bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PENGELAKAN PAJAK DAN IMPLEMENTASI PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Suyanto Lie 
Published: October 2020

Dalam APBN Indonesia, pajak mempunyai kontribusi yang sangat besar terhadap pembiayaan negara. Kontribusi penerimaan pajak terhadap sumber pendanaan negara dari tahun ke tahun selalu mengalami peningkatan. Sistem perpajakan yang diimplementasikan di Indonesia saat ini adalah self assessment system, Wajib Pajak diberi kepercayaan sepenuhnya untuk menghitung, memperhitungkan, membayar, dan melaporkan sendiri kewajiban perpajakannya. Kunci utama dalam penerapan self assessment system akan efektif apabila kondisi kepatuhan sukarela (voluntary compliance) pada masyarakat telah terbentuk.Rasio penyampaian Surat Pemberitahuan (SPT) Tahunan PPh Wajib Pajak yang masih rendah di KPP Pratama Bandung menimbulkan permasalahan dan pertanyaan seberapa besarkah pengelakan pajak dan implementasi peraturan perpajakan memiliki pengaruh terhadap tingkat Kepatuhan Wajib Pajak. Penelitian ini bertujuan dengan mengetahui pengelakan pajak dan implementasi peraturan perpajakan diharapkan terciptanya suatu korelasi terhadap tingkat Kepatuhan Wajib Pajak. Hipotesis yang ditetapkan adalah pengelakan pajak dan implementasi peraturan perpajakan berpengaruh secara simultan maupun parsial terhadap Kepatuhan Wajib Pajak.Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama se-Kota Bandung. Unit analisis dalam penelitian ini adalah Wajib Pajak Badan dan Wajib Pajak Orang Pribadi yang terdaftar sebanyak 341.444 pada Kantor Pelayanan Pajak Pratama se-Kota Bandung. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 400 Wajib Pajak dalam penelitian ini dengan rincian 37 Wajib Pajak Badan dan 363 Wajib Pajak Orang Pribadi. Teknik pengumpulan data primer yang dipergunakan melalui penyebaran kuesioner. Analisa data yang digunakan dalam penelitian ini adalah metode analisis regresi berganda (multiple regression analysis) dengan menggunakan program Statistical Package for Social Science (SPSS). Berdasarkan hasil analisis yang dilakukan, maka diperoleh kesimpulan bahwa pengelakan pajak memiliki pengaruh negatif dan implementasi peraturan perpajakan memiliki pengaruh positif yang signifikan terhadap tingkat Kepatuhan Wajib Pajak.
ANALISIS PENERAPAN PPH PASAL 15 ATAS JASA PELAYARAN DALAM NEGERI DI CV TANJUNG EXPRESS
Authors: Lestari Ayu dwi , Afifah Nurul , Paramita Mahardian Hersanti 
Published: October 2020

CV Tanjung Express merupakan salah satu perusahaan yang bergerak dalam bidang jasa pelayaran angkutan sungai dan danau di Kabupaten Tarakan atas pengangkutan orang dan atau barang yang dikenakan Pajak Penghasilan Pasal 15. CV Tanjung Express menjalankan pengoperasian speed boat sebanyak 3 buah yang beroperasi di Wilayah Kabupaten Tanjung Hilir-Tarakan. Penelitian ini bertujuan untuk mengetahui penerapan Pajak Penghasilan Pasal 15 atas jasa pelayaran dalam negeri di CV Tanjung Express. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kualitatif. Penelitian ini menggunakan Data Primer berupa wawancara dengan Ibu Fatimah dan Bapak Edy dan Data Sekunder berupa dokumentasi, catatan dan bukti pembayaran. Hasil dari penelitian menunjukkan bahwa perhitungan yang dilakukan oleh CV Tanjung Express menggunakan tarif sebesar 1,2% dari peredaran bruto. Penyetoran dilakukan sebelum tanggal 15 bulan berikutnya setelah masa pajak berakhir, dan pelaporan yang dilakukan oleh CV Tanjung Express menggunakan Surat Pemberitahuan Masa (SPT) melalui aplikasi e-filling sebelum tanggal 20 bulan berikutnya setelah masa pajak berakhir. CV Tanjung Express melakukan kewajiban perpajakannya sesuai dengan ketentuan yang berlaku.Kata Kunci: Penerapan pajak, PPh Pasal 15, Pelayaran Dalam Negeri
THE EFFECTIVENESS OF JIGSAW ON READING COMPREHENSION OF ANALYTICAL EXPOSITION TEXT
Authors: Hidayati Febriana , Rohayati Dedeh 
Published: October 2020

