Pemanfaatan Teknologi ‘Website DJP Online’ Bagi Karang Taruna di Desa Siangan

Pemahaman dan pemanfaatan teknologi dalam membayar pajak menjadi krusial dalam perkembangan sistem perpajakan global. Di Indonesia, Direktorat Jenderal Pajak (DJP) meluncurkan DJP Online pada tahun 2015, sebuah inovasi penting dalam administrasi perpajakan. Dalam era digital, DJP Online mencerminkan upaya pemerintah untuk menyederhanakan, meningkatkan efisiensi, dan memberikan transparansi dalam perpajakan. Tujuan platform ini adalah meningkatkan efisiensi administrasi, meminimalkan kesalahan, dan meningkatkan kepatuhan wajib pajak melalui layanan pajak berbasis online. PKM ini dilakukan dengan fokus pada kelompok Karang Taruna di Desa Siangan, yang dihadapkan pada kurangnya pemahaman tentang pembayaran dan pelaporan pajak serta pemanfaatan DJP Online. Oleh karena itu, kegiatan Pengabdian kepada Masyarakat (PkM) dilaksanakan untuk memberikan penyuluhan dan pelatihan penggunaan DJP Online kepada kelompok tersebut. Metode PkM menggunakan ceramah/sosialisasi dan praktek langsung dengan tutorial pengisian DJP Online. Hasil kegiatan ini mencakup peningkatan pemahaman dan kesadaran wajib pajak di Desa Siangan, terlihat dari partisipasi aktif dan tanggapan positif peserta. Materi disampaikan oleh narasumber yang kompeten, Bapak I Made Dwi Sumba Wirawan, SE., M.Si., BKP, yang membahas fitur portal layanan perpajakan DJP Online. Kegiatan PkM berhasil memberdayakan kelompok Karang Taruna dengan memberikan pengetahuan praktis tentang pembayaran dan pelaporan pajak melalui DJP Online. Diharapkan kegiatan serupa dapat dilakukan secara rutin untuk meningkatkan kesadaran perpajakan di masyarakat.Understanding and utilizing technology in paying taxes is crucial in the development of the global tax system. In Indonesia, Direktorat Jenderal Pajak (DJP) launched DJP Online in 2015, an important innovation in tax administration. In the digital era, DJP Online reflects the government's efforts to simplify, increase efficiency and provide transparency in taxation. The aim of this platform is to increase administrative efficiency, minimize errors and increase taxpayer compliance through online-based tax services. This research was conducted with a focus on the Karang Taruna group in Siangan Village, which is faced with a lack of understanding about tax payments and reporting as well as the use of DJP Online. Therefore, Pengabdian kepada Masyarakat (PkM) activities were carried out to provide counseling and training on the use of DJP Online to this group. The PkM method uses lectures/socialization and direct practice with online DJP filling tutorials. The results of this activity include increasing understanding and awareness of taxpayers in Siangan Village, as seen from the active participation and positive responses of participants. The material was delivered by a competent resource person, Mr. I Made Dwi Sumba Wirawan, SE., M.Si., BKP, who discussed the features of the DJP Online tax service portal. In conclusion, PkM activities succeeded in empowering the Karang Taruna group by providing practical knowledge about paying and reporting taxes through DJP Online. It is hoped that similar activities can be carried out regularly to increase tax awareness in the community

Pengaruh Penambahan Udang Rebon Kering terhadap Peningkatan Kandungan Protein dan Uji Organoleptik Pada Sate Aci

