Determinants of Tax Compliance: An Investigation at The Kupang Primary Tax Service Office (KPP Pratama Kupang)

Tax becomes the prime and major sources of state revenue. Taxes play an important role because it is related to state revenue. Increased income from the tax sector can be achieved by improving tax compliance from taxpayers. This study aims to explain the effect of tax administration modernization and socialization on tax compliance at the Kupang Primary Tax Office (KPP Pratama Kupang). The sample size of the study is 400 individual taxpayer samples. Data collection was done using a research questionnaire, as part of the quantitative research. The multiple linear regression analysis was used to analyse the data. The research findings indicate that the administration modernization and sanctions have a negative effect on the tax compliance of registered taxpayers at the KPP Pratama Kupang

Identification of Structural Elements Towards Disasters: A Case Study of Osing Architecture

Indonesia is an archipelagic country consisting of various tribes and cultures, one of which is the Osing Tribe in Banyuwangi, located at the eastern tip of Java Island, near Bali Island. The culture of the Osing tribe is manifested in the traditional Osing house architecture, especially in Kemiren Village, which is built from a combination of Osings unique technology and art. From its position, the Banyuwangi area is located at the boundary of tectonic plates, which results in the potential for natural disasters such as volcanic eruptions, earthquakes, landslides, and tsunamis. This research aims to study the structural design of the traditional Osing tribe house in responding to these disasters threat. The identification of the structural elements is then analyzed to determine how the building will transmit the axial and lateral load, as well as withstand disasters. The result is that the Osing tribe house has applied the local wisdom, manifested in the house�s tectonic design. The details of the building could respond and distribute the loads caused by disaster. Responding to the load from the volcanic ash, the Osing house�s roof needs reinforcement to sustain its rigidity

Peningkatan literasi dan manajemen keuangan rumah tangga melalui pelatihan dan pendampingan di Desa Sooko

This community service activity aims to enhance financial literacy and household financial management for the residents of Sooko Village. Based on initial observations, it was found that many families in the village struggle with financial management, including budget planning, debt management, and the wise use of financial services. The lack of understanding of basic financial concepts has led most of the community to fall into consumptive habits and fail to save for urgent needs. To address this issue, training and mentoring were conducted using a service-learning approach, which combines academic learning with direct community interaction. The training program includes education on financial planning, distinguishing between needs and wants, and the practice of daily financial record-keeping. Additionally, individual coaching sessions and educational games were implemented to improve participants understanding. The results of the activity showed that the communitys awareness of the importance of financial management increased, with most participants beginning to adopt better financial practices. The success of this program confirms that an interactive educational approach can positively impact the financial well-being of the people of Sooko Village, Gresik

IMPACT OF WINDOW-TO-WALL RATIO, GLASS VISIBLE TRANSMITTANCE, AND SURFACE REFLECTANCE ON INDOOR ILLUM

The growing adoption of window facades in buildings has enhanced the use of daylighting, which has generally been well-received by occupants. However, the effectiveness of daylighting in interior spaces can be influenced by several factors, including the window-to-wall ratio (WWR), glass visible transmittance (VT), and the reflectance of walls, ceilings, and floors. This study investigates how these factors affect indoor average illuminance. To model the indoor lighting environment and adjust these factors, a simulation method using DIALux software was employed. Multiple linear regression analysis was then used to assess the impact of each factor on average illuminance. The results reveal that WWR and VT are the most significant variables, with their increases leading to substantial improvements in illuminance, though the benefits diminish at higher levels. In contrast, ceiling and floor reflectance have minimal effects, with ceiling reflectance being the least impactful. The regression analysis validates the models high predictive accuracy and highlights the critical role of WWR and VT in achieving optimal lighting conditions

Health Aspect Study on T-36 House Typology Based on Paola Sassi�s Sustainable Concept and Government Standards

Study of T-36 houses (T-36) are increasingly emerging to improving the quality of life of its occupants, especially in terms of nurturing health condition. However, the spatial typology of T-36 houses is often faced with the challenge of utilizing limited spaces that meet basic requirements of physical comfort and health in housing standard. This study aims to analyze the health aspects of T-36 houses based on sustainable building criteria by Paola Sassi and governmental standards. The health aspect comprises three factors of natural lighting, occupant comfort, and harmony with nature. The study uses descriptive qualitative method by analyzing design variation of T-36 houses that are available in the housing market. This analysis of 10 designs of T-36 houses indicated varying compliance with the three factors identified in the study; some houses met the criteria, while others did not