This paper investigates the effectiveness of Jigsaw on reading comprehension of analytical exposition text. The problems in this research are whether jigsaw has significant difference in reading comprehension of analytical exposition text between students who are taught by using jigsaw learning and those who are taught by using Grammar-Translation Method and how the participants in the experimental group response toward the jigsaw instruction after the treatment. The population of this research was the eleventh grade student of Senior High School in Tasikmalaya in the academic year 2016/2017 consisting of 48 students. The instruments, achievement test used to collect data were pre-test and post-test to experimental and control groups. They served to measure students’ reading comprehension of analytical exposition text by using jigsaw . The instrument, questionnaire was used to collect data about the participants’ response towards using jigsaw in comprehending analytical exposition text. From the research, it could be obtained the t-observed value was 2.410, whereas t-critical was 2.021.It means the alternative hypothesis is accepted and the nul hypothesis is rejected. It can be concluded that there is significant difference in reading comprehension of analytical exposition text between students who are taught by using jigsaw learning and those who are taught by using it. Keywords: Jigsaw , reading comprehension, analytical exposition text
ILLOCUTIONARY ACTS OF MAIN CHARACTERS IN DEAD POET SOCIETY AND FREEDOM WRITERS
Authors: Rachmawati Etika , Nashrullah Adiyatsri , Said Iskhak 
Published: October 2020

Abstract: This study analyzed speech acts contextualized in Dead Poet Society and Freedom Writers. This study focused on the use of illocutionary acts used by main characters in both movies. In analyzing the data, this study included content analysis. In this regard, three research questions are addressed: 1) What dominant types and functions of illocutionary acts are uttered by the main characters in certain contextual scenes in both movies? 2) What are the intended meanings of those illocutionary acts?, and 3) How frequently are the illocutionary acts used in both movies? The collected data included 97 utterances of the main character in the Dead Poet Society and 84 utterances in the Freedom Writers which contain illocutionary acts in certain scene contexts. The findings revealed that the kinds of illocutionary acts on both films consisted of five kinds: assertive (representative), directive, commissive, expressive, and declarative. Moreover, the second result of the study showed that the most frequently illocutionary acts used by the main characters in both movies were suitable with its movie scene contexts. Thus, the intended meaning of the main characters are well described and understandable by the viewers. The third result showed the different percentage of the use of illocutionary acts classification expressed by the main characters in both movies. The most frequently used illocutionary in Dead Poet Society is representative (47.06%) which emphasized on informing (30.59%), and directive (45.87%) in Freedom Writers which emphasized on asking (21.10%). Pedagogically, the findings above recommend that the lecturers develop their creativity in teaching pragmatics (sociolinguistics) to improve teaching and learning process by adapting other relevant sources such as movies. Key words: Illocutionary acts, Main Character, Movie
A TRANSITIVITY ANALYSIS OF MALE AND FEMALE STUDENTS’ FINAL DRAFT OF CRITICAL RESPONSES PARAGRAPH TO LITERATURE
Authors: Hadiyati Nia Siti , Said Iskhak , Sugiarto Bambang Ruby 
Published: October 2020

This study aims at investigating the realization of transitivity particularly process, participant and circumstance types realized in male and female students’ final draft of critical response paragraph to literature. A descriptive qualitative method was employed in analyzing and interpreting the whole data. Furthermore, eight students’ final draft of critical response paragraph to literature which were categorized into male and female students’ critical response paragraph. The findings showed that (1) most of the male and female students were able to realize the transitivity in which the transitivity was realized through the clauses that construct meaning of every single text. (2) Most dominant process realized in eight texts were material process, while actor and goal became the most dominant participants realized and circumstance of location became the most dominant circumstance realized in every single text. However, male students were tend to use the material process in their texts. This study concludes that even though the text were categorized into male and female students’ text, most of the text had realized correctly transitivity while both male and female students’ final draft of critical response paragraph to literature, material process dominantly emerged in the text. Finally, this study suggests English teachers and lecturers to refer the transitivity as a method which can be applied to check whether the students had correctly written critical response or not. Keywords: transitivity, critical response, literature
STUDENTS’ BACKGROUND TOWARDS LEARNING ENGLISH OUT OF CLASSROOM SETTING
Authors: Thoyyibah Luthfiyatun 
Published: October 2020

