Penerapan Uang Elektronik dalam Peningkatan Kepatuhan Pembayaran Pajak Bagi Wajib Pajak di Indonesia

Tax payment compliance has always been a polemic in any country in the world, including in Indonesia. Indonesia applies a taxation system in the form of self-assessment in which taxpayers have full authority in carrying out their tax obligations. On the one hand, this principle is very good for the tax authorities or the Directorate General of Taxes (DGT), because it reduces their administrative costs. With taxpayers calculating, paying, and reporting their own tax obligations, DGT is on the passive side because it is only a matter of waiting for tax deposits and reports. On the other hand this also creates new problems. DGT very much depends on the honesty, willingness and level of understanding of taxpayers of their respective tax rules and obligations. The main problem with this principle is the honesty stage. Humans basically will always try with the least possible sacrifice and will try to get the maximum result or benefit. Meanwhile, tax, however its form, is still an expense that must be borne by the taxpayer. This is what causes taxpayers, to always arise reluctance to pay taxes which in the next stage is trying to find ways to reduce tax payments as small as possible. Meanwhile, the state always expects the income from the tax payments of its citizens to ensure the survival and the implementation of development as a whole. For this reason, a breakthrough is needed so that these differences in interests can reach a good common ground for all parties

ULF power fluctuations in the solar-wind parameters and their relationship with the relativistic electron flux at the geosynchronous orbit

We focused the attention on the Pc5 geomagnetic pulsations in response to the solar wind forcing and their relationship with the relativistic electron flux at geostationary orbit. We present here the results of a correlation analysis between the Pc5 power in the magnetosphere and on the ground, at low and high latitude, and the solar-wind speed and fluctuation power of the interplanetary magnetic field and solar-wind dynamic pressure through the years 2006 to 2010, also showing the relative timing between pulsations and solar-wind parameters. The Pc5 power appears significantly correlated with simultaneous solar-wind pressure fluctuations and with the solar-wind speed lagged by several hours. The relative amplitude of the two correlation peaks depends on the solar cycle phase and on the latitude. We also show a strong relationship between the Pc5 power and the > 600 keV and > 2MeV electron flux at geosynchronous orbit. Clear evidence emerges that the electron flux follows the Pc5 power by about 2 days; the time delay is a bit longer for the higher-energy electrons

Implementing proposed reforms of the Mental Health Act for people with intellectual disability and autism: the perspective of multidisciplinary professionals in intellectual disability teams

© The Author(s), 2022. Published by Cambridge University Press on behalf of the Royal College of Psychiatrists. This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (http://creativecommons.org/licenses/by/4.0/).Background A recent government white paper sets out proposals for reforms to the Mental Health Act 1983 (MHA). Some of these proposals affect people with intellectual disabilities and/or autism. Aims To explore both positive and unintended negative effects of the proposed reforms by gathering the perspectives of healthcare workers from multiple disciplines, working with intellectual disability and/or autism in community and in-patient settings. Method A 14-question electronic questionnaire, comprising free-text, multiple choice and five-point Likert scale responses, was sent out via email between April and July 2021, to all multidisciplinary team professionals working in specialist intellectual disability community and in-patient teams in Hertfordshire Partnership University NHS Foundation Trust. Results There were 45 responders, of whom 53% worked in in-patient settings and 47% in out-patient teams. Respondents comprised healthcare professionals from multiple disciplines, 80% of which were non-medical. Most responders agreed with the general principles of the proposed reforms. However, 80% felt there would be potentially unintended consequences, and 76% thought that substantial investment in community services was required in advance of the proposed reforms. Conclusions The proposed MHA reforms may have unintended consequences for people with intellectual disabilities and/or autism. The findings of this study raised key concerns that need to be explored further and addressed before the MHA reforms are implemented. These include community provision, safeguards and use of the Mental Capacity Act, the potential for under or overdiagnosis of mental illness, and effects associated with the criminal justice system.Peer reviewe

Peran Media Animasi Dalam Meningkatkan Kemampuan Membaca Permulaan Siswa Kelas 1 Inpres Wolomarang

