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The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, on the violation of the Vehicle Transportation Tax to pay the vehicle tax at the Semarang City SAMSAT Office

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

Latar belakang: Kualitas prestasi setiap atlet harus didukung dari semua aspek mulai dari aspek ilmu keolahragaan, teknologi, pendanaan dan sarana prasarana. Ilmu keolahragaan dan teknologi tidak akan pernah lepas dari peningkatan atlet. Mulai dari peningkatan sport science dan ilmu teknologi yang perlu ditingkatkan dalam setiap cabang olahraga demi tercapainya prestasi atlet. Pemahamn yang terbaharu bagi para pengurus KONI bentuk kepedulian yang tinggi. Memiliki pandangan literasi olahraga dan prestasi dalam merencanakan strategi untuk mencapai target prestasi yang telah di sepakati bersama. Tujuan: meningkatkan literasi yang berkaitan dengan IPTEK dan sport science agar seluruh penguru KONI, cabang olahraga dan pelatih melek akan literasi olahraga dalam meningkatkan prestasi. Metode: sasaran dan target ialah KONI yang beralamat Jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun. Teknik pengumpulan data memakai pendekatan observasi langsung dan wawancara menggunakan quisener pre test dan post tes. Hasil: berdasarkan hasil analisi data ada peningkatan pengetahuan para mitra pasca dilaksankan sosialisai. Simpulan: perlu adanya tindak lanjut dan diskusi yang kontinue kepada pengurus KONI yang beralamat alamat jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun tentang IPTEK dan sport science agar menunjang literasi yang baik.  

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechnique iused iis imultiple ilinear iregression. iThe iresult iof ithe iresearch ishows ithat isignificant iat ilevel i0,05. iThe iresults iof ithis istudy iindicate ithat ithere iis ino isignificant iinfluence ion ithe iprobability iof ifraud idetection ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia isignificant ieffect iof ithe idiscrimination ivariable ion ithe itaxpayer's iperception ivariable iregarding itax ievasion iethics, ithe iexistence iof ia inegative iand isignificant iinfluence ion ithe itax iservice ivariable ion ithe ivariable. itaxpayers' iperceptions iof itax ievasion iethics. i Keywords: iTax ievasion, iDicrimination

Learning media is a medium used in teaching and learning activities. As is known, the world is currently experiencing a Covid-19 pandemic so teaching and learning activities are carried out online. One of the media that can be used as distance learning is a web blog. Web blogs are chosen because they do not require a lot of money to create and can be combined with other media such as YouTube. This study aims to produce a web blog as a distance learning media for graphic design study programs. Because the lecture material uses more application practice, the web blog and YouTube media are very appropriate to use. This is in accordance with the results of the questionnaire distributed to graphic design students in semester 3 and 5 of STEKOM University regarding the use of a web blog. From 38 respondents and after being calculated based on existing references, the final score was 88.42% so that this web blog was in the "very good" category and could be used as a reference.

SMK Negeri 11 Semarang is a school that has four competency skills, namely Graphic Preparation, Graphic Production, Multimedia, and Animation. Every time they enter the beginning of the school year, school socialization and skills competencies are carried out to new students through the Student Orientation Period, using the lecture method from each of the Head of Skills Competencies. Researchers have created an attractive and informative audio-visual presentation media, packed with docudrama stories, namely documentary films. The results of validation tests conducted by expert experts and users show that the documentary films that have been developed by researchers fall into the very good criteria with a percentage of 93.75%. In addition, through the use of the 228 new students as respondents, it can be concluded that the documentary film developed by the author falls into the good criteria with a percentage of 61%.

The purpose of this study is to determine the protection of consumers who use cosmetics that are not registered with the BPOM, the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM and the solution. The research method used was normative juridical, with a descriptive analytical research specification. Obtaining data using secondary data through library research and interview techniques as a complement to secondary data which is then analyzed using descriptive qualitative methods. From the research results, it is concluded that the legal consequences for cosmetic business actors who do not register their product distribution permits with BPOM are administrative sanctions and criminal sanctions in accordance with Articles 45, articles 60 and 62 of the Consumer Protection Law Number 8 of 1999, Article 47 Paragraph (2) Regulation of the Food and Drug Supervisory Agency Number 12 of 2020, Article 20 of Minister of Health Regulation Number 1175 / Menkes / Per / XII / 2010 concerning Cosmetic Notifications, Articles 98, 106, 196 and 197, UUN Number 36 of 2009 concerning Health. The solution to this problem is that before distributing the cosmetic products it produces, business actors are required to register their products with BPOM in advance, so that there are no complaints, lawsuits and even criminal sanctions.           Keywords: Consumer Protection, Cosmetics, Distribution license, BPOM

