This study aims to develop accounting teaching materials and to see the feasibility of teaching materials in improving the quality of classroom learning on the subject matter of the accounting cycle of service companies. This research is a development research adapted from the ADDIE model. There are 5 stages, namely: 1. Analysis (Analysis), 2. Design (Design), 3. Development (Development), 4. Implementation (Implementation), 5. Evaluation (Evaluation). Validation was carried out by material experts, media experts and assessments from class X accounting students of Ar-Rahman Medan Private Vocational School. Based on the assessment of material 1 on the feasibility of teaching materials for accounting books, the average score is 3.87 with the "Eligible" category, and the material expert orders 2 obtained an average score of 4.20 in the "Eligible" category, an indication of media experts is obtained on average. amounting to 4.00 in the "Eligible" category. Students' assumptions about accounting book teaching materials show an average of 4.45 with the category "Very Appropriate". Thus, the teaching material for the Accounting Service Company Cycle book is declared "Feasible" to be used as an accounting learning medium in improving the quality of learning.
The purpose of this study was to find out the problems of online learning faced by students and lecturers in the learning process. The Covid-19 Pandemic period has had an impact on learning changes, which usually take place in person or faceto-face, now learning is done only from home through online learning. But on the other hand, the readiness of learning activities at home with online learning has problems from a technical and nontechnical perspective. The method used in this research is descriptive qualitative with data collection techniques in the form of literature studies, documentation and questionnaires. learning process, students' difficulties in understanding the material being taught so that students are passive and cause the quality of each individual's task is not good and less than optimal.
Tujuan_Penelitian ini bertujuan untuk mengetahui pengaruh sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan di KPP Pratama Medan Petisah. Berdasarkan data bahwa kesadaran dan kepatuhan wajib pajak yang masih rendah dikarenakan mereka belum melaporkan Surat Pemberitahuan (SPT) tahunannya, dimana melaporkan SPT merupakan salah satu kewajiban para wajib pajak yang telah diatur dalam undang-undang perpajakan.Metode/Desain_Adapun metode penelitian yang menggunakan pendekatan penelitian asosiatif, dengan menggunakan kuesioner yang diberikan kepada 100 responden Dengan teknik analisis data menggunakan statistic deskriptif, uji reliabiltas dan validitas, uji asumsi klasik serta pengujian hipotesis dengan regresi linear sederhanaTemuan_Berdasarkan hasil analisis data menunjukkan bahwa nilai thitung > ttabel yaitu 7,329 > 1,984 sehingga hipotesis diterima, artinya bahwa ada pengaruh modernisasi sistem administrasi perpajakan dan kepatuhan wajib pajakJenis Penelitian_Studi Empiris
The purpose of this research is to study the application of the e-filling system of private taxpayers. To find out the understanding of taxpayers in the use of e-filling of personal taxpayers obligations, the discussion in this study is associative, The population in this study is all employees civil society in Medan City Housing and Structuring Agency that accommodates 152 people. The sample in this study were all civil servants outside the Financial and Compilation Program which examined 40 people. Data collection techniques used in this study were the study of documentation and questionnaires. Data analysis techniques used are multiple linear regression, hypothesis testing and coefficient of determination test. Based on the results of the evaluation between the application of the e-filing system to the demands of individual taxpayers obtained tcount (2.784)> ttable (1.686), with a significant level of 0.007 <0.05. A value of 2.784 is greater than 1.686 indicating that t is greater than ttable. The results of testing the knowledge of civil servants in the use of e-filing of individual taxpayers obtained tcount (3.405)> ttable (1.686), with a significant level of 0.001 <0.05. The value of 3.405 is greater than 1.686 indicating that t is greater than ttable. This shows a significant difference between the knowledge of civil servants in the use of e-filing to the needs of tax people.
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