Abstract Animation Media has a very important role in improving the ability to read early in the 1st grade of SDI Wolomarang. This research aims to find out the extent to which an animation medium can be used and measure the development of reading skills in elementary class students. At an early age, students are more familiar with media that are visually more interesting and memorable than boring verbal presentations. This research uses quantitative research methods with data collection techniques including tests and observations, analyzed using the T-test test. From the results of the calculation of the T-test there is a calculation of 2,410 and t table with dk = 15 and a significant level = 0.05 is 1,753. it can be concluded that t calculate > ttabel (2,410>1,753) so that Ho is rejected and Ha is accepted. From these results, it can be seen that there is an influence on the use of animation media on the ability to read early in the 1st grade of Inpres Wolomarang Elementary School. Thus it can be concluded that the student's initial reading ability and first grade student learning outcomes changed in a better direction after using animation media in experimental classes. Media Animasi memiliki peran yang sangat penting dalam meningkatkan kemampuan membaca permulaan pada siswa kelas 1 SDI Wolomarang. Penelitian ini bertujuan untuk mengetahui sejauh mana sebuah media animasi dapat digunakan dan mengukur perkembangan kemampuan membaca pada siswa kelas dasar. Pada usia dini, siswa lebih familiar dengan media yang secara visual lebih menarik dan mudah diingat daripada penyajian secara verbal yang membosankan. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengumpulan data meliputi tes dan observasi, dianalisis menggunakan uji T-test. Dari hasil perhitungan uji T-test  terdapat t hitung sebesar 2,410 serta t tabel dengan dk = 15 dan taraf signifikan = 0,05 adalah 1.753.dapat disimpulkan t hitung > ttabel  (2,410>1,753) sehingga Ho ditolak dan Ha diterima. Dari hasil ini dapat dilihat bahwa terdapat pengaruh penggunaan media animasi terhadap kemampuan membaca permulaan pada siswa kelas 1 SD Inpres Wolomarang. Dengan demikian dapat disimpulkan bahwa kemampuan membaca permulaan siswa dan hasil belajar siswa kelas1 mengalami perubahan ke arah yang lebih baik setelah menggunakan media animasi pada kelas eksperimen

SISTEM PENGELOLAAN KEUANGAN PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN SEMARANG TAHUN 2015

This final project discusses about how the financial management in Bappeda Semarang Regency. The background of the writing of this final task in terms of finance that has not tereaslisasi completely. Writing this final task using qualitative methods and with descriptive type. Financial management at Bappeda Kabupaten Semarang is a management that uses efficient, transparent and accountability principles. Management based on the principle is the government's efforts to improve services in the field of regional development and welfare of the community and as a source of Local Revenue. In implementing a program such as development, Bappeda Kabupaten Semarang obtains a budget from Semarang District Budget. The programs that have been budgeted will then become a reference in the preparation of the Bappeda work plan of Semarang Regency as well as the guidance in making the evaluation report of the annual and five year performance implementation activities. In the financial management of Bappeda in Semarang, there are many obstacles faced such as insufficient human resources, lack of coordination among employees, and influenced by the activities of other agencies

A Matter of Relationships: Dramatising, Staging and Planning Ecological Performances

This article aims to explore patterns of the creative process in which performance faces ecological thought, placing about sustainability strategies. Many scholars have investigated the relationship between theatre and ecology since the end of the XXth century. Two positions have emerged strongly: ecology as a metaphor (Marranca) or as a performative tool (Chaudhuri). We will reflect on more recent points of view (Giannachi Stewart, Theresa J May, Baz Kershaw) and try to relate them to sustainability science (Bologna). Then, it will be important to focus on two phases of the creative process, dramatization, and staging, to understand the evolution of artistic practices about environmental issues. Finally, we are going to apply the methodological pattern outlined by the theoretical and practical analysis to two case studies: weLAND (2021), a contemporary circus show that staged climate migration, and La möa (2022), a choreographic work in nature that embodied the relationships in the river habitat.This article aims to explore patterns of the creative process in which performance faces ecological thought, placing about sustainability strategies. Many scholars have investigated the relationship between theatre and ecology since the end of the XXth century. Two positions have emerged strongly: ecology as a metaphor (Marranca) or as a performative tool (Chaudhuri). We will reflect on more recent points of view (Giannachi Stewart, Theresa J May, Baz Kershaw) and try to relate them to sustainability science (Bologna). Then, it will be important to focus on two phases of the creative process, dramatization, and staging, to understand the evolution of artistic practices about environmental issues. Finally, we are going to apply the methodological pattern outlined by the theoretical and practical analysis to two case studies: weLAND (2021), a contemporary circus show that staged climate migration, and La möa (2022), a choreographic work in nature that embodied the relationships in the river habitat

