This study aims to analyze the effect of service quality and tax sanctions on taxpayers' motivation and its impact on compliance in paying Land and Building Tax (PBB). The research employs a quantitative approach using a survey technique. Data were collected through questionnaires distributed to 100 taxpayer respondents at the Regional Tax Service Agency of Malang City. The data were analyzed using path analysis to examine direct and indirect relationships among variables. The findings reveal that service quality significantly influences taxpayers' motivation but does not directly affect tax compliance. Conversely, tax sanctions do not significantly affect taxpayers' motivation but have a direct impact on tax compliance. Additionally, taxpayer motivation acts as a mediating variable in the relationship between service quality, tax sanctions, and tax compliance. These findings suggest that improving tax compliance can be achieved through a combination of enhanced service quality, strict enforcement of tax sanctions, and strategies to increase taxpayers' motivation.

This study aims to analyze the criminal law enforcement of illegal racing by Semarang Police Satlantas in Jalan Diponegoro Ungaran, its causal factors, and obstacles to public order. This research is important because it is material for a law enforcement approach that focuses on public order and evaluation of the effectiveness of the role of the Police so that illegal racing can be overcome. This research uses qualitative research methods with a juridical sociological approach with the findings that cases of illegal racing in three years, namely 2022-2024, have only decreased slightly with the highest case in 2022 totaling 282 cases. This is motivated by law enforcement constraints, especially the lack of police personnel and the habit of illegal racing which is a contributing factor to the existence of illegal racing. various police efforts have been made, but the unresolved cases of illegal racing cause instability in law enforcement and have a negative impact on society. This research concludes that better law enforcement is needed by improving the quality of police performance, and community participation with a humanistic action approach to discuss together the dangers and violations of illegal racing and the application of CCTV to find out illegal racing violations. A comprehensive approach by combining legal, educational, and socio-cultural paradigms as an innovation in overcoming illegal racing and creating public order. This research is important and different from previous studies because it discusses the use of a more integrated approach from the police, which involves technology and community cooperation and provides practical solutions to overcome the problem of illegal racing.
Penelitian ini bertujuan menganalisis penegakan hukum pidana balap liar oleh Kepolisian Satlantas Polres Semarang di Jalan Diponegoro Ungaran, faktor penyebab dan kendalanya terhadap ketertiban umum.  Penelitian ini menjadi penting karena menjadi bahan untuk pendekatan penegakan hukum yang berfokus pada ketertiban umum dan evaluasi efektivitas peran kepolisian sehingga balap liar dapat diatasi. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan yuridis sosiologis dengan hasil temuan bahwa kasus balap liar dalam tiga tahun yaitu 2022-2024 hanya mengalami penurunan sedikit dengan kasus tertinggi pada tahun 2022 berjumlah 282 kasus. Hal tersebut dilatarbelakangi karena kendala penegakan hukum terutama kurangnya personil kepolisian dan kebiasaan balap liar yang menjadi faktor penyebab adanya balap liar. berbagai upaya polisi sudah dilakukan, tetapi kasus balap liar yang belum teratasi menimbulkan ketidakstabilan penegakan hukum dan berdampak negatif bagi masyarakat. Penelitian ini menyimpulkan, diperlukan penegakan hukum yang lebih baik dengan meningkatkan kualitas kinerja kepolisian, keikutsertaan masyarakat dengan pendekatan tindakan humanitis untuk berdiskusi bersama bahaya dan pelanggaran balap liar serta penerapan CCTV  untuk mengetahui pelanggaran balap liar. Pendekatan secara komprehensif dengan memadukan paradigma hukum, pendidikan, dan sosial-budaya sebagai inovasi dalam mengatasi balapan liar dan terciptanya ketertiban umum. Penelitian ini menjadi penting dan berbeda dari penelitian-penelitian sebelumnya karena membahas penggunaan pendekatan dari kepolisian yang lebih terintegrasi, yang melibatkan teknologi dan kerjasama masyarakat, serta memberikan solusi praktis untuk mengatasi masalah balap liar.
 

