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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distribu...
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Manajemen Perancangan Taman Budaya Banglipuran, Melikan, Rongkop, Gunungkidul
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 2
, No 3
(2023)
Melikan Village area is part of Pegunungan Sewu area. This area is included in a national protected area and has been part of UNESCO's Global Geopark Network since 2015. As a karst areas, this area has potential natural resources, human resources, and socio-economic-culture. This research has mapped all of these potentials to become the basis for designing the Taman Budaya Banglipuran which is the focus of the development of the Melikan Village area. The approach used in this study is action res...
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Urgensi Reformulasi Regulasi Tindak Pidana Aborsi dalam Hukum Pidana Indonesia
Research Fair Unisri
Vol 7
, No 1
(2023)
Aborsi merupakan salah satu perbuatan yang dilarang oleh hukum pidana dan telah diatur di dalam Kitab Undang-Undang Hukum Pidana (KUHP). Membahas terkait aborsi seringkali dikaitkan dengan tindak pidana pembunuhan dan pelanggaran terhadap hak anak serta hak asasi manusia, khususnya hak untuk hidup. Kendati demikian, di lain sisi, aborsi merupakan perbuatan yang diperbolehkan oleh undang-undang, jika aborsi tersebut merupakan abortus provocatus medicalis. Permasalahan yang berdasarkan pada 2 (dua...
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PERTANGGUNGJAWABAN PIDANA ATAS PELANGGARAN PRINSIP KEHATI-HATIAN PEMBERIAN KREDIT DALAM TINDAK PIDANA PERBANKAN: (Studi Kasus Putusan Pengadilan Tinggi DKI Jakarta 23/PID.SUS/2019/PT.DKI)
Dinamika Hukum
Vol 13
, No 1
(2023)
As a financial institution, banks provide products offered to the public such asdemand deposits, savings, deposits and loans. In relation to efforts to develop thecountry's economy, it can be said that the most influential bank product is credit. Incarrying out these credit business activities, banks are represented by bank officialsproviding credit products and or services to the public. Bank officials have a veryimportant role in the implementation of credit business activities because they ca...
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CORRELATION AND IMPLEMENTATION OF PHILOSOPHY OF PANCASILA IN INDONESIAN CRIMINAL SYSTEM
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 11
, No 2
(2022)
The criminal system in Indonesia is still shackled to the influence of the criminal system inherited by the Dutch, which breathes liberalism. This is reflected in the criminal laws in Indonesia which still refer to the colonial legacy law. The criminal system that exists to this day is not based on the local wisdom of the Indonesian people, so it does not reflect Pancasila which is a value that is firmly held by the Indonesian people and is the source of all sources of law. The purpose of this p...
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PELAYANAN KESEHATAN DI ERA JAMINAN KESEHATAN NASIONAL SEBAGAI PROGRAM BADAN PENYELENGGARA JAMINAN SOSIAL KESEHATAN
Wacana Hukum
Vol 25
, No 1
(2019)
The principle of justice, certainty and usefulness in BPJS services has not been felt by all parties, especially the Health Service Provider (PPK) as BPJS provider and also the BPJS who has no clear position and authority due to Law No. 40 of 2004 concerning the Social Security System National and Law No. 24 of 2011 concerning the Social Security Organizing Agency which collided with the Presidential Regulation on Health Insurance. Although the benefits of BPJS services have been felt mainly by...
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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 5
, No 1
(2012)
ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderatin...
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