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This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

This research aims to design and build a letter archive information system at the KOFIPINDO Law Office to improve the effectiveness and efficiency of document management. The manual filing system that has been used so far poses various obstacles, such as search delays, the risk of losing documents, and low storage accuracy. To overcome these problems, this study applies the Waterfall System Development Life Cycle (SDLC) model in the process of designing and building the system. Web-based technologies used include PHP, HTML, CSS, Bootstrap, and MySQL. The results of the study show that the developed letter archive information system is able to simplify the process of storing, searching, and managing incoming and outgoing letters in a faster, structured, and safer manner. The implementation of this system not only improves administrative performance, but also strengthens accountability and supports the need for professional legal documentation within the KOFIPINDO Law Office. Thus, this web-based mail archive information system can be a strategic solution in modernizing legal document management.

This article examines the management of incoming letters and files at the Regional Civil Service Agency (BKD) of Central Kalimantan Province, focusing on the strategic role of information services as instruments of transparency and bureaucratic reform. Using a descriptive qualitative approach, the research was conducted through in-depth interviews with five employees and participatory observation during an internship, revealing a systematic workflow: receipt, recording, disposition by the Agency Secretary, distribution to relevant fields, and filing. The results show the effectiveness of this mechanism in handling 20-30 documents daily, despite challenges such as dependence on physical archives, risk of data loss, and limitations in digitization that could potentially cause delays. Key recommendations include training in file digitization, developing integrated SOPs, action research simulations, and an internal database platform to increase efficiency by up to 50% and strengthen public access to information. The conclusion emphasizes that incoming mail management is not merely a routine task, but a strategic foundation for accountable ASN governance, with a recommendation for further research to integrate information technology to overcome structural obstacles.

The background of this research is based on the importance of good management of inactive participant archives to support the smooth running of administrative services, considering that inactive participant archives still have utility value, especially as evidence of claims and participant audits. This research has the objectives of (1) Knowing the principles of organizing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (2) Knowing the filing/storage system for inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (3) Knowing the role of archivists/archive officers at BPJS Ketenagakerjaan Jakarta Rawamangun. (4) Knowing the obstacles and solutions carried out in managing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. The research method used is a descriptive method with a qualitative approach, through observation, interview, and documentation study techniques. The results of this study (1) The principle used by BPJS Ketenagakerjaan Jakarta Rawamangun is a combined principle, because the storage of active archives and inactive archives is carried out separately, active archives are in the membership room while inactive archives are in the archive room. (2) BPJS Ketenagakerjaan applies a numeric system by sorting the Company Registration Number (NPP) from the smallest to the largest so that it is easy to find archives when needed. (3) The role of archivists is very much needed, but in BPJS Ketenagakerjaan Jakarta Rawamangun there is a streamlining of the organizational structure resulting in the absence of archivists within it. (4) Archive management is still faced with several obstacles, such as limited storage space, still carried out manually, and a lack of workers with special competencies in the field of archiving. BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing participant archives, although the implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is the need to increase the capacity of human resources in archiving, optimize storage space and facilities, and develop an integrated digital system to achieve more effective and efficient management of inactive membership records.

The management of incoming and outgoing correspondence in an effective and efficient manner is a crucial aspect in supporting the performance of government organizations, including the Civil Service and Human Resource Development Agency (BKPSDM) of Nabire Regency. As an institution responsible for handling personnel administration, BKPSDM regularly receives and sends a large volume of official letters every month. However, the archiving process is still conducted manually using physical media such as folders, filing cabinets, and record books. This manual system presents several drawbacks, including the risk of data loss, delays in document retrieval, recording errors, and the potential for physical damage to archives due to environmental factors. This study aims to design and develop a digital archiving system for incoming and outgoing letters using the Waterfall software development methodology. The Waterfall method is selected because of its structured approach and suitability for projects with clearly defined requirements. The stages in this method include requirements analysis, system design, implementation, testing, and maintenance. The result of this research is a web-based letter archiving information system that can efficiently record, store, and retrieve correspondence accurately and securely. The implementation of this system is expected to improve the efficiency and accountability of letter archive management at BKPSDM Nabire Regency and support the acceleration of digitalization in government administrative services.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

Classification codes are an important instrument in the management and storage of archives, serving as a guide to facilitate the retrieval of archives quickly, precisely, and accurately. Classification codes can be letters, numbers, or a combination of both. At the Surabaya Industrial Training Center (BDI), a classification code system has been applied in the filing process. However, as the volume of archives increases every year, there has never been a thorough evaluation to ensure their suitability with the development of existing types of archives and the demands of modern administration. This study aims to evaluate the effectiveness of the classification codes used in BDI Surabaya, especially in supporting the process of rediscovery of archives. The research method used is a descriptive method with data collection techniques through observation, interviews, and field documentation conducted for three months. The results of the study show that the classification code structure at BDI Surabaya is adequate to the tertiary level and facilitates the process of rediscovering old archives. However, the existing system has not accommodated some new types of archives, such as student internship archives and business incubator archives. This classification gap results in delays and inaccuracies in the grouping of archives. In addition, the increase in the average archive volume of 34.7% per year further emphasizes the urgency of updating the classification system to be in line with the development of organizational needs. In conclusion, it is necessary to improve the classification code by adding the PP.03.19 subcode for student internship archives and DL.16 code for business incubator archives. It is also necessary to prepare new SOPs, update the archive list format, and train archivists to improve the effectiveness of archive management.

In the evolving dynamics of Indonesia's economy, unsecured loans or Kredit Tanpa Agunan (KTA) have rapidly grown as a popular financial solution. The ease of application and fund disbursement makes these products especially attractive to micro-entrepreneurs and lower-middle-income communities. However, behind the convenience lies a serious issue: a high rate of default or breach of contract (wanprestasi). This problem is exacerbated by the low level of legal literacy among the public, leading to a lack of understanding of their rights and obligations in financing agreements. Most individuals are also unaware that there is a faster, simpler, and low-cost legal mechanism available for resolving civil disputes—namely, the Small Claims Court procedure, as regulated by the Supreme Court Regulation (Perma) No. 4 of 2019. This mechanism can be utilized by the general public, especially clients of microfinance institutions and credit cooperatives, to resolve civil conflicts involving claims of up to IDR 500 million without going through complex litigation. To address this issue, this community engagement activity aimed to improve public legal understanding of the Small Claims Procedure through participatory-based training. The training involved 50 participants from microfinance institutions and savings and loan cooperatives. The methods used included legal counseling, mock court simulations, group discussions, and case studies to provide participants with practical knowledge of the procedures and benefits of filing small claims. The results of the activity indicated that 78% of participants reported a better understanding of the Small Claims mechanism after the training, and 65% stated they were more inclined to use it compared to conventional litigation routes. This training had a positive impact on raising legal awareness, potentially reducing default rates, and contributing to the development of a more inclusive, fair, and sustainable financial system.

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. 

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.

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.

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.

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.

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.

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.