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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Edu Geography
Marlina, Iin
Unknown Affiliation
Earth & Planetary Sciences Economics, Econometrics & Finance Education

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PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN SRAGEN Marlina, Iin; Suharno, Suharno; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Taxes are a source of state revenue in increasing development interestsand one of the sources of development financing in the welfare of society. Thepurpose of this study was to determine (1) The effect of taxpayer knowledge onmotor vehicle taxpayer compliance, (2) The effect of tax penalties on motorvehicle taxpayer compliance. The research method uses a survey method using aquestionnaire, the type of data used is quantitative data, the data source used isprimary data and secondary data. The population in this study were all motorvehicle taxpayers registered at the SAMSAT Office in Sragen Regency until 2019as many as 522,344 people. The sampling technique used convenience sampling,namely a number of 100 respondents, the data collection methods used:questionnaires and documentation. The data analysis technique used isdescriptive analysis, validity test, reliability test, classical assumption test,multiple linear analysis, t test, F test and coefficient of determination.The result of t count 2.962 with a p-value of 0.004 < 0.05, so Ho isaccepted, meaning that there is a significant effect of taxpayer knowledge (X1) onmotor vehicle taxpayer compliance (Y). The result of t count -1.411 with a p-valueof 0.162 > 0.05 means that Ho is accepted, meaning that there is no significanteffect of tax sanctions (X2) on motor vehicle taxpayer compliance (Y). Thedetermination test shows an Adjusted R Square value of 0.090. It can beconcluded that the motor vehicle taxpayer's frustration variable can be explainedby the two independent variables, namely taxpayer knowledge and tax penaltiesfor other causes outside the model.
Implementasi Program Sekolah Sungai Boyolali Sebagai Upaya Pengurangan Risiko Bencana Oleh Bpbd Kabupaten Boyolali Marlina, Iin; Suharini, Erni
Edu Geography Vol 7 No 2 (2019): Vol 7 No 2 (2019)
Publisher : Jurusan Geografi, Fakultas Ilmu Sosial, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edugeo.v7i2.30142

Abstract

The purpose of the study was to describe the implementation of the Sekolah Sungai Boyolali program as an effort to reduce disaster risk, obstacles in the implementation of the Sekolah Sungai Boyolali, knowledge and society awareness about disaster risk reduction. Data collection used test instruments, questionnaires, interviews and documentation. Data analysis used descriptive methods to analyze the implementation and obstacles in the Sekolah Sungai Boyolali, descriptive statistical methods to analyze society knowledge and awareness to flood disaster risk reduction. The results of this study indicate that after the implementation of the Sekolah Sungai Boyolali is known society knowledge about flood disaster risk reduction is an average of 74 in the high category. Society awareness about disaster risk reduction is an average of 70,6 in high category. Obstacles in implementation of Sekolah Sungai Boyolali: time of implementation, facilities dan infrastructure in the implementation of socialization and river depuration, final evaluation. Penelitian ini memiliki tujuan untuk mengetahui tentang implementasi program Sekolah Sungai Boyolali sebagai upaya pengurangan risiko bencana, hambatan dalam implementasi Sekolah Sungai Boyolali, pengetahuan dan kepedulian masyarakat tentang pengurangan risiko bencana. Pengumpulan data menggunakan instrumen tes, angket, wawancara dan dokumentasi. Analisis data menggunakan metode deskriptif digunakan untuk menganalisis tentang implementasi dan hambatan dalam Sekolah Sungai Boyolali, metode statistik deskriptif untuk menganalisi pengetahuan dan kepedulian masyarakat terhadap pengurangan risiko bencana banjir. Hasil penelitian ini menunjukkan setelah implementasi Sekolah Sungai Boyolaili diketahui pengetahuan masyarakat tentang pengurangan risiko bencana banjir memiliki rata-rata 74 yang termasuk kategori tinggi. Kepedulian masyarakat tentang pengurangan risiko bencana banjir memiliki 70,6 yang termasuk kategori tinggi. Hambatan yang menjadi kendala implementasi Sekolah Sungai Boyolali : waktu pelaksanaan, sarana dan prasarana dalam pelakasanaan sosialisasi dan bersih sungai, evaluasi akhir.
Co-Authors DJOKO KRISTIANTO Erni Suharini I Ketut Sudiana