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Menampilkan 1–2 dari 2 artikel
Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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LIFE LESSON IN SCHOOL: EXPLORING TOLERANCE AMONG STUDENTS OF SMP N 1 BONTANG
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 4
, No 2
(2023)
The problem of tolerance in schools arises due to a lack of understanding of diversity, social, communication difficulties, and injustice in treatment so that the role of education is needed in shaping students who have an attitude of tolerance. The purpose of this study is to explore the level of understanding and practice of tolerance among students. This research is a quantitative study, with data acquisition through the survey method. The data collected will be analyzed descriptively to iden...
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