THE EXTERNAL TRANSACTION COST OF TAX COMPLIANCE ON INSTITUTIONAL CHANGE OF TAX REGULATION

Tax regulation reformation become a part of institutional change in tax system, designed to increase tax compliance of taxpayers. The changing of tax regulation makes some new cost of the implementation of new tax system. Furthermore, it would increase transaction cost in tax compliance. This research aims to analyze the external transaction cost of the changing of tax system in Indonesia from official tax system to self assessment tax system. Qualitative approach is used to analyze the external transaction cost in the implementation of a new tax system. This study explores the external cost that is incurred by the taxpayers due to the change of the tax regulation. The result will be important to the evaluation of new regulation implementation In Indonesia

Netting the maroro : an exploration of Cook Islands teachers' beliefs about language learning and teaching : a thesis presented in partial fulfilment of the requirements for the degree of Master of Arts in Second Language Teaching at Massey University

Teachers' beliefs play an important role in teachers' decision making processes and affect their practice. Beliefs are situated within specific contexts. Little work has been done to investigate the beliefs of language teachers in the South Pacific. This study investigated the beliefs about language learning and language teaching of Cook Islands teachers working in Rarotonga, Cook Islands. The research used a qualitative approach based on questionnaires, interviews, and stimulated recall, including detailed case studies of three teachers. The findings suggest that the Cook Islands teachers involved in this study held beliefs about the language learning process, the nature and use of language, Cook Islands learners, the challenge of risk-taking by students in schools and the teacher's role within the classroom. Beliefs about the language learning process included those relating to initial and ongoing language acquisition, the relationship between written and spoken language, and the teaching strategies best suited to effective language learning. The role of phonics, reading, and the place of modelling were identified as particularly important. Beliefs relating to the nature and use of language included strongly identified beliefs about the links between culture and language and about the relationship between the languages used in the Cook Islands. Bilingualism was seen as an ideal goal but getting there was seen as problematic. Teachers' beliefs about learners included beliefs about affective factors and the idea of learner readiness. Beliefs were held about the particular problems associated with risk-taking in Cook Islands classrooms. Teachers held beliefs about their roles, particularly in the relationships they have with students and school administrators including the ideas of tolerance and patience in providing a good learning environment for students. In situations where decision-making was needed, but individual beliefs were in conflict with each other, the process of more centrally held beliefs overriding other less centrally held beliefs was observed. Many of the beliefs held were influenced by teachers' own language learning experiences. Significant events in the teachers' lives were identified as important sources of beliefs and motivation. The influence of the historical colonial setting was particularly evident. The research shows that Cook Islands teachers have specific beliefs that influence their practice. These beliefs were found to be strongly related to the historical, social and professional context of the believer. Because of the effects of beliefs on practice it is important for beliefs to be considered in any process of teacher change. The findings of this research should help towards an understanding of teacher beliefs necessary for future initiatives aimed at improving language teacher practice

Pengaruh Model Pembelajaran Flipped Classroom Berbantuan Video Terhadap Hasil Belajar Kognitif pada Mata Kuliah Rangkaian Listrik AC di Program Studi Pendidikan Teknik Elektro Universitas PGRI Madiun

Penelitian ini bertujuan untuk: (1) mengetahui hasil belajar rangkaian listrik AC sebelum diterapkan model pembelajaran Flipped Classroom Berbantuan Video pada mahasiswa semester IV Pendidikan Teknik Elektro Universitas PGRI Madiun, (2) mengetahui hasil belajar rangkaian listrik AC setelah diterapkan model pembelajaran Flipped Classroom Berbantuan Video pada mahasiswa semester IV Pendidikan Teknik Elektro Universitas PGRI Madiun, (3) mengetahui adanya pengaruh model pembelajaran Flipped Classroom Berbantuan Video pada mata pelajaran rangkaian listrik AC terhadap hasil belajar kognitif mahasiswa semester IV di Pendidikan Teknik Elektro Universitas PGRI Madiun. Penelitian ini merupakan penelitian Kuantitatif. Desain penelitian menggunakan Pretest-Posttest. Teknik pengumpulan data menggunakan instrumen tes dan instrumen non tes. Validitas instrumen menggunakan validitas isi dan validitas konstruk dengan hasil data dinyatakan layak dan valid. Reliabilitas instrumen menggunakan teknik alpha cronbach. Analisis data menggunakan analisis deskriptif. Uji prasyarat menggunakan uji normalitas dan uji homogenitas. Uji hipotesis menggunakan uji T-test. Hasil penelitian menunjukkan bahwa model pembelajaran Flipped Classroom Berbantuan Video secara signifikan dapat mempengaruhi hasil belajar kognitif mahasiswa