Home visits: a reflection on family contact in a specialist forensic intellectual disability service

Purpose – There is little published literature about the number of home visits provided to patients within forensic intellectual disability units, and there is no published data on variables that affect home visits. There is a need for a baseline audit that can formulate standards for future practice. The paper aims to discuss these issues. Design/methodology/approach – This paper describes the home visit programme within a forensic intellectual disability service, and a baseline audit of the programme. The audit measured the number of home visits, any factors that adversely affect home visits, and the extent of family contact. The authors propose audit standards for evaluation of good practice in this area. Findings – The audit involved 63 patients over a one-year period. In total, 81 per cent of patients had some form of family contact and 54 per cent of patients at least one home visit. However, 19 per cent of patients had no contact with their family due to a variety of reasons. There were no significant differences in the number of home visits between men and women, patients on civil vs criminal sections or those treated “within area” or “out of area”. Patients in rehabilitation wards had significantly more visits than those in low or medium secure. Originality/value – Conventional wisdom is that reduced family contact is the direct result of patients being placed “out of area”. The results of this audit suggest that, at least in this group, the reasons may be much more nuanced and that the current definition of “out of area” has to be improved to incorporate the actual distance between the patient’s current family home and the service. Audit standards have been proposed to monitor family contact and home visits. Future work should focus on the relationship between family contact and treatment outcomes

Foreign exchange volatility modeling of Southeast Asian major economies

This study investigates the exchange rate volatility model in Southeast Asian countries. The countries selected were Indonesia, Malaysia, Thailand, The Philippines, Vietnam, and Singapore. This study aims to model the volatility of the regional currency exchange rate against the international currency, i.e., the US Dollar. The period covered in this study extended from 1 January 2013 until 31 July 2019. These were the daily exchange rates of 7 currencies of Southeast Asian countries. The currency involved were Indonesian Rupiah (IDR), Malaysian Ringgit (MYR), Thai Baht (THB), The Philippine Peso (PHP), Vietnam Dong (VND), and Singaporean Dollar (SGD). All currencies were measured in the exchange rate against the US Dollar (USD). The result indicated that PARCH model is the best method to explain the movement of MYR, VND, and SGD. GARCH can model THB and PHP. Only IDR that has volatility explainable by TARCH

PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN BUMN

Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan yakni cash ratio, current ratio, ratio of owner’s equity to total assets, return on equity, return on investment, collection periods, inventory turn over dan total assets turn over terhadap kinerja perusahaan yang diukur melalui growth income pada perusahaan BUMN yang terdaftar pada BEI tahun 2012 – 2017. Jenis penelitian yang digunakan adalah penelitian kausal komparatif (Causal-Comparative Research). Data yang digunakan adalah data sekunder yaitu data yang telah dikumpulkan oleh pihak lain, dalam hal ini adalah Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini sebanyak 17 perusahaan BUMN non perbankan, sedangkan teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 10 sampel perusahaan. Metode analisis yang digunkan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan bantuan software SPSS (Statistical Product and Service Solutions). Hasil pengujian hipotesis menunjukan bahwa Ratio of Owner’s Equity to Total Assets, Return on Equity, Return on Investment dan Collection Periods berpengaruh signifikan terhadap Growth Income. Sementara Cash Ratio, Current Ratio, Inventory Turn Over dan Total Assets Turn Over tidak berpengaruh signifikan terhadap Growth Incom