Journal Universitas Sarjanawiyata Tamansiswa (UST)

    Pengaruh Love Of Money, Machiavellian, Pemahaman Perpajakan, Tarif Pajak, dan Self Assessment System Terhadap Tax Evasion

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    Pajak merupakan pendapatan negara yang berasal dari dalam negeri dan digunakan untuk membiayai pengeluaran negara guna meningkatkan pertumbuhan ekonomi suatu negara. Namun, realitanya masih banyak wajib pajak yang melanggar kewajiban untuk membayar pajak dengan melakukan tindakan penggelapan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh love of money, machiavellian, pemahaman perpajakan, tarif pajak, dan self assessment system terhadap penggelapan pajak. Penelitian ini dilaksanakan di KPP Pratama Klaten. Teknik pengambilan sampel dengan menggunakan metode accidental sampling. Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak orang pribadi dengan jumlah sampel 100 orang. Teknik analisis data dengan menggunakan analisis regresi linier berganda, pengujian data dilakukan dengan bantuan SPSS 20. Hasil penelitian membuktikan bahwa terdapat pengaruh secara persial antara variabel love of money, machiavellian, dan self assessment system terhadap tax evasion. Namun, pemahaman perpajakan dan tarif pajak tidak berpengaruh terhadap tindakan tax evasion.Kata kunci: love of money, machiavellian, pemahaman perpajakan, tarif pajak, self assessment system, penggelapan pajak

    PENGARUH E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ATAS PELAPORAN SURAT PEMBERITAHUAN TAHUNAN PADA KPP PRATAMA KISARAN

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    his study aims to determine the effect of the Implementation of the EFilling System on Taxpayer Compliance with Annual Tax Reporting in the KPP Primary Range. The data of this study were obtained from a questionnaire (Primary) distributed to taxpayers registered in the KPP Pratama Kisaran using the incidental sampling method. The population of this research is the individual taxpayer who is registered as the e-filling taxpayer in the KPP Pratama Kisaran. The sample used in this study were 100 respondents. The questionnaire was tested for validity and reliability before the study. The prerequisite tests used were normality test and homogeneity test. Hypothesis testing used is simple linear regression and Moderated Regression Analysis. This research was proven through a simple regression analysis that obtained an R Square value of 0.368, which can be interpreted that the magnitude of the effect of the E-Filling System Implementation on Taxpayer Compliance was 36.8%. The results of the t-statistic test produced a significance value smaller than the level of significant at 0,000 <0.05. So the results of this study indicate that the adoption of the E-Filling System has a positive and significant effect on Taxpayer Compliance with Annual SPT Reporting.Keywords: E-Filling, Kepatuhan Wajib Paja

    Pengaruh Pemasangan Profil C Baja Canai Dingin Secara Sentris Pada Rangka Balok Baja Canai Dingin

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    Profil C baja canai dingin digunakan secara umum pada pembuatan rangka atap rumah sebagai material kuda-kuda. Walaupun pada perkembanganya baja canai dingin banyak mengalami perlakuan inovasi yang baik, dan menjadikan efisien pada beberapa pekerjaan konstruksi seperti pembuatan kusen, partisi dinding, bahkan digunakan juga sebagai kerangka atau kolom dalam sebuah bangunan.Metode yang aplikasikan adalah metode eksperimen dan analisis SAP 2000, pada eksperimen ini menggunakan canai dingin profil C sebanyak 3 benda uji degan dimensi 75 x 35 x 0,75 mm, ukuran benda uji 180 x 25 cm. Sedangkan software SAP 2000 canai dingin tersebut menggunakan dimensi 75 x 35 x 0,75 mm. Modulus elastisitas (E) 200 kN/mm2 utuk fy 0,55 KN/ mm2 dan fu 0,55 KN/ mm2. dari metode diatas dapat menyelidiki hubungan sebab akibat antara satu sama lain kemudian membandingkan hasilnya dari eksperimen yang dilakukan.Dari hasil uji lentur balok rangka baja canai dingin profil C sentris B-3 ini memiliki nilai paling tinggi di antara B-1 dan B-2  dengan nilai pembebanan yaitu 9,01 KN, sedangkan untuk nlai lendutannya adalah 26 mm. Melihat pola kegagalan yang terjadi, sobeknya baja pada posisi bagian sayap batang yang terbuka. Sedangkan menggunakan SAP 2000 memiliki hasil yang berbeda dengan pengujian menggunakan UTM. Dari hasil pengujian kuat lentur di peroleh kuat lentur rata-rata sebesar 7,97KN

    The Influence of Pressure to Mechanical Properties Dendrocalamus Asper Blade

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    Bamboo laminated substitute wood for construction materials. To create a bamboo lamination beam made by compression. The bamboo used in this work belongs to the species of Bambusa Dendrocalamus asper (local name: bambu Petung). The purpose of this study was to determine the influent of pressure to mechanical properties bamboo blade. the dimensions of objects based on standard iso 2004. Testing of physical properties include moisture content and density, mechanical properties testing include compressive strength, tensile strength, shear strength and flexural strength. Bamboo 6-year-old tested. Each specimen compressed by pressure variations 0 MPa, 1.5 MPa, 2 MPa and 2.5 MPa. The results of mechanical properties testing conducted correlation with statistical analysis. Observation by Scanning Electron Microscopy to determine the damage to the bamboo fiber

