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This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.

The ASEAN Economic Community (AEC) was enacted at the end of 2015, this is an opportunity for a country's skilled workforce to become professional workers in ASEAN member countries. Because the inherent nature of the enactment of the AEC is the repeal of regulations that allow the flow of goods, services, people (skilled workers), and money to be unhindered. In this condition, the role of cross-cultural communication in organizations is very strategic in creating reinforcement for the sustainability of skilled workers in pursuing their professional careers. It has become a trend that in the era of the global economy there are company activities that involve individuals/employees/managers from more than one country, both those assigned to other countries and those assigned to their own country. This condition causes cross-cultural communication to become unavoidable. In cross-cultural communication, one of the obstacles is language. Language is an extension of a culture. Differences in understanding or interpreting a word or symbol become a potential barrier to communication and this can hinder the process of business or organizational activities. For individuals who are involved in cross-cultural communication within an organization, it is recommended: 1) Increase knowledge and understanding of the culture of business partners or colleagues, 2) It is better to assume that other people who come from other cultures are different from us so as not to cause misperceptions and miscommunication with that person, 3) Apart from mastering the universal language, it is highly recommended to learn the local/regional language where we are assigned/work.    

In an organization or company, human resources cannot be separated from training activities. Training for human resources is a necessity for every organization or institution because almost everyone recognizes that the success of an organization or company is highly dependent on the human resources that manage them. Therefore, training is needed by employees so that they can improve their abilities, knowledge skills, motivation, and behavior. In today's modern era of development, human resource training is very important, because the formal education that employees have undergone is not enough to meet the demands of jobs and positions in organizations and companies. In addition, placing human resources directly at work does not guarantee that they will understand their duties and responsibilities well. New human resources often feel less confident and feel they do not understand their roles and responsibilities in the organization or company where they work. Therefore, new employees should receive training in the form of training that leads to an introduction to corporate culture and values, regulations, and policies, as well as their main tasks, which support the achievement of the vision and mission of the organization or company. Human resources who lack self-confidence are unlikely to carry out their duties and obligations to the fullest, especially in educational institutions. In addition, human resources professionals who have worked in organizations and companies for a long time also need to receive training to improve their skills, insights, and motivation in supporting the achievement of the organization's vision and mission.

This research is based on the results of preliminary observations that in order to achieve success and effectiveness in the implementation of Regional Autonomy, it is necessary for the Regional Government to be prepared in all fields, including the readiness of human resources to be able to answer the challenges in the implementation of Regional Autonomy. In addition, what is no less important for the implementation of Regional Autonomy to run effectively is how regions can explore and empower existing regional potentials, so that in terms of finance which is the main element in running regional government, independence can be achieved. The method used is a qualitative descriptive research method. The population in this study was 5 people. The sampling technique used a purposive sample technique, thus the sample in this study was 5 people. The data collection technique used a questionnaire. The results of the study are as follows: The Regional Original Income Increase Program in Supporting the Implementation of Regional Autonomy in Cilacap Regency has been effectively implemented through intensification and extensification programs that are quite effective in boosting the increase in Regional Original Income (PAD), and the Central Government's control of programs carried out by the Regional Government in an effort to increase regional income. The obstacles faced are the lack of existing human resources, both in quality and quantity; Frequent changes in higher legal regulations that disrupt the process of collecting regional revenue; Facilities and infrastructure that are still inadequate in carrying out the task of collecting regional revenue; Lack of understanding of laws and regulations on taxes and levies from the community; Weak law enforcement efforts against taxpayers and levy payers Efforts made to overcome obstacles in the program to increase Regional Original Income in supporting the implementation of Regional Autonomy in Cilacap Regency, are In increasing Regional Original Income (PAD) the Cilacap Regency Government has carried out the following: Improving the quality of human resources/collectors through functional training. Conducting research and reviewing regulations in the field of revenue to be adjusted to applicable laws and regulations. Improving facilities and infrastructure in order to support regional revenue collection. Conducting counseling to the community, especially to taxpayers and levy payers

The aim of the research is to determine the level of capability of the Human Resources (HR) apparatus at the Maros Regency Youth Sports and Arts Service (DISPORI). And to find out the policies for developing human resources for personnel at the Maros Regency Youth Sports and Arts Service (DISPORI). The research methods used are quantitative and qualitative research methods. The results of the research are that the Human Resources development policy for the apparatus at the Maros Regency Youth, Sports and Arts Service has been running well in accordance with applicable personnel procedures and regulations. This can be seen from the implementation of the HR development policy for personnel at the Maros Regency Youth, Sports and Arts Service. The policy of developing human resource capabilities for the apparatus has goals and objectives, namely development and improvement as well as carrying out the main tasks and functions as government officials so that they can meet predetermined standards while being able to make decisions independently and professionally based on a spirit of service and changes in attitudes that lead to further development. openness, attitude of serving and protecting the public as the main duties and responsibilities.  