Sate aci yang berbahan dasar tepung tapioka dapat diberikan variasi kuliner dengan penambahan udang rebon kering yang dapat memperkaya cita rasa dan zat gizi yang terkandung didalamnya. Khususnya kandungan protein dalam udang rebon kering dapat menambah kualitas gizi pada sate aci. Penelitian ini bermaksud melihat pengaruh penambahan udang rebon kering terhadap peningkatan protein serta uji organoleptik pada sate aci dengan 4 parameter yakni warna, aroma, tekstur serta rasa. Pembuatan sate aci udang rebon kering dengan 6 perlakuan penambahan udang rebon kering (0g, 10 g, 20, g, 30 g, 40 g serta 50 g) ini akan diuji dengan metode kjeldahl untuk mengetahui kandungan protein dan uji kesukaan kepada 30 panelis. Desain riset ini menerapkan Rancangan Acak Lengkap dengan 4 kali ulangan. Sate aci tanpa penambahan udang rebon kering akan digunakan sebagai kontrol. Hasil dari penelitian ini menunjukkan adanya peningkatan kandungan protein pada sate aci udang rebon kering dengan nilai tertinggi  7,26 % pada perlakuan penambahan udang rebon kering 50 gram. Hasil uji organoleptik dari panelis yang paling disukai dan diterima ialah pada perlakuan penambahan udang rebon kering 10 gram.Sate aci made from tapioca flour can be given culinary variations by adding dried rebon shrimp which can enrich the flavour and nutrients contained in it. Especially the protein content in dried rebon shrimp can increase the nutritional quality of aci satay. This study aims to see the effect of the addition of dried rebon shrimp on the increase in protein and organoleptic tests on aci satay with 4 parameters namely colour, aroma, texture and taste. The making of dried rebon shrimp aci satay with 6 treatments of dried rebon shrimp addition (0 g, 10 g, 20, g, 30 g, 40 g and 50 g) will be tested by kjeldahl method to determine the protein content and taste test to 30 panellists. This research design applies a completely randomised design with 4 replications. Sate aci without the addition of dried rebon shrimp will be used as a control. The results of this study showed an increase in protein content in dried rebon shrimp aci satay with the highest value of 7.26% in the treatment of adding dried rebon shrimp 50 grams. Organoleptic test results from the most preferred and accepted panellists were in the treatment of adding 10 grams of dried rebon shrimp

Return of State Financial Losses Resulting From Corruption and Money Laundering Crimes

Corruption has become a rampant habit within society. Corruption is a manifestation of greed in people, which they will never feel enough of the wealth they already have. One form of criminal act other than corruption that is common in Indonesian society is the Money Laundering Crime. In this journal, we examine the legal liability and principle of returning state financial losses and the application of asset forfeiture in efforts to return state finances. Under the money laundering law, judges are given the authority to be able to confiscate and expropriate the property of defendants who commit crimes of corruption and money laundering even before the fall of the judge's ruling in court. The recovery of state assets is a concept that is equal with the concept of restorative justice. The deprivation of assets in the recovery of state financial losses is quite important to quell crime with economic motives. This is because so complex are the acts of economic-motivated lending that they are often difficult and complicated for law enforcement to handle. &nbsp

Pengaruh Jarak Tanam dan Aplikasi Kotoran Kelinci terhadap Pertumbuhan dan Hasil Tanaman Kacang Hijau (Vigna radiata L.)

Green beans have advantages over other food crops in terms of agronomy and economy, such as: (1) shorter-lived between (55-65 days) can be harvested, (2) more drought-resistant with relatively small water requirements for green bean growth, namely 700-900 mm / year. In rainfalls that are lower than that, it can still grow because it is deeply rooted, (3) it can be planted on less fertile land and fertilize the soil because it is symbiose with rhizobium and produces as much biomass (11-12 t/h), (4) easy cultivation methods are sufficiently minimal tillage and seeds are sown, (5) pest attacks are less diseased and (6) the selling price is high and stable. The purpose of the study was to determine the effect of planting distance and application of rabbit manure on the growth and yield of green bean plants (Vigna radiata L). The experimental design used was with a randomized design of the group and the analysis of the F test (analysis of variance) on the.  This research was carried out in Subak Rapuan, Mas Village, Ubud District, Gianyar Regency with an altitude of 400 meters above sea level. The implementation of the study starts from March - June 2022. The highest fresh weight of seeds at the spacing treatment (J3) can be caused by wide planting distances and optimal fertilizer application. The wider planting distance provides space for access to sunlight, air temperature, and air humidity that can contribute to the growth and development of plants.  The wider planting distance will reduce the competition higher so that with the J3 planting distance, it reduces the occurrence of nutrient competition so that the nutrients given through K3 fertilization will be used properly by plants.   This shows that a dose of rabbit manure of 15 tons/ha-1 has the best effect on the growth of green beans so that it gives high yields compared to doses of 5 tons/ha-1 and 10 tons/ha-1. The fresh weight of seeds per plant is strongly supported by the presence of correlations in the number of pods (r = 0.889**) the length of the pods (r = 0.828*) and the number of seeds (r = 0.921**).Kacang hijau memiliki keunggulan dibandingkan tanaman pangan lainnya dalam hal agronomi dan ekonomi, seperti: (1) umur yang lebih pendek antara (55-65 hari) dapat dipanen, (2) lebih tahan kekeringan dengan kebutuhan air yang relatif kecil untuk pertumbuhan kacang hijau, yaitu 700-900 mm/tahun. Pada curah hujan yang lebih rendah dari itu, masih bisa tumbuh karena berakar dalam, (3) dapat ditanam di lahan yang kurang subur dan menyuburkan tanah karena bersimbiosis dengan rhizobium dan menghasilkan biomassa sebanyak-banyaknya (11-12 t/jam), (4) metode budidaya yang mudah adalah pengolahan tanah yang cukup minim dan benih ditaburkan, (5) serangan hama kurang berpenyakit dan (6) harga jualnya tinggi dan stabil. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh jarak tanam dan aplikasi kotoran kelinci terhadap pertumbuhan dan hasil tanaman kacang hijau (Vigna radiata L). Desain eksperimental yang digunakan adalah dengan desain acak kelompok dan analisis uji F (analisis varians) pada.  Penelitian ini dilakukan di Subak Rapuan, Desa Mas,  Kecamatan Ubud,  Kabupaten Gianyar dengan ketinggian 400 mdpl. Pelaksanaan penelitian dimulai dari bulan Maret - Juni 2022. Berat segar benih tertinggi pada perlakuan jarak tempuh (J3) dapat disebabkan oleh jarak tanam yang lebar dan aplikasi pupuk yang optimal. Jarak tanam yang lebih luas memberikan ruang untuk akses ke sinar matahari, suhu udara, dan kelembaban udara yang dapat berkontribusi pada pertumbuhan dan perkembangan tanaman.  Jarak tanam yang lebih luas akan mengurangi persaingan yang lebih tinggi sehingga dengan jarak tanam J3, mengurangi terjadinya persaingan hara sehingga unsur hara yang diberikan melalui pemupukan K3 akan terpakai dengan baik oleh tanaman.   Hal ini menunjukkan bahwa dosis kotoran kelinci sebesar 15 ton/ha-1 memiliki efek terbaik terhadap pertumbuhan kacang hijau sehingga memberikan hasil yang tinggi dibandingkan dengan dosis 5 ton/ha-1 dan 10 ton/ha-1. Berat segar benih per tanaman sangat didukung oleh adanya korelasi dalam jumlah polong (r = 0,889**) panjang polong (r = 0,828*) dan jumlah biji (r = 0,921**). &nbsp