Earth, water and space as well as the natural resources contained therein under the control of the State are gifts from God Almighty whose functions and uses are for the prosperity of the people. Land for the Indonesian Nation is a source of livelihood and is regulated in the provisions of the Law. The Basic Agrarian Law No. 5 of 1990 lays the foundation on providing legal certainty for land rights for the Indonesian people. Legal certainty is obtained after the land registration process. Land rights that have legal certainty can be transferred or transferred. however, in the process, disputes over land rights still occur in the community. Blocking of Land Rights Certificates is taken as an administrative step in the dispute resolution process, but there is a period of only 30 days to record the blocking of Peru, it is known how the factors of land blocking, how to know the position of the holder of the Land Rights certificate when the block is being blocked and when the period is 30 blocking day is over but the dispute has not been resolved. The type of research used by the writer is juridical normative and descriptive analytical research specification by collecting data by means of literature study and interviews which are presented in a descriptive manner and analyzed in a descriptive qualitative manner. The results of the research and data analysis carried out show the factors that cause the blocking of Land Rights Certificates, namely: a. Gono-Gini distribution of assets, b. Land Rights Holders do not have good faith, c. Distribution of Inheritance, d. Lost Certificate, e. There is an investigation by the Police, f. Land rights confiscated by the State Receivables Affairs Committee (PUPN) in connection with the settlement of State Receivables. Legal protection & the position of the Land Rights Certificate Holder when the blockage is carried out is that the right holder cannot take legal action against the blocked land for 30 days after the block registration was carried out, article 19 UUUPA / PP 241997 regarding registration will not be lost The legal certainty of the rights holder remains attached to it as long as there has been no transfer of rights to the land they own. If the 30 day period of blocking is over but the dispute has not been completed, the blocking will not be removed by law and will remain in effect as long as there is no request for revocation by the applicant or the provisions -Other provisions which become the reasons for the removal of the block in accordance with article 14 of the Regulation of the Minister of ATR / Head of the National Land Agency No.13 of 2017 concerning the Procedure for Blocking and Confiscation, this is because in the Land Office (Semarang) there is no system that can identify or filter out expired blocks.   Keywords: Land Registration, Legal Certainty, Rightsholders, Blocking of Land Rights Certificates, Position of Rightsholders

Berdasarkan pasal 28 H ayat (1) Undang-Undang Dasar 1945. Pemerintah Daerah memiliki  tanggung jawab untuk memenuhi hak atas layanan kesehatan warganya sehingga warganegara berhak mendapatkan layanan kesehatan. Dengan demikian Pemerintah Kota Semarang mengesahkan Peraturan Walikota Semarang Nomor 43 Tahu 2017 tentang Penyelenggaraan Jaminan Kesehatan. Fakir Miskin an anak terlantar di pelihara oleh negara, hal itu tertuang pada pasal 34 ayat (1) Undang-Undang Dasar 1945. Melalui program UHC, Pemerintah Kota Semarang memberikan pelayanan kesehatan pada warganya. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan jaminan kesehatan terutama bagi warga miskin dan tidak mampu demi meningkatkan derajat kesehatan masyarakat. Tipe penelitian ini menggunakan metode yuridis-normatif, yaitu dengan menggambarkan peraturan perundang-undangan yang berlaku dikaitkan dengan teori-teori hukum dan praktek pelaksanaan hukum positif yang berkaitan dengan permasalahan. Penelitian yuridis-normatif sesuai dengan penelitian yang dilakukan oleh penulis, karena dalam penelitian ini penulis berusaha menguraikan kenyataan-kenyataan yang ada atau fakta yang ada dan mendeskripsikan sebuah masalah yang terdapat pada pelaksanaan Peraturan Walikota Semarang No 43 Tahun 2017 tentang Penyelenggaraan Jaminan Kesehatan. Dengan adanya PBI maupun UHC hal itu telah membantu masyarakat dari segi biaya, namun perlu ditambahkan bahwa Perwal Kota Semarang Nomor 43 Tahun 2017 tersebut belum mengatur lebih rinci mengenai untuk rawat jalan sehingga masih menimbulkan beban biaya yang dirasakan oleh masyarakat. Dan juga pemerintah masih perlu melakukan sosialisasi mengenai program UHC, terbukti di tahun ke-3 (tiga) program tersebut berjalan masih ada masyarakat yang belum mengetahui program tersebut. Sayang rasanya bilamana program tersebut manfaatnya belum bisa dirasakan oleh masyarakat secara keseluruhan. Kata kunci: Implementasi, Jaminan Kesehatan, Warga Miskin  

