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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
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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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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