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Taxes are a major source of government revenue used to support national development. To improve taxpayer compliance, the Directorate General of Taxes (DGT) has implemented the e-Filing system for electronic Annual Tax Return (SPT) submissions. This study aims to analyze the effect of e-Filing implementation on individual taxpayer compliance at KPP Pratama Bandung Cicadas. The research uses a descriptive quantitative approach with secondary data collected from 2020 to 2024. Data analysis was carried out using multiple linear regression with the assistance of E-Views software. The results indicate that e-Filing usage and taxpayer compliance have a significant impact on the increase in Annual SPT submissions. This indicates that the application of digital technology such as e-Filing contributes positively to improving tax administration efficiency and achieving national revenue targets.

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.

The Bogor City Scout Movement Branch Office is still experiencing problems in administrative management, including cumbersome manual filing processes, unresponsive disposition of incoming letters, excessive paper consumption, and vulnerable financial document security systems. This research aims to propose the implementation of the E-Office system as an innovative solution for administrative transformation towards a more efficient and digitally integrated system. The research method used is a descriptive qualitative approach by collecting data from interviews with three key informants who have an active role in operations and administration at the Bogor City Scout Movement Branch. The results show that the use of E-Office has excellent potential to improve operational efficiency, increase document security, and speed up administrative processes. However, the implementation of E-Office requires special training and changes for employees who still use the manual system. 

Bankruptcy regulations in Indonesia, particularly in Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, are often contentious due to the absence of strict limitations on the filing of bankruptcy petitions. This has the potential to ensnare debtors who are still financially solvent, overriding the principle that bankruptcy should be the last resort in debt settlement.  Law Number 37 Year 2004 on Bankruptcy and Suspension of Debt Payment Obligations only requires the existence of two creditors with debts that are due and collectible through simple proof. This study aims to analyze in depth the legal arrangements and determination of insolvency in Law Number 37 of 2004. By using a normative juridical research method, as well as a statute approach that focuses on Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and other related regulations, secondary data will be collected through literature studies. Insolvency is defined as a condition where the debtor's total debt to all creditors exceeds the value of all its assets, otherwise known as a state of inability to pay. In Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, the term "insolvency" differs from commonly used terms, such as balance sheet insolvency, which means debts exceeding assets, or cash flow insolvency, which means the inability to pay debts due to liquidity.  Unlike the practice in the common law system, the determination of insolvency in Indonesia does not involve mandatory financial audits or court decisions based on independent financial analysis.

Correspondence is one of the most important formal communication media in an organization because it functions to convey information clearly, systematically, and well-documented so as to support smooth communication between departments. This study aims to determine the role of correspondence in improving the effectiveness of organizational communication, as well as identifying challenges and solutions applied in its management. The method used is descriptive qualitative with data collection through interviews, observations, and documentation studies in an organization. The results of the study indicate that correspondence is effective as a formal communication tool that supports coordination between departments, although there are several obstacles such as late delivery and incorrect letter formats. Solutions such as administrative training, use of electronic filing systems, letter writing guidelines, and supervision have been proven to help improve the quality of correspondence. With good management, correspondence contributes significantly to improving the effectiveness of organizational communication as a whole.

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

Digital transformation in the taxation system is one of the strategic steps of the Indonesian government in increasing administrative efficiency and state revenue. This study aims to analyze the form of digital tax strategy transformation in Indonesia, identify challenges and opportunities in its implementation, and assess its contribution to increasing national competitiveness. Based on literature studies and current policy analysis, it was found that tax digitalization shows progress through the implementation of e-filing, e-invoices, e-forms, and the imposition of Value Added Tax or VAT on digital services. Digitalization is still dominated by administrative aspects and has not fully touched on the strategic aspects of tax compliance. The challenges faced include low digital and tax literacy, limited technological infrastructure, and resistance from business actors, especially the informal sector and MSMEs. This study contributes to formulating policy recommendations to strengthen the implementation of a digital tax strategy that not only focuses on compliance, but is able to expand the tax base, increase fiscal efficiency, and create a fairer tax system that supports national competitiveness.

