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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.  

Pancasila is taken from the noble values that exist and are well-grown in the life of Indonesian society. It shows that the position of Pancasila itself is the source of all sources of law. This research aims to find out the effect of Pancasila values on the attitudes of the younger generations attitude in this era. Whether the changing period can cause the understanding of Pancasila values has changed during the current development, and it affecting the millennial lifestyle and attitude. This study uses a literature review method by collecting and analyzing articles related to the effect of understanding the values of Pancasila on the millennial generation. The article criteria that will be used are articles published in the year 2019-2021. Based on the article that has been collected, it is found that a person’s understanding of the values of Pancasila dramatically affects the way a person behaves. The more a person understands the values contained in Pancasila, the attitudes and lifestyle shown reflect the good Indonesian culture as taught by ancestors and religion. On the other hand, if the understanding is lacking, someone will tend to be more open to habits from foreign cultures that do not match our ancestors’ teachings.

ABSTRAK Bangsa Indonesia selaku negara yang tidak dapat menjauhi tantangan globalisasi, namun dengan berpegang pada Pancasila selaku panduannya, prinsip Indonesia hendaknya bisa mempertahankan jati diri serta eksistensinya. Riset ini berisi tentang apabila memelihara semangat nasionalisme dalam benak generasi muda semenjak masa anak- anak akan membuat mereka lebih tangguh terhadap pengaruh negatif serta pergantian moral yang menjadi- jadi di masa globalisasi. Jadi, dengan memantapkan moralitas serta etika lewat pembelajaran Pancasila, generasi muda Indonesia bakal lebih siap buat hadapi globalisasi serta mempertahankan fakta diri Indonesia dikala yang bersamaan. Nilai kebudayaan yang jadi ciri bangsa Indonesia, semacam gotong royong, silahturahmi, ramah tamah dalam warga jadi keistimewaan dasar yang bisa menjadikan masing- masing orang warga Indonesia untuk mencintai serta melestarikan kebudayaan bangsa sendiri. Tetapi ciri masyarakat Indonesia yang diketahui selaku masyarakat yang ramah serta sopan santun disaat ini mulai pudar semenjak masuknya budaya asing ke Indonesia yang tidak bisa dipilih dengan baik oleh warga Indonesia. Hingga, dalam Mengenai ini pemerintah mempunyai peranan berarti buat mempertahankan nilai- nilai kebudayaan Indonesia dalam kehidupan masyarakatnya. ABSTRACT Indonesia as a country that cannot resist the challenges of globalization, but by adhering to the pancasila as its guidelines, its principles should be able to defend itself and existence. The research is about keeping a nationalistic spirit in the minds of youth since childhood will make them more resilient to the negative influences and the demoralizations of globalization. So, by reinforcing morality and ethics through pancasila study, the Indonesian younger generation will be better equipped to face globalization and maintain Indonesian fact at the same time. The cultural value of the Indonesian people, such as cooperation, silahturahmi, isa basic privilege that can make indonesians love and preserve their own culture. But the Indonesian people known as a friendly and civilised society have begun to wane since the influx of foreign cultures into Indonesia that Indonesia has not been able to choose well. Until then, governments have a meaningful role to maintain Indonesian cultural values in their societies

This research elucidates the impact of globalization on the content and subjects of the Madrasah Ibtidaiyah curriculum, focusing on the challenges and opportunities it presents. The study utilizes a combination of literature review and thematic analysis to explore the influence of globalization on the curriculum and the strategies employed by Madrasah Ibtidaiyah to strike a balance between traditional Islamic teachings and global knowledge and skills. The findings reveal that globalization has influenced the content and subjects taught in the Madrasah Ibtidaiyah curriculum by necessitating the incorporation of global perspectives, emphasizing universal values, and contextualizing global knowledge within an Islamic framework. However, Madrasah Ibtidaiyah faces challenges in adapting its curriculum, including the need to ensure the preservation of Islamic teachings, address cultural sensitivities, and navigate societal expectations. Despite challenges, globalization offers opportunities for Madrasah Ibtidaiyah to enhance its curriculum and prepare students for a globalized world. This includes fostering intercultural communication, promoting global citizenship, encouraging critical thinking, nurturing tolerance and inclusion, and developing cultural sensitivity. The incorporation of global perspectives significantly impacts students' understanding of diversity and multiculturalism by exposing them to different cultures, challenging stereotypes, promoting intercultural communication, and fostering a sense of global citizenship.

This study aims to determine the effect of Lactobacillus casei and Ambon banana flour on the viability of lactic acid bacteria and inhibition of pathogens in yogurt. The studies used the Randomized Block Design (RBD) 2 factor, starter type and ambon banana flour concentration. The starters type consisting of Streptococcus thermophillus and Lactobacillus bulgaricus; S. thermophilus, L. bulgaricus and L. casei.  The banana flour concentration consisting of 0; 2.5; 5.0; 7.5 and 10%. Analyzed used one-way ANOVA and continued with Duncan's Multiple Range Test. Variables observed including the viability of lactic acid bacteria, inhibition of pathogen (Escherichia coli and Staphylococcus aureus), and yogurt preference. The results showed that the addition of L. casei to yogurt cultures decreased the viability of lactic acid bacteria and inhibition of E. coli but increased inhibition of S. aureus. Increasing the concentration of banana flour causes increased viability of lactic acid bacteria, inhibiting against E. coli and S. aureus. The highest lactic acid bacteria viability has resulted in 10% banana flour concentration. Yogurt without the addition of banana flour cannot inhibit E. coli and S. aureus. Increasing the concentration of banana flour added to yogurt causes a decrease in preference.

This study examines the impact of ethical leadership on both employee engagement and organizational behavior through a multilevel analysis. Ethical leadership, characterized by integrity, fairness, and ethical decision-making, is increasingly recognized as a crucial factor in shaping organizational outcomes. Drawing upon data from multiple levels within organizations, including individual employees and their respective teams, this research employs statistical techniques to explore the intricate relationships between ethical leadership, employee engagement, and organizational behavior. Findings suggest that ethical leadership positively influences both employee engagement and organizational behavior at both individual and group levels. Moreover, the study elucidates the mediating role of employee engagement in the relationship between ethical leadership and organizational behavior, underscoring the importance of fostering ethical leadership behaviors for promoting a positive organizational culture and enhancing employee contributions beyond formal role requirements.    

Traditional houses scattered with various unique forms in the territory of Indonesia reveal a distinctive and unique local cultural identity in their states and display the richness of the traditional culture of the Indonesian nation. The diversity of traditional houses in this archipelago has a high artistic feel in architectural forms, motifs, and similarities in philosophy. Still, it is rich in architectural structures that differ from one place to another. The traditional housing group for the Sentani tribe in Ifale village is formed from the unity of three different kinship groups of indigenous peoples. The three kinships live one life together as the traditional Sentani people and still maintain the ancestral traditions passed down from generation to generation by adjusting to current life developments. The traditional house of the Sentani indigenous people has changed with the entry of knowledge and changes in people's lifestyles. The shift in housing does not affect the existence of their traditional residence, a nation's wealth that must be maintained and protected. This study aimed to study changes in building traditional Sentani houses on Lake Sentani in Jayapura Regency. The research method used in this research is descriptive in conducting data analysis using qualitative methods (field data) and quantitative (excel program and SPSS). The study results show that changes in the way of building the traditional houses of the indigenous people of the Senani tribe towards the process of building and using house construction for the period 1907-1925 and 2021 have changed from places formed by their ancestors to modern traditional houses. These changes are influenced by the increase in community economic growth, public awareness of environmental and human health, and construction use following the latest developments in construction technology.

The sprayer is one of the equipments that is often used in agriculture, especially in rice plants to control pests and diseases. The use of the nozzle rod on the electric sprayer still uses hands resulting in the spray distance on the rice being not constant. To answer this problem, the researcher will create an innovative robotic hand holding the nozzle rod on an electric sprayer that will direct the nozzle rod constantly. Servo MG996r as a rectifier of the motion of the nozzle stem which will determine the distance and area of ​​spraying on rice. To achieve maximum dispersion in rice with a 4:1 legowo system with a servo rod length of 50 cm and a spacing between rice of 25 cm, the servo must move forward and backward at an angle of 110° - 180° which can be seen on the LCD and the distance of the nozzle rod on the object can be up and down to 38 cm and up 24 cm from the starting position. The results obtained by the robotic hand holding the nose bridge can work optimally.

This study aims to analyze the potential of the Blenduk church area in Semarang. The potential of this area needs a visual identity design as a form of tourism promotion in the city of Semarang, which incidentally the government is still active in increasing the promotion of local tourism. This study intends to design a visual identity for the Blenduk church area, so this research was carried out with qualitative research. As a persuasive communication activity, this design uses the A-A Procedure approach. The data collection techniques in this study were observation, interviews, documentation and literature study. This study intends to contribute to the Semarang city government, especially the Culture and Tourism office, to design the visual identity of the Blenduk church area so that it has an identity that can be sold to the public and can increase the attractiveness of stakeholders to increase

The times have demanded new innovations, including in the fields of culture and art. In accordance with this research, the process of making batik with motif inspiration from the form of the Covid-19 virus with natural dyes from dragon fruit skin and spinach is expected to be a new innovation in the art of batik. This study aims to determine how the process of making the covid-19 virus motif batik with natural dyes that have been determined. The method used in this research is the R&D method or in Indonesian it is called the research and development method. This experiment was carried out starting from December 1, 2020 at the AKS Ibu Kartini Batik laboratory, Semarang, which is located at Jl. Kawi  No. 40 Kos Mas Gilang, Semarang city. In the experiment, the skin of dragon fruit was used as much as 500 gr and 300 ml of water, while spinach was 800 gr and 700 ml of water but the total for the dragon fruit was 7 kg and 4 liters of water & 2 kg of parrot with 1 liter of water, and the first and second immersion was carried out through several locks. The result of this research indicate that the design motifs designed are very suitable for tall thin people, the pink color produced from the dragon fruit skin and the brownish green color of the spinach are very suitable for prismatic cloth. While the locking which is suitable for the coloring of dragon fruit peel is locking alum and the dye from spinach is suitable for locking the gazebo.

The harmony and integrity of the household can be disturbed if behavior and self-control cannot be controlled, the bad result is negative behavior, namely anger and quarrels which can lead to acts of domestic violence. Likewise, neglect of the household is not a new thing, because the fact is that it often occurs in the reality of society. This study aims to explain the factors that cause household neglect, to explain the legal consequences for the husband who has neglected his wife, and, to explain the efforts that must be made to prevent neglect in the household again. The method used in this research is a normative juridical approach and a descriptive analytical research specification, data collection using techniques such as literature study, interviews, and documentation. The data source that has been used is secondary data. The results of this research indicate the factors that cause household neglect are; do not provide a living, make dependence; the existence of a patriarchal culture in society; low education and knowledge of women as wives. The provisions of the Marriage Law stipulate that the husband must be responsible, if it is violated then legal sanctions will apply. In cases of household neglect, a solution is usually found not to be penalized and not to be fined. Efforts that must be made so that household neglect does not occur again is by car; there must be awareness, there needs to be religious guidance, it is not enough to just provide material but cannot educate his wife well, there must be mental development because a husband to become a leader must be able to lead his wife to a better direction. Legal consequences / sanctions for a husband who has neglected his wife can be punished with a maximum imprisonment of three years or a maximum fine of Rp. 15 million based on articles 49 and 50 of Law no. 23 of 2004 concerning PKDRT. Efforts that must be made so that neglect of the household does not occur again is by means of citizen awareness that neglect is a criminal act, so that law enforcement must continue so that people understand that neglect is a criminal act, from the aspect of marriage there must be socialization from the general public .   Keywords: neglect, wife, violence, household, criminal.

This community service aims to (1) instill self-confidence to grow development and introduce children to the basic schools to love more and more ancestral culture based on local wisdom; (2) Promote a sense of trust with mental education with good character, based on the development guidelines of Pangkur Pupuh 3Serhatama Fiber, and (3) Fostering a smart and quality society, through basic education that has the spirit of Pancasila. The method of implementation used in this service with learning and training socialization papers. The population of this study were 20 teachers, prospective teachers and students of SDN 3 Suruh. The result of this community service is that the teacher can understand the songs and practice the PangkurPupuh 3SeratWedhatama song. Thus, the method of learning through training and socialization is more effective in making teachers, prospective teachers and students understand the philosophy of Armageddon 3Swedhatama fiber.

Surakarta is one of the cities in Central Java which is known as the city of batik and a tourist destination area which is supported by tourist attractions in the form of various historical sites that have integrated with the culture of the local community. The arrival of tourists to various tourist destinations in Surakarta in addition to enjoying existing tourist objects is also to get souvenirs that have local uniqueness. Apart from hunting batik for souvenirs, many also hunt for distinctive T-shirts, especially for young tourists, because they are inspired like traveling to Bali and Jogja. To provide a new alternative in the form of t-shirts with designs that have local uniqueness, it is planned to partner with CV. Asta Saka Semesta which produces t-shirts, convection, and merchandising. Service methods in the form of training and assistance in making innovative designs for tourist souvenirs; lectures to increase knowledge about survival strategies in business; expansion of marketing through participation in exhibitions; documentation of product samples and procurement of shelves for product documentation that has been produced. The results are 5 innovative designs, namely the design of a tourist attraction patterned t-shirt combined with classic batik motifs, as well as the production process for tourist souvenirs, 2 t-shirt designers have increased their knowledge and skills in making designs to meet the needs of tourists.

Taxes have a very important role in the life of the country because taxes are needed in financing most of the country's development interests so that people's welfare is achieved. Public awareness is needed in order to create a tax orderly culture for the people of Indonesia. One of the efforts to raise public awareness can be done through outreach to school students so that early awareness of taxes has been formed. Institut Teknologi dan Bisnis Ahmad Dahlan community service team carried out socialization to Senior High School of Muhammadiyah 4 Lamongan students regarding taxes using the offline method. The students responded enthusiastically to the tax introduction activity. With this activity, the community service team hopes that Indonesian people will become more aware of tax obligations.