Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:Latar Belakang: PPOK merupakan suatu kondisi penyakit yang dapat dicegah dan diobati dengan karakteristik berupa keterbatasan aliran udara yang tidak sepenuhnya reversibel. Keterbatasan aliran udara bersifat progresif dan…
n berkaitan dengan reaksi peradangan paru terhadap partikel atau gas berbahaya, terutama disebabkan oleh asap rokok. PPOK tidak hanya mempengaruhi kondisi paru tetapi juga berakibat secara sistemik. Penyebab kematian paling umum ketiga di dunia, menurut Organisasi Kesehatan Dunia (WHO) adalah PPOK sebanyak 3,23 juta kematian dengan merokok menjadi faktor utama pada tahun 2019. Tujuan: mampu memberikan dan menerapkan asuhan keperawatan pada pasien PPOK Eksaserbasi Akut dengan diagnosis pola napas tidak efektif di ruang Isolasi Dahlia RSUD Wates. Metode penelitian ini adalah penelitian studi kasus observasional dengan desain pendekatan (cross sectional). Subjek penelitian pada studi kasus ini adalah 1 pasien di RSUD Wates dengan gangguan sistem pernapasan dengan diagnosa medis PPOK Eksaserbasi Akut. Hasil: pengkajian pada penapisan paliatif diperoleh skor 7 yaitu pasien tersebut perlu intervensi paliative. Dalam Edmonton Sympton Assesment System (ESAS) pasien mengalami sesak napas, pasien dengan ansietas sedang, dan pasien memiliki penyakit lainnya yaitu DM dan CHF. Skor karnofsky 80% dengan aktivitas normal dengan beberapa gejala penyakit. Diagnosa utama adalah pola napas tidak efektif b.d hambatan upaya napas. Pencapaian yang diharapkan pada kasus tersebut diagnoss keperawatan pola napas tidak efektif berhubungan dengan hambatan upaya napas yaitu dalam 3 hari intervensi kasus terseebut masalah keperawatan teratasi. Saran: Tingkatkan edukasi pasien dan keluarga tentang PPOK serta pentingnya menghindari asap rokok, lakukan pemantauan rutin terhadap kondisi pasien, teruskan terapi nebulzer dan berikan dukungan psikososial untuk mengatasi ansietas. Rencanakan inytervensi untuk meningkatkan kualitas hisup dan lanjutkan penelitian lebih lanjut untuk mengevaluasi efektivitas intervensi dalam pengelolaan PPOK.
Abstract:This paper will focus on one of the cases related to pollution caused by the disposal of oil spills into the sea, a case study of the Exxon Valdez oil spill. In that matter, this paper can ''provide the stage'' for several…
al relevant cases related to MARPOL 73/78 to build a discourse on environmental protection at sea based on the perspective of international environmental law. The writing of this paper uses a normative juridical legal research method. Judging from this Exxon Valdez case study, it can be agreed that this international treaty related to the prevention of pollution from ships or MARPOL has a renewal of its effectiveness if there has been an incident of pollution at sea in the past. The incident that impacted MARPOL 73/78 itself has also taught us the importance of protecting marine ecosystems.
Abstract:This paper discusses the practice of religious plurality within the Indonesian Armed Forces. To support the main task of soldiers and the success of the task, they are equipped with faith and purity, good moral values and…
d noble character. Religion has a significant role in supporting military tasks. Data collection techniques in this study used observation then, followed by interviews. Forms behaviour The TNI AD in maintaining harmony between members of different religions includes anjangsana, working together to achieve common goals in religion, sympathy and empathy, tolerance and mutual respect. Adaptation conducted interfaith religious packed reasonably. Goal TNI AD attachment is the goal achieved that is harmony and tolerance Inter-religion. Function Integration TNI AD is carried out by issuing governing policies about members of TNI AD, which religious Islam, Christian, Hindu and Buddhist for holding religious ceremonies simultaneously on the day and at the time same. That is day Friday o'clock 18.30 WIB. The system of Latent Maintenance, which the Indonesian Army maintains, improves individual motivation and the cultural patterns that create and maintain the motivation.
Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:This study aims to determine the effect of administrative skills and information systems on public services at the Faculty of Economics and Business, Manado State University. This research is a type of quantitative research,…
rch, the research method is a survey method. This research was conducted at the Faculty of Economics and Business, Manado State University. With a research time of 3 months. The population in this study were students of the Faculty of Economics and Business, Manado State University, class of 2018. The sampling in this study was carried out randomly (random sampling). The results of the study show that the relationship between the administrative skills and information system variables with public services is a significant relationship. This situation illustrates that public services are determined by administrative skills and information systems.
Abstract:The purpose of developing an Android-based Gauss Jordan application is as an alternative in effective and practical Linear Algebra learning. The method for developing this research is R&D (Research and Development) research…
rch with the ADDIE development model. Data collection techniques used are material validation sheets and application display; practicality sheet; test sheets (pretest and posttest); and student opinion sheets. The application developed in application design is with figma.com and for software development using visual studio code. Questionnaire instruments and questions on systems of linear equations were given to 22 TI21A4 students in the Linear Algebra course. Based on the data that has been obtained and processed, the score for improving student learning outcomes is 0.71 which is considered effective. The improvement is classified as high and includes effective, and the average score of the practicality assessment is 4.2 which is included in the high category. This application also received a positive response from students who have used it, so the Gauss Jordan 3x3 application is suitable for use in learning and determining solutions to linear equations.
Abstract:Bali is the province hardest strike by the Covid-19 pandemic. The drying up of tourist arrivals strike accommodation and transportation businesses. Until now, the government has not heard any special actions to restore that’s…
hat’s Indonesian tourism icon. Therefore, in a decentralized system, understanding the economic characteristics of a region is important to increase economic productivity to make it more optimal. In this regard, this analysis aims to provide an overview of the economic characteristics in the province of Bali before the pandemic and during the pandemic and identify potential sectors that need to be developed. This study uses the Location Quotient, Shift-Share, Klassen Typology, and Overlay analysis methods from 2010 to 2021. From the results of the research, Bali Province before the pandemic had five leading sectors, but during the pandemic, Bali Province did not move only one base sector can become a mainstay, further innovation strategies are needed to stimulate Bali's economy to rise to the way it was before the pandemic. It takes the right policies from the Central and Regional Governments to make innovations and strategies so that the Bali economy returns to what it was before the pandemic.
Abstract:Changes that occur very quickly and dynamically in the VUCA Era encourage the need for an effective management system to achieve company goals and solve all challenges, both internal and external. PT PAL Indonesia (Persero)…
ro) is a strategic industry that produces the main tools of the Indonesian defense system, especially for the marine dimension. It also needs to have strategies in dealing with the strategic environment in the VUCA Era. The purpose of this study is to analyze how change management is carried out by PT PAL Indonesia (Persero) in dealing with the Strategic Environment in the VUCA Era. The method of writing scientific articles is using qualitative research methods and data collection techniques in the form of Literature Studies and Library Research. The results of the study explain that the Maritime Industry Transformation 4. 0 is PT PAL Indonesia's effort in responding to VUCA's challenge to increase the company's business competition. PT PAL Indonesia's HR management through increasing core capability and people competency is an important capital in realizing Maritime Industry Transformation 4.0.
Abstract:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.