Determinan Kepatuhan Wajib Pajak Muslim untuk Membayarkan Pajak

Tujuan Penelitian ini adalah untuk menganalisis pengaruh pengetahuan zakat sebagai pengurang penghasilan kena pajak dan tingkat pendapatan terhadap kepatuhan wajib pajak Muslim. Populasi dalam penelitian ini adalah wajib pajak yang berada di Kabupaten Bantul. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan kriteria (1) wajib pajak Muslim di kabupaten Bantul, (2) wajib pajak yang memiliki nomor pokok wajib pajak, serta (3) wajib pajak yang menjalankan usaha atau pekerjaan bebas. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan secara langsung kepada responden yang memenuhi kriteria. Kuesioner yang terkumpul dalam penelitian ini berjumlah 36 kuesioner. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan alat SPSS. Penelitian ini memperoleh hasil bahwa kepatuhan wajib pajak Muslim dipengaruhi oleh tingkat pendapatan. Sedangkan, pengetahuan zakat sebagai pengurang penghasilan kena pajak tidak berpengaruh terhadap kepatuhan wajib pajak Musli

Pemberdayaan Guru RA Kota Salatiga dan Kabupaten Semarang untuk Meningkatkan Mutu Pembelajaran

Some teachers of Islamic Kindergarten (RA) in Salatiga and Semarang District realize that there is still little absorbed information related to the preparation of instructional media. Even so, not many of them have high motivation to take a reflective action such as implementing a Classroom Action Research. This service activity that in the form of training of creating educative props (APE) and training on preparing the design of PTK aims to facilitate the teachers to achieve pedagogical and professional competence as well as achieve quality learning. The results show that both the preparation of media and the design of PTK will be more focused if using a reference; in this case the base is six child development scopes as set forth in Permendikbud No. 137 of 2014 on National Education Standards of Early Childhood

Pemberdayaan Guru RA Kota Salatiga dan Kabupaten Semarang untuk Meningkatkan Mutu Pembelajaran

Some teachers of Islamic Kindergarten (RA) in Salatiga and Semarang District realize that there is still little absorbed information related to the preparation of instructional media. Even so, not many of them have high motivation to take a reflective action such as implementing a Classroom Action Research. This service activity that in the form of training of creating educative props (APE) and training on preparing the design of PTK aims to facilitate the teachers to achieve pedagogical and professional competence as well as achieve quality learning. The results show that both the preparation of media and the design of PTK will be more focused if using a reference; in this case the base is six child development scopes as set forth in Permendikbud No. 137 of 2014 on National Education Standards of Early Childhood

Keterlibatan Orang Tua dalam Pendidikan Anak Usia Dini di Satuan PAUD Islam

This paper describes the parental involvement in Islamic Early Childhood Education (ECE) units. The subjects of this study were parents and teachers in two Radlatul Athfal (RA). Through observation, interviews, and documentation, it is found that there are three types of parental involvement in education i.e. direct involvement in RA, direct involvement outside RA, and involvement at home. Another form of involvement is involvement that is directly requested by RA and some that are voluntary. The driving force for parental involvement in general is a form of cooperation in advancing children’s education and maintaining optimal child development. Parental involvement strategies include school production, outing, and home visits. Regarding the parental involvement model, there are two models in RA Mathla'ul Anwar, namely the protective model and the consumer model. Meanwhile, in RA Islamiyah Talun there are five models, namely the protective, transmission, curriculum-enrichment, consumer, and partnership models

Media Pengenalan Safety Behavior untuk Anak Usia Dini

Early child is known as an individual who is vulnerable to a number of events that threaten his personal safety. These risks make the government of the Republic of Indonesia (RI) entrust teachers to teach early about safety behaviors. This article discusses the media that teachers use to introduce safety behaviors in early childhood. This qualitative study was conducted in four early childhood education units in Salatiga, Semarang, and Boyolali. Data collection techniques used were observation, interview, and documentation. It was stated that the teacher introduces safety behavior through the media that supports three children's learning styles, namely auditory, visual, and kinesthetic. The media are in the form of healthy walk, educative teaching aids (APE) of traffic, helmets, switches and sockets, scissors, oral, doormats and cloths, as well as pickup cards. The research findings imply that the introduction of safety behaviors should be adapted to the context

