Pengaruh Pemahaman Wajib Pajak, Kemudahan Membayar Pajak, Dan Perubahan Tarifpp No. 46 Tahun 2013 Terhadapkepatuhan Wajib Pajak UMKM Di Kota Pekanbaru

This study aimed to examine the effect caused by the variable understanding of tax payer, ease of paying tax, and change in tariff pp no. 46 year 2013 for tax payer compliance of SMEs.This study uses convenience sampling with 86 samples from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows.Results of simultaneous regression test (Test F) showed that all independent variables had simultaneous influence on variable tax payer compliance of SMEs. Partial regression test (T test) showed that the variables understanding of tax payer, Ease of paying tax, and change in tariff pp no. 46 year 2013 had a significant effect on tax compliance SMEs. The magnitude of the effect posed (Adjusted R2) by these three variables together for the dependent variable is 41.7%, while the remaining 58.3% is influenced by other factors not examined in this study

Tingkat Kepatutan Berbahasa Jurnalistik pada Jurnalisme Online di Situs Detikbandung.Com (Studi Deskriptif dengan Teknik Analisis Isi terhadap Penerapan Kaidah Bahasa Jurnalistik Berita Langsung (Straight News) di Detikbandung.Com)

Tingkat kepatutan berbahasa jurnalistik pada jurnalisme online terhadap penerapan kaidah bahasa jurnalistik di sebuah media online penting untuk diketahui. Dalam penggunaan Bahasa Indonesia, penerapan bahasa jurnalistik yang baik dan benar, media online bisa dikatakan paling banyak melakukan pelanggaran. Hal itu utamanya dikarenakan penulisan berita di media online dilakukan tergesa-gesa agar segera online (kejar tayang), apalagi jika wartawan yang menulisnya kurang atau tidak menguasai tata bahasa dengan baik dan benar. Masalah ini penting diteliti, karena media massa dinilai sebagai ‘guru bahasa\u27 bagi para pembacanya dan berkaitan juga dengan upaya penyampaian informasi secara jelas dan lengkap, sehingga terjalin komunikasi yang efektif dengan pembacanya. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis penerapan kaidah bahasa jurnalistik dari struktur kalimat, penggunaan Ejaan Yang Disempurnakan (EYD), dan penerapan kalimat efektif pada berita langsung kanal news di situs detikBandung.com. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan metode penelitian deskriptif, dengan teknik analisis isi. Dari hasil penelitian, dapat disimpulkan bahwa struktur kalimat yang banyak digunakan adalah kalimat sederhana artinya singkat, padat dan jelas, penggunaan Ejaan Yang Disempurnakan (EYD), sedangkan penerapan kalimat efektif atau keefektifan kalimat dinilai masih sedikit digunakan, karena pilihan kata yang tidak tepat dan terdapat kerancuan (ambiguitas) makna

Analisis Pengaruh Struktur Pasar, Beban Non Bunga, Ekuitas, dan Aset Likuid terhadap Margin Bunga Bersih pada Bank Umum yang Listing di Bursa Efek Indonesia

This research aim to obtain empirical evidence about the effect of market structure, non-interest expense, equity and liquid asset to net interest margin on commercial banks listed on the Indonesia Stock Exchange for period 2007-2011. In this research, the data used is the data of 11 commercial banks were selected through purposive sampling with criteria (1) commercial banks that are actively listed on the Indonesia Stock Exchange for period 2007-2011. (2) Commercial banks that consistently publishes annual financial statements for the period of 2007-2011. (3) Commercial banks that meet indicator dependent variable and the independent variables during the period of 2007-2011. The data is analyzed using panel data with multiple linear regression method with fixed effect model (FEM) are graded according to this research because this model has no intercept equation is constant or there are differences in each individual. Before analyzing the data, first Normality Test and Hausman test to determine the normality of the data and to determine whether the fixed effect model suitable for use in this study. Further processing of the data were performed using the Eviews 5.Results of this research found that simultaneous f-statistics test that variables of market structure, non-interest expense, equity and liquid asset have a significant effect on net interest margin at 95% confidence level, while it is partially based on t- statistics test concluded that the variables of market structure and equity had a positive effect and no significant on the net interest margin at the 95% confidence level. Non-interest expense variable has a positive and significant effect on net interest margin and the liquid assets variable has a negative and significant effect on the net interest margin at the 95% confidence level. Additionally determination coefficient indicates that the variable of market structure, non-interest expense, equity and liquid asset are able to explain the variable net interest margin on commercial banks listed on the Indonesia Stock Exchange amounted to 87.79%

