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This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

This study examines the effect of motivation, organizational cultureand compensation on employee performance. The results of motivationresearch on employee performance showed no significant, There is asignificant influence between organizational culture on employeeperformance. And there is a significant influence between the provision ofcompensation on employee performance, employee compensation programsdesigned to motivate (high morale) in their work achievement achievements.

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

Cookies adalah jenis biskuit (kue kering) yang biasanya dibuat dari tepung terigu sehingga ketergantunganterhadap impor terigu sangat besar. Pemanfaatan tepung ganyong sebagai bahan substitusi tepungterigu dalam pembuatan cookies akan mengurangi impor tepung terigu dan mendayagunakan bahan panganlokal. Oleh karena itu perlu dilakukan penelitian untuk mengkaji karakteristik cookies dengan substitusitepung ganyong. Penelitian ini menggunakan Rancangan Acak Kelompok Lengkap (RAKL) yang terdiri dari2 faktor yaitu : kadar substitusi tepung ganyong (25%, 50%, 75% dan 100%) dan jenis perlakuan pendahuluan(tanpa perlakuan pendahuluan, perendaman Na bisulfit 0,2% selama 20 menit dan blanching uap selama 10menit). Data yang diperoleh dianalisis kimia dan fisika dengan Uji Sidik Ragam dan dilajutkan ke DMRT, untukmengetahui beda nyata antar perlakuan pada tingkat signifikan 5%. Hasil penelitian menunjukkanbahwa cookies yang paling disukai panelis dibuat dari substitusi tepung ganyong 25% dan jenis perlakuanpendahuluan perendaman Na bisulfit 0,2% selama 20 menit dan telah memenuhi Standar Nasional Indonesia(SNI). Hasil analisis menunjukkan bahwa cookies tersebut mempunyai kadar air 3,6953%; kadar abu1,2972%; kadar gula total 20,9976%; dan kadar protein 6,1809%; volume pengembangan 0,7985%; warnacoklat muda (1,8333); rasa sedikit berasa ganyong (1,5833); renyah (2,0833); dan disukai panelis (3,000).Kata kunci : cookies, tepung ganyong, subsitusi, perlakuan pendahuluan.

Tujuan yang ingin di capai dalam penelitian ini adalah:1) Untuk mengetahui ada tidaknya Pengaruh Lingkungan Sekolah terhadap Pembentukan Karakter Peserta Didik pada siswa kelas X,XI,XII di SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016. 2) Untuk mengetahui ada tidaknya Pengaruh Profesionalisme Guru terhadap Pembentukan Karakter Peserta Didik di SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016.3) Untuk mengetahui ada tidaknya pengaruh Lingkungan Sekolah dan Profesionalisme Guru terhadap Pembentukan Karakter Peserta Didik di SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016. Dalam Penelitian ini populasinya adalah siswa kelas X,XI,XII SMK Tunas Nusantara Jaten Karanganyar Tahun Ajaran 2015/2016 yang berjumlah 160 siswa. Teknik pengumpulan data menggunakan angket, observasi dan dokumentasi. Hasil Peneliti menjelaskan 1) ada hubungan yang positif dan signifikan antara Pengaruh Lingkungan Sekolah dan Pembentukan Karakter Peserta Didik. Terbukti kebenarannya untuk mengetahui kebenarannya maka Rxy1 = 0,843 selanjutnya nilai Rxy1 di bandingkan dengan nilai tabel = 30 Signifikan 5% = 0,361 dan signifikan 1% = 0,463 hasil analisis menunjukan bahwa nilai rxy1 = 0,843 > r tabel 5% = 0,361 dan 1% = 0,463 2) ada hubungan yang positif dan signifikan antara Profesionalisme Guru dan Karakter Peserta Didik. Terbukti kebenarannya untuk mengetahui kebenarannya maka Rxy2 = 0,878 selanjutnya nilai rxy2 dibandingkan dengan nilai tabel = 30 signifikan 5% = 0,361 dan signifikan 1% = 0,463 hasil analisis menunjukan bahwa nilai rxy2 0,878 > r tabel 5% = 0,361 dan 1% = 0,463. 3) ada hubungan yang positif dan signifikan antara Pengaruh Lingkungan Sekolah dan Profesionalisme Guru terhadap Pembentukan Karakter Peserta Didik.terbukti kebenaranya untuk mengetahui kebenarannya maka di peroleh nilai F = 0,802 Selanjutnya nilai F hitung dibandingkan dengan nilai F tabel Signifikan 5% yaitu 0,361. Dengan nilai F hitung = 0,802 > F Tabel = 0,361Kata Kunci : Lingkungan Sekolah, Profesionalisme Guru, Karakter.

