PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMAUAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING

Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kemauan membayar pajak, sanksi perpajakan dan kemauan membayar pajak terhadap kepatuhan wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak dengan kemauan membayar pajak sebagai variabel intervening. Pengumpulan data menggunakan data primer berupa kuesioner yang dibagikan kepada responden. Sampel yang digunakan sebanyak 111 wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Sukomanunggal Surabaya. Pengambilan sampel menggunakan metode accidental sampling, yaitu pemilihan sampel berdasarkan kebetulan bertemu dengan peneliti yang cocok sebagai sampel. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan kualitas pelayanan berpengaruh terhadap kemauan membayar pajak, sedangkan sanksi perpajakan tidak berpengaruh. Nilai R square dapat menjelaskan variabel kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kemauan membayar pajak sebesar 33%, sedangkan sisanya 67% dipengaruhi oleh variabel lain diluar model. Sanksi perpajakan dan kemauan membayar pajak berpengaruh terhadap kepatuhan wajib pajak. Nilai R square dapat menjelaskan variabel sanksi perpajakan dan kemauan membayar pajak terhadap kepatuhan wajib pajak sebesar 47,8% dan sisanya 52,2% dipengaruhi oleh variabel lain diluar model. Kemauan membayar pajak tidak memiliki peran mediasi dalam hubungan antara sanksi perpajakan terhadap kepatuhan wajib pajak. Kata kunci: Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, Kemauan Membayar Pajak, Kepatuhan Wajib Paja

Development Nanostructured Lipid Carriers (Nlc) Loaded Resveratrol with Different Combination of Soybean Oil and Oleic Acid

Resveratrol is a potential antioxidant to improve skin aging. However, resveratrol has the disadvantage of being insoluble in water and unstable to light, for this reason is made the delivery system of lipid nanostructure carrier that has the ability to protect unstable compounds that can increase the stability of active ingredients during storage period. The purpose of this study was to formulate resveratrol nanostructure lipid carrier (NLC) and evaluate the stability of nanoparticles in maintaining stability during storage. The NLC formula is made with different comparative concentrations of liquid lipids, soy bean oil and oleic acid (3: 1, 2:2, 1: 3) using the High Shear Homogenization method. Characterization is then carried out. NLC includes particle size, potential zeta, polydispersity index, viscosity, PH, entrapment efficiency of resveratrol, FTIR, NLC morphology and storage stability test for 60 days with particle size parameters, polydispersity index and PH. NLC resveratrol with a ratio of 1: 3 shows spherical morphology with an average particle size of 304.36 ± 35.82 nm, polydispersity index 0.243 ± 0.03, zeta potential -47.9 ± 1.26 and entrapment efficiency 95.08 ± 0.09, viscosity 420.00 ± 16.3. In the stability test of NLC-F3 with a ratio of 1: 3 is stable for 60 days of storage including particle size, polidispersity index and PH

Effect of Combination Soy Bean Oil and Oleic Acid to Characteristic, Penetration, Physical Stability of Nanostructure Lipid Carrier Resveratrol

Resveratrol is an antioxidant that can be used as anti-aging. Topical use has several problems because solubility in water is low and unstable to light. This study aimed to evaluate the effect of the combination of soy bean oil and oleic acid liquid lipids on the characteristics, penetration, and stability of resveratrol nanostructured lipid carriers (NLC). Nanostructured lipid carriers (NLC) were made with high shear homogeneous technique. To determine the characterization of NLC, diffraction scanning calorimetry, X-ray diffraction, and Fourier transforms infrared spectrophotometry were used. Examination of the morphological form was carried out with a transmission electron microscope. The particle size and polydispersity index examination were measured by the Delsa Nano™ particle size analyzer, while the efficiency of trapping resveratrol in the NLC system was measured by the dialysis membrane method. Furthermore, the penetration depth test on the skin of mice was done by fluorescence microscope method using rhodamine B markers. Physical stability test was performed by examination of particle size and index polydispersity for 30 days. The formula with liquid soy bean oil and oleic acid liquid lipids improved the characteristics including the effectiveness of entrapment and colloidal stability. However, the formula with soy bean oil and oleic acid combination liquid lipids did not provide better penetration into the skin than the use of single liquid lipids. While the formula with soy bean oil and oleic acid liquid lipids proved to improve the physical stability for 30 days

PENGARUH KOMBINASI LIPID CAIR (MINYAK KEDELAI DAN ASAM OLEAT) TERHADAP KARAKTERISTIK, PENETRASI, STABILITAS FISIK DAN IRITABILITAS NLC RESVERATROL (Tinjauan Penggunaan Sebagai Kosmetika Anti Aging)

Resveratrol (RSV) is an antioxidant used to treat skin aging. Resveratrol as an antioxidant has several disadvantages: low solubility to water 0.03 g / L and is an unstable material to light. To overcome the disadvantages of resveratrol is made topical delivery system that can protect antioxidant degradation and maintain stability of the preparation. A topical delivery system with a lipid base carrier that can improve the stability of resveratrol is a nanostructure lipid carrier (NLC). In this study NLC resveratrol was made from concentration of solid lipid (cetyl palmitate), and combination of liquid lipid (soybean oil and oleic acid) with the ratio of F1 (4: 4: 0), F2 (4: 0: 4), F3 (4: 3: 1), F4 (4: 2: 2), F5 (4: 1: 3), in 30% lipid. The objective is to create a ratio of liquid lipid combination to improve entrapment efficiency, penetration, fix irritation and stability of NLC resveratrol. NLC is made by high shear homogenization (HSH) method. NLC resveratrol in particle size evaluation, polidispersity index, pH, viscosity, potential zeta, morphology and entrapment efficiency. NLC F5 with ratio of ratio (4: 1: 3), able to improve NLC characteristic, with particle size 304,36 ± 35,82 nm with polidispersity index value 0,243 ± 0,03, having spherical morphology shape, viscosity 420,00 ± 16.3 cPs, pH value 4.85 ± 0.03 in skin pH range, potential zeta value 47.9 ± 1.26 and entrapment efficiency 95.08 ± 0.09. In the penetration depth and irritation test selected F4 as combination formula of lipid liquid soy bean oil and oleic acid, because it has a high potential zeta value, which describes long term stability NLC. In the in vivo penetration effectivity test on the back skin of 2 h, 4 h and 6 h hour mice, NLC F1 (4: 4: 0) showed a deeper penetrating skin capability of 651,77 μm ± 78.23 than NLC F2 (4: 0: 4) 498.50 μm ± 33.92 and NLC F4 (4: 2: 2) 468.32 μm ± 49.04. Furthermore, the results of the irritation test scores on histopathologic preparations with Hematoxilin Eosin staining after 24 hours of dosage application showed NLC F2 (4:0:4) does not iritation the skin compare NLC F1 (4: 4: 0) and NLC F4 (4: 2: 2) In a 60-day stability storage trial, NLC F2 (4: 0: 4) and F5 (4: 1: 3) were more stable during storage than NLC F1 (4: 4: 0), F3 (4: 3: 1) and F4 (4: 2; 2)