Developing Prosocial Behavior Of Early Children: Learning From “Adit & Sopo Jarwo”

This article explored the description of prosocial behavior inserted in the film of “Adit and Sopo Jarwo” which can be taught to early children. The data was collected by documentation. This descriptive qualitative research analyzed five episodes of the selected film. Those episodes were taken from Season 1 and Season 2. The results showed that “playing with playmates” found in the 3rd film, “caring about others” found in all fims, “sharing (good and/or bad) experiences” found in the 4th film, “cooperative with others” found in the 1st until the 4th film, while “considering others (tolerance)” found in the 1st and the 3rd films. Further, “borrowing and lending out something to others” found in film 3, “showing enthusiasm” found in all films except film 4, “obeying the games/the rules” found in film 3, and “appreciative to others” found in film 1, 3, and 5. All of those prosocial behaviors can be taught to early children

Moralitas, Peran Perangkat Desa, Dan Kepatuhan Masyarakat Dalam Membayar Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan: Sanksi Sebagai Variabel Moderating

This research aims to determine the factors that influence the community in paying property taxes in rural and urban areas, and to find out whether the risk variabel moderates the effect between morality and the role of village official on commuity compliance in paying property taxes in rural and urban areas. The population in this research  is individual taxpayers who in bantul regency. The sample in this research is individual taxpayers who own land and buildings. The research data wase collection by distributing questionnaires to respondents who were met by researchers. Respondents in this research were 127 respondents. This research data analysis techniques uses Partial Least Square, with the help of WarpPLS. This research found that coomunity compliance in paying property taxes in rural and urban areas influenced by the role of village official and sanction. However, morality has no effect on community compliance to property taxes in rural and urban areas. This reserach also found that sanction moderate the effect of morality on the community’s compliance to pay land and urban rural building taxes. However, sanction cannot moderate the effect between role of village officials on community’s mandatory the effect between the role of village official on community’s compliance to pay land and urban rural building taxes

Learning To Live Together: Penanaman Karakter pada Anak Usia Dini di Lembaga PAUD Islam

This paper explores about 1) the importance of application pillar of “Learning to live together†as an effort to implement character on children under five years at PAUD Islam schools; (2) learning activities which reflect the application pillar at PAUD Islam institution; and (3) kind of characters which are built as the effect of the application pillar on children under five at PAUD Islam schools. In this paper, the qualitative research data was obtained from the teachers of PAUD (RA) through questionnaire distribution. The research result showed that pillar “Learning to live together†remains importance to be implemented on children under five years old, particularly at PAUD Islam schools. It is because of early years period is a golden age for children to reserve all aspects which they learned and saw. Also it is based on Qur’anic teachings. Among the activities which reflected the application pillar are beam playing, sightseeing, role playing, and heroic stories.Therefore, the character values should be wholly implemented on the children under five years old which can be built through the application pillar on “Learning to live togetherâ€.Tulisan ini mengungkap (1) pentingnya aplikasi pilar “Learning to live together†sebagai upaya penanaman karakter pada anak usia dini di lembaga PAUD Islam; (2) kegiatan pembelajaran yang mencerminkan aplikasi pilar tersebut di lembaga PAUD Islam; dan (3) ragam karakter yang terbangun sebagai efek dari aplikasi pilar tersebut pada anak usia dini di lembaga PAUD Islam. Data penelitian kualitatif ini diperoleh dari para guru PAUD (RA) melalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa pilar “Learning to live together†penting diaplikasikan pada anak sejak usia dini, terlebih di lembaga PAUD Islam. Selain karena usia tersebut adalah usia emas bagi anak untuk menyerap segala hal yang masuk, rasionalisasi lain bersumber dari al-Quran. Di antara kegiatan yang merefleksikan aplikasi pilar tersebut adalah bermain balok, karyawisata, bermain peran, dan cerita keteladanan. Sementara karakter-karakter yang sebaiknya ditanamkan kepada anak sejak dini secara keseluruhan dapat terbangun melalui aplikasi pilar “Learning to live togetherâ€