STRATEGI POSITIVE DIGITAL PARENTING UNTUK PENDAMPINGAN ANAK DI ERA DIGITAL

Kegiatan pengabdian masyarakat ini dilatarbelakangi oleh meningkatnya penggunaan gawai oleh anak-anak yang memunculkan risiko kecanduan dan dampak negatif pada perkembangan anak. Kurangnya pengetahuan orang tua tentang pengasuhan digital positif menjadi permasalahan utama yang perlu diatasi. Tujuan kegiatan ini adalah meningkatkan kemampuan orang tua dan guru dalam menerapkan strategi pengasuhan digital positif sebagai upaya pencegahan dan penanganan kecanduan gawai pada anak. Metode pelaksanaan dalam penelitian ini terbagi menjadi tiga tahap. Tahap pertama adalah persiapan dan sosialisasi kebutuhan, tahap kedua adalah kegiatan edukasi interaktif secara daring yang melibatkan 54 orang tua dan guru dari sekolah TK dan SD di Malang, dan tahap terakhir adalah refleksi evaluatif partisipatif. Kegiatan edukasi dilaksanakan dengan kerangka empat komponen pengasuhan digital positif: menetapkan tujuan penggunaan gawai, menerapkan aturan yang jelas, memberikan contoh positif, dan menyediakan alternatif kegiatan. Tahap refleksi dilakukan melalui diskusi terbuka dan umpan balik lisan yang diberikan oleh peserta di akhir sesi. Kegiatan edukasi ini membuktikan efektivitas pendekatan daring dalam edukasi pengasuhan digital, dengan integrasi nilai religius sebagai fondasi yang memperkuat implementasi strategi pengasuhan digital positi

Utilization of cow dung as a biogas raw material for alternative energy in Dusun Buddagan 1, Desa Larangan Luar, Kabupaten Pamekasan

In Buddagan 1 Hamlet, Pamekasan Regency, accumulating cow dung waste near homes creates unpleasant odors and unhygienic kitchen conditions. The proximity of kitchens and cowsheds, coupled with the villages heritage status, necessitates innovative, sustainable solutions that avoid altering building structures. This community service project aimed to utilize biogas technology to convert cow dung waste into an alternative energy source, improving sanitation and reducing household expenses. Activities included biogas technology socialization, training on biogas system use and maintenance, installation assistance, and program evaluation. The project successfully implemented biogas technology, meeting cooking gas needs, lowering household expenses, and producing organic fertilizer. Effective and sustainable biogas operation resulted from comprehensive socialization, training, and technical assistance. Buddagan 1 Hamlet now serves as a model for environmentally friendly and inspiring livestock waste management

Enhancing project success: A systematic literature review on risk management techniques in interior design

Risk management is vital in interior design projects due to inherent uncertainties, yet systematic approaches remain underexplored. This study reviews the literature from 2010 to 2024 to identify and analyze effective risk management techniques, including qualitative and quantitative assessments, mitigation strategies, and technological tools. Findings indicate that effective risk management enhances stakeholder satisfaction, minimizes delays, and optimizes costs. The review also highlights gaps and suggests future research directions to refine methodologies specific to interior design. This systematic literature review provides valuable insights for practitioners and researchers seeking to enhance project success through improved risk management

Bridging Technology, Fairness, and Compliance: A Study on Coretax Adoption and Taxpayer Behavior in Indonesia

This study examines the impact of attitudes toward Coretax, the adoption of Coretax, isomorphic forces, and tax fairness on tax compliance in Indonesia. The research seeks to determine the reception of Indonesias new electronic tax system, Coretax, among taxpayers who have used it. A quantitative, cross-sectional approach was employed, with data collected through an online survey of 204 respondents involved in business operations. The results indicate a negative relationship between attitudes toward Coretax and tax compliance, contradicting prior research that typically found a positive relationship. However, the study shows that the adoption of Coretax, isomorphic forces, and perceptions of tax fairness are positively associated with tax compliance. These findings offer valuable insights for policymakers in designing electronic tax systems, emphasizing the importance of addressing system usability, social pressures, and fairness perceptions to improve tax compliance. This study is the first to simultaneously explore these variables in the context of Attitudes towards Core Tax and its adoption following its recent implementation in Indonesia. Limitations include the early phase of Coretax adoption, capturing primarily initial user perceptions rather than long-term effects. Future research could further explore the long-term impact of Coretax and expand the scope to include comparisons with previous systems