Setiap negara mempunyai maksud dalam melaksanakan kesejahteraan terhadap rakyatnya. Negara Indonesia memiliki tujuan sebagaiamana yang telah dituangkan pada pembukaan UUD 1945 pada alinea ke-empat. Salah satunya yaitu untuk mencerdaskan kehidupan bangsa. Mencerdaskan kehidupan bangsa bertujuan untuk memastikan seluruh masyarakat Indonesia memperoleh kesempatan dalam mengenyam pendidikan tanpa pandang bulu. Berdasarkan Undang-Undang Nomor 20 Tahun 2003 dijelaskan bahwa tujuan pendidikan adalah mengembangkan potensi peserta didik. Kementerian Pendidikan dan Kebudayaan menerbitkan peraturan baru soal PPDB, yaitu sistem zonasi yang bertujuan menciptakan suatu pendidikan yang selaras dengan maksud negara serta memeratakan akses layanan bagi peserta didik, maka. Permendikbud Nomor 51 Tahun 2018 membagi atas 3 jalur, yaitu jalur zonasi, jalur prestasi, dan jalur perpindahan orang tua. Tujuan penelitian ini untuk mengetahui peraturan sistem zonasi pada Permendikbud No 51 Tahun 2019, mengetahui bagaimana penerapan Permendikbud Nomor 51 Tahun 2018 di SMA Negeri 3 Semarang, serta hambatan yang terjadi serta bagaimana solusi yang ditawarkan. Hasil penelitan bahwa SMA Negeri 3 Semarang menerapkan pada Undang-Undang yang berlaku dengan menggunakan jalur PPDB antara lain jalur zonasi, jalur prestasi, jalur prestasi zonasi, dan juga jalur perpindahan orang tua. SMA Negeri 3 Semarang dalam pelaksanaan PPDB menggunakan sistem zonasi, mengakui bahwa banyak siswa berprestasi yang tersisihkan. Dengan demikian, Pemerintah Daerah Jawa Tengah memberikan wewenang kepada pihak SMA Negeri 3 Semarang untuk melaksanakan penerapan jalur tambahan yakni jalur prestasi, dan jalur prestasi zonasi, sehingga melalui jalur prestasi dan prestasi zonasi dapat meminimalisir siswa yang tersisih. Kata kunci : Sistem Zonasi, Implementasi, Permendikbud.

Pencemaran lingkungan hidup akibat buangan limbah industri menjadi perhatian yang tidak pernah surut. Semakin banyak kasus pencemaran lingkungan hidup akibat buangan limbah industri, hal tersebut sangat mengganggu dan meresahkan kehidupan masyarakat serta mengancam kelestarian fungsi lingkungan hidup. Metode penelitian yang digunakan dalam penelitian adalah yuridis normatif dengan melakukan  penelusuran terhadap peraturan-peraturan dan literatur- literatur yang berkaitan dengan permasalahan yang  diteliti. Tujuan penelitian menjelaskan pencegahan dan solusi terhadap timbulnya pencemaran. Hasil penelitian menunjukkan, upaya pencegahan dan solusi terhadap timbulnya pencemaran lingkungan dengan melakukan perencanana proses produksi yang baik, akurat dan cermat mengurangi penggunaan bahan-bahan kimia pembantu yang rendah beban pencemaran,  pengontrolan pemakaian air yang hemat dan efisien, memanfaatkan dan menggunakan kembali (reuse) bahan-bahan kimia yang terdapat dalam limbah cair untuk keperluan produksi serta  berupaya memantau limbah hasil pasca proses kegiatan minimasi limbah.   Kata kunci : limbah, lingkungan hidup, pencemaran, pencegahan, solusi.