Pengaruh Love of Money dan Machiavellianism Terhadap Kepatuhan Wajib Pajak: Peran Religiusitas

This study aims to analyze the effect of love of money and Machiavellianism on taxpayer compliance with religiosity as a moderating variable. The population of this study is individual taxpayers who carry out independent work in the Special Region of Yogyakarta, while the sample of this study is individual taxpayers who carry out independent work in the Bantul Regency. The sampling technique uses purposive sampling, with the criteria for taxpayers having a Taxpayer Identification Number. Data was collected by distributing questionnaires with the help of Google Forms. The data analysis technique uses Partial Least Square (PLS) with the help of the WarpPLS tool. This study obtained the results that taxpayer compliance was influenced by a love of money, Machiavellianism, and religiosity. However, religiosity does not moderate the effect of love of money and Machiavellianism on taxpayer compliance

KONSEP DIRI KOMUNITAS VESPA JATILAWANG SCOOTER INDEPENDENT (JSI)

Kemunculan komunitas vespa, khususnya pada lingkup Jatilawang Scooter Independent (JSI) di Jatilawang, di latarbelakangi oleh rasa kebersamaan dan keinginan yang besar untuk membentuk suatu wadah bagi penggemar scooter yang ada di kecamatan Jatilawang kabupaten Banyumas. Agar dapat menjalin silaturahmi yang erat dan memfasilitasi seluruh penggemar vespa terutama di wilayah Jatilawang dalam melakukan bimbingan berorganisasi, bersosial dan bermasyarakat.Jatilawang Scooter Independent (JSI) bertujuan untuk mewadahi aspirasi penggemar vespa dalam melakukan kegiatan yang positif dan bertujuan untuk menghapuskan pandangan atau citra negatif yang selama ini masih di pandang sebelah mata oleh masyarakat pada umumnya.Terbentuknya komunitas ini di dahului dari adanya saling tukar menukar informasi di antara penggemar vespa, kemudian terbentuk suatu komunitas yang tidak menonjolkan ego individu, tetapi lebih untuk membentuk persaudaraan dalam satu komunitas guna mempererat tali persaudaraan antara sesama penggemar vespa. Ketertarikan seseorang bergabung dalam suatu komunitas merupakan pilihan hidupnya, yang kemudian menjadi bagian dari gaya hidup seseorang. Komunitas vespa JSI memiliki agenda kegiatan rutin dan insidental dalam rangka menunjukan dan mempertahankan keberadaannya. Rumusan masalah yang diajukan adalah bagaimana konsep diri anggota komunitas vespa Jatilawang Scooter Independent (JSI). Penelitian ini bertujuan untuk mengetahui konsep diri anggota komunitas vespa Jatilawang Scooter Independent (JSI). Penelitian ini merupakan penelitian kualitatif deskriptif. Dalam hal ini, hasil penelitian akan mendeskripsikan bagaimana konsep diri komunitas vespa Jatilawang Scooter Independent (JSI). Metode pengumpulan data yang digunakan dengan cara, wawancara (interview), observasi dan dokumentasi. Sedangkan untuk menganalisis, peneliti menggunakan metode analisis deskriptif. Berdasarkan penelitian yang telah dilakukan diperoleh hasil bahwa konsep diri yang terbangun dari komunitas vespa tersebut memiliki beberapa unsur, yaitu: pengatahuan, harapan, penilaian (penilaian diri sendiri dan lingkungan), sedangkan faktor-faktor yang mempegaruhi terbentuknya konsep diri subjek adalah dari orang tua, teman sebaya, dan masyarakat