Implementation of Bloom's Taxonomy in Understanding Taxation Documents Towards Learning Outcomes: Learning Motivation as Moderation

This study aims to determine significantly the implementation of Bloom's Taxonomy and understanding of tax documents that affect the learning outcomes of Tax Administration with learning motivation as a moderating variable. Research methods are quantitative and qualitative using SPSS version 22 software using two models of analysis, namely multiple regressions, and moderated regression analysis. The results of the research are that the implementation of Bloom's taxonomy and the understanding of taxation documents significantly influence students' achievement in the Taxation course. Strengthened by learning motivation can moderate the implementation of Bloom's taxonomy and understanding of taxation documents on student learning outcomes in Taxation courses with an increase in the R square value of 55.7%. This research has not used a population with bigger sample size, such as respondents from other campuses majoring in accounting and taxation. Higher education institutions can evaluate the curriculum on an ongoing basis by implementing Bloom's taxonomy to the learning method, as well as increasing student motivation to learn from themselves and their environment.  Keywords: implementation of Bloom's taxonomy, understanding of taxation documents, learning motivation, academic achievemen

Implementasi Taksonomi Bloom Pemahaman Dokumen Perpajakan terhadap Hasil Belajar Dimoderasi Motivasi Belajar

This research aims to determine significantly the implementation of Bloom's Taxonomy and understanding of tax documents that affect the learning outcomes of Tax Administration course with learning motivation as a moderating variable. The population of this study was students of Akademi Sekretari Budi Luhur Year 2019/2020 for the Class of 2018. The sample taken using purposive sampling method amounted to 46 students. The research methods are quantitative and qualitative. Data analysis using SPSS Version 22 software uses 2 models, namely multiple regression analysis and regression analysis with moderating variables. The results of the study, namely the implementation of Bloom's Taxonomy do not significantly affect student learning outcomes in the Tax Administration course, because Diploma 3 students according to the rank at level 5 listed in the KKNI (Indonesian National Qualifications Framework) have the ability to Bloom's Taxonomy levels at the level of knowledge and understanding. This means that students have not been able to have cognitive thinking skills up to the level of application, analysis, synthesis, and evaluation. Understanding of taxation documents does not significantly affect student learning outcomes in the Tax Administration course, because tax documents are only theoretical material in the RPS (Semester Learning Plan) with total 10% of the overall material. Meanwhile, the majority of the material is the practice of calculating in the form of numbers. The results of research for learning motivation can moderate the implementation of Bloom's Taxonomy and understanding of tax documents on student learning outcomes in the Tax Administration subject with an increase in the R square value of 9.5%. Keywords: implementation of Bloom's Taxonomy, understanding of taxation documents, learning outcome, learning motivatio

Pentingnya Kekuatan Finansial Perusahaan Pemborong Demi Kesejahteraan Pekerja Outsourcing dan Kelangsungan Kerjasama dengan Klien

Tujuan penelitian ini adalah mendeskripsikan peranan penting kekuatan finansial Perusahaan pemborong terhadap kesejahteraan pekerja outsourcing dan kelangsungan kerjasama dengan klien yang dianalisis melalui sebuah kasus nyata yang terjadi pada suatu badan penyedia jasa tenaga kerja atau outsourcing dimana Perusahaan outsourcing dihadapkan pada tantangan finansial berkaitan dengan masalah pembayaran gaji karyawan yang berdampak pada beberapa hal, diantaranya kesejahteraan karyawan, pengadaan perlengkapan keselamatan kerja, hubungan antara pengguna jasa, penyelenggara jasa, dan lain-lain. Penelitian ini adalah penelitian deskriptif kualititatif. Hasil analisis didapat berupa penyelesaian dari tantangan finansial yang mencakup penjelasan langkah-langkah yang harus diambil berdasarkan tingkat urgensi. Teknik pemecahan masalah yang digunakan berupa serangkaian langkah-langkah komunikasi antara pengguna jasa dan penyelenggara jasa sehingga pada akhirnya masalah tersebut dapat diselesaikan dengan baik