Kecelakaan dalam perjalanan, merupakan sesuatu yang sangat tidak diharapkan, akan tetapi apabila terjadi, kita tidak mampu menghindarkannya. Demikian juga dengan kecelakaan kereta api. Oleh karena itu perlu untuk diteliti, apabila terjadi kecelakaan kereta api, apakah PT KAI Indonesia, dalam hal ini wilayah Daop 4 Semarang, sudah melaksanakan kewajibannya. Penelitian ini bertujuan untuk membahas permasalahan Perlindungan Penumpang Terkait Kecelakaan Kereta Api Indonesia di Daerah Operasi 4 Semarang. Metode penelitian yang digunakan adalah Yuridis Normatif, dengan spesifikasi penelitian bersifat Deskriptif. Perolehan data menggunakan Data Sekunder melalui studi kepustakaan dan Teknik wawancara sebagai pelengkap dari data sekunder yang kemudian dianalisa menggunakan Metode diskriptif kualitatif. Hasil penelitian menunjukan bahwa PT. Kereta Api Indonesia Daerah Operasi 4 Semarang telah melaksnakan tanggung jawb dan kewajibannya sesuai dengan Pasal 87, Pasal 157, Pasal 167    Undang-Undang No  23 Tahun 2007  Tentang Perkeretaapian, yaitu melakukan evakuasi secepatnya, membewa ke rumah sakit terdekat, memberikan santunan dengan besaran fariasi antara Rp 500 ribu s/d Rp 50 juta. Bagi penumpang, dapat juga melakukan upaya hukum yaitu dengan cara musyawarah, konsiliasi,mediasi,dan arbitrase, walaupun dalam kenyataannya yang dilakuan adalah mengajukan gugatan gugatan kelompok (class action). Kendala PT. Kereta  Api  Indonesia  Daerah  Operasi  4  Semarang adalah masih banyaknya penumpang yang belum memahami cara klaim santunan Jasa Raharja bagi korban kecelakaan. Kendala lain adalah kurang lengkapnya persyaratan pengajuan  santunan  PT.  Jasa Raharja yang diajukan oleh penumpang.   Kata kunci : PT Kereta Api Indonesia, Kecelakaan, Tanggung Jawab

In our daily needs as a human being cannot be separated from the natural resource that is bestowed by God Almighty, especially water. People choose to consume drinking water produced by the Drinking Water Depot (AMD) business because of the need for clean and healthy water for consumption. But it turns out that health is not always guaranteed because the drinking water produced by the drinking water depot (AMD) refills is still found many germs that cause disease (pathogens) and is not safe for consumption because it does not meet the standard of eligibility. Issues to be discussed are the legal protection of consumers for their rights being violated by business actors in refill drinking water depots in Semarang City, and the settlement mechanisms that can be taken to resolve various violations of refilled drinking water depots that do not have a business license in Semarang City. The approach method used in this research is a normative juridical approach using secondary data in the form of library materials, documents, and other laws and regulations related to the research that will be discussed. And the analysis technique used is descriptive analytical. Legal Protection for Water Depot Consumers whose Rights are Violated by Business Actors of Refill Drinking Water Depot in Semarang City, are regulated in Article 60 and Article 62 of the Consumer Protection Law as well as in Article 28 of the Regulation of the Minister of Health of the Republic of Indonesia Number 736 / Menkes / Per / IV / 2010 concerning Procedures for Supervision of Drinking Water Quality, while the Settlement Mechanism that Can Be Taken to Resolve Various Violations of Refill Drinking Water Depots that Do not Have Business Permits in Semarang City are regulated in Article 47 and Article 48 of the Consumer Protection Law.   Keywords: Consumer Protection, Drinking Water Depot (AMD), Business License

Kemajuan teknologi berkembang dengan cepat dan semakin marak di seluruh dunia demikian juga pada masa wabah Covid-19, sehingga memaksa masyarakat dunia untuk menikmati berbagai kemudahan yang telah dihasilkan teknologi tersebut, hampir semua aspek di segala bidang mulai menggunakan komputer untuk memudahkan dalam proses pengerjaan, karena komputer sangat fleksibel dan efisien untuk di terapkan dalam suatu bidang pekerjaan. Dengan berkembangnya teknologi dan informasi berkembang juga sistem 3 Dimensi, yang mulai di pergunakan pada bidang arsitektur, interior dan furniture. Perusahaan Anavil.Co.Ltd memiliki kendala dalam hal melakukan media presentasi untuk memperkenalkan produk baru karena anggaran yang di perlukan untuk membuat media presentasi terbilang cukup besar untuk daerah Semarang. Biaya yang di keluarkan yaitu meliputi pembuatan produk, menyewa rumah contoh dan jasa fotografer. Berdasarkan keterangan di atas maka perlu untuk memperkenalkan sistem baru yaitu sistem final rendering sehingga produk tidak harus di produksi terlebih dahulu melainkan membuat produk dari bentuk 3 Dimensi yang terkesan nyata. Dengan adanya media presentasi berbasis 3 dimensi maka perusahaan Anavil.Co.Ltd akan dapat menghemat anggaran yang di keluarkan untuk membuat media presentasi sekaligus meningkatkan citra perusahaan Anavil.Co.Ltd.

