Suchergebnisse

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.

Society certainly crave a more prosperous life, safe, peaceful, able to feed their family properly and wants other ideal. In today's the countries in the world of hopes and ideals via a mechanism known system and democracy. New mechanisms are emerging as the insistence of the Reformation is the insistence of Indonesia's regions to secede from the parent that we often refer to as autonomy. Insistence that gave birth to hundreds of new areas, both at the provincial and district / city emerged in Indonesia today. On one hand if we look at it positively, it is possible as the manifesto of a high sense of community ownership of their respective regions as well as the willingness to self-determination. On the other hand new problems arise as well as political risk, which appears sectarianism "sons of the soil" who gave birth to tribalism and excessive primordialism, resource conflict, conflict of interest, rampant corruption among local officials and that no harm is less conflict among local political elites in a fight over power and the existence of self and group interests in the name of the people. Risks in above which we discuss in this research study, with a focus study on the tug between the interests of local political elites in the division of the district of Pangandaran. With purposive sampling method of data collection and methods of interactive analysis, the study seeks to illustrate how the actual role, political intrigues and interests the desired political elites in the expansion of Pangandaran. How well conflict of interest occurs in the process of expansion of this district of Pangandaran. Hopefully this research is useful for those who want to further examine the processes and dynamics that occur, and how political elites play political roles.

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables. Keywords: system of service tax, individual tax compliance, and self assessment system .

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

To implement the governance tasks, professional, responsible, honest, and fair civil servants are needed. It can be attained through a training which is implemented based on the system of working performance and career that focuses on the system of working performance. Therefore, the appraisal of working performance is carried out to evaluate the performance of civil servants for providing guidance to the officials in the evaluation of unit and organization performance. This study aims to make intelligent agens design, so that the working units and governmental organizations can do evaluation based on the self-evaluation of their employees' working performance. It refers to the government regulation number 46 year 2011, that the appraisal of the civil servants' working performance consists of Employee's Work Goal (EWG) and Work Behavior (WB) with the percentages for each are 60% and 40%. The intelligent agens that can be formed from this case consist of 1) Agen-evaluator who provides the feed back of working performance progress, 2) Agen-work planner who contributes in providing recommendation of jobs which are apropriate with the civil servants whose working performance is still low, and 3) Agen-record-of-performance who contribute in recording the performance of Civil Servants.

To run the bureaucratic engine, the position and role of the State Civil Apparatus as an element of the state apparatus has a considerable contribution in determining the success of National Development, both physical and non-physical. This is based on the fact that the State Civil Apparatus is the backbone of the country, so that the national goal of creating a just and prosperous society based on Pancasila and the 1945 Constitution is largely determined by the implementation of tasks imposed on the State Civil Apparatus. To realize these ideals, state apparatus are needed that are always consistent and consistent, clean, responsible, future-oriented and have a spirit of service and professionalism in the administration. This study aims to find out the influence of education and training on the performance of state civil apparatus. The method used in this study is product moment correlation analysis, simple linear regression analysis and analysis of determination. Based on the results of the analysis of determination, it can be seen that the Effect of Education and Training on State Civil Apparatus Performance is 86.86%. This means that there are 13.14% more than Education and Training affecting the Performance of the State Civil Apparatus in the Regional Financial and Asset Management Agency. Thus, the hypothesis in this study is acceptable to the truth, namely "if Education and Training is getting better, the performance of the State Civil Apparatus in the Regional Financial Management and Asset Agency will also be better".

