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The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

  Packaging is one part of the product as a whole. Packaging must be able to attract the attention of consumers. Getting the attention of consumers is very important, because if a product does not get the attention of consumers (consumer attention), then consumers will not have a picture of the product (Hine, 1995). Packaging can give an initial picture of a product, both in terms of quality and value offered. “Jenang Kudus” is a type of traditional food originating from the city of Kudus. At first it was produced in a home industry since about a century ago. Initiated by mothers as a supporter of family income, and marketed directly to local consumers in traditional markets. Because the development of this business in the future is considered quite prospective for the Kudus community, the Kudus Regency Government makes the Jenang Kudus product as the mainstay product of the Kudus Regency. Based on some of the explanations above, there are several weaknesses in the packaging design of CV jenang products. Sinar Aisyah Kudus which can cause delays in the marketing process of its products due to unattractive packaging designs. This causes a desire to increase the competitiveness of jenang sales with other companies through attractive and varied packaging designs. Due to some of these things, raises the desire of CV. Hj Siti Aisyah to redesign the product packaging according to the type of jenang product, type of taste, quantity of contents, without leaving the characteristics of the previous design.

This article explains the effect of lowering income tax rates during the COVID-19 pandemic. The government's role in maintaining economic stability is carried out by issuing fiscal policies, in terms of taxation, namely by reducing the Corporate Income Tax rate. This research intends to find out the results of a decrease in corporate income tax rates affecting a decrease in current taxes deposited into the state treasury, a decrease in the total income tax burden, and recording in the income statement financial statements. The informants of this research are members of the Tax Rules Update Forum. This type of qualitative research uses a netnography approach. The reduction in current taxes deposited into the state treasury benefits the company by minimizing the costs incurred for the obligation to deposit state taxes. Companies that have deferred tax liabilities receive deferred tax benefits recorded in the balance sheet account, so the total income tax expense has decreased. In recording the income statement, the company has deferred tax assets adding to the deferred tax expense. Deferred tax expense in profit or loss account.

Forecasting is an estimate of future demand based on several forecasting variables based on historical time series or a process of using historical data (past data) that has been owned to use this model and use this model to estimate future conditions.The Ivori mini market SME group is known to be a mini market that sells daily necessities. The goods provided by the ivori mini market are not focused on only one type of goods, but include all types of goods. Ivori mini market often runs out of stock because there is no inventory planning. The main purpose of making this application is to assist employees in determining inventory planning that must be provided next month. While the method used to make this forecast is a single moving average, one of the time series methods in forecasting. Single Moving Average is a forecasting method that is done by collecting a group of observed values, looking for the average value as a forecast for the future period. The result of this forecasting is to predict the number of sales that will occur in the coming month.

The more rapid development of universities in Indonesia, the competition between universities is getting bigger so that the quality and facilities of each university greatly affect the attractiveness and competitiveness of universities. College of Computer Informatics Management (STIKOM) Uyelindo Kupang has 672 students. The campus of STIKOM Uyelindo Kupang has three departments, namely, first-class informatics engineering, undergraduate information systems and D3 informatics engineering with each accredited B. The development and improvement of lecture and practicum facility services at (STIKOM) Uyelindo Kupang is very important to be monitored and maintained. If the campus has provided services and facilities for students but these services and facilities are not monitored and maintained, sooner or later the services and facilities provided will be damaged and can no longer be used. The purpose of this research is to build a complaint information system website for lecture facilities and practicum to help and facilitate students. Based on the results of the test analysis using the Slovin method, there is an average value of 87% with Strongly Agree (SS) criteria. Even with the index value, when viewed based on the type of variable, there are several question items with unfavorable criteria. Question items with these criteria need to be considered for future website development. In the future, the website development will take into account the lowest index value of each indicator, especially those with poor and bad criteria.

Listening and speaking are important for everyone, including junior high school students. This encourages researchers to prove that there is a correlation between creative listening and storytelling skill in grade VII students of SMP Negeri 2 Mattiro Bulu. The sample in this study used a random sampling technique. The sample used in this research is class VII.1 SMP Negeri 2 Mattiro Bulu as many as 24 people. This research uses a quantitative approach with associative research type. This research used descriptive test instruments and oral tests. The test results were analyzed using the student skill category table. Hypothesis testing uses the Product Moment correlation statistical test. Based on the results of data analysis, creative listening skills are categorized as good with an average value of 72.29 and the skill to tell stories is categorized as good with an average value of 74.17. From the results of the correlation analysis between creative listening skills and storytelling skill, the r count correlation value is 0.965 which is in the very strong category with r table of 0.404. Thus, r coun t> r table, it is stated that the truth is accepted in the sense that there is a correlation between creative listening skill and speaking skill in grade VII.1 students of SMP Negeri 2 Mattiro Bulu.