There have been many facts showed that senior high school students in Indonesia faced some problems in learning English at school. Because of that, students try to seek a solution which offered outside the class, commonly known as independent language learning. Because there are limited studies elaborated activity of learning English out of school context, thus this paper aims to explore what kind of activity that the senior high school students choose for learning English out of the school context. This study employed qualitative descriptive study. Data were drawn from questionnaires that were disseminated to 40 students of state and private senior high schools, in order to respond with their own views. Based on the findings of this study, activity of learning English that mostly conducted by students from state school is attending extra course while most of students from private school prefer individual learning. According to the findings, this study recommends the further study of the similar field involving a bigger number of respondents and enrichment of the theory. Keywords: state school, private school, independent learning, extra course
AN ANALYSIS OF ENGLISH DEPARTMENT STUDENTS' ABILITY IN WRITING ARGUMENTATIVE ESSAY
Authors: Fitriani Yesi , Mulyadi Mulyadi , Jayanti Fernandita Gusweni 
Published: October 2020

The purpose of this research is to describe the English Department students' ability in writing an argumentative essay. The research is designed as a descriptive quantitative method. The population of the research is the fourth semester students of English Department at Universitas Bengkulu in academic year 2018/2019. This research used random sampling technique in deciding the sample. The samples were 26 students. The students were asked to write an argumentative essay within 100 minutes. The students writings were analyzed by using assessment rubrics adapted from Schwalm (2007) and Jacobs et.al (1981) which consists of introduction, body paragraph, conclusion, language use, and mechanics. The result shows that students ability in writing argumentative essay is fair. From the final scores it could be seen that there was one student (3.8%) got very good grade, then 11 students (42.3%) got good grade, the most of the students or 12 students (46.2%) got fair grade, the rest of them or 2 students (7.7%) got poor grade. Keywords: analysis, writing, argumentative essay
CLASSROOM ACTIVITIES BASED ON MULTIPLE INTELLIGENCE THEORY IN ENGLISH LANGUAGE TEACHING 2013 CURRICULUM FOR SEVENTH GRADE
Authors: Feradepi Dea , Sofyan Dedi , Kasmaini Kasmaini 
Published: October 2020

The purpose of this study was to analyze whether schools had implemented the 2013 curriculum system such as the Bengkulu City 11 Junior High School in the learning process in classroom activities using multiple intelligence theories. This research was designed as a descriptive qualitative method. The population and sample of this study were English language teachers at SMPN 11 Bengkulu Cityin seventh grade. Data was collected using observations checklist and video recorder that were used to assist researchers in analyzing forms of observation checklist. The results of the study showed several continuations implemented from the three teachers, namely 100% linguistics, 66.7% visual and 66.7% body intelligence. Linguistic intelligence was the dominant one. from three teachers who taught in seventh grade with the same material namely descriptive text, the results showed, teacher A asked for three linguistic, visual and body intelligences, teacher B applied one linguistic intelligence and teacher C used three linguistic, visual, and body intelligences. The results show from the three teachers implemented linguistic intelligence more often in teaching English. Because in English lesson oriented to linguistic. Keywords:multiple intelligence, English teacher
THE ANALYSIS OF STUDENTS’ ABILITY IN WRITING SHORT STORIES
Authors: Adeani Ikin Syamsudin 
Published: October 2020

This researchis aimed to determine the students’ ability of Indonesian Education Study Program,Faculty of Teacher Training and Education, Galuh Ciamis University, in writing short stories. The students are still lack of studying the literary of short story, instead they tend to read the popular short stories. The method used in this research is descriptive method. The results of this study are as follows. First, to obtain the clear illustrationwhether the students are able to write literature short stories or popular short stories. Second, to position their short stories in the development of Indonesian short stories, especially among students. Keywords: analysis, writing short story, literary short stories, popular short stories
THE MARKETING MIX FOR LOW COST HEALTHCARE
Authors: George Julie , Shah Manita D. 
Published: October 2020