This article has the aims and objectives to be obtained, namely to find out and analyze the importance of the existence of Intellectual Property Rights (IPR) on internet sites, and how forms of regulation based on positive law in Indonesia. This study uses a normative legal research method with a statutory approach, the data sources used are primary data and secondary data. The results of the research have shown that the existence of IPR on internet sites has basic values ​​and objectives, namely as legal protection for creators owned by individuals or groups. for his hard work in making copyrighted works with economic value contained therein and Anticipating and also preventing violations of IPR belonging to other people, HKI is also currently regulated in various legal constructions that apply in Indonesia, such as Law Number 28 Year 2014 concerning Copyright, Law no. 15 of 2001 concerning Marks and other implementing regulations. With the objectives and construction of the applicable law, it is actually important for the government to continue to optimize and review the application of the law periodically in order to prevent IPR violations on internet sites carried out by cybercrimes.

Criminal provisions in a statutory regulation are certain doses or remedies as a means of achieving the formulated goals. The purpose of this article is to examine and analyze the inconsistency of the material content of the criminal provisions against the formulation of the objectives of legal certainty in the Law of the Republic of Indonesia No. 3 of 2020 concerning Mineral and Coal Mining. The research method uses a normative juridical method. Secondary data in the form of primary legal data on laws and regulations related to the criminal provisions of the Minerba Law is elaborated so that the adequacy of the content of the criminal provisions is able to test the clarity of the objectives of legal certainty. The results found that there were inconsistencies in criminal provisions as a means of achieving goals in the formulation of guaranteeing legal certainty. The application of Article 162 of the Mineral and Coal Law is subjective and tends to criminalize members of the community around mineral and coal mining. This fact proves that the objective of legal certainty is objective, ambiguous with subjective criminal means. The main article of criminal provisions in the Minerba Law is Article 158 which is systematically constructed with Article 35. Basically, the criminal provisions are used as the legal regime for licensing in the strategies and techniques of government control and control in the mineral and coal sector.

The objective taken by the researchers was to find out what the BPOM's obstacles were in controlling the distribution of illegal cosmetics in Gorontalo City, one of the efforts made by the government to improve public health and carry out supervision by forming BPOM. Cosmetic products that do not have distribution permits or are illegal which do not comply with applicable regulations are still a problem for the people of Gorontalo. This can be seen from the existence of cosmetic distribution facilities that sell illegal cosmetics that have not been controlled by BPOM in Gorontalo City. This study uses an empirical juridical legal research method that aims to analyze the problems that are carried out by combining legal materials (which are secondary data) with primary data obtained in the field. From research at the BPOM office, the authors found that there are still many unlicensed cosmetics business actors who commit fraudulent acts in producing cosmetics without a distribution permit with chemicals obtained at low prices without thinking about the impact on the consumers who use them, which causes BPOM's losses. obstacles in distribution monitoring. Illegal cosmetics due to lack of control over goods entering the city area, especially the city of Gorontalo, lack of public knowledge to distinguish genuine cosmetics from fakes, so that the circulation of illegal cosmetics is rampant. In general, people are only interested in cheap prices without being keen to know the basic ingredients for making these cosmetics, cosmetic ingredients that are easily and cheaply found on the market and counterfeiters' knowledge about the composition of counterfeit cosmetics are the contributing factors. Illegal distribution of cosmetics.                

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.

This will system has been running since ancient times, not only the Islamic religion regulates it, but every community has an understanding of wills. A will is a gift of property from a person to another person or to several people whose implementation is after the person's death. The type of research used is library research, because the study is focused on library materials by tracing and examining academic standard literature. Methods of data collection in the form of books, journals, and Islamic law compilation regulations (KHI). The results of the study show that Syafiiyah's legal view of wills applies to anyone who is not an heir. However, there are limitations to giving the will. Where, a person is only entitled to bequeath a small portion of his property. This is intended so that the will does not harm the heirs left behind. Meanwhile, the pillars in the will in the view of fiwih Syafiiyah are the person who inherits, the person who is inherited, the will and the presence of sighar or consent qabul. Whereas the will according to positive law states that the existence of article 195 of the Compilation of Islamic Law (KHI) can be realized in the current Indonesian context because in general the existence of the Compilation of Islamic Law (KHI) includes article 195.