Archives management plays a crucial role in ensuring the accountability of an organization, as proper management of archives can enhance transparency and operational effectiveness. Based on observations made at the Maluku Province Regional Library and Archives Office, several issues were identified within the current archiving system. One of the key problems is the lack of knowledge about proper archives management, which causes significant barriers during the archiving process. The office employs two archivists with high school and diploma (D3) education backgrounds. Although they have attended archives management training, the current system remains ineffective, which in turn affects work efficiency, particularly in the process of searching for archives. In many instances, the required archives are either difficult to locate or entirely missing. This study aims to assess the impact of archives management on work efficiency at the Maluku Province Regional Library and Archives Office. The research employs quantitative analysis with a sample size of 42 employees. Data were collected through a survey method, using a questionnaire to capture relevant information from the participants. Simple linear regression analysis conducted using SPSS 24 revealed that archives management accounts for 35% of the variance in work efficiency, while the remaining 65% is influenced by other factors. The findings suggest that effective archives management has a positive and significant impact on employee work efficiency. Based on the results, several practical implications are suggested: (1) the current archiving system should be maintained and improved for better performance, (2) training and development programs should be implemented to enhance the skills of archivists, (3) archivists should be equipped with specialized skills in archives management to improve overall efficiency, and (4) ongoing coaching and mentorship for archivists should be provided to ensure continuous improvement.

With the emergence of a vast internet network, the 4.0 industrial revolution is transforming human lifestyles from conventional to modern and impacting various aspects of life, such as culture, social, and economy. The Pulang Pisau District Court uses the e-Court application, which consists of four main features: online case registration (e-filing), fee payment (e-Payment), electronic summons (e-summons), and online conference (e-ligation), launched by the Supreme Court on October 13, 2018. Data collected from various sources in this research were gathered through a qualitative literature study approach. The focus of the research is on how the e-Court application can enhance the efficiency and ease of accessing legal services for the community. The research results show that the electronic court system not only speeds up the legal administration process but also enhances the transparency and accountability of the judicial system. By launching this application, the Supreme Court is making a significant change in the reform of Indonesia's judiciary, making the judicial system cheaper, faster, and simpler for all citizens. It is hoped that the e-Court application can meet the global community's needs to face legal challenges in the digital era.

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.

In The Decision Number 465 / Pid.Sus/2021/PN JKT.SEL, efforts in legal settlement against victims of fraud committed by PT Grab Toko Indonesia have not been explicitly stipulated in the verdict. Despite this, legal protection can be seen through the judicial process that ensures that the defendant is sentenced according to the criminal offense he committed, based on the information and Electronic Transactions Law (UU ITE) which regulates criminal sanctions for online fraud perpetrators. This research was conducted by normative juridical method through literature study, with problem formulation, 1) What are the efforts in legal settlement that can be taken by victims to get compensation due to fraud committed by PT Grab Toko Indonesia? 2) How is the effectiveness of efforts to settle compensation for victims of PT Grab Toko Indonesia fraud in the perspective of legal justice?. The results of this study, efforts in legal settlement that can be taken by victims to obtain compensation due to fraud committed by PT Grab Toko Indonesia by filing a lawsuit through civil channels. Harm can also come from an unlawful act. Therefore, with the various legal settlement efforts contained in several laws and regulations, it is expected to accommodate and pay attention to the rights of the community, especially the victims and the Indonesian legal system in providing justice for victims of fraud has not been fully effective. Slow legal proceedings, high costs, and complicated procedures often hinder victims from getting redress. In fact, even if there is a court decision that punishes the perpetrator, the victim's right to compensation is not necessarily well realized. In addition, many victims face difficulties in concretely proving harm in court, which makes the legal process longer and more complicated.  

