Impact Of The Taxpayer Understanding And Awareness, Tax Sanctions, Fiscus Services, E-Filing System On Taxpayer Compliance In Jakarta During The Covid-19 Pandemic

  Objective – The objective of this paper is to examine the ways understanding and aware of taxpayers are regarding understanding and awareness of taxes, penalties, tax authorities, and electronic filing systems for taxpayers regarding taxpayer compliance in the DKI Jakarta area.. Design/methodology – The method of this study is quantitative. As part of this quantitative study, it is not in the form of statistics, but through the process of collecting data by distributing questionnaires and using sampling methods that aim to eliminate the problem of extensive data collection to make population conclusions so that data collection will be practical, cost-effective and convenient. The sampling technique is measurement model analysis in the outer model and structural model analysis in the inner model employing SmartPLS 3 Multivariate Structural Equation Model (SEM). Results – Partially the findings of this research suggest that the electronic filing system affects taxpayer compliance. Understanding and awareness of taxpayers has tax sanctions have had no effect on taxpayer compliance no effect on tax authorities' and taxpayers' compliance services have no effect on taxpayer compliance. The square root of R, or R2 simultaneously is 0.504 or 50.4%, This indicates that factors that influence compliance by taxpayers understanding and awareness of taxpayers, tax sanctions, tax authorities and e-filing systems of 50.4%. The contribution of this research shows that the electronic filing system a impact on compliance by taxpayers, in this instance taxpayers must learn more about taxes and the government must provide education and an adequate system for taxpayers. Research limitations/implications – The weakness of this study is that the number of respondents who are taxpayers registered at the DKI Jakarta KPP is still limited and does not represent the sample as a whole. The implication is that conclusions cannot be generalized and cannot be used as the main reference The number of taxpayers during a pandemic situation was reluctant to report and pay taxes, this had an impact on the level of compliance Novelty/Originality – The novelty of this study is that there are samples taken from the Covid pandemic, the variables of awareness and concern use different indicators

Development of Smart Beater and Pole Base Kasti Ball Game for Elementary School

The  purpose  of  the study. Development of batting equipment adapted to the developmental characteristics of children in elementary schools and portable baseball perch poles, which can be used on dirt and concrete courts. Materials and methods. This study uses qualitative and quantitative research using research and development procedures (Research and Development). a) Needs analysis; (b) Model development planning; (c) Expert validation from media experts and material experts, (d) Small group trials and revisions, and (e) Field trials and revisions. Data collection was carried out by observation, interviews and questionnaires. The data collection was adjusted to the model stages. The data collection stages were carried out in the early stages, expert tests, limited tests were carried out on small groups of 30 subjects, and field tests (field testing) of 60 subjects from two different elementary schools. In this study a closed form questionnaire was used containing questions accompanied by available answer choices so that students only need to mark the selected answer. The data obtained are grouped into frequency distributions, then the average percentage of group data is sought. Results. The research results from the first material expert validation test obtained an average of 81.94%, and the second material expert obtained 87.5% in the Very Eligible category. The small group test results obtained 90% with very good criteria, and the large group test results obtained 93% with very decent categories. Conclusions. The use of batting media that has been adapted to reduce weight, and the development of perch poles makes movement activities in small ball games more effective and efficient

Penciptaan Desain Motif Batik Mojokerto Sebagai Upaya Revitalisasi dan Meningkatkan Daya Saing Produk

Setelah batik diakui oleh Unesco sebagai kasanah budaya Indonesia, batik di Indonesia mengalami perkembangan yang pesat. Setiap daerah melalui para UKM berlomba-lomba meningkatkan produksi batik baik dari segi kuantitas maupun kualitas. Untuk meningkatkan daya saing tersebut Pemerintah Kabupaten Mojokerto, melalui kantor desperindag berusaha untuk meningkatkan produk batiknya. Sekarang sedang dilakukan sebuah usaha untuk menciptakan motif baru dan penulis sebagai mitra atau desainer. Tujuan penciptaan motif baru ini adalah sebagai usaha untuk mengembangkan dan melestarikan Batik Indonesia pada umumnya dan secara khusus Batik Mojokerto agar mampu berdaya saing produk yang dihasilkan. Desain motif yang dihasilkan, pertama motif batik untuk seragam pegawai, diberi nama "MOTIF NGAYOMI" dan kedua motif batik untuk baju santai "casual" diberi nama "MOTIF BERCENGKRAMA". Pada saat ini kedua motif tersebut sedang diproses pembatikannya

Effect of Budget Emphasis and Motivation on the Relationship between Participative Budgeting and Budgetary Slack and the Impact on the Managerial Performance (A Study on Yayasan Pendidikan Dan Koperasi in the Banten Province)