The Synergy Between Law And Technology Towards Justice System Reform In Indonesia

This study aimed to examine the Regulation of the Supreme Court of the Republic of Indonesia Number 3 of 2022 concerning Electronic Mediation in Courts and analyze the effectiveness of E-Courts and Electronic Mediation efforts in the justice system in Indonesia. This type of research is normative legal research. This research is a descriptive qualitative research that describes the existence and role of E-Court to realize efficiency and effectiveness in the justice system in Indonesia. The writing of this article used secondary legal materials, namely books, journals, articles, and other written works originating from both printed and internet media, as well as phenomena that occur in the field. The results show that the Mediation Procedure in Court in its implementation aims as an alternative step to reconcile civil disputes in Indonesia. In this case the procedural law used is civil procedural law (HIR) and Rbg, as well as technically and operationally used as a reference is the Regulation of the Supreme Court of the Republic of Indonesia Number 3 of 2022 concerning Mediation in Courts Electronicall

Pengaruh Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Biaya Operasional dan Pendapatan Operasional (BOPO) Terhadap Profitabilitas Bank Umum Periode Tahun 2014-2021

Penelitian ini dilakukan berdasarkan kesenjangan hasil dari penelitian sebelumnya (research gap) tentang perbedaan pendapat tentang Non Performing Loan, Loan to Deposite Ratio, Biaya operasional dan Pendapatan Operasional terhadap Profitabilitas (ROA). Adapun permasalahan dalam penelitian (fenomena gap) yang terjadi pada bank asing di Indonesia, permasalahan tersebut yaitu tentang profitabilitas (ROA) yang dimana akan berdapak pada kinerja bank. Penelitian ini bertujuan untuk mengetahui Pengaruh Non Performing Loan, Loan to Deposite Ratio, Biaya Operasional dan Pendapatan Operasional, terhadap profitabilitas baik secara parsial mapun simultan pada sektor perbankan asing di Indonesia periode 2014-2022. Metode Penelitiannya yaitu menggunakan pendekatan kuantitatif, Teknik pengambilan sampel menggunakan teknik purposive sampling, sampelnya berjumlah 4 perusahaan bank asing di Indonesia (Citybank, Cimbniaga, Commonwealth, dan Maybank). Hasil penelitian dengan menggunalan analisis dana panel dan uji hipotesis (t dan f) menujukkan bahwa (1) Non Performing Loan (NPL) memiliki pengaruh secara negatif dan tidak signifikan terhadap Profitabilitas (ROA), (2) Loan to Deposit Ratio (LDR) memiliki pengaruh secara positif dan signifikan terhadap Profitabilitas (ROA), (3) Biaya Operasional dan Pendapatan Operasional (BOPO) memiliki pengaruh secara negatif dan signifikan terhadap Profitabilitas (ROA), (4) NPL, LDR, dan BOPO berpengaruh signifikan terhadap profitabilitas (ROA).This research is conducted based on the research gap on the differences of opinion about Non Performing Loans, Loan to Deposit Ratio, Operating Expenses and Operating Income towards Profitability (ROA) from previous studies. The phenomenon gap that occurs in foreign banks in Indonesia is related to profitability (ROA) which affects the bank's performance. This study aims to determine the influence of Non Performing Loans, Loan to Deposit Ratio, Operating Expenses and Operating Income on profitability, both partially and simultaneously, in the foreign banking sector in Indonesia from 2014 to 2022. The research method used a quantitative approach, with the sample taken using purposive sampling technique, and the sample size consisted of 4 foreign banks in Indonesia (Citybank, Cimbniaga, Commonwealth, and Maybank). The results of the study using panel data analysis and hypothesis testing (t and f) show that (1) Non Performing Loans (NPL) have a negative and insignificant effect on profitability (ROA), (2) Loan to Deposit Ratio (LDR) has a positive and significant effect on profitability (ROA), (3) Operating Expenses and Operating Income (BOPO) have a negative and significant effect on profitability (ROA), and (4) NPL, LDR, and BOPO have a significant effect on profitability (ROA)