The application of good environmental ergonomics and occupational safety can help reduce the number of workplace accidents, improve employee welfare, and increase efficiency and productivity in the workplace. Therefore, research on Environmental Ergonomics and Occupational Safety is needed. To understand the contribution to scientific knowledge in the field of environmental ergonomics in medical record rooms, this study uses a qualitative descriptive research type to systematically describe Environmental Ergonomics and Occupational Safety. Observations in the medical record room at Tiara Hospital in Bekasi related to lighting in the medical record unit room found that the lighting in the medical record unit room was sufficient to assist staff in performing their duties. However, the lighting in the medical record document storage room (filing) is still uneven, and the medical record room door that cannot be locked poses a high risk to document security. Although there is a staff member on duty 24 hours a day, unauthorized individuals can still enter when the staff is inattentive. This can lead to unauthorized access to sensitive medical record documents, the risk of document theft or damage, and potential breaches of patient privacy. Suggestions include improving the lighting in the patient registration area to meet the recommended minimum standards and enhancing the security system, including ensuring that the medical record room door can be properly locked and considering the use of additional security technologies such as CCTV and access control systems.

Consumer dispute resolution in Indonesia is an increasingly relevant issue, considering the high dynamics of transactions that occur in the goods and services sector, including in the property sector. Consumers, as the weaker party in business transactions, often face problems related to the quality of goods/services received, delays, unilateral cancellations, or even failure in property development. Therefore, resolving consumer disputes is very important and requires adequate legal protection. This type of research is normative juridical research. Normative research is literature research by examining theoretical approaches and concepts that examine consumer disputes. Normative juridical research is legal research that places law as a building system of norms. Problems arise when consumers in good faith have paid all Down Payment obligations, but the business actor actually takes a unilateral decision to cancel the apartment construction project. Consumers who have invested funds amounting to IDR 307,530,900 are trying to get a refund, but the business actor does not show responsiveness and good faith in the refund process. This situation finally forced consumers to take legal action by filing a lawsuit with BPSK Medan City on December 5 2022. This case is a clear example of the application of consumer protection and the importance of BPSK as an alternative for resolving disputes outside of court. This decision also reflects the principles of justice and legal certainty in consumer disputes, where agreed consumers can obtain their rights through an arbitration mechanism.

The Jayapura City Transportation Agency faces significant challenges in managing traffic violation data due to rapid population and economic growth. The use of Excel-based systems has proven inadequate, so a more integrated and efficient information system update is needed. Thus, the research and development method to design a web-based data archiving information system application with a waterfall methodology approach. It is hoped that this application can improve the efficiency of filing and searching for violation data, as well as support better traffic control in Jayapura City.

This research discusses the design of correspondence filing applications at the Subdivision of the Gerindra Faction of the North Sumatra Provincial DPRD. The letter filing system that is still done manually causes various obstacles such as difficulty in finding documents, the risk of damage and loss of physical documents, and inefficiency in archive management. The purpose of this research is to design a computer-based application to optimize the process of filing incoming letters and outgoing letters. The system development method used is waterfall with the stages of needs analysis, system design, implementation, and testing. The application is designed using PHP programming language and MySQL database to store mail data. The results showed that the designed application can facilitate the process of archiving, searching, and managing correspondence digitally and increase work efficiency in the Gerindra Faction Subdivision of the North Sumatra Provincial DPRD. This system is also equipped with a security feature in the form of a user login to maintain document confidentiality.

This final report aims to design a website-based electronic archiving system using PHP and MyAdmin. The data collection method used by the author in this research is the field research method through interviews, observation, library research, and descriptive qualitative data analysis techniques using the waterfall method, namely the Development Life Cycle (SDLC) system, which is used to develop information systems in the website creation process. This method uses a systematic and gradual approach. This electronic filing system can help companies overcome various obstacles when recording and rediscovering documents. Automating processes in the system in systematic recording and storage can save time and help provide information quickly so that the administrative process is smooth. Reduces the use of paper (less paper) because documents are stored in digital format, so documents will not pile up and can reduce the use of archive storage space. In electronic archiving, there is no longer a need to manually record the agenda for incoming and outgoing letters, because when recording transactions, incoming or outgoing letters will be automatically recorded on the agenda for incoming or outgoing letters. For the system to continue running optimally, it is recommended that companies carry out employee training, routine system maintenance, continuous development, implementation of information security policies, and regular system performance monitoring.  Implementing these recommendations is expected to increase operational efficiency and accessibility of company information