Consumer protection has been enforced through the regulation set forth in Law No. 8 of 1999 on Consumer Protection (UUPK). Skincare in Indonesia has experienced rapid growth in recent years, alongside an increase in public awareness of the importance of self-care. However, this rapid growth has also brought about new challenges, particularly related to the phenomenon of overclaim in skincare. Overclaim refers to exaggerated claims about a product or service to attract consumers. This can lead to uncertainty among consumers and potentially undermine trust in skincare products. This study aims to identify this phenomenon, analyze its impact on the market and consumers, and evaluate the effectiveness of existing regulations to enhance transparency and trust in the skincare industry in Indonesia. The research is conducted using normative legal research methods, with a legislative approach, and is analyzed descriptively. It is expected that the findings of this study will provide insights for the Indonesian public and minimize the actions of skincare owners engaging in overclaim practices.

KYC (Know Your Customer) is a process undertaken by financial institutions to identify and verify the identity of their customers. The aim is to prevent financial crimes such as money laundering, fraud and terrorist financing. This Know Your Customer (KYC) model can be used as a strategic framework for financial institutions to prevent misuse of financial services including child sexual exploitation transactions that are rampant. The model emphasizes rigorous customer identification, verification and continuous monitoring of transactions to detect suspicious activity. By carefully understanding customer financial behavior, financial institutions can identify anomalies that may indicate illicit activities, including those related to child exploitation. Globally, financial service providers including major banks such as HSBC, JPMorgan Chase, and Citigroup, as well as digital payment platforms such as PayPal and Stripe exemplify and can play a key role in preventing child sexual exploitation. This research uses normative legal research methods. The nature of this research is descriptive-prescriptive. The result of this research states that in the future, financial institutions can implement strict KYC (Know Your Customer) policies, monitor suspicious transactions, and cooperate with law enforcement agencies from various countries. This comprehensive approach not only helps combat child exploitation, but also improves global regulatory compliance, thus maintaining the integrity of the financial system. The implementation of the KYC model involves collaboration with law enforcement and utilizes advanced technology for efficient data analysis and customer monitoring. Ultimately, this model serves to protect vulnerable populations while upholding ethical standards within the financial sector.

This research aims to design a Solar Power System (PLTS) for households that can meet an energy demand of 4.5 kWh per day. The system design takes into account the efficiency of solar panels and the average solar radiation potential in Semarang, which is around 5 hours per day. The method used in this research involves calculating the required solar panel capacity based on the daily energy needs of the household, panel efficiency, and solar radiation hours. The calculation results show that the required PLTS capacity is 1125 Wp, which is then designed using 4 solar panels with a capacity of 300 Wp each. This system is expected to allow households to meet their energy needs independently and sustainably. The implication of this research is to provide an alternative solution for households in reducing their dependence on conventional energy sources, while contributing to the effort to reduce greenhouse gas emissions.

Blood pressure that is higher than normal is known as hypertension. This is a disease to be wary of because it has no signs and symptoms. Recurrence experienced by a person more than once with characteristics that occur frequently and are usually unpleasant. Several factors that influence compliance with treatment, family history, stress, diet compliance. This research aims to identify factors that play a role in the occurrence of relapse in hypertension patients. This research uses a quantitative approach with a descriptive method, which aims to describe the phenomenon in a certain population. Data were collected through the MMAS-8, PSS, and DASH questionnaires from 140 respondents selected using purposive sampling techniques. Based on the results of research from 140 respondents suffer from hypertension, it can concluded that majority were 57 people (40.7%), 76 people were female (54.3%), 137 people were married (97.9%), 53 people had a high school education level. people (37.9%), the longest duration of suffering from hypertension is 1-5 years as many as 62 people (44.3%), the occupation of respondents who work is 86 (61.4%), genetics and family history are the most many families, 88 people (62.9%), 79 people (56.4%) were moderately compliant with medication, 105 people were moderately stressed (75.0%), and 132 people were compliant with diet (94.3%). The results of this research revealed that a number of factors that contribute to recurrence in hypertensive patients include age, gender, marital status, education level, duration of illness, family history, compliance with treatment, stress levels, and compliance with diet.

Adolescence is a time when we, as students, are required to have the ability to make career decisions. Career selection is an important part of the decision-making process in the life of every individual. The purpose of this study was to determine the description of career decision-making actions in class XII students of SMA Negeri 1 Sutojayan. The research method used by the author is qualitative. The number of subjects used in this study was 5 students. This study concludes that, in general, students have quite good career decision-making actions based on five aspects of career decision-making. This shows that students have sufficient awareness and readiness to face their future careers.

Social support is assistance to individuals in the form of comfort and attention as well as created a feeling of being loved and appreciated by others. Social support of individuals will be able to fulfill one of the psychological needs