ANALISA TINGKAT KEPUASAN PENGGUNA JASA ANGKUTAN KA EKSEKUTIF DAN BISNIS (Studi Kasus : Kereta Api Lodaya Solo-Bandung)

Diindonesia angkutan KA cukup banyak, salah satunya adalah Kereta Api Lodaya jurusan Solo-Bandung yang menawarkan kelas eksekutif dan bisnis. Agar Kereta Api Lodaya selalu dapat memberikan yang terbaik maka, harus dapat mengetahui apa yang dianggap penggunajasa telah puas/tidak puas terhadap pelayanan/atribut yang di sediakan. Penelitian ini bertujuan untuk mengetahui tingkat kepuasan penggunajasa terhadap fasilitas Kereta Api Lodaya. Pengumpulan data dengan penyebaran kuisioner, setiap jawaban pertanyaan berskala 1–5 atau disebut juga skala Likert. Kuisioner kelas eksekutif, setelah di uji valid dan reliabilnya dari 16 variabel awal dari KA Lodaya diperoleh 11 variabel yang valid dengan penyebaran kuisioner sebanyak 180 kuisioner. Kuisioner kelas bisnis, setelah di uji valid dan reliabilnya dari 17 variabel awal dari KA Lodaya diperoleh 12 variabel yang valid dengan penyebaran kuisioner sebanyak 250 kuisioner . Metode yang di gunakan adalah metode Analisa Faktor dan metode Analisis antara Tingkat Kepentingan dan Kinerja (IPA) Hasil penelitaian menggunakan metode analisa Faktor untuk Kelas Eksekutif di dapatkan 2 komponen dominan yang mempengaruhi tingkat kepuasan pengguna jasa kereta Api Lodaya, Komponen 1 sebesar 40,89% meliputi X2, X8, X4, X3, X9, X7, X10, X5, Komponen 2 sebesar 15,70% meliputi X11, X1, X6. Kelas Bisnis didapatkan 4 komponen dominan yang mempengaruhi, Komponen 1 sebesar 16,94% meliputi X3, X4, X9, Komponen 2 sebesar 15,74% meliputi X11, X10, X12, X8, Komponen 3 sebesar 14,55% meliputi X6, X7, X5 dan komponen 4 sebesar 11,75% meliputi X2, X1. Hasil penelitaian menggunakan metode IPA, Kelas Eksekutif faktor yang menjadi prioritas utama dan pengguna jasa tidak puas adalah X5, X6, X7, X9 dengan bobot tingkat kepentingan sebesar 13,70% dan bobot tingkat kepuasanya sebesar 14,55%. Faktor yang telah sesuai sehingga memuaskan penumpang dan perlu di pertahankan adalah X2, X3, X4, X8 dengan bobot tingkat kepentingan sebesar 16,04% dan bobot tingkat kepuasanya sebesar 14,60%. Faktor yang dianggap pengguna jasa tidak puas dan kurang penting adalah X11 dengan bobot tingkat kepentingan sebesar 3,47% dan bobot tingkat kepuasanya sebesar 2,54%. Faktor yang dianggap pengguna jasa telah puas tetapi tidak begitu penting adalah X1, X10 dengan bobot tingkat kepentingan sebesar 7,61% dan bobot tingkat kepuasanya sebesar 6,32%. Kelas Bisnis faktor yang menjadi prioritas utama dan pengguna jasa tidak puas adalah X5, X6, X7, X10 dengan bobot tingkat kepentingan sebesar 13,70% dan bobot tingkat kepuasanya sebesar 14,55%. Faktor yang telah sesuai sehingga memuaskan penumpang dan perlu di pertahankan adalah X1, X3, X4, X9 dengan bobot tingkat kepentingan sebesar 16,04% dan bobot tingkat kepuasanya sebesar 14,60%. Faktor yang dianggap pengguna jasa tidak puas dan kurang penting adalah X11,X12 dengan bobot tingkat kepentingan sebesar 3,47% dan bobot tingkat kepuasanya sebesar 2,54%. Faktor yang dianggap pengguna jasa telah puas tetapi tidak begitu penting adalah X2, X8 dengan bobot tingkat kepentingan sebesar 7,61% dan bobot tingkat kepuasanya sebesar 6,32%