    ANALISIS GELAGAR PRESTRESS PADA PERENCANAAN JEMBATAN AKSES PULAU BALANG I MENGGUNAKAN SOFTWARE SAP 2000 v.14

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    Jembatan sebagai salah satu prasarana perhubungan pada hakekatnya merupakan unsur penting dalam usaha pengembangan kehidupan bangsa. Salah satu contoh komponen struktur jembatan yang berkembang dan sangat diminati saat ini adalah “Gelagar Prestress /Balok Girder Pratekan”. Penelitian ini bertujuan untuk mengetahui hasil analisis struktur sesuai ukuran (dimensi) standar dari pabrik pembuatan PCI Girder menggunakan program SAP2000 v. 14. Perhitungan manual balok prategang (PCI Girder) dihitung dengan mengacu kepada Perencanaan Struktur Betonuntuk Jembatan (SNI T-12 2004), Pembebanan untuk Jembatan (SNI T-02 2005), Bridge Management System (BMS) dan ACI. Kabel prestress pada desain PCI Girder digunakan 4 tendon yang masing-masing terdiri atas 19 kawat jenis uncoated 7wire super strands ASTM A-416 grade 270. Hasil penelitian ini menunjukan bahwa penggunaan balok prategang dengan bentang 39.80 meter dalam perhitungan manual didapat gaya prategang awal 9740.628 kN, mengalami kehilangan prategang total sebesar 30%. Tulangan memanjang balok yang digunakan pada bagian bawah 12 D13, bagian atas 10D13, bagian badan 14 D13. Digunakan tegangan efektif 70% gaya prategang awal, sebesar  6818.440 kN. Pada keadaan transfer, balok mengalami lendutan sebesar -0.06262 meter ke arah atas, lendutan setelah loss of prestress sebesar -0.02386 meter kearah atas. Saat balok menjadi komposit lendutan yang dialami sebesar -0.01440 meter ke atas

    PENGGUNAAN SAPAAN MASYARAKAT TUTUR DALAM BAHASA SUMBA DIALEK KAMBERA DI DESA LAIPANDAK, KECAMATAN WULLA WAIJILU, KABUPATEN SUMBA TIMUR, NUSA TENGGARA TIMUR

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    The purpose of this research is to describe (1) types of greetings, (2) greeting functions, and (3) factors that influence the use of greetings in the Sumba language of dialect Kambera in Laipandak Village, Wulla Waijilu District, East Sumba Regency, East Nusa Tenggara. The type of this research is qualitative descriptive. The data collection technique uses the method of listening with basic tapping techniques along with advanced techniques, namely the skillful listening technique (SLC), namely skillful listening techniques (SLC), recording techniques, and note-taking techniques; and proficient methods with basic fishing techniques accompanied by advanced techniques, namely leading skill techniques. The data analysis technique uses the translational equivalent method with the basis of the determinant elements (PUP) accompanied by advanced techniques, namely the comparative connection technique equates the main thing (HBSP). Presentation of the results of data analysis using formal and informal methods. The results of this study indicate that (1) types of greetings consist of (a) pronouns, (b) self-names, (c) greetings of kinship terms, (d) the title of 'noble' Maramba, or 'servant', and profession, (e)  a deixis or pointer greetings, and (f) a zero characteristic; (2) the greeting function consists of calls, arrangements for speech turn, rituals and social contexts, requires and reduces threats; and (3) factors that influence the use of greetings consist of age, gender, situation, social status, kinship relationships, and intimacy relationships

    UPAYA MENINGKATKAN AKTIVITAS KETERAMPILAN MENULIS WACANA DESKRIPSI DENGAN MODEL PEMBELAJARAN KOOPERATIF TIPE TEAM ASSISTED INDIVIDUALIZATION (TAI) PADA SISWA KELAS XI LUKIS 1 SMK NEGERI 3 KASIHAN BANTUL

