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Allah dalam Perspektif Pendidikan Kristen: Landasan Teologis Pembentukan Moral Anak
Sabar : Jurnal Pendidikan Agama Kristen dan Katolik
Vol 3
, No 1
(2026)
Understanding God in Christian education plays a crucial role in the moral formation of children, as the theological concept of God forms the foundation for values, character, and ethical actions, developed from an early age. In Christian education, the process of moral formation does not simply rely on rules or customs, but rather rests on the child's personal relationship with God as a loving, guiding Being, and the source of truth. This study uses qualitative methods with a library research a...
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STRATEGI BADAN PENDAPATAN DAERAH(BAPENDA) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) MELALUI PEMBAYARAN PAJAK HOTEL DI KABUPATEN SIKKA
Erna Sari
; Andreas Rengga
; Kristina Reinildis Aek
DHARMA EKONOMI
Vol 32
, No 1
(2025)
The Sikka Regency Regional Revenue Agency (Bapenda) has a strategic role in managing Regional Original Income (PAD), which includes various types of regional taxes, one of which is hotel tax. Hotel tax makes a significant contribution to increasing PAD, but there are various challenges in collecting it, such as erratic income fluctuations and inaccuracies in tax reporting by taxpayers. This research aims to analyze the strategies implemented by the Sikka Regency Bapenda in increasing hotel tax p...
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