UPAYA MENGATASI KECEMASAN PESERTA DIDIK DALAM MENGHADAPI UJIAN SEKOLAH MELALUI PENERAPAN TEKNIK LAYANAN BIMBINGAN KELOMPOK

EFFORTS TO OVERCOME STUDENT ANXIETY IN FACING SCHOOL EXAMS THROUGH THE APPLICATION OF GROUP GUIDANCE SERVICE TECHNIQUESThe purpose of this study was to determine the application of group guidance service techniques to overcome students' anxiety, to describe the process of efforts to overcome student anxiety, to measure the increase in efforts to overcome students' anxiety in dealing with school exams by applying group guidance service techniques in class IX of junior high school. The problem of this research is the high anxiety of students in facing the School Exam, therefore researchers will try to overcome this anxiety through the application of group guidance service techniques in the hope that students are able to overcome all the problems they experience in facing the School Exam. The method used is action research specifically on the problem of efforts to overcome student anxiety in facing school exams. The data collection technique used is filling out a questionnaire. Observation, interview. The tools used in this research are related to action planning, implementation process, as well as the results of the implementation of the action, the unit of guidance and counseling services in the field of tutoring and group guidance services. observation guidelines, to collect data at the time of the implementation of the good actions concerning the activities of teachers and students as research subjects. The results showed that the implementation of guidance and counseling action research with a group guidance service approach could reduce students' anxiety levels in facing the School Exam in class IX of Bogor City Junior High School. The existence of the ability of students in an effort to reduce the level of anxiety of students in facing school exams and is supported by the active involvement of students in the implementation of group guidance. The magnitude of the ability of students in an effort to reduce the level of anxiety of students in facing the School Exam is the lowest score in the pre-cycle, which is 70, decreasing to 39 in the first cycle and 22 in the second cycle. The highest value in the pre-cycle was 99, decreased to 78 in the first cycle and decreased again to 40 in the second cycle. The average in the pre-cycle was 81.50 in the first cycle changed to 56.71 in the second cycle and 31.43 in the second cycle. The completeness value becomes 100% because all students who are the subjects of the study have a score below or equal to the completeness target, which is 40

Pemberdayaan Ekononmi Lokal melalui Pelestarian Hutan Rakyat (Studi Kasus Hutan Rakyat Desa Regunung Kabupaten Semarang)

Regunung village is one of village in Semarang regency that poses hutan rakyat (a forest that belong to society or people around the forest environment). Hutan rakyat is a result of sengonisasi program on society land. Society will replace the land function and change the plant because sengon plant has high economic value. Result of this study shows that Sengonisasi program of hutan rakyat in Regunung can increase welfare and decrease erosion degrees. Although in another village this program has not succeed already caused of nature condition that is not appropriate for sengon plant.Keyword: hutan rakyat economy empowerment, sengon