This research is motivated by several problems as follows: Employee work discipline is still not optimal, judging from the aspect of employee attendance is still lacking. There are still many employees who go home before the specified time. The level of employee discipline is still minimal because employees have double jobs such as having work practices at home, so they are required to come to another workplace before the end of work hours. The non-implementation of the sanctions made made employees of the Gandrungmangu II Health Center often come to work late, do not come to the health center without providing information, do not participate in morning and evening apples and abuse working hours for other purposes. Employee discipline in complying with work regulations has also not been maximized. Thus, the purpose of this study is to find out and analyze the influence of incentives and organizational commitment on the work discipline of employees of the Gandrungmangu 2 Health Center in Cilacap Regency. The method used is quantitative descriptive. The results of the study show that the provision of incentives has a positive and significant effect on employee work discipline. If the provision of incentives is carried out in accordance with the provisions, then work discipline will increase. Organizational commitment has a positive and significant effect on employee work discipline. If the organization's commitment increases, then work discipline will increase. The provision of incentives and organizational commitment has a positive and significant effect on employee work discipline. If the provision of incentives and organizational commitment increases, then work discipline will increase.

The research focused on the quality of whatsapp-based online services in population administration services in kupang city. The purpose of this study is to explain the implementation and quality model of whatsapp-based online services in population administration services. The theory used is the theory of online service quality proposed by parasurahman with the variables of efficiency, fullfilment, system availability, privacy. The research design used qualitative research with a descriptive approach. The results showed that the implementation of quality whatsapp-based online services was seen from service efficiency, ease of access and a simple mechanism; fullfilment, a fast and free service period; system availability, the internet network support; and privacy, the end-to-end encrypted whatsapp. The obstacle is there are no regulations, infrastructure facilities are still limited, just using one smartphone for one service where the smartphone capacity is limited for document transactions. Then there is still a lack of government socialization. Therefore, the model that needs to be carried out by the population and civil registry office of kupang city is to make a regulation for the mayor of kupang. It is necessary for the government to be responsible for providing computers for whatsapp online, and conducting wider socialization to the public.    

To meet the needs of life, there is a relationship between business actors and consumers. The relationship between business actors and consumers is interdependence. To protect the interests of consumers, the Consumer Protection Act is urgently needed due to the weak position of consumers towards business actors. The purpose of this study was to determine the form of legal protection for consumers in obtaining 3 kilograms of LPG (Liquified Petroleum Gas) at a price according to the HET (Highest Retail Price). The research method used in this study was a normative juridical research method with data collection through library research and interviews in order to collect and study library materials or secondary data. The result of the research is that regulations regarding consumer legal protection and consumer disputes in Indonesia have been regulated in Law Number 8 of 1999 concerning Consumer Protection. In addition, socialization is needed from the government and related institutions regarding the rights of 3 kg lpg consumers, such as the right to obtain information about the price of 3 kg lpg, information about the availability of 3 kg lpg gas at bases and so on, especially in the city of Surabaya.

Sales and purchase agreements that occur electronically between sellers and buyers create online buying and selling. Internet and social media users in Indonesia, online E-Commerce businesses are increasingly growing. E-Commerce is business activities involving consumers, manufacturers, service providers and intermediaries using computer networks, namely the internet. E-Commerce users are also of various ages, because there are many conveniences when shopping online, just open the desired E-Commerce application, choose the items you buy and the goods arrive as desired within a few days. The increasing number of online buying and selling has indirectly influenced changes in legal regulations. The rules that apply in Indonesia are still unclear regarding electronic buying and selling. This is due to the fact that the conditions necessary for the validity of an electronic agreement have not been specifically regulated. The aim of this research is to determine the validity of electronic contract agreements in E-Commerce transactions in terms of civil law. In this research, normative research methods were used. This method involves processing data from legal regulations and applying rules or norms as the basis for research. Research results Electronic documents are binding and recognized as valid evidence to provide legal certainty regarding the operation of electronic systems and electronic transactions, especially for proof and related to legal actions carried out through electronic systems

Educating is the duty, mandate, and responsibility of parents, teachers, or authorized educators. in any environment and situation, an educator must make students able to absorb and understand the material and teaching that is directed and conveyed. In addition, the totality of teaching staff is also a capital in achieving the expected educational goals. Educational work is not only a family obligation, but also an obligation for educators in schools. school as a formal educational institution in the sense that it is carried out on the basis of strong regulations and with certain conditions and a certain basis.