This paper is a revised version and an expanded version of the paper entitled 'Shares Divestment Scheme in Indonesian Mining Law'. Several cases of ICSID are cases of shares divestment, one of them is the Freeport case that offers divestment by giving the assumption of investment if the Government extends the Freeport Operational License until 2041. It violates determination of divestment share price as the value should be based on fair market price without calculating the amount of minerals. Shares divestment execution is often hampered by the determination of divestment shares' price. The purpose of the divestment arrangement was not achieved because of the price fixing issue which causes divestment failure or causes divestment delay, and the shares that were previously for the government eventually fell on private shareholders which might be owned by foreign parties. This paper is a legal research. It is intended to formulate a shares divestment scheme in the mining sector in Indonesia based on rational choice theory and public choice theory, which is expected to give a valuable contribution to the Government of the Republic of Indonesia as well as stakeholders and can be the ontological basis for laws and policies related to the investment and mining laws in Indonesia. The approaches which are used are the conceptual, statute, case and comparative approach. The primary legal materials that are used are legislation, international conventions and court decisions, while the secondary legal materials are in the form of literature and related materials.Key words: Investment law, mining law, national interest, rational choice theory, shares divestment.

This reseach aims to analyse the implementation of the entertainment tax-voting system in Cirebon. method using descriptive analysis. The subject of the Sub-Division head of indigenous revenue, the regional field staff of indigenous revenue, the budget agency, the Regional Representative Council of Cirebon. The result of data obtained that the voting mechanism is initiated from registration and logging, determination, depositing, accounting and reporting as well as billing tax collection conducted by the financial agency of the city of Cirebon in accordance with the prevailing regulations, as well as the procedure of objection and appeal, correction, cancellation, reduction of provisions, elimination or reduction of administrative sanctions and refund of overpaid entertainment tax . ; Key words: Tax Voting system Entertainment.

Dramaturgy theory is a branch of the theory of symbolic interactionism. One of the most important works of self in symbolic interactionism is the Presentation of Self in Everyday Life (1959). The self concept according to Goffman strongly influenced by Mead thought, especially in his discussion of the tension between the spontaneous, "I" and "me", the self which is limited by social life. Goffman assumes that if interact, the actor wants to show sense of self that can be accepted by others. However, when the present themselves, the actors realize that members of the audience may interfere with performance. Because the actors adjust to control the audience, especially the elements that can be annoying. Mulyana (1999: 87) explains that the approach of Goffman core of the view that when humans interact with each other, he wants to "manage" the impression that he expected to grow on others against. To that end, each person do a "show" for others. Life is like a theater, social interaction on the stage to show the roles played by the actors. The world's political campaigns in Indonesia, political parties indeed have featured "front stage" with its lively, especially through the party's show of force in the form of a procession in the streets. In life in prison are negotiated order. Negotiation as a theater stage (Goffman) does not only happen in the next stage, (front stage) and a rear stage (front stage). Negotiations inmates and officers are also not merely impression management individually but also collectively. Keywords: Political Life, Prison (Asylum), Dramaturgy

Accountability of a financial report is one of the foundations for the creation of good governance, prioritizing the use or management of finance that requires public funds. By fulfilling the basics of financial reporting which is a principle of good governance, the government as the manager of regional finance will automatically increase accountability and trust from the community.With the application of good internal control, it is expected to be able to create financial reports that are accountable, resolved with good governance. This study used descriptive analytical research method. Based on statistical analysis of the obtained coefficient of determination 64,1%. with a significance level of 5%. The results showed that the internal control variables gave rise to positive accountability towards the local government financial statements,with good governance as an intervention.

The purpose of this research is to see how much the level of learning independence in adolescents in Jorong Koto Nan Gadang, Kenagarian Aie Angek, X Koto District, Tanah Datar Regency. The research methodology uses descriptive quantitative with a population of all adolescents, amounting to 40 people. While taking the sample using a sampling technique, with research instruments using a Likert scale with 39 statement items that are already valid and using percentage descriptive analysis techniques. The results of research indicators are: an indicator of independence from others is 78% which is a high category, the indicator has self confidence is 75% which is a medium category, the indicator of disciplined behavior is 73% which is a medium category, the indicator has a sense of responsibility is 75% which is a medium category, the indicator of behavior based on self-initiative is 67% which is as a medium category, and the indicator of self-control is 68% which is medium category. While the percentage of adolescent learning independence level as a whole is 72,7% in the medium category. Ideally, adolescent to be independent in learning if they reach the high or very high category, which is between 76-100%.