The Indian health care industry has a history of dealing with poor doctor-patient ratio, shortage of medical professionals, poor health infrastructure, and low expenditure on healthcare information technology; steep out of pocket spending (OOP), low health insurance coverage, inadequate government spending, poor access to health care facilities and social stigma related to diseases. The unique mindset and ability for frugality has successfully been applied in offering low cost healthcare of uncompromised quality. While this has been achieved by few innovative entrepreneurs, it is imperative to help the new entrants with the collective experience in dealing with the rural market.
A qualitative study was undertaken. Five Indian organizations, that have earned accolades and awards for successfully innovating for the poor were studied in-depth. The research looked into the challenges faced by the entrepreneurs. The methods and measures that evolved from their operation were analyzed. In order to help marketers learn from the pioneers, the paper has simplified the measures and steps in marketing to the familiar P’s of the marketing mix. In healthcare, the product is tied with service and the need is to work on all the 7P’s is useful. Keywords: frugal, innovation, entrepreneurship, marketing mix, healthcare.
Association of BMI (Body Mass Index) to hemoglobin and red blood cell indices among adolescents.
Authors: Abro Saleem Ullah , Saleem Quratulain , Begum Amna , Azhar Sarah , Naseer Amber , Qureshi Aijaz Ahmed 
Published: October 2020

Objectives: Hemoglobin & red blood cell indices (mean corpuscular volume, mean corpuscular hemoglobin, mean corpuscular hemoglobin concentration, red cell distribution width) among adolescent. Study Design: Cross-Sectional study (Descriptive). Setting: Department of Physiology, Baqai Medical University (BMU) Karachi. Period: 6 months from February to August 2017. Material & Methods: A total of 500 students of MBBS, BDS, DPT with having age ranges from 18-25 years were enrolled in this study. The anthropometric measurement [height (m2) and weight (kg)] was recorded for calculation of the Body Mass Index and Complete blood count i-e Hemoglobin (Hb%), Mean Corpuscular Volume (MCV), Mean corpuscular hemoglobin (MCH), Mean corpuscular hemoglobin concentration (MCHC), Red cell distribution width (RDW) was done and calculated. Data analysis was done on Microsoft excel & SPSS version 22.0 was used. Results: It was seen that the comparison of Hb%, MCV & RDW had no significant (p>0.001) association of study participants to different categories of Body Mass Index. Mean corpuscular hemoglobin (MCH) (X²=28.278, p<0.001) and Mean corpuscular hemoglobin concentration (MCHC) (X²=15.659, p=0.016) were statistically significantly association with different categories of Body Mass Index. Conclusion: Mean corpuscular hemoglobin and Mean corpuscular hemoglobin concentration had statistically significant (p<0.001) association with body mass index (BMI).
A study to compare effects of shoulder position on infraclavicular central venous catheterization in critically ill patients.
Authors: Sadaf Sairah , Bashir Babar 
Published: October 2020

Objectives: Aim of this study was to compare the effects of two different shoulder positions on infraclavicular subclavian venous catheterization in critically ill patients. Study Design: Prospective Comparative study. Setting: Sheikh Zayed Medical College Rahim Yar Khan Pakistan. Period: 1st July 2017 to 30th June 2018. Material & Methods: Enrolling 100 patients thru convenient sampling, divided into two groups, Group A & Group B, 50 in each group. In group A patients were put in supine position, with head turned to contra lateral side and caudal pull was applied on ipsilateral shoulder. While in group B patients were lying supine, head turned to contra lateral side and shoulders were retracted by placing a small pillow vertically under the chest between the scapulae. In both groups, subclavian vein was approached through infra clavicular route. Number of attempts of venous punctures (1st attempt / 2nd attempt), total time spent on procedure (from 1st skin puncture to CVC insertion), complications (arterial puncture, pneumothorax, hydrothorax, malpositioning), any hemodynamic irregularity (ECG changes), radiographic findings to confirm successful CVC insertion was recorded. Results: Number of successful subclavian venous catheterizations was same in both groups (94% vs. 94%) with no significant difference (p= 1.000). 1st attempt success was more in group A as compared to group B, though statistically this was not significant (p= 0.275). Total time spent on CVC insertion (from 1st skin puncture to catheter insertion) was less than 05 mints in 84% patient in group A and 82% in group B. While more than 05 mints were spent on 16% vs. 18% patients in group A vs. B. This was also not statistically significant (p=0.790). In group A 2/50 (4%) while in group B 1/50 (2%) cases were recorded as malpositioning on post-CVC radiograph. Other complications were not encountered in either group. Conclusion: Lowered shoulder and retracted shoulder positions are equally effective for SVC insertion in terms of success, 1st attempt success, total time spent and number of complications.
Stumbling blocks in population control.
Authors: Faruqi Naheed Jmal , Nauman Drakhshan , Saif Nadia , Sukhan Shereen , Saghir Faiza , Farooq Fariha 
Published: October 2020