Penelitian ini bertujuan Untuk mengetahui ada tidaknya hubungan lingkungan belajar dengan pengamalan nilai–nilai pancasila pada Siswa Kelas XI, Untuk mengetahui ada tidaknya hubungan keharmonisan di dalam keluarga dengan pengamalan nilai–nilai pancasila pada Siswa Kelas XI, untuk mengatahui ada tidaknya hubungan lingkungan belajar dan keharmonisan di dalam keluarga dengan pengamalan nilai–nilai pancasila pada Siswa Kelas XI. Penelitian ini dilaksanakan dengan mengunakan metode kuantitatif. Populasi penelitian adalah seluruh siswa kelas Kelas XI yang berjumlah 300. Sampling yang digunakan dalam penelitian ini adalah sampel bertujuan atau purposive sampel yaitu sampel bertujuan dilakukan dengan cara mengambil subjek bukan didasarkan atas strata, random atau daerah tetapi didasarkan atas adanya tujuan tertentu. Sampel sejumlah 30 siswa. Teknik pengumpulan data dalam penelitian ini menggunakan metode angket. Metode angket digunakan untuk mengumpulkan data mengenai Hubungan lingkungan belajar, kehermonisan di dalam keluarga dan pengamalan nilai-nilai pancasila.Peneliti menguji coba instrumen dengan mengunakan uji validitas dan uji reliabilitas dengan rumus product moment dinyatakan valid untuk angket tentang lingkungan belajar (X1), keharmunisan di dalam keluarga (X2), dan pengamalan nilai–nilai pancasila (Y). Teknik analisis data dengan mengunakan rumus korelasi ganda dan diperoleh kesimpulan sebagai berikut : Ada hubungan yang positif dan signifikan antara lingkungan belajar dengan pengamalan nilai–nilai pancasila pada siswa kelas XI. Dilihat dari nilai diperoleh rxy = 0,934. selanjutnya nilai rxy dibandingkan dengan r tabel N = 30 signifikan 5% = 0,361. Dan signifikan 1% = 0,463. Ada hubungan yang positif dan signifikan antara keharmonisan di dalam keluarga dengan pengamalan nilai–nilai pancasila pada siswa kelas XI” dilihat dari nilai diperoleh rxy = 0,795 selanjutnya nilai rxy dibandingkan dengan r tabel N = 30 signifikan 5% = 0,361. Dan signifikan 1% = 0,463. ada hubungan lingkungan belajar dan keharmonisan di dalam keluarga dengan pengamalan nilai–nilai pancasila pada siswa kelas XI, dibiktikan nilai F hitung F = 7,86. Selanjutnya nilai F hitung dibandikan dengan nilai F tabel signifikan 5% yaitu 3,33.Kata Kunci : Lingkungan Belajar, Keharmonisan Di dalam Keluaraga Dan Pengamalan Nilai-NilaiPancasila.

Tujuan yang dicapai dalam penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara eksistensi guru di masyarakat dengan kualitas guru dalam perannya sebagai pendidik pada guru-guru Kecamatan Tanon, Kabupaten Sragen tahun 2016. Penelitian ini merupakan penelitian kuantitatif. Dalam penelitian ini, populasinya adalah guru-guru se-Kecamatan Tanon yang berjumlah 490 guru. Sampel diambil dengan teknik purposive random sampling dengan mengambil sampel sebanyak 10-15% dari populasi, dengan hasil perhitungan yang berjumlah 50 guru. Teknik pengumpulan data yang digunakan adalah angket dan teknik dokumentasi. Teknik angket untuk mengumpulkan data tentang eksistensi dan kualitas guru sebagai seorang pendidik, serta teknik dokumentasi untuk memperoleh data-data guru Kecamatan Tanon. Teknik analisis data mengunakan teknik analisis product moment. Hasil analisis menunjukkan bahwa nilai rxy = 0,853 sedangkan r tabel pada taraf signifikan 5% dengan N=50 diperoleh 0,279 dengan demikian rxy = 0,853 > r tabel 0,279 maka hipotesis yang menyatakan “ Ada hubungan yang positif dan signifikan antara eksistensi guru di masyarakat dengan kualitas guru dalam perannya sebagai seorang pendidik pada guru- guru se-Kecamatan Tanon Kabupaten Sragen tahun 2016”, terbukti kebenarannya.Kata Kunci : Eksitensi Guru, Masyarakat, Kualitas Guru