Analisis Indeks Kepuasan Masyarakat Pada Pelayanan Perijinan Di Badan Penanaman Modal Dan Pelayanan Perizinan Terpadu Satu Pintu (Bpmpptsp) Kabupaten Semarang

Measurement of Public Satisfaction Index refers to KEMENPAN No. 25 of 2004 on Public Satisfaction Index (IKM). Objective Measurement of Public Satisfaction Index is to determine the development of the unit's performance in the service of the government agency that is implemented by the relevant agencies periodically and can be used as material for their own policies in order to further improve the quality of public services. While the purpose of research measurement IKM : how the level of customer satisfaction, aware of the elements that must be improved and how to improve community satisfaction. Community Satisfaction Measurement indicator by KEMENPAN No. 25 of 2004 was Procedures, Requirements Services, Clarity Service Officers, Disciplinary Officer Service, Responsibility Service Officers, Service Officers Ability, Speed Services, Justice Getting Care, Courtesy and hospitality Officer, Fairness Care Costs, Cost Assurance Services, Assurance Services Schedule , Safety, Environment and Security Services. Based on public satisfaction measurement indicators in the Investment and Services Agency One Stop (BPMPPTSP) in Semarang Regency, Authors recommend as follows: (1) Repair Facilities and Infrastructure support services, and (2) Increased element of comfort for users permissions to create the environment conducive to the user

Strategi Pengelolaan Perparkiran Di Kota Salatiga

City parking area Salatiga has function in parking management performing at Territotial Salatiga City. Pads goes upon this management number region regulation 12 year 2011 about Parking Management at Common Wayside. Until now, parking management performing is still there are some problem for example : prasarana's medium facility that subtraced is equal to, society and executor behavior that doesn't play the game and its reducing coordination of Observation and Operation section. The position of the Department of Transportation in parking management in Salatiga City is as an agency or agencies that manage parking management in Salatiga City, one of them in the implementation of regional development that will work well if one has a good strategy in the development of transportation facilities. Research Parking Management Strategies in Salatiga City using qualitative descriptive research method, in which this study describe, record, analyze, and interpret the conditions of Salatiga. The analysis process is conducted which begins with the identification of internal and external environment to assess weakness, strengths, opportunities, and threats in the increase in parking the city of Salatiga. Then proceed by using SWOT analysis, so that the resulting strategy SO, strategy ST, WO strategies, and strategies using the SWOT matrix WT. The next step is to identify strategic issues based on the results of a SWOT analysis using litmus tests to determine strategic alternatives, decide on a strategy for estimating the increase in parking retribution

Pengaruh Minat Membaca Bukuterhadap Hasil Belajarmahasiswa Bkk Akuntansi

: This studyaimed todetermine the effect ofinterest inreading book son learning outcomes of students BKK Economics Accounting Study Program Guidance and Counseling Untan Pontianak. The method usedis descriptive method to form research association studies. The population ofthis research were 81 students who allmade ​​respondents. The results showed that interest inreading the book has an influence on student learning outcomes BKK Economics Accounting Study Program Guidance and Counseling Untan Pontianak. It is seen from t count > t table (2.729>1.9908) which states that Hois rejected and Ha accepted, while the value obtained for the linear regression coefficient 0.484 and the coefficient of determination (R2) of 8.6%. From the results of this study should provide the agency more books related to accounting lectures and lecturers requires each student to have a book related to college accounting

Analisis Konsumsi Bahan Bakar Motor Bensin Yang Terpasang Pada Sepeda Motor Suzuki Smash 110cc

This research aims to determine the fuel consumption of gasoline engine mounted on a 110cc Suzuki Smash. The data taken on the motorcycle in different gear ratios and speed for a travel distance of 2.5 km.Analysis was conducted on gear ratios 2, 3 and 4 at speeds of 20, 25, 30, 35, and 40 km / h. Observations and calculations for the arrays of indicate that fuel consumption on gear ratio 2 is 359.2, 410.9, 439.0, 545.9, and 648.9 g / h respectively. At gear ratio 3 is 296.9, 295.8, 408.6, 494.4 and 624.5 g / h respectively. At gear ratio 4 is 201.9, 249.4, 412.0, 330.8 and 538.0 g / h respectively. It is concluded that the higher the speed of the motor, the greater the rate of consumption of fuel.From the observation it was found that the test was performed at the engine rotation of 2136 to 6182 rpm. Results demonstrate that at the speed of 20 km / h to 40 km / h it is more efficient operate with gear ratio 4