DISCOURSE CONNECTORS IN ARGUMENTATIVE WRITINGS PRODUCED BY INDONESIAN EFL UNIVERSITY STUDENTS

In producing a good paragraph, there are two main characteristics in common coherence and cohesion(Boardman, C.A & Frydenberg, J., 2002). McDonough, S.(2002) defines cohesion as a general name for linguistic devices which signal the textual structure which represents the coherence of the message encoded. To adopt the taxonomies of Halliday and Hasan (1976) and Halliday & Mattiessen (2004) to account for the semantic and syntactic functions of discourse connectors, this study aimed to investigate the use of discourse connectors employed by university students in their argumentative writings. The subjects of the study were the argumentative writings composed by English-major undergraduate students. Out of 56 compositions, 30 were chosen as the sample. The data were analyzed quantitatively. The findings revealed that the students were able to use a variety of discourse connectors in their writing. Moreover, among a wide range of discourse connectors; and, or, because (of),but, and so were mostly found in the compositions. The paper was concluded with some recommendations and suggestions that should inform EFL writing instruction in this part of the world and in other similar context

MATERIALS FOR FACILITATING EFL LEARNERS IN MAINSTREAM AND CONTENT AREAS

This research is Research and Development (R&D). The steps of this research consisted of the need survey, developing the materials, evaluating the first draft of the materials, revising the first draft, implementing the second draft, and writing the final draft. The instruments of the data collection were questionnaires, an interview guide, and observation guide. The types of the data were quantitative and qualitative. They were analyzed quantitatively and qualitatively. The materials were evaluated and revised based on the data obtained. To respond to that case, therefore, this paper was aimed to investigate the effective and appropriate materials for enhancing EFL learners’ English competency

DESIGNING MATERIALS ACCESSIBLE TO TEACHERS FOR THE ENGLISH LEARNING OF THE FOURTH GRADE STUDENTS OF ELEMENTARY SCHOOLS AT THE AMBAL SUB DISTRICT OF KEBUMEN REGENCY

DESIGNING MATERIALS ACCESSIBLE TO TEACHERS FOR THE ENGLISH LEARNING OF THE FOURTH GRADE STUDENTS OF ELEMENTARY SCHOOLS AT THE AMBAL SUB DISTRICT OF KEBUMEN REGENCY By: Wuwuh Andayani 07202244107 ABSTRACT The objective of this research was to design materials accessible for teachers which ease them in teaching English to elementary school children. These materials are easy to reach, to use, and to understand because they are completed with teacher’s manuals. The next objective was to find out the characteristics of the appropriate design of materials accessible to teachers for the English Learning of the Fourth Grade Students of Elementary Schools at the Ambal Sub District of Kebumen Regency. This research is Research and Development (R&D). The steps of this research consisted of the need survey, developing the materials, evaluating the first draft of the materials, revising the first draft, implementing the second draft, and writing the final draft. The instruments of the data collection were questionnaires, an interview guide, and observation guide. The types of the data were quantitative and qualitative. They were analyzed quantitatively and qualitatively. The materials were evaluated and revised based on the data obtained. The results of the study were the design of the Materials Accessible to Teachers for the English Learning of the Fourth Grade Students of Elementary Schools at the Ambal Sub District of Kebumen Regency and the characteristics of Materials Accessible to Teachers for the English Learning of the Fourth Grade Students of Elementary Schools at the Ambal Sub District of Kebumen Regency. The result of the study shows that the designed materials had the characteristics of appropriate design of Materials Accessible to Teachers proposed by the experts. The result of the expert judgement questionnaires also showed that the mean of material aspect was 133.54 (Good), manual aspect was 13.62 (Very Good), and media aspect was 13.77 (Very Good). Therefore, the characteristics of good materials were 1) matching with standard and basic competencies, 2) providing materials which are interesting, motivating, suitable, and organized from easy to difficult level, 3) making the students communicate, interact other friends in English and more active in English class, 4) consisting of individual, pair and group work, 5) including integrated skills, 6) providing songs and games which are appropriate with the topics, easily mastered by the teacher, various, interesting, motivating the students, and having clear games rule. Then, good manuals should be easy to use, suit with the teacher’ needs, and providing clear instructions, while good media should be interesting, motivating, and easy to use

