Kajian Praktik Money Laundering dan Tax Avoidance dalam Transaksi Cryptocurrency di Indonesia

Investasi pada zaman modern ini tidak hanya sebatas emas, saham, obligasi dan lain-lain. Seiring berkembangnya zaman muncul sejenis instrumen investasi baru yang bernama Cryptocurrency. Cryptocurrency adalah mata uang digital dengan sifatnya yang desentralisasi. Desentralisasi artiannya adalah metode pelaksanaan traksaksi tanpa adanya pihak ketiga sebagai perantara. Akan tetapi ada juga resiko akibat dari investasi jenis cryptocurrency ini, seperti terjadinya tindak money laundering (pencucian uang) dikarenakan sifat dari cryptocurrency ini yaitu desentralisasi sehingga jika terjadi transaksi yang mencurigakan sulit untuk dilakukan pembekuan ataupun pemblokiran akun dan uang. Yang lainnya adalah sistem pemajakan terhadap keuntungan dari Cryptocurrency ini masih kurang tegas sehingga terjadinya tindak tax avoidance (penghindaran pajak). Penelitian yang dilakukan adalah untuk mengkaji permasalahan terkait pencegahan money laundering (pencucian uang) dan juga tindak tax avoidance (penghindaran pajak). Adapun penelitian ini menerapakan metode penelitian hukum normatif. Berdasarkan penelitian yang dilakukan, didapatkan bahwa kasus money laundering (pencucian uang) didalam cryptocurrency ini terjadi karena fitur anominity dimana identitas aslinya tidak dapat dilacak dan dilindungi oleh sistem. Sehingga adanya celah untuk melakukan tindakan kejahatan seperti pencucian uang. Akan tetapi berdasarkan data yang dipaparkan kasus money laundering (pencucian uang) dalam cryptocurrrency sudah menurun dikarenakan adanya kerjasama antara platform/exchanger dengan PPATK untuk meminimalisir terjadinya kasus tersebut, dan juga praktik tax avoidance (penghindaran pajak) terjadi karena masih adanya ketidakjelasan sistem pemajakan terhadap cryptocurrency. Dapat disimpulkan bahwa pelaporan pajak atas keuntungan cryptocurrency wahib dilaporkan dan tidak susah untuk prosedurnya. Diharapkan adanya kesadaran dari investor untuk melaporkannya sendiri karena sifat pemajakan di Indonesia bersifat self assesment

Predatory Profiling: The Role of Race and Ethnicity in the Location of Payday Lenders in California

In California and elsewhere, African Americans and Latinos make up a disproportionate share of payday loan borrowers. CRL's analysis reveals that the racial and ethnic composition of a neighborhood is the primary predictor of payday lending locations, while playing a very minimal role in explaining the variation in the location of bank branches. As a result, payday lending storefronts are most heavily concentrated in African American and Latino communities. By contrast, the location of mainstream financial service providers such as banks can be largely explained by supply and demand factors such as the presenceof retail space

35. Improving Activity Diagramming with UML 2.0

This paper identifies four problems with UML activity diagramming that have implications for teaching and practice. Solutions to each of the four problems are provided. The proposed solutions are borrowed from existing modeling paradigms, specifically structured systems analysis and design methods (SSAD). We did not see the need to reinvent solutions when adequate remedies exist. The proposed solutions help to improve the syntax, semantics, and consistency of activity diagramming in UML

Information and Communication Technology

Welfare technology is currently in focus in most parts of the world, municipalities, companies, educational institutions, and in central programs and foundations. New products are being developed and tested. The range of products where welfare technology is included is wide. There is a technology built into many aids and there is a new technology with touch screens and video communication for a broad wide of patient groups. It is a broad field that can be included under the designation welfare technology. This chapter explains the trends and scratches the background for the current interest in welfare technology along with science and innovation, which is often presented as a means to solve what is referred to as an aging population with more upcoming chronic diseases, fewer resources and limitations among the healthcare professionals and fewer hands to take care of required needs in healthcare sections

Combat Artist

The integral bond that unites the American citizen with the selfless men and women of the Armed Forces will be strengthened through my juxtaposition of uncommonly complementary crafts. “Combat Artist”, featuring high-quality ceramic mugs, unique packaging, pristine painted panels, and kindred graphics will bridge a gap that enhances relationships between these two worlds through a shared love of country and shared culture. The resultant works create fantastic windows into my military life communicating messages full of humor, patriotism, and love. I aspire to masterfully unite ceramic techniques with proven principles of design distributed across all mediums within my work, culminating in newfound military appreciation. I am driven to excellence by the connections people make with functional products from the receipt of the item, to unpackaging, to deepened affections as that object is imprinted with memories throughout its use. Dings, scratches, and stains are all welcome as they are signs of continued use thus elevating the art to its fullest potential. The mug is one of the most functionally intimate objects an artist can create, and clay is the perfect medium to shape that relationship in infinite ways. The feel of a ceramic mug in your hand and the comfort gained from the beverage it delivers, speaks to the strong subliminal bonds that develop when form and function are perfected. The shape of the mug along with the purposeful use of glazes enhance the experiences both tacitly and visually, and my goal is to maximize both with each mug. I have a deep appreciation for graphic design and its ability to convey a message and connect many genres of people. The strategic use of graphics implemented throughout each series express comical yet universally relatable ideas and hopefully a lighter side of the perceived rigid soldier. Superior quality craft, cleverly conceived graphics, and universal humor are essential to my art and serve as core attributes for the culmination of my unifying goal. My show “Combat Artist” is the manifestation of two worlds colliding in a whimsical crash of artistic expression

Predestination According to Ephesians 1, 3-14

The last of these expressions shall form the basis for the outline of the present treatise, in this slightly altered form: Eternal election of grace in Christ Jesus responsible for all the spiritual blessings of Justification, conversion, sanctification, and preservation. Part One will deal with, the Decree of Election, or Election in Eternity, while Part Two will deal with the Execution of this Decree, or Election in Time. Each part will treat the respective terms of the definition according to Definition and. Proof

Every campus : best practices for starting new campus ministries

https://place.asburyseminary.edu/ecommonsatsdissertations/2477/thumbnail.jp

Design, Construction, and Performance Evaluation of an Ozonation Pilot Plant

The treatment of water and wastewater may involve numerous chemical and physical unit processes. Each unit process is selected on the basis of its ability to accomplish specified treatment objectives. Ozone treatment is one such chemical unit process alternative. Ozonation is commonly practices abroad. Presently, nearly one thousand water treatment facilities in Western Europe use ozone for various applications. Ozone treatment of water is not common in the United States with just five installations as 1979. However, rising costs of chemicals, recent advances in ozone technology, and new treatment regulations and discharge requirements have enhanced the use of ozone as a water and wastewater treatment alternative. The theory of the reactions of ozone for treatment of water and wastewater is well recorded. However, due to the site-specific nature of the ozonation process, it is difficult to predict he practical or economic feasibility of ozone treatment without supporting data. These data may be best obtained by conducting ozonation experiments at the prospective site on a pilot-plant scale. The objectives of this research were: (1) To design, specify, and direct the construction of a portable ozonation pilot plant suitable for water and wastewater treat feasibility studies. (2) To evaluate the performance of the ozonation pilot plant under field conditions. The contents of this paper include a review of the factors related to the design and construction of a pilot plant ozonation system. The components of the pilot plant are also described. Finally, the results of a performance evaluation of the pilot plant are discussed