There is a budgetary slack the in budget preparation of Yayasan Pendidikan dan Koperasi in the Province of Banten. The slack was allegedly due to the managerial performance appraisal standards by achieving budget targets, where the owner (employer) applying a standard budget by budget emphasis, and the presence of adverse selection, that is the manager and other insiders know more about the state and prospects of the institution, and also because of the moral hazard, where that manager acts without the knowledge of the shareholders or owners of the company. Path analysis was used with partial least square (PLS) on the answer from 93 people who are members of budget drafting team in each organization as respondents through questionnaires. Results of data analysis showed that the level of budget emphasies on the relationship between participative budgeting and budgetary slack is 30,1%, the remaining 69,9% are other variables that are not described in this study.To improve the effectiveness of the budget, the management should devolve authority, evaluate and ensure that the budget drafting team has considered the overall budget emphasis, as well as measuring managerial performance in determining the planning and budgeting. Keywords: Participative budgeting, Budget Emphasies,Motivation. Managerial Performanc

Batik dari Masa Keraton Hingga Revolusi Industri 4.0

Batik merupakan hasil karya cipta bangsa Indonesia yang patut dibanggakan. Pada awalnya batik berkembang di lingkungan keraton. Setelah sejarah berjalan begitu panjang seiring dengan perkembangan zaman, maka kondisi keraton mengalami perubahan. Seiring dengan perubahan keraton, maka orang-orang yang awalnya bekerja sebagai pembatik di keraton kembali ke daerah masing-masing. Kondisi ini berdampak pada perkembangan batik (sejarah batik secara detail bisa dibaca pada Bab II buku ini). Seiring dengan perkembangan zaman, batik mengalami perkembangan yang pesat. Batik berkembang ke suluruh dunia. Batik bukan lagi milik bangsa Indonesia, batik milik bangsa India, bangsa Amerika, bangsa Jerman, bangsa Malaysia dan lain sebagainya. Namun secara hukum pada tanggal 2 Oktober 2009 badan PBB untuk kebudayaan UNESCO menetapkan batik sebagai warisan kemanusiaan untuk budaya lisan dan nonbendawi (Masterpieces of the oral and intangible Heritage of Humanity) milik bangsa Indonesia dan tanggal 2 Oktober ini menjadi hari batik nasional. Perkembangan batik saat ini harus disikapi dengan bijak, agar ke depannya batik tidak kehilangan nilai-nilai tradisi, nilai-nilai klasik, dan juga nilai-nilai filosofi. Namun di luar itu batik harus mampu beradaptasi diera revolusi industri 4.0 sekarang ini (zaman now), sehingga batik tetap mampu menjadi penopang ekonomi kreatif Indonesia, walau ada pasar bebas ataupun Masyarakat Ekonomi Asean. Berdasarkan penjelasan di atas, maka dalam buku ini akan diuraikan panjang lebar tentang batik dari awal hingga era revolusi industri 4.0

Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen – Studi pada BUMN Kategori Industri Strategis di Indonesia

The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS

Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where the ownersapply the standard of the budget by doing the emphasis budgets, as well as their adverse selection. It will make the managers and other people know more about the situation and the prospects of the institution, it is also because of the moral hazard when the actions of managers is unknown by the shareholders or owners of the company. The data were collected by questionnaires which were answered by 93 respondents who got involved as the team in budgeting form each organizations and analysed by using the path analysis with partial least square (PLS). The results of data analysis showed that the influence of budget emphasis level on the relationship between participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is influenced by other variables that were not used in this study. Improving the effectiveness of the budget should be done by the management through giving the authority, evaluate and ensure that the budgeting team has considered the emphasis the budget comprehensively,measure the managerial performance in determines the planning and budgeting.Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten

Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen – Studi pada BUMN Kategori Industri Strategis di Indonesia

The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS

Perancangan Buku Referensi Pembuatan Tenun Ikat Tradisional Bagi Kalangan Remaja di Kabuapten Sikka Kepulauan Flores sebagai Bentuk Pelsetarian Budaya Lokal

The existence of weaving in the life of society have a role and a very valuable both economically, socially and culturally. These values can be seen from the behavior or habits of local communities Flores. Cultural importance of weaving makes the writer tries to design reference books related to the process of making traditional ikat in Sikka Regency society, especially on the island of Palue which is one of the islands in East Nusa Tenggara (NTT). The book is designed specifically reserved for teenagers in Sikka district, because the author assumes that the youth in the district slow sea change will be the development of increasingly sophisticated technology, resulting in lack of interest of youth to preserve back traditional culture, one that is with weaving