the compliance of OP WP who are thrift shop entrepreneurs in paying taxes, and also to find out the efforts that can be made to improve tax payment compliance in thrift shop businesses. The method used in this study is a qualitative descriptive research method using a literature study approach. Factors that influence a person in paying taxes include tax knowledge, service quality, tax system, tax sanctions, and taxpayer awareness itself. Efforts that can be made to improve tax payment compliance in thrift shop businesses include the strategy of being proud to pay taxes, mentoring, reducing tax rates, tax socialization, and also modernizing the tax administration system.

Analisis Miskonsepsi Bahan Ajar IPAS Kurikulum Merdeka pada Siswa Kelas III Sekolah Dasar

2025-02-25T01:14:41+00:00

This research aims to identify misconceptions in the science and science teaching materials for class III of the Merdeka Curriculum, which are contained in the 2022 Science and Technology Package Book from the Ministry of Education and Culture, the Free Curriculum General Elementary School Maestro Companion Book, and the Merdeka Curriculum Science 3A Learning Companion Book. The method used is descriptive qualitative with data collection through observation and documentation. Misconceptions in teaching materials are categorized into five types: Misidentifications, Overgeneralization, Oversimplifications, Obsolete Concepts and Terms, and Undergeneralization. The research results show that there are misconceptions in science teaching materials. Misidentifications were found in the Animal Breeding and Types of Metamorphosis material. Overgeneralization occurs in material on Invertebrate Animals, Life Cycles of Living Creatures, and Metamorphosis of Living Creatures. Oversimplifications are found in almost all materials, including Invertebrate and Vertebrate Animals, Form and Function of Animal Body Parts, Various Ecosystems, Symbiosis Between Living Things, and Energy Sources. No misconceptions were found in the Obsolete concepts and terms and Undergeneralization categories. This research emphasizes the importance of preparing more accurate and comprehensive teaching materials to support better student understanding