Adakah Fenomena Marshall-lerner Condition Dan J-curve Di Indonesia

Openness of the economy has an impact on the economy's balance of payments. Country with an open economy will faceproblems of balance, namely the balance of internal and external balance. External balance of a country can be affectedby exchange rate policy that aimed at maintaining the balance of payments. Therefore, in setting the policy direction of theexchange rate, a country will prioritize the efforts to maintain the competitiveness of exports and reduce imports to reducethe current account deficit. In several studies in different countries there are empirical findings that currency depreciationwill improve the balance of payments of the country. This is due to the depreciation would likely spur exports as prices ofexported goods more competitive. This condition is often called the Marshall-Lerner Condition. If the Marshall-Lernercondition is filled there will be a change in the improvement direction in the balance of payments that is called the J curve.This paper demonstrates the phenomenon of the Marshall-Lerner condition and the J curve in Indonesia as in manycountries based on research that has been done

BIAYA KEPATUHAN PAJAK UMK (STUDI KASUS TRANSACTION COST PADA PENERAPAN E-FAKTUR) DI KPP PRATAMA SEMARANG CANDISARI

Institutional change is a change in regulations or rules deliberately created aim ti changing or reducing transaction costs. Tax compliance costs is transaction costs in taxation. In order to increase tax revenue, the government did tax reform. First, the government changed the system of taxation Official Assessment System (OAS) into a Self Assessment System (SAS) however, these efforts have not been optimal because SAS instead increases tax compliance costs. In the next tax reform, the government build a modern tax administration system one of which is the e-invoice. A tax invoice online application maker to lower the cost of VAT compliance. The purpose of this study was to: 1) find changes in tax compliance costs component based on descriptions of voting procedures to reporting VAT return period before and after e-invoicing;2) describe the role of e-invoice in changing compliance costs suffered by the taxpayer; 3) know the amount difference of VAT tax compliance costs before and after e-invoice. Qualitative approach case study method was used to answer the objectives 1 and 2, then the objective 3 was answered by comparing and perform Wilcoxon Signed Ranks test of amount tax compliance costs. The results showed that the adoption of e-invoicing eliminates direct costs such as the costs to buy or print the invoice taxes form and lowering the cost of time to invoicing and filling the VAT return. Implementation of e-invoice first make taxpayers bear big time cost to understand and learn the e-invoice. The majority of taxpayers key persons feel that the e-invoice does not reduce the cost of compliance. Based on the results of different test-Wilcoxon Signed Ranks there is no significant difference between the cost of tax compliance in the six months before and after the e-invoice is used. However, there are significant differences between the estimated total cost of tax compliance in one year before and one year after the e-invoice. The total estimated compliance costs decreased 31% from one year without e-invoicing. This shows that e-invoice as a form of institutional change, can not directly reduce transaction costs, transaction costs will increase temporarily during the institutional actors is in the process of adapting

Peningkatan Daya Saing UMKM Berbasis Inovasi dan Kreativitas (Strategi Penguatan Property Right terhadap Inovasi dan Kreativitas)

Economy has entered a new phase in which the source of competitive advantage has changed. The advantages of an economy are not only from technology, especially natural resources. Source of the latest competitive advantage isinnovation and creativity. Small and Medium Enterprises (SMEs) as part of the economy also should improve their competitiveness by innovation. Competitive advantage based on innovation and creativity should be preferred because ofits durability and a longer period of time. This study aims to formulate an institutional strategy to encourage innovation and creativity in SMEs. This paper studies the ideas of the book and the SWOT method. Furthermore, this paper does acomparative strategy of creating strong institutions for the creation of creativity and art that can improve the competitiveness of SMEs from several countries. SMEs problems related to the productivity, among others a lack ofprotection of copyright on innovation and creativity. This resulted frequent occurrence of plagiarism on a product to the detriment of SMEs creator of the product. Property rights to the product or product design does not function as aproduction incentive. Overlooked property rights create production disincentives. Therefore there needs to be an incentive for creators' production so that they are still motivated to do innovation and creativity continuously. Step that can be done is appreciation by granting patents to innovative SMEs. This will encourage further creations and produce products with features and designs that attract consumers