Peluang Non Fungible Token (Nft) Sebagai Objek Jaminan Fidusia Berdasarkan Regulasi di Indonesia

Artikel ini membahas peran dan potensi Non-Fungible Tokens (NFT) dalam konteks jaminan fidusia serta dampak peraturan terhadap penggunaan NFT sebagai objek jaminan. Masalah utama yang diangkat adalah kekurangan regulasi yang memadai dalam mengatur NFT sebagai objek jaminan dan kepastian hukum terkait pajak penghasilan dari transaksi NFT. Penelitian ini bertujuan untuk mengetahui bagaimana regulasi yang ada saat ini memberi peluang kepada NFT sebagai objek jaminan suatu hutang. Metode penelitian yang digunakan adalah pendekatan hukum dan konseptual dengan mengacu pada peraturan perundang-undangan terkait, termasuk Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia dan Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Analisis dilakukan terhadap definisi benda sebagai objek jaminan fidusia, peran Kementerian Hukum dan HAM dalam pendaftaran jaminan fidusia, serta implikasi pajak penghasilan pada transaksi NFT. Hasil penelitian menunjukkan bahwa NFT secara umum memenuhi syarat untuk dijadikan objek jaminan fidusia, namun masih kurangnya regulasi khusus yang mengatur NFT sebagai objek jaminan. Meskipun Kementerian Hukum dan HAM telah mengeluarkan peraturan terkait pendaftaran jaminan fidusia, belum ada regulasi khusus untuk NFT. Pengenaan pajak terhadap transaksi NFT juga menghadapi tantangan dalam definisi dan penilaian aset virtual. Meskipun demikian, langkah-langkah seperti pengembangan Rancangan Undang Undang Jaminan Benda Bergerak (RUUJBB) menunjukkan upaya pemerintah untuk mengatasi masalah regulasi terkait NFT. Kesimpulannya, artikel ini menunjukkan bahwa NFT memiliki potensi sebagai objek jaminan fidusia, namun perlu regulasi yang lebih jelas dan mendalam serta kerja sama antara berbagai lembaga terkait, seperti OJK dan Kementerian Keuangan, untuk memastikan kepastian hukum dan pengenaan pajak yang tepat terhadap NFT