An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City

Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret

The Effect of the Modernization of the Tax Administration System and Tax Understanding Level on the Individual Taxpayer Compliance at the South Lampung Dispenda Office

This study was aimed to determine the effect of the Tax Administration System and Tax Understanding Level on Individual Taxpayer Compliance at the South Lampung Dispenda Office. This research was quantitative research with a sample of 100 respondents. The data collection was by distributing questionnaires having been tested for their validity and reliability, while the data analysis was carried out using analysis of determination. The results of the study indicated that there was a simultaneous and significant effect between the Tax Administration System and Tax Understanding on the Compliance of Individual Taxpayers. This can be seen based on the F test and the value of Sig. The obtained value was 0.00 where 3.09. This means that the independent variables, namely the Tax Administration System (X1) and Tax Understanding (X2), had a simultaneous effect on the dependent variable, namely Tax Compliance (Y). In the results of the t-test, it is known that the Tax Administration System (X1) variable had a Sig value of 0.000 from a t-table of 1.988, then the data was declared influential. This means that the Tax Administration System variable (X2) affected the Tax Compliance variable. In the Tax Understanding variable (X2), the Sig value was 0.000 t table 1.988, then the data could also be said influential. In conclusion, the Tax Understanding variable affected the Tax Compliance variable

Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City

Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized

PROSES PEMBUATAN NPWP CEPAT DAN MUDAH BAGI PELAKU UMKM DI MASA PANDEMI COVID-19

Abstrak: Kegiatan pengabdian pada masyarakat ini merupakan kegiatan pengabdian yang telah dilakukan pada tahun 2020 di Kelurahan Pakis yang terletak di wilayah Kecamatan Sawahan, Kota Surabaya. Pakis merupakan daerah yang terus berkembang dengan memiliki beberapa UMKM di bidang kuliner dan fashion. Tujuan diadakan pengabdian ini adalah untuk mengenalkan tentang proses pembuatan NPWP cepat dan mudah guna meningkatkan pemahaman pelaku UMKM dalam memenuhi kewajiban perpajakannya. Metode pelatihan ini dimulai dengan syarat dan cara pembuatan NPWP, hak dan kewajiban wajib pajak serta manfaat NPWP, tata cara pembukuan dan pencatatan, serta tata cara penghitungan dan pelaporan pajak UMKM. Persiapan pengabdian kepada masyarakat ini dilakukan dalam beberapa tahapan, yaitu (1) menganalisa situasi dan identifikasi kebutuhan UMKM, (2) Memberikan materi pelatihan yang disosialisasikan oleh Instruktur kepada pelaku UMKM dan diskusi tentang permasalahan-permasalahan pajak, (3) evaluasi program dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Hasil kegiatan yang telah dilakukan bahwa pelaku UMKM yang belum mendaftarkan diri sebagai wajib pajak karena belum mengetahui tata cara pembuatan NPWP dan keterbatasan informasi terkait syarat dan cara pembuatan NPWP, dan pelaku UMKM belum melakukan pembukuan dan pencatatan transaksi keuangannya. Pelatihan ini menunjukkan tingkat pemahaman pelaku UMKM terhadap pentingnya pemahaman terhadap perpajakan, adanya respon positif tersebut dilihat dari antusiasme para peserta pelatihan mengikuti kegiatan pengabdian, Sebagian besar (62,5%) peserta telah memahami tentang perpajakan, arti pentingnya pajak, pembuatan NPWP, dan dapat memahami PP Nomor 23 Tahun 2018. Abstract: This community service activity is a service activity that has been conducted in 2020 in Pakis Village located in sawahan sub-district, Surabaya. Fern is an area that continues to grow by having several MSMEs in the field of culinary and fashion. The purpose of this devotion is to introduce about the process of making NPWP quickly and easily in order to improve the understanding of MSMEs in fulfilling their tax obligations. This training method begins with the terms and procedures for making NPWP, the rights and obligations of taxpayers as well as the benefits of NPWP, bookkeeping and recording procedures, and procedures for calculating and reporting MSMEs taxes. Preparation of community service is carried out in several stages, namely (1) analyzing the situation and identification of the needs of MSMEs, (2) Providing training materials disseminated by instructors to MSMEs and discussions on tax issues, (3) evaluation of programs in the implementation of community service activities. The results of the activities that have been carried out that MSME actors who have not registered as taxpayers because they do not know the procedure of making NPWP and limited information related to the terms and how to make NPWP, and MSMEs actors have not done the bookkeeping and recording of financial transactions. This training shows the level of understanding of MSMEs on the importance of understanding taxation, the positive response is seen from the enthusiasm of the trainees following the devotional activities, mostly (62.5%) participants have understood about taxation, the importance of taxes, the creation of NPWP, and can understand PP No. 23 of 2018