Objectives: This study was conducted to determine frequency of contraceptive use, reasoning for not using any method and complications of various methods among low socioeconomic section of society. Study Design: Cross Sectional Observational study. Setting: Department of Obstetrics and Gynecology, Farooq Hospital, Westwood Branch, Lahore. Period: From 1st July 2019 to 31st December 2019. Material & Method: All married women between 18-40 years of age,having at least one child, presenting to gynae outdoor, were included in the study. Sample size was 408. Mean and standard deviation calculated for age and parity. Frequency and percentage of remaining variables calculated by using SPSS version 16. Results: Out of total 408 participants, 48.3% were in age range of 21-30 years and 86.5% were having parity of ≥ 2. 47.5% participants were illetrate and 52.5% were having different level of education. 53% participants were not using any contraception and only 47% were practicing contraception. Most commonly used method among users were interval IUCD (32.3%) and barrier method (30.2%). Least common method used was Implanon (1.04%). Most common reasons among nonusers were lack of knowledge (30.5%) and fear of side effects (21.7%). Least common reasons were myths and false beliefs (8.8%). Common complications among users were menstrual irregularity (29.6%),vaginal discharge (12%) and failure of method leading to conception (7.8%). Conclusion: There is need for strong implementation of government family planning policies and motivation of couples through media and health personnel to achieve effective use of contraceptives.
Educação, alfabetização e letramento: a Revista Criança e sua seção Caleidoscópio
Authors: Lucas Maria Angélica Olivo Francisco , Monteiro Cicília Rodrigues 
Published: October 2020

O objetivo deste artigo foi mapear as orientações teórico-metodológicas mais frequentes acerca dos processos de alfabetização e letramento presentes na seção “Caleidoscópio" do impresso pedagógico Revista Criança, periódico destinado, principalmente, aos professores de educação infantil, mas acessível também aos docentes dos anos iniciais do ensino fundamental. Por meio da análise das fontes, verifica-se porque a temática alfabetização e letramento esta praticamente ausente das orientações destinadas aos professores das crianças pequenas. O estudo pode contribuir para comunidade escolar, por tratar de uma temática importante diante do quadro educacional brasileiro, representado, entre outros, por dados resultantes da Provinha Brasil e pelo Índice de Desenvolvimento Educacional (IDEB).
Tingkat Pemahaman Petani Kakao Terhadap Inovasi Bubuk Coklat
Authors: SP.,M.Sc Asriani 
Published: October 2020

ABSTRAK Kakao di Kabupaten Kolaka hanya dijual dalam bentuk biji kakao kering dan belum ada yang mampu mengolah menjadi produk lain. Adapun tujuan dari kegiatan ini adalah yaitu (1) meningkatkan pengetahuan cara mengolah biji kakao menjadi bubuk coklat pada kelompok tani kakao (2) meningkatkan keterampilan sekaligus menumbuhkan jiwa wirausaha kelompok tani kakao. Metode kegiatan meliputi observasi lokasi, diikuti dengan penyampaian materi/teori dengan metode ceramah dan diskusi tentang cara pengolahan biji kakao menjadi bubuk coklat tahap selanjutnya dilakukan pelatihan dan praktek langsung yang diakhiri dengan evaluasi. Hasil kegiatan menunjukkan bahwa setelah mengikuti kegiatan ini terjadi peningkatan pemahaman dan pengetahun cara pengolahan biji kakao menjadi bubuk coklat sebesar 90 persen dan pemahaman serta minat kewirausahaan kelompok tani kakao meningkat menjadi 60 persen. Kata kunci : Kakao, inovasi ,penyuluhan, bubuk coklat