This research produces Artificial Fiber Spinning Learning Media that applies Augmented Reality (AR) for Class XI Students of TPSB SMK Texmaco Semarang as a learning aid. so that it can be used as a modern, effective, and interactive learning medium. This application was made with the aim of completing the limitations of depicting objects in existing learning media, helping students to more easily learn the material, improving student learning outcomes, and increasing the variety of media in learning. This study uses the Research and Development (RnD) method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement and product testing. The final result of making this learning media is an application in the format android application, used on every android-based mobile phone. The validity value of the media expert obtained a value of 3.2 which was declared feasible, the results of the material expert validation test obtained a value of 3.6 which was declared very feasible, and was able to increase the average value of the artificial fiber spinning subject class XI TPSB SMK Texmaco Semarang which Initially 61.5% with 17 students who had not reached the KKM to 80.5% with 4 students who had not reached the KKM.

The information system for purchases and cash disbursements is one of the entire information systems. In retail sales companies need control of purchases and cash disbursements that are precise and fast. In an effort to minimize sudden out-of-stock inventory, it is necessary to secure an inventory to cope with a sudden out of stock due to delays in purchasing goods that occur at CV. New Space. This is what encourages the author to conduct research on CV. Angkasa Baru and choose the title "Purchasing Information System and Cash Distribution at CV. New Space. In writing this research systemin formation, the author uses the Microsoft Visual Basic 6.0 application, the research writing method uses the Research and Development (R&D) model, while the stages of this research model go through the stages of observation or interviews with parties related to the data required in writing this thesis, stages of designing the application system, designing specifications, validation test stages, revision of validation until the system passes. The development method used by the author is the prototype method, where the system created will be tailored to the needs of the user, if there is a change in the system it will be repaired until the user is satisfied with the system.

The Madukoro gas station is one of the gas stations in Semarang where the payment and refueling systems are still done manually. In general, the manual payment and filling system has many obstacles, resulting in long queues because the service is not fast and effective, also triggering the exchange of counterfeit money because payment uses cash. The application of e-money technology based on microcontrollers is made to make a payment system using electronic money instead of cash that is integrated with fuel filling, this system aims to reduce the long queues that occur and also prevent the amount of counterfeit money circulating at gas stations and make services more fast and easy. The method used in the design of this system is to use the method of Research and Development (R&D) theory from Borg and Gill, starting with gathering information by interviewing Madukoro gas station supervisors and field surveys then designing and developing systems to overcome the problems obtained in research. The system design uses a microcontroller as a data processor that will retrieve data from a database that was previously inputted from the VB.Net application and e-money reader and outputs to instruct the pump to remove fuel from the tank in accordance with the calibration of fuel output per second. As information on the rest of the fuel in the tangka, this tool uses the help of a load sensor that will be displayed on the LCD. In general, this system will make services faster and easier, thereby reducing the number of long queues, but also to avoid the circulation of counterfeit money in gas stations Madukoro, Semarang.

Gajah Putih University Takengon is a private university located in Central Aceh District, Pegasing District, consisting of several faculties, one of which is the Faculty of Engineering which has one study program, namely Informatics Engineering. In promoting and informing the wider community, the Faculty of Engineering, Gajah Putih University, Takengon uses brochures and website media which the author feels that this method is still lacking in informing because not all facilities can be informed in detail, from this problem the authors conducted research on 3D animation design profile of the Faculty of Engineering, Gajah Putih University, Takengon as a promotional media. The software used in this research is Blender 2.82. In designing the system the author uses the Luther method, the Luther method has six stages, namely concept, design, collecting material, assembly, testing, and distribution.  

Pertumbuhan ekonomi Kabupaten Pekalongan yang semakin membaik, tidak diikuti dengan kesadaran warga dalam kepatuhan pembayaran pajak secara tepat waktu dan sesuai dengan penghasilannya. Hal tersebut dapat dilihat dari tingkat kepatuhan wajib pajak untuk melaporkan Surat Pemberitahuan Tahunan (SPT) pajak di KPP Pratama Pekalongan yang masih kurang. Melihat visi misi Kabupaten Pekalongan, memberikan suatu dorongan kepada masyarakat untuk terus meningkatkan potensi sumber daya yang ada, misalnya di bidang pertanian, perdagangan, perkebunan, bahkan di bidang pendidikan. Meningkatnya pemanfaatan potensi sumber daya akan menjadikan meningkatnya pertumbuhan ekonomi di Kabupaten Pekalongan. Peningkatan pertumbuhan ekonomi berkaitan dengan kesadaran dan kepatuhan warga Kabupaten Pekalongan terhadap pajak. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini diharapkan dapat memberikan pengenalan dan dorongan bagi para guru untuk mengenalkan dan menerapkan pentingnya melaksanakan kepatuhan perpajakan, baik terhadap sesama guru, pada siswa, maupun lingkungan sekitar.