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    The purposes of the research are to describe (1) increased the activity of students in writing the discourse description using cooperative learning model type TAI  and (2) increase students’ skills in writing discourse descriptions using cooperative learning model type TAI XI Lukis 1 SMK Negeri 3 Kasihan Bantul. Kind of this research is classroom action research which is held in two cycles. The research subject is all XI Lukis1 SMK Negeri 3 Kasihan Bantul students that contain 26 students.  The object of this study is subject to the basic competence  Indonesian write patterned narrative discourse description, descriptive, expository, and argumentative. The instrument that will be used is observation sheet, students, and teacher interview, test, and documentation The achievement data are analyzed in a qualitative way based on the reflection of every action cycle. The results of this study indicate that the TAI type of cooperative learning model can improve student learning activities in class XI Lukis 1 SMK Negeri 3 Kasihan Bantul on the process of learning to write discourse description. This is evident from the increased activity of students in each cycle. Students’ creativity in writing discourse description on pre-cycle 46,6%, cycle I 57,7%, and cycles II 69,23%. Students attention in paying attention to the teacher in pre-cycle 57,7%, the cycle I 69,23%, cycle II 76,9%. The attitude of the students in pre-cycle 65,38%,cycle I 73,1%, cycle II 84,6%. The students being active in a group discussion in pre-cycle 30,7%, the cycle I 38,5%, and cycle II 73,1%. Well cooperative in a group discussion of pre-cycle 53,8%, the cycle I 61,5%, and cycle II 92,3%. TAI type of cooperative learning model can improve the ability to write a description discourse of class XI Lukis 1 SMK Negeri 3 Kasihan Bantul. It is able to be seen from the aspect of idea contents in pre-cycle 26,92%, the cycle I 57,69%, and cycle II 92,30%. The idea organization accuracy in pre-cycle 38,46%, cycle I 69,23%, and cycle II 84,61%. The language order accuracy in pre-cycle 34,61%, cycle I 61,53%, and cycle II 84,61%. The use of vocabulary in pre-cycle 30,76%, the cycle I 65,38%, and cycle II 84,61%. The use of texts spelling in pre-cycle 34,61%, cycle I 69,23% and cycle II 92,30%

    BENTUK SINGKAT DALAM TUTURAN BAHASA JAWA DI SURAKARTA

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    This research is a descriptive qualitative research which focuses on the form, function, and changing meaning of the shortened form of Javanese language, mainly in Surakarta area. The result of the research shows that (1) there are three forms of shortened use of language in the Javanese speech community; (a) shortened form of as the result of sound elimination in the beginning of the word, (b) shortened form of as the result of sound elimination of the middle of syllables, (c) shortened form of as the result of sound elimination at the end of the word. (2) There are three function of shortened use of language in the Javanese speech community; (a) interpersonal function, (b) directive function, and (c) personal function. (3) The changing meaning in the use of shortened form of Javanese language are (a) the changing of polite meaning into rude meaning, (b) the changing of rude meaning into a polite one

    TEMA, KARAKTER, LATAR BUDAYA, DAN RESISTENSINYA DALAM DONGENG TIMUN EMAS DAN KOMIK SHINGEKI NO KYOUJIN KARYA HAJIME ISHIYAMA

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    Timun Emas tales story and SNK comic are constructed by the same theme and character but in different culture between Java (Indonesia) and Japan. That situation also represented a different way of life which is relevant to their problem and what could they do to solve the problem. Javanese people inclined to do prihatin ways. Indonesian people preferred to solve the problem with negotiation and God should be the final of problem-solving. In different ways, people of Japan inclined to do competition and discipline. They really admire the time and nothing for negotiation which is waste the time. The other principle of Japanese society is strong determination

    PELESAPAN FUNGSI SINTAKSIS DALAM KALIMAT MAJEMUK BAHASA INDONESIA

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    This research aimed at (1) describing the kinds of syntactic functions disappeared in the compound sentences in Indonesian language, (2) describing the categories of syntax as the antecedents of the syntactic function disappearance of compound sentences in  Indonesian language, and (3) describing the function appropriateness and constituent  roles having co-reference relationship in the process of the syntactic function  disappearance of compound sentences in Indonesian language. This research was  classified  as   descriptive-qualitative research. The data were the compound sentences in Indonesian language including the compound and  complex  ones  that  were  affected by the disappearance of syntactic functions. The sources of the data were (1)  Kedaulatan  Rakyat  a newspaper; (2) Kartini a magazine; (3) Kafilah-Kafilah Cinta a novel; (4) Syair Panjang Aceh a novel; (6)  Anak Semua Bangsa a roman; and (7) Lelaki Ikan a short-story collection. The method and technique used during the data collection process were scrutinizing and noting. Furthermore, the data analysis method and techniques used were  evenly-distributed methods with direct-substance-distribution   techniques, reversing techniques, disappearing techniques, and substituting techniques.  The methods used to present the results of the data analysis were implemented informally and formally. The results of the research are: (1)  the kinds of compound-sentence  syntactic functions in Indonesian language that disappeared included: (a) the disappearance of syntactic function in compound sentences consisting of the disappearance  of  the subjects, predicates, and the objects, (b) the disappearance of syntactic functions in complex sentences consisting of the disappearance of the subjects only; (2) the syntactic categories as the antecedents of the compound sentence disappearance  included  (a)  the antecedent  categories  found  in compound  sentences consisting of  words  and phrases, (b) the antecedent  categories found in complex sentences consisting of words and phrases; (3) the function appropriateness and constituent roles having co-reference relationship in syntactic  function   disappearance  in compound sentences in Indonesian language included (a) the function  appropriateness and constituent roles of compound sentences consisted of function co-reference, role co-reference, and function and role co-reference, and (b) the function appropriateness and constituent roles of complex sentences consisted of function co-reference and role co-reference
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