The transfer of land ownership certificates is an important legal process in Indonesia's land system, regulated by various laws and regulations, such as the Basic Agrarian Law and its implementing regulations. The procedure for transferring ownership certificates begins with a legitimate sale and purchase transaction, followed by registration with the National Land Agency (BPN). However, in practice, obstacles often arise, one of which is when the seller's whereabouts are unknown, which can hinder the process of transferring land rights. In this situation, the buyer can take various legal actions, including filing a civil lawsuit in the District Court to obtain a court ruling confirming the legal transfer of rights, or submitting a request for a decree to the Administrative Court (PTUN) if BPN rejects the application for the transfer of land rights. The perspective of the PTUN legal procedure explains that the buyer can challenge the BPN decision if it is deemed contrary to the law or the principles of good governance (AUPB), with sufficient evidence to support their claim. In this case, PTUN plays a role in providing justice and legal certainty for the aggrieved party. Therefore, even when the seller’s whereabouts are unknown, through the appropriate procedures and legitimate legal actions, the buyer can still acquire ownership rights over the land purchased.

Archiving is nothing new for agencies. The movement of documents and other documents in and out of government agencies certainly requires filing. The storage carried out at the Samarinda City Regional Civil Service Agency Office has not been fully effective for the existing archives, because some of the archives carried out are still done manually. As a result, archives can easily be lost before archiving or data management is done, often requiring manual intervention. Storage usage causes errors in storing data and retrieving data. This website-based archive system is indispensable, this is because it can be used to make changes to data, such as reducing the amount of paper used and changing the way data is stored (going paperless). This archive website system was created using the Vscode application. Where the Programming Language used is PHP and SQL, with Xampp used for web server operations and SQL for database management, by sending letters paperlessly will minimize errors that have occurred so far. While the software development method or system design uses the Waterfall method. Waterfall methodology is a type of application development model that is integrated into the classic life cycle. The purpose of making this website is to create a website system that processes email archive data in an easy-to-use way.

In this research, the problem faced is that many customers want to file a claim at BPJS Ketenagakerjaan Mojokerto, but often fail or are delayed. The number of workers filing claims has increased, including those who have been laid off or whose contracts have ended. In addition, many participants postpone filing their claims until Hari Raya gets closer, which causes the queue for Old Age Security claims to increase.This journal was written using a qualitative descriptive approach. The focus of the research is the problems related to the implementation of the accounting information system for the payment of old-age security claims at BPJS Ketenagakerjaan Mojokerto. Theoretical studies are used to analyze the data obtained, selected, and processed. The results show that the process of paying Old Age Security claims at BPJS Ketenagakerjaan Mojokerto is in accordance with the accounting information system

This study aims to explore the role of Information Management Technology (TMI) in expediting the filing of office letters at SMA Tunas Pelita Binjai. The main focus of this research is to analyse the impact of TMI implementation on efficiency, information disclosure, and service quality improvement in letter filing. The research methods used include centralised interviews with teachers and TU staff as respondents, analysis of system usage data, and business process modelling. The results show that the implementation of TMI has contributed significantly in improving the efficiency of office letter filing at SMA Tunas Pelita Binjai. The integrated database system allows the storage and management of letters to be more structured and easily accessible. In addition, TMI also enables higher information disclosure and improved quality of school administration services. The integration of TMI not only provides internal benefits to the office in records management, but also contributes to the improvement of the office's image and reputation in service to stakeholders. By continuing to maintain and develop the existing TMI system, it is expected that SMA Tunas Pelita Binjai can continue to improve its performance and services to achieve better standards in the future.