This study aims to analyze the effect of General Allocation Funds, Labor and Government Expenditures on Economic Growth in East Kotawaringin Regency. The research method used in this research is a descriptive-quantitative research approach. The analytical tool used in his study is multiple linear regression with the t test, F test, and the coefficient of determination test. The results of this study indicate that partially the variables of the General Allocation Fund and Government Expenditures have a significant effect on Economic Growth in East Kotawaringin Regency. While the Labor variable does not have a significant effect on Economic Growth in East Kotawaringin Regency. Simultaneously, the variables of the General Allocation Fund, Labor, and Government Expenditures together have an effect on the Economic Growth variable. The implications of this research include, among others, to encourage the economy of East Kotawaringin Regency, the general allocation fund should be increased for the advancement and improvement of economic growth as well as improving the quality of the Laborforce in the East Kotawaringin area.Keywords: Economic Growth; General Allocation Fund; Government Expenditure; Labor

The outbreak of a virus called covid-19, which first appeared in December 2019, shocked the world because of its very rapid spread. In Indonesia, the disease outbreak first appeared in March 2020, with 11,192 positive cases. With a high enough case, the government is trying to suppress the spread of the virus by making a PSBB policy, which has an impact on behavior change in society, one of which is economic activity. During the pandemic Covid-19, people tended to shop online as a safe solution. This study aims to determine the influence of cultural factors, social factors, personal factors, and psychological factors on consumer behavior in online shopping during the pandemic Covid-19. This type of research is quantitative with explanatory method with a review according to the perspective of Islamic economics. The data analysis technique used is partial test (t), simultaneous test (F) and the coefficient of determination (R2). The results of this study indicate that cultural factors, social factors, psychological factors influence consumer behavior in online shopping during the pandemic Covid-19, while personal factors have no influence on consumer behavior in online shopping during the pandemic Covid-19.

This study aims to determine the relationship between zombie companies and the performance of corporate social responsibility, with corporate governance and ownership as moderator variables. A zombie company is a near-insolvent firm due to inefficiency and low profitability but still survive with external support from the government or bank (Kane, 1987). The determination of the sample is done by a purposive sampling method, with OLS and Moderated Regression Analysis methods. The number of research samples is 288 companies with a total of 1865 observations for the period 2010-2017. The analysis shows that CSR performance in zombie companies is lower than that of non-zombies. The moderator variable of corporate governance is proxied by board composition, while ownership is proxied by family ownership and institutional ownership. The board composition and institutional ownership variables do not moderate the negative effects of zombie companies on CSR performance, while the family ownership variable worsens the relationship between zombie companies and CSR performance. The research control variables are financial leverage, a dummy of state-owned enterprise, and firm size. While financial leverage has no effect on the CSR performance, the state-owned enterprise and firm size are positively related to that performance.

ABSTRAK One of the special concerns is political education that is still low among millennials. Based on the motivation to prepare the future of the nation and the state and to keep the election running well, and to produce electoral output that has the legitimacy to lead the government, the reasons and motivations for the involvement of millennials related to political education are very important to be identified, with this is expected to produce the right formulation to maximize the role of millennial generation in subsequent elections. To be able to identify the role of political education for millennials as an effort to increase their political participation, one way that can be done is to conduct research. As democracy develops, groups who also want to influence the policy making process emerge. One group of participants in the election is millennial generation. Millennial limits start from the age of 16 years following the determination of the age of young people carried out by the United Nations, while the age limit of young people up to 30 years is based on Youth Law No. 40 of 2009 article 1 concerning: Youth is an Indonesian citizen entering an important period of growth and development aged 16 (sixteen) to 30 (thirty) years. This millennial generation can become a separate force in elections if properly directed