PENGARUH KUALITAS PELAYANAN, SANKSI, BIAYA KEPATUHAN DAN KEMUDAHAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK

MSME tax is one of the national development sources. This study aimed to evaluate whether service quality, tax sanctions, compliance costs, and the usability of e-filing had an effect on MSME taxpayer compliance. This investigation was done by 44 Depok-based SMB respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study reveals that the quality of tax services, tax sanctions, and the convenience of e-filing have an effect on taxpayer compliance, however the cost of compliance has no effect. Keywords: Compliance costs; tax sanctions; tax service quality; ease of use of e-fillin

Ultraviolet (UV) Activation Effect on Antibacterial Agents of Red Betel (Piper Crocatum) Extract to Streptococcus mutans

Ultraviolet (UV) radiation has caused negative effect on biological environment. As non-moving living things, plants have their own response to reduce the negative effect by increasing flavonoid accumulation, such as red betel (Piper crocatum), which help the plant's protection from bacteria. In Indonesia, red betel has been used as a herb treatment, especially in oral treatment. This study aims to optimise the antibacterial effect of red betel extract on oral bacteria, Streptococcus mutans, by irradiating UV. Kirby-Bauer method of disk diffusion test was used on this study by showing the bacteria's diameter of inhibition zone. The samples distribution was devided into two groups, group (L-R+), control group, only used red betel extract without UV irradiation and group (L+R+) treatment combination of UV irradiation and red betel extract. The results showed that group L+R+ had better antibacterial effect on Streptococcus mutans, proven by the bigger inhibition zone, than group L-R+. UV irradiation for 12 hours showed the best result on each treatment with diameter of inhibition zone (15.00 ± 0.05) mm for 10 watt and (15.96 ± 0.05) mm for 15 watt. So, it is proven that UV irradiation can increase the antibacterial effect of red betel extract. © 2020 Published under licence by IOP Publishing Ltd

Effectiveness of Photodynamic Inactivation with Exogenous Photosensitizer Curcuma longa Extract Activated by Laser Diode 403 nm on Staphylococcus Aureus

Photodynamic Inactivation (PDI) is a modality of antimicrobial therapy. Oxygen peroxidation in cell membranes has caused antimicrobial effects by inhibiting cell metabolism. The effectiveness of PDI depends on light sources, photosensitizer agents (Ps) and oxygen. This study is to investigate the antimicrobial effect of PDI using Curcuma longa (CL) extract as a photosensitizer (Ps) agent activated by 403 nm laser diode on Staphylococcus aureus (S. aureus). CL extract was prepared by maceration of turmeric rhizome using 96% ethanol with concentration 0.15% (Ps1) and 0.3% (Ps2), respectively. The samples were divided into three groups; control (C1), treatments with Ps1 (C2) and Ps2 (C2’), treatment with laser irradiations (T1), PDI treatment with Ps1 (T2) and Ps2 (T3). The bacterial growth has been monitored by ELISA reader and measured by Colony Counter. The percentage of bacterial reduction was analyzed by one-way ANOVA test. PDI treatment with CL extract is more effective to reduce S. aureus compared without exogenous CL extract. The highest reduction was given at high level irradiation with an energy density of 15.83 J/cm2 where treatment with Ps1 and Ps2 gave 79.18% and 85.48% reduction, respectively. Exogenous photosensitizer addition in PDI can increased bacterial reduction to 85.48% with 0.3% CL extracts at high level irradiation. CL extracts as exogenous photosensitizer activated by laser diode provides an increase the effectiveness of PDI on S. aureu

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially