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This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

This study identified the use of abbreviations in Medical Treatment Consent Forms (SPTK) at X Hospital Indonesia. A quantitative cross-sectional descriptive approach was applied to 76 SPTKs in September 2024, and questionnaires were administered to 30 patient-responsible physicians (DPJP). The results showed that 75% of SPTKs contained abbreviations, even though 97% of respondents understood the risk of miscommunication to patient safety. The state of the art includes accreditation standards that prohibit the use of abbreviations in informed consent, with global orthopedic studies reporting a decrease from 54% to 22% after educational interventions, as well as Indonesian regulations, namely Peraturan Mentri Kesehatan (Permenkes) Republik Indonesia No. 24/2022, which emphasizes that medical records must be complete. The novelty lies in the first empirical analysis in Indonesian hospitals to reveal the disparity between high physician knowledge and low documentation compliance, contributing to the development of evidence-based monitoring for patient safety. These findings support recommendations for daily review of SPTK, ongoing socialization, and integration of digital checklists to reduce medical errors.

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 study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

This study aims to determine the relationship between the number of incoming letters and outgoing letters in the form of Assignment Letters (SPT) and Official Travel Orders (SPPD). The research employs a quantitative approach using simple linear regression analysis, with data collected through direct observation and official document records. The findings indicate a positive relationship between incoming and outgoing letters; however, the relationship is not statistically significant (p-value = 0.068). The coefficient of determination (R²) is 0.358, meaning that 35.8% of the variation in outgoing letters is influenced by incoming letters, while the rest is affected by other factors. These results underscore the need for stronger administrative management systems to improve bureaucratic efficiency and accountability.

This study aims to analyze the role of New Service Development (NSD) in tax service innovation through a case study of the development of the Coretax application at KPP Pratama Bandung Cicadas. The research method used is a descriptive qualitative approach with an in-depth interview approach to stakeholders at KPP Pratama Bandung Cicadas. The results of the study indicate that the development of the Coretax application plays a significant role in increasing the efficiency and transparency of public services in the taxation sector. This application not only simplifies the core business processes of tax administration, from taxpayer registration, SPT reporting, tax payments, to tax audits and collection. But also, it allows for better supervision of tax activities. In the context of NSD, this innovation illustrates how technology-based service updates can drive modernization and meet the increasingly complex needs of society. The positive impact of this innovation is seen in the ease and efficiency for taxpayers. Through one integrated system, taxpayers can access and manage all tax administration services practically.

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.

Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT dan/atau keterangan yang berisi data pajak yang tidak benar atau tidak lengkap yang menimbulkan kerugian Negara. Tujuan penelitian ini adalah mengetahui dan menganalisis pemeriksaan bukti permulaan, pertimbangan hukum hakim dalam penjatuhan putusan, dan akibat hukum atas Putusan pada Putusan No.239/Pid.Sus/2014/Pn.Sbw. Rumusan masalah dalam penelitian ini adalah 1) Bagaimana pemeriksaan bukti permulaan?, 2) Bagaimanakah pertimbangan hukum hakim dalam penjatuhan putusan? dan 3) Bagaimana akibat hukum atas Putusan No.239/Pid.Sus/2014/Pn.Sbw? Metode penelitian ini termasuk yuridis normatif dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa 1) pemeriksaan bukti permulaan dimulai dari memeriksa saksi-saksi dan bukti berupa dokumen faktur pajak standar yang dilaporkan Christin Marliana; (2) Pertimbangan hakim atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah pada saat dilakukan pemeriksaan bukti permulaan tidak dapat dikurangkan dalam menghitung kerugian pada pendapatan negara karena pajak tersebut disetor setelah melewati batas waktu seharusnya disetor kekas negara dan Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak harus dilakukan untuk tahun pajak 2007, 2008 dan 2009 paling lambat tanggal 15 bulan berikutnya setelah berakhirnya Masa Pajak; (3) Akibat hukum atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah Christin Marliana dijatuhi hukuman penjara pidana penjara selama 3 (tiga) tahun dan Denda 2 (dua) kali pajak terhutang yang kurang dibayar yang keseluruhannya berjumlah 2 x Rp. 8.422.542.800,- = Rp 16.845.085.600, subsidiair 6 (enam) bulan kurungan.

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.

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.

This research aims to determine the influence of leadership style and organizational culture on employee work discipline at the DPMPTSPTK Office, Tasikmalaya Regency. This research uses quantitative research with a descriptive approach and verification research. The types of data used are primary data and secondary data, with a research sample of 57 respondents from employees of the Tasikmalaya Regency DPMPTSPTK Office, and using a saturated sample method. The data analysis tool used in this research is IBM SPSS Version 25. Data collection techniques use literature studies, interviews, questionnaires. The research results show that leadership style and employee organizational culture simultaneously have a significant effect on employee work discipline. Leadership style partially has a significant effect on employee work discipline. Organizational culture partially has no significant effect on employee work discipline.

In this digital era, the process of reporting the Annual Tax Return (SPT) for Individuals can be done online. However, there are still many Taxpayers who experience difficulties related to the procedure for reporting Annual SPT online. Community service activities in the form of assistance in reporting Individual SPT through e-Filing carried out by students of Nahdlatul Ulama University Sidoarjo as part of the Tax Volunteers held by the Directorate General of Taxes (DJP) located at the West Sidoarjo Pratama Tax Service Office. This activity aims to help reduce the spike in taxpayers who will report annual SPTs and optimize the role of Tax Volunteers in assisting Taxpayers. The method used is assistance and service to Taxpayers. As a result, a number of annual SPTs were successfully reported online. It is hoped that this Tax Volunteer activity will be routine every year with a wider coverage area.

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas

Tomatoes are plants that were first discovered in South America, closely related to eggplant, potatoes and peppers. Tomato is a fruit that has an attractive red color and is rich in vitamins such as vitamin C. So it is not wrong if tomatoes are very useful for maintaining the body's immune system. Each 100 grams of tomatoes contains 20 calories of calories, 1 gram of protein, 0.3 grams of fat, 4.2 grams of carbohydrates, 5 milligrams of calcium, carotene (vitamin A) 1500 SI, thiamin (vitamin B) 60 micrograms, ascorbic acid (vitamin C). ) 40 milligrams, phosphorus 27 milligrams, iron 0.5 milligrams, potassium 360 milligrams. Tomatoes are also vegetables or ingredients for cooking that are sought after by people to meet their daily needs. This makes the supply of tomatoes from farmers is always in shortage. The lack of supply of tomatoes in the market is caused by a decrease in tomato production or yields. This decrease in production was caused by several obstacles, one of the obstacles that caused crop failure was due to disease. Disease attacks on tomato plants can occur from planting to harvest. Diseases that often attack penicillin plants are sptoria leaf spot, anthracnose fruit bud, fusarium and verticium wilt, brown spot and late blight. Therefore, to handle this, of course, sufficient knowledge is needed to deal with and deal with pests and diseases in tomato plants appropriately. To overcome this, it is necessary to build a system that can diagnose diseases in tomato plants. So that farmers are able to overcome and deal with pests and diseases on tomato plants appropriately. Researchers have done a lot of research by building an expert system to diagnose a disease. With the results of research, an expert system is designed to assist farmers and agricultural extension workers in detecting diseases in soybean and rice plants. From the results of tests that have been carried out using an expert system, 14 different cases in the field are then cross-checked with the results of expert analysis and have a suitability of 93%.

Pancasila, aspthe foundation ofpthe Indonesianpstate, serves as thepultimate source ofpall sources ofplaw in the country. Although often a topic of daily discussion, Pancasila does notpseem to be explicitly mentioned in the Indonesian constitution. Therefore, this article aims to examine thepposition of Pancasila aspthe foundation of allpsources ofplaw, as well as formulatepsteps forpits application in buildingptheprule ofplaw in Indonesia. Thepresearch method appliedpin this article ispa literaturepstudy approach, usingpdata and referencespfrom various sources suchpas scientific journals,pe-books,particles, and relevantpmagazines. The purpose ofpthis writing ispto explorepmore deeply the conceptpof Pancasila aspthe basispof the entire framework of legislation in the Indonesian legal state, explain how Pancasilapis applied aspthe mainpsource ofplaw in the process of forming apstate ofplaw inpIndonesia, so that it can be understood the positionpof Pancasila aspthe foundation ofpall laws andpregulations, andphow it is applied as the main source ofplaw.