Customary law is one of the important sources of law in the development of national law which leads to statutory regulations. Bugis tribe is one of the four tribes in South Sulawesi. In the case of inheritance, Bugis tribe recognizes parental kinship system. One of the core elements of customary law for the development of national inheritance law is customary inheritance law. The research results show that the distribution of inheritance to the Bugis community is carried out in three ways:grants, testament or last testament and testament, and after the testator dies.  

Writing can be said as an activity that forms symbols. But writing is more than producing graphic symbols, just as speaking is defined not only as the production of sound. These symbols must be arranged, according to certain conventions, to form words and words arranged to form sentences. The ability to write is not an ability that can be obtained automatically. The aim of teaching Arabic-Malay writing is to recognize, train, and develop the ability to understand and carry out how to read and write properly and correctly according to Arabic-Malay regulations, as well as express simple ideas or impressions orally and in writing. In conducting this research the authors used a type of quantitative research. In this study the data collection method was carried out by testing the ability to write Malay Arabic words in the questionnaire given. After conducting research on the ability to write Malay Arabic words for students in grade 4a at SD Negeri 148 Pekanbaru, it was found that the students in grade 4a at SD Negeri 148 Pekanbaru as a whole had the ability to write Malay Arabic words in the low category with a percentage of 18.62%. In two-syllable Malay Arabic words, students in grade 4a SD Negeri 148 have a low ability category with a percentage of 7.93% and for Malay Arabic words with more than two syllables are also in the low category with a percentage of 19.31%. This proves that students do not understand how to write Arabic Malay words in two or more syllables.

Building security is a mandatory requirement that must be met by a building. Before being built, it is necessary to review academic studies and structural analysis in advance regarding the technical requirements of the building whether it meets the standards or not against existing regulations in Indonesia. Currently, the Brebes Regency Education, Youth and Sports Office has an outdoor tennis court that is not yet representative. So it is planned that the field will be upgraded to become a semi-indoor field, by adding a curved roof in the 2022 fiscal year. The purpose of this community service activity is to determine the safety of semi-indoor roof coverings from a structural point of view. The method of activities carried out to achieve the goal of Community Service (PPM) is the method of literature, field surveys, data processing and report preparation.

Discipline is defined as an effort to control oneself and the mental attitude of the individual or society in developing obedience and obedience to the rules and regulations based on encouragement and awareness that arises from the heart. If it is associated with learning, the discipline of learning is more related to the mental attitude of the individual in his obedience to carrying out learning activities The research was conducted at SD Negeri Kaliwungu 01 and SD Negeri 02 in Kaliwungu Village, Kaliwungu District. The research sample was taken by purposive sampling. The variable of this research is learning discipline as the independent variable, which is measured by two sub-variables, namely learning discipline in the school environment and family environment. The second variable is learning achievement as the dependent variable. The results showed that there was a relationship between the sub-variables of learning discipline in the school environment and learning achievement, but its contribution was very weak. This can be seen from the value of the correlation coefficient is 0.064 with a significance value on both sides of 0.491>0.05. While the sub-variable of learning discipline in the family environment also has a relationship with learning achievement with the value of the correlation coefficient is 0.183 with a significance value on both sides of 0.043 <0.05. In addition, the two sub-variables are interrelated which shows the correlation coefficient value of 0.366 with a 2-sided significance = 0.000 <0.05. Overall, the results of this study also show that there is a relationship between learning discipline variables (both school and family environments) with student achievement at SDN Kaliwungu 01 and 02. This relationship is known by the Kendall concordance test with a correlation coefficient of 0.539 and Asymp. Sig. =0.000<0.05. These results indicate that there is a relationship between learning discipline and learning achievement. In addition, the magnitude of the effect on achievement is 53.9%.

Social Security employment is one of the government's programs to protect Indonesian workers because this is the mandate of Article 28H paragraph (3) of the 1945 Constitution, after which the government established Law No. 40 of 2004 concerning the National Social Security System and Law No. 24 of 2004 concerning the Social Security Organizing Agency. The regulations mentioned are an active form of the state to protect its people, one of which is from the labor sector. The authors took a study based on some of these rules by taking the title of the analysis of social security participation in employment for micro and small businesses. The formulation of this research problem is 1) what employment social security programs have been followed by job providers in micro and small businesses 2) What factors are the obstacles for job providers in micro and small businesses in participating in the employment social security program. This research is exploratory with a qualitative approach with research objects in small and small businesses, the use of data using primary and secondary data sources. The large number of participants who do not know and participate in BPJS Employment is an obstacle to the lack of participation of BPJS Employment.