Tujuan yang dicapai dalam penelitian ini adalah untuk mengetahui ada tidaknya hubungan anta-ra sikap sosial dan keterampilan kewarganegaraan dengan pembentukan karakter pada siswa kelas X SMA Negeri Colamdu Tahun Pelajaran 2015/2016.Penelitian ini merupakan penelitian kuantitatif.Dalam penelitian ini, populasinya adalah siswa kelas X SMA Negeri Colomadu yang berjumlah 300 siswa. Sam-pel diambil dengan teknik random dengan cara Quota random sampling dengan mengambil sampel sebanyak 10-15% dari populasi, dengan hasil perhitungan yang berjumlah 30 siswa. Teknik pengumpulan data dalam penelitian ini menggunakan metode angket. Metode angket digunakan untuk mengumpulkan data mengenai Hubungan sikap sosial, keterampilan kewarganegaraan, pembentukan karakter. Uji coba instrument mengunakan uji validitas dan uji reliabilitas dengan rumus product moment dinyatakan valid untuk angket tentang sikap sosial ( X1 ), keterampilan kewarganegaraan ( X2 ), dan pembentukan karak-ter (Y).Teknik analisis data dengan mengunakan rumus korelasi ganda dan product momen. Hasil analis menunjukan bahwa nilai F hitung 6,84> F tabel 3,33 dengan demikian hipotesiss yang menyatakan “ Ada hubungan yang positif dan signifikan antara sikap sosial dan keterampilan kewarganegaraan dengan pem-bentukan karaakter pada siswa kelas X SMA Negeri Colomadu Karanganyar Tahun Pelajaran 2015/2016”. Terbukti kebenarannya.Kata Kunci : Sikap Sosial, Keterampilan Kewarganegaraan, Pembentukan Karakter

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  

The purpose of this research is to find out if the company which  paying big dividend have better earnings quality than companies that paying small or do not pay dividend. The number of data samples 87, from manufacturing companies specified consumer goods in year of 2011-2013. The result show that the company which  paying big dividend have better earnings quality and statistically significant. Keywords: Dividen, Kualitas Laba, Akrual

When for the first time the concept of Integrated Information System in the early 1990s introduced, thousands of companies are racing to implement the new paradigm of looking at business strategy tersebut.Hasilnya surprisingly enough, in the sense of quite a lot of companies that ultimately managed to significantly improve their performance significant and transforming itself into a world-class corporation. Seeing this, a number of executives in developed countries are trying to apply this concept to his company with the ultimate goal to improve the quality of the performance of institutions, particularly in meeting the challenges of the globalization era .From the results obtained shown that the paradigm of Integrated Information System that is used is a stone stepping effective in helping to run the company's business.Keywords: integrated information systems, business

Pemodelan spasial adalah representasi ataupun model spasial dari data yang digunakan danmerupakan penggambaran suatu bagian muka bumi. Pemodelan spasial dapat digunakan untukmenyelesaikan suatu masalah dari dunia nyata dan memodelkannya. Pemodelan ini terdiri dari berbagaivariabel yang dipetakan secara digital dan disesuaikan sistem proyeksi maupun koordinatnya denganmelibatkan aspek resolusi dan sistem klasifikasinya.Maka salah satu sarana bantuan yang sering digunakan untuk melakukan kegiatan dalam rangkamemperoleh gambaran situasi muka bumi atau informasi tentang ruang muka bumi yang diperlukan, yangdapat menjawab atau menyelesaikan suatu masalah yang terdapat dalam ruang muka bumi yangbersangkutan, diperlukanlah Sistem Informasi Geografis (SIG). Kegiatan tersebut merupakan rangkaiankegiatan yang meliputi mengumpulkan, menata, mengolah, menganalisis hingga menyajikan data/faktayang terdapat dalam ruang muka bumi yang kemudian sering disebut sebagai data/fakta geografis/spasial.Terungkap juga bahwa Sistem Informasi Geografis (SIG) terbukti mampu menyediakan informasi datageospasial untuk setiap objek di permukaan bumi secara cepat. Sekaligus juga mampu menyediakansistem analisa keruangan yang akurat.Maka dalam penelitian ini, yang mengharapkan dapat menghasilkan suatu visualisasi darizona/daerah rentan banjir di kota Semarang berikut informasi tingkat rentan pada masing-masing zonajuga informasi indikator-indikator banjirnya, dibutuhkan suatu pengolahan data spasial melalui prosesanalisa spasial untuk bisa mengintegrasikan data-data yang dibutuhkan, yang sifatnya lebih dari satu danmerupakan data komprehensif. Adapun proses analisa spasial ini akan mengimplementasikan prosessuperimpose yang dalam SIG dinamakan Overlay. Metode yang akan digunakan dalam Overlay yaitujoin-UNION dan join-INTERSECTION.Hasil dari penelitian ini adalah menghasilkan suatu pemodelan spasial baru yang akan menjadisebuah Peta Tematik Digital dan dinamakan Peta Tematik Zonasi Tingkat Rentan Banjir di KotaSemarang.