Sustainable SCM Approach as a Branding Strategy on the Hutan Bambu Tourism Object in Bekasi City

This study was aimed at analyzing the implementation of the Sustainable Supply Chain Management (SSCM) approach as a branding strategy of tourism development of Hutan Bambu in Bekasi city. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. The techniques of data collection were observation, interviews, and documentation. The interviews were conducted with six informants representing the manager, visitors, local communities, and food sellers in the Hutan Bambu area of Bekasi city. Furthermore, the data were analyzed by using the SSCM approach. The results of the study showed that the branding strategy for developing the Hutan Bambu tourism object can apply several ways. First, it considered SSCM concerns, especially sustainability, marketing-logistics empowerment, market-driven SCM, synchronous SCM, fast response logistics, and network-based resource management. Second, the tourism development was carried out by creating strong branding with the advantages of the Hutan Bambu tourism object, namely by marketing through social media to local and national communities. Third, the development can be done by holding attractive soft skills programs regularly by collaborating with training studios or certain institutions, so they can bring in visitors on a more regular and programmed basis. Fourth, this can also be done by modifying the management system, so the tourists can find alternative tourism objects in the city. Finally, the SSCM approach could be implemented in the development of the Hutan Bambu tourism object, Bekasi by strengthening branding and interesting soft-skills, as well as modifying the management system

An Analysis of the Effectiveness of the Policy of Allocation on Income Tax Incentive Covered by the Government in the Context of Handling Corona Virus Disease 2019 (A Case Study of West Bekasi KPP Pratama in 2020)

The background of this study was Pandemic Covid-19 which created some effects on the economic or taxation sectors. Also, it gave an impact on the decline of companies’ income which led to cutting the salaries of many employees and termination of the working relationship. Thus, it required the government to allocate the incentives PPh 21 DTP to relieve the burden on taxpayers and can help restore people's purchasing power. The purpose of this study was to analyze the policy of allocation of PPh 21 DTP incentives in the context of handling Corona Virus Disease 2019 at West Bekasi KPP Pratama based on an analysis of effectiveness, obstacles faced and efforts made to overcome obstacles. This research was descriptive qualitative. The data collection was using observation, documentation, and interviews. The results of this study were that allocating PPh 21 DTP on West Bekasi KPP Pratama was still not effective because many taxpayers did not take advantage of this incentive because of the lack of information and socialization given. This was based on the achievement of objectives, integration, and adaptation. The obstacles encountered were the socialization was less rigorous as many taxpayers were ill-informed, many taxpayers who did not take advantage of the policy well, and the lack of awareness of mandatory taxes by not reporting the realization of the utilization of PPh 21 DTP. Last, the efforts made by KPP Pratama, West Bekasi were to conduct socialization thoroughly and maintain the synergy/cooperation between the KPP and the taxpayers

Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach

The new normal life of Covid-19 pandemic has brought a new life pattern which is more strict health protocols in the interaction among each other. In the normal time, although the level of tax revenue shows a rising trend, the tax ratio hasn’t shown any significant increase. Also, it is still left behind other developing countries. Related to the pandemic effect, the world economy is decreasing and resulting to the decline of the Indonesian tax revenue. The concerns of this study are on how to optimize the compliance level of tax payment from Small-Medium Sized Enterprises (SMEs) and the efforts of optimization needed to be done including in helping SMEs for being able to survive and or to be improved in terms of its business performance. Thus, they can contribute to maintaining their tax compliance at the same time from getting worse. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. In this study, an operational management tool which is the approach of Supply Chain Management (SCM) integration will be implemented as the solution. It is found that the gradual application of the concept of SCM integration will give several significant impacts on the SMEs’ performance including their compliance with the existed tax regulations. Also, this will encourage the optimal taxation authority in managing the tax participation of the SMEs sector