This study aims to design and build a hotspot network system using userman and proxy server radius at SMK Negeri 5 Luwu to solve problems because users are not limited in using devices to make internet connections in the school environment. Radius servers run a centralized user administration system. This system will certainly simplify the task of an administrator. With this system, users can use hotspots in different places by authenticating to the radius server. This research was conducted at SMK Negeri 5 Luwu. The research method used in this study is Network Development Life Cycle (NDLC). Data collection methods consisting of direct observation methods to the research location, interviews with one of the operators as well as network operators / administrators in the school, literature studies. Testing was conducted using browser, CMD and Speedtest. The results of research with the hotspto using userman and radius server using the same user as the password in user authentication management to improve network security have been successfully implemented internet networks in schools to improve network security, so it is very helpful for network providers in managing and monitoring all users connected to their networks.    

The foundation is a substructure which functions to support the loads and forces caused by the superstructure (superstructure) to the soil layer which will carry these loads and forces. Deep foundations are usually used to obtain a large enough soil bearing capacity and if the depth of the hard soil is far below the ground surface. The aim of this task is to analyze the bearing capacity of pile foundations using sondir data, standard penetration test (SPT) data, as well as the finite element method using the plaxis program. The method used in this final assignment is by studying literature, then collecting the necessary data, and after that carrying out calculation analysis using existing methods. From the results of the calculations carried out, different results were obtained. Where for sondir data at point S1 obtained Qu =115.80 tons; at point S2 obtained Qu = 104.80 tons; at point S3 obtained Qu = 105.50 tons. Meanwhile, based on SPT data at point BH-01, Qu = 398.23 tons, and using the plaxis program Qu = 425 tons

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

In order to encourage taxpayer compliance, the Directorate General of Taxes issued a tax administration system that utilizes technology, namely e-Form. This study aims to obtain evidence regarding the implementation of the use of e-Form in reporting Individual Taxpayer Annual Tax Returns. The analysis method used in this study is an empirical analysis method by obtaining information by collecting data. The results of this study show that the implementation of the use of e-Form in reporting individual taxpayer tax returns at the Ni Made Rianingsih Consultant Office provides many conveniences for taxpayers. The implementation of e-Form as a new breakthrough is expected to be able to provide excellent service to the community so that it can increase state tax revenue optimally.  

The pile foundation is a deep foundation that is often used in the construction of high-rise buildings and small-scale buildings. The foundation is required to have a greater bearing capacity than the load on it. This study aims to determine the maximum bearing capacity of the foundation against the work load including the additional load from the 15-story Lamongan Muhammadiyah University building which was found to be cracked. Calculation of the bearing capacity of a single pile is carried out to determine the bearing capacity of a single pile using the Mayerhoff, Reese O'neil, and Reese and Wright method. Calculation of the bearing capacity of group piles is carried out to determine the bearing capacity of piles in one group using the Converse-Labarre, Los Angle Group, and Seiler-Keeney methods. Controlling the bearing capacity of single and group pile foundations, whether they are able to withstand the load on them using the axial loads and moments obtained. The results of the calculation of the bearing capacity of a single pile foundation at a depth of 30 m using the Meyerhoff calculation method obtained the carrying capacity of a single pile permit (Q_a) at point DB-1 of 916,80 tons and DB-2 of 916,80 tons, Reese and O' neil obtained Power single pile permit bearing (Q_a) at point DB-1 of 668,67 tons and DB-2 of 668,67 tons, Reese and Wright obtained single pile permit bearing capacity (Q_a) at point DB-1 of 1.070,08 tons and a DB-2 of 1.070,08 tons, while the shamanic strength of the largest pile group foundation was obtained using the Converse-Labarre method with ultimate bearing capacity using the Reese anad Wright method, bearing configuration from the pile group capacity (Q_g) (2 x 2) obtained at point DB -1 of 9.733,45 tons and DB-2 of 9.733,45 tons, configuration (2 x 3) at point DB-1 of 13.810,45 tons and DB-2 of 13.810,45 tons, configuration (3 x 2 ) at point DB-1 of 13.810,45 tons and DB-2 of 13.810,45 tons. The results of controlling the bearing capacity of the foundation by looking at the value of the allowable bearing capacity is greater than the value of the axial load (P ≤ Q_g). From the calculation of the bearing capacity of the piles it can be concluded that the pile foundations at points DB-1 and DB-2 are safe.