Load imbalance in three-phase distribution transformers can increase neutral current and power losses, thereby reducing the efficiency and reliability of electric power distribution systems. This study aims to analyze the level of load imbalance, power losses caused by neutral current, and the effectiveness of manual load balancing using the two-time-point method, namely peak load time (PLT) and off-peak load time (OPLT). The research was conducted on the PNIAI007 distribution transformer at PT PLN (Persero) ULP Enarotali using a quantitative descriptive approach with a case study design. Data were obtained through measurements of phase currents and neutral current, which were then analyzed to compare conditions before and after load balancing.The results show that the load imbalance level was significantly reduced from more than 29% to 2.47% during daytime operation and 1.21% during nighttime operation. The neutral current decreased from 37.81 A to 14.58 A during the daytime and from 51.76 A to 19.83 A at night. In addition, power losses due to neutral current were reduced by more than 85%. These results indicate that the two-time-point load balancing method is effective in improving the efficiency and operational reliability of distribution transformers.

Employee performance in a company is needed. This researchconcerning employee performance problem, Samples used by all population are36 respondents with Samleng Census technique data analysis used instrumenttest, multiple regression analysis and hypothesis test.The results of this studyPartial regression coefficient Motivation work (X1) on employee workdiscipline. After analyzed obtained value tcount X1 (3.602)> ttable (2.03), thenHo is rejected and Ha accepted the conclusion of variables Motivation of workhave a positive and significant impact on employee discipline.2. PartialRegression Coefficient of Leadership Style (X2) on Employee Work Discipline.After analyzed, tcount X2 (4,549)> ttable (2.03), hence Ha accepted and Horejected conclusion of Leadership Variable have positive and significantinfluence to employee work discipline.Partial regression coefficient Motivationwork (X1) on employee performance. After analyzed obtained value tcount X1(1.396)> ttable (2.03), then Ho is rejected and Ha accepted the conclusion ofwork motivation variable and has no effect and not significant on employeeperformance.4. Partial Regression Coefficient of Leadership Style (X2) onemployee performance. After analyzed obtained value tcount X2 (3.895)> ttable(2.03), then Ha accepted and Ho rejected conclusion Variable Style Leadershave a positive and significant impact on employee performance.Regressioncoefficient Discipline work (Y1) on Employee Performance. After analyzedobtained tcount Y1 (6,075)> ttable (2.03), hence Ha accepted and Ho rejectedconclusion Variable of work discipline have positive and significant effect toemployee performance.

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.

Beberapa permainan yang telah dibuat oleh komunitas baik dalam tingkat pemula maupun tingkatmahir dengan menggunakan fitur perangkat bantu Construct 2.0 menjadi tantangan tersendiri. Beberaparancangan desainer permainan berbasis construct memiliki fitur layout yang bervariasi ragam sertamenyebabkan kebutuhan kapasitas memori yang lebih besar. Upaya yang akan dijadikan tematik padapenelitian in adalah pengamatan terhadap kapasitas kebutuhan memori khususnya sebagai upayaminimalisasi kapasitas memori yang dibutuhkan dengan menggunakan teknik single layout multilayer,dibandingkan dengan penggunaan teknik sebelumnya yaitu multi layout dan multilayer. Hal ini akandikomparasi dalam model tabulasi terkait. Adapun tujuan dalam penelitian pada kesempatan kali ini adalahMengimplementasikan salah teknik animasi gambar dengan teknik single layout. Mengetahui implementasiteknik single layout multilayer. Adapun kesimpulan yang dapat ditarik berdasarkan hasil dan analisapenelitian ini bahwa Teknik single layout multi layer mampu didesain dengan baik dengan menggunakanperangkat Construct 2.0, namun dalam pengamatan terhadap kapasitas memori sejauh pengamatan tidakmemberikan pengaruh secara signifikan, dimana hal ini dipengaruhi oleh beberapa hal diantaranya: sejumlahresolusi gambar yang terlibat (karakter, latar belakang, animasi), sejumlah media audio yang terlibat,sejumlah animasi dari sejumlah framenya, sejumlah event-action yang terlibat dalam permainan(kompleksitas permainan).

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system