Partisipasi Masyarakat Dalam Pembangunan Infrastruktur di Desa Cibarusah Kota

The purpose of this research is to find out the role of the community in infrastructure development in Cibarusah Kota Village, Bekasi Regency, West Java Province. Because in practice, the development process that involves the community mostly has obstacles originating from the participation of the community itself or the performance of the apparatus in coordinating development plans. This research is a type of descriptive qualitative research using data collection techniques, namely observation, interviews and documentation and data analysis techniques through the process of data reduction, data presentation and ends with drawing conclusions after the data is collected. The results obtained from this study are the involvement of the Cibarusah Kota Village community in terms of development, especially the development of village infrastructure, which has played an active role in every stage of its implementation, although overall there are still several obstacles such as differences in perspectives and mindsets between indigenous people and the community. newcomers when conveying aspirations at the assessment stage. But apart from the existing constraints, the cooperation between village officials and the community is well established and harmonious because the shared vision creates positive feedback, although it is still at a low level of sustainability.Tujuan dilakukannya penelitian ini adalah untuk mengetahui peran masyarakat dalam pembangunan infrastruktur di Desa Cibarusah Kota, Kabupaten Bekasi, Provinsi Jawa Barat. Karena pada pelaksanaannya, proses pembangunan yang melibatkan masyarakat sebagian besar memiliki kendala yang berasal dari keikutsertaan masyarakat itu sendiri atau kinerja aparatur dalam mengkoordinir rencana pembangunan. Penelitian ini termasuk jenis penelitian kualitatif deskriptif dengan menggunakan teknik pengumpulan data yakni observasi, wawancara serta dokumentasi dan teknik analisis data melalui proses reduksi data, penyajian data serta diakhiri dengan penarikan kesimpulan setelah data terkumpul. Adapun hasil yang diperoleh dari penelitian ini adalah keterlibatan masyarakat Desa Cibarusah Kota dalam hal pembangunan, khususnya pembangunan infrastruktur desa sudah cukup berperan aktif dalam setiap tahap pelaksanaannya, walaupun secara keseluruhan masih terdapat beberapa kendala seperti pada perbedaan sudut pandang dan pola pikir antara warga pribumi dengan masyarakat pendatang saat penyampaian aspirasi pada tahap assesment. Namun di luar kendala yang ada, kerja sama antara perangkat desa dengan masyarakat sudah cukup terjalin dengan baik dan harmonis karena kesamaan visi yang dituju menciptakan umpan balik yang positif walaupun masih dalam tingkat keberlanjutan yang rendah

Legal Protection of Correction Institutional Citizens Who Have Obligation to Work At Rutan Bangli

The sentencing process is the estuary of the justice system and law enforcement in Indonesia. However, not many people know that apart from serving time in correctional institutions and detention centers, convicts also undergo a coaching process and undergo mandatory work. Transforming into productive prisons and detention centers so as to generate PNBP and realize a better economy and for WBP itself can provide a decent life and livelihood. The problem of overcapacity, support for development programs in different nomenclature of detention centers and correctional institutions as well as marketing for sustainability and legal protection are obstacles in realizing optimal results from the development program. The problem to be investigated is from the perspective of how prisoners can act as workers, to the process of coaching and legal protection for prisoners who are undergoing compulsory work at the Bangli Class IIB State Detention Center. The research method used is empirical research by taking a statutory, conceptual, case and legal sociology approach, with primary and secondary data sources with research locations at the Rumah Tahanan Negara Kelas IIB Bangli Center. This study uses data collection techniques by interview, observation and documentation as well as recording with interpretation analysis. The results of the research show that prisoners do not only act as objects but are subjects who enthusiastically participate in compulsory work coaching activities for their own development and the rights that should be obtained, the coaching process at the Rumah Tahanan Negara Kelas IIB Bangli Center can run well to fulfill these rights. Prisoners' rights with coaching programs for working with third parties, and legal protection for convicts who are obliged to work are given preventively through applicable laws and regulations and can be conveyed on a reflexive basis to the Correctional Guardian or during the Correctional Observer Team (TPP) session

Pengembangan Daya Tarik Wisata Melukat Sebagai Intangible Heritage di Kabupaten Gianyar

The potential for spiritual tourism in Bali, especially in the Gianyar district, is very high, bearing in mind that the traditions and culture of most people in Bali have never been separated from the concept of tri hita karana. Gianyar as one of the regional cultural icons with very thick customs. Spirituality as a community identity is still preserved and passed down from generation to generation from ancestors to the present day. Since the last two decades, the need for spiritual tourism has been increasingly in demand by foreign and domestic tourists. Melukat is a symbol of the Balinese ritual system which is believed to invoke safety, health, welfare and cleanse the body and spirit so that humans can purify themselves to carry out their daily activities peacefully and peacefully. The tourist attraction of melukat has not been specifically regulated in local regulations. Bali Province No. 5 of 2020 concerning Standards for Implementing Balinese Cultural Tourism. If spiritual tourism is not managed properly by local village managers, these destinations can easily be damaged and polluted by tourists who do not understand the sacred meaning of these destinations. Therefore the specific target of this research is to see how the regulation regarding melukat spiritual tourism as a research method used is an empirical research method to find out if there are gaps that occur in the application of these regional regulations in the field. While the problem approach used, namely the statutory approach, conceptual approach, analytic approach. The results of the research show that the development of the spiritual tourism attraction of Melukat has not been optimally implemented in several places because there is no adequate information on the history, functions, program of annual ritual activities at the Melukat DTW, as well as provisions and entry ticket categories for foreign, domestic, and student tourists. and researchers who can be accessed online through a special spiritual DTW website