Motivation is the driving factor to achieve a quality services, especially in health. Work motivation is desirable in order to improve public health, it also can be expected to produce socially optimal production in accordance with the goals and ideals of the organization in the future. Research Purposes to determine the influence of work motivation on employee performance at Puskesmas Kairatu Method. This type of research used in this study was cross sectional. This research was conducted at the health center Kairatu West Seram regency. The population in this study were all employees of the health center Kairatu totaling 84 people. While the sample is done purposive sampling amounted to 69 people. The survey results revealed that respondents are less intensive relationship with the motivation to work as much (100%). For quite intensive relationship with the motivation does not support as many (10.8%) and motivational support as many (89.2%). known relationship with the working conditions are less motivation to work as much support categories (100%). For good working conditions to do with the motivation that does not support as many (11.4%) and support as many (88.6%). it is known that the relationship is less motivated colleagues support as many categories (100%). For a good relationship with co-workers motivation does not support as many (11.1%) sedangan motivational support as many (88.9%). Chi-square test results note that there is no significant relationship between the variables relationships with colleagues with the motivation which means p = 1.000 p> 0.05.

Pulmonary TB is a major problem in the prevention and eradication of TB in the world. This study aims to determine the relationship between the role of the family and compliance with taking medication for elderly people suffering from pulmonary TB at the Adam Malik Haji Central General Hospital, Medan in 2021. This type of research is descriptive correlation with a cross sectional research design. The number of samples was 43 from April to June 2021. The research was conducted at RSUP. Human Rights at the MDR TB Polyclinic. Bivariate analysis used the chi-square test to determine the relationship between the role of the family and the role of nurses on medication compliance, while the multivariate analysis used medication compliance for elderly people suffering from multiple logistic pulmonary TB. Based on hypothesis testing using chi-square with a confidence level of 95%, it was found that there was a significant relationship between family role and medication adherence (p=0.01). There is a significant relationship between. Based on multivariate analysis, the variable that was most related to medication adherence in MDR TB sufferers was informational family support (p=0.01). The conclusion of this research is that there is a relationship between the supportive role of nurses and compliance with taking medication in TB sufferers.

Information and Communication Technology is one of the new developments in the world of education which is currently being felt in every line of life. The purpose of this study is to describe the use of information and communication technology or ICT on students' perceptions of the application of Project Based Learning in the concept of acid and base indicators. The type of research used in this study is a quantitative research with a descriptive survey method. Based on the results of data processing and discussion, it is known that the use of information and communication technology affects students' perceptions of the application of project-based learning models.    

The purpose of this study was to determine the effect of promotion on the number of new student registrations at the Tangerang Nusantara Tourism Academy. This type of research is quantitative research. The population used is all prospective students who register in T.A 2021/2022 as many as 140 students of the Tangerang Nusantara Tourism Academy. the sample was selected as many as 80 respondents. determined by using a random sampling technique. The data collection technique used is the distribution of questionnaires in the form of a questionnaire through the google form application. By using simple linear regression analysis. Data analysis used descriptive statistics, namely by looking for correlation coefficients and simple linear regression using t test. This research was carried out on June 1 - August 31, 2022. Based on statistical results using the SPSS 22.00 application, the results showed "there was a significant effect of promotion on the number of prospective student registrations at the Tangerang Nusantara Tourism Academy" with a promotion percentage rate of 33.98% in increase the number of student registrations.

Around 40% there are still children of pre-school age who have not been able to do their developmental tasks according to their age. In addition, in the kindergarten, finger painting activities have never been done on the soft motor development of pre-school children in Tunas Kelapa Kindergarten Group B Tinigi Village, Galang District. This type of quantitative research with a one group pretest posttest approach, a population of 32 people and a sample of 15 people with purposive sampling technique. Data analysis used the Wilcoxon test, with finger painting as an independent variable and fine motor dependent. The results of the pretest study were 8 respondents (53.3%) suspect and the posttest was 13 respondents (86.7%) normal. The results of bivariate analysis obtained p value 0.014 <0.05, there is an effect of finger painting activities on the soft motor development of pre-school children in Tunas Kelapa Kindergarten Group B Tinigi Village, Galang District. It is hoped that this research can be additional knowledge for parents so they can optimize the development of their children.

Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI

Education is an effort to educate the nation's life so that they become fully human with the spirit of Pancasila. The learning process carried out by teachers tends to achieve curriculum material targets and emphasizes memorization rather than understanding. In terms of improving learning achievement, creative teachers are needed who make learning interesting and liked by students. SAL Type Cooperative Learning is a teaching method by distributing question and answer sheets with available alternative answers. The aim of this research is to improve learning outcomes for Indonesian Social and Cultural Diversity Material using SAL Type Cooperative Learning for Class VIIA students for the 2022-2023 academic year at SMPN 12 Surabaya. This research uses Classroom Action Research (PTK) with a descriptive qualitative and quantitative approach consisting of two cycles. The subjects of this research involved 30 students of class VII A. Qualitative data was collected through student activity observation sheets. Meanwhile, quantitative data was collected from learning outcomes tests. The results of the research showed that there was an increase in the learning outcomes of Class VII A students at SMPN 12 Surabaya, the average score for cycle 1 was 72.3, with the highest score being 90, there was 1 person, and the lowest score was 55, there were 4 people with learning completeness of 80.0% and the incomplete 20.0%. Meanwhile, the average score obtained for cycle II was 79.5 with the highest score being 100, there were 2 people, and the lowest score was 60, there were 2 people with 90.0% learning completeness and 10.0% incomplete.

 The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

Tamanan sub district is a developed sub district, always keeping up with the times. Especially with today's socialization, parents must also participate in monitoring the socialization of their children, because one of the factors causing underage marriage is uncontrolled socialization so they are afraid of causing accidents. The above fact is an interesting phenomenon to study. Therefore, it provides an opportunity for writing to analyze the factors that cause early marriage in Tamanan District. In addition, the opinions and solutions of religious leaders regarding early marriage.In this study, the research used by the compiler is a type of field research (field research), to the Tamanan KUA and several Tamanan religious leaders regarding their views on early marriage. The nature of the research used is descriptive, analytical, primary data, namely the original source without previous intermediaries, which is the source of data on the words or actions of a person who is observed or interviewed. In this study, the authors used Law No. 16 of 2019 concerning marriage, especially articles related to the discussion in this thesis. Based on the methods used above, it was revealed that the factors causing early marriage in the District itself, namely: environmental factors, economic factors and also factors regarding understanding of religion. these factors are what cause many early marriages in Tamanan District. Then the opinion of the figures is that there are some who agree with the existence of early marriage or in the legal language of marriage dispensation. Because there are dasrnya that allow marriage dispensation. Some religious leaders disagree with early marriage. Because a marriage needs readiness from various aspects. One of the figures agreed with early marriage, as long as the marriage was carried out in accordance with the terms and conditions.

The marriage agreement is an agreement made between the prospective spouses which regulates the rights and obligations between the prospective partners after the marriage occurs. The main problem in this thesis is how Islamic law views the content and existence of a marriage agreement before the marriage ceremony and how the effectiveness of the marriage agreement is in an effort to prevent divorce. The writing method in this thesis is a descriptive qualitative method using a type of library research, namely research that aims to be carried out by reading books and collecting data contained in rooms related to libraries, such as books, journals and materials related to problems in research and etc. Data and data sources used in this study are primary data sources, secondary data sources and tertiary data sources. Methods of data collection using the method of research literature and documentation.‎ What is the view of Islamic law regarding the contents and existence of a marriage agreement before the marriage ceremony is that the law of a marriage agreement is mubah law (permit), in the sense that not everyone who is about to get married must agree, there are also those who do not want to make an agreement. Meanwhile, the content of the marriage agreement is related to anything, as long as it does not violate legal boundaries. How is the effectiveness of a marriage agreement in an effort to prevent divorce, namely in making a marriage agreement that has benefits including avoiding divorce, for example a husband and wife make an agreement if there is a divorce, the agreement is that if there is a divorce, property belongs to a wife, therefore the husband does not divorce his wife because if the husband divorces his wife then nothing will get.

Every human being is created in pairs between a man and a woman, thus forming a marital relationship. But navigating the marriage ship will not go the way you want it to, with divorce sometimes being a shortcut in the marital relationship. Divorce in marriage will have many repercussions, including raising children after divorce. As child support is often overlooked by heirs to their rights and obligations, Islamic law and civil law provide for alimony during marriage or after marriage (divorce). The methodology of this research uses a normative juridical approach and the type of research is library research. Then the primary data sources used are Islamic Family Law and Civil Law. The secondary data sources used are books related to problem formulation and discussion. The data validity testing technique in this research uses data source triangulation. The result of this study is that child maintenance after divorce according to Islamic family law is fully borne by the father, but this obligation can be reduced, if the father cannot work for a living (paralyzed, etc.) and does not have a trump card to give. Meanwhile, child maintenance after divorce according to the provisions of civil law is the responsibility of both parents.

ARI is an acute infection that attacks the respiratory tract, namely the organs that start from the nose to the alveoli along with the adnexa. In general, the risk factors for ARI are physical environmental factors, host factors, agent factors and social environmental factors, physical environmental factors, namely indoor air pollution. , the physical condition of the house. The purpose of this research is to find out how the correlation of knowledge and the environment with the incidence of ARI in the community in Nania Village, Ambon City. The research design used in this research is descriptive analytic research with a cross sectional approach. This research was carried out in Nania Village, Ambon City in July-August 2020. The research sample used was 60 people. The sampling method in this study was simple random sampling. From the research results, it was found that there was a relationship between the incidence of ARI and room occupancy density, a value of 0.000 was obtained, there was a relationship with the type of floor, a value of 0.000 was obtained, there was a relationship with the type of wall, a value of 0.000 was obtained, there was a relationship with the ceiling of the house, a value of 0.000 was obtained, there is a lighting relationship obtained a value of 0.000. So it can be concluded that there is a significant relationship with the incidence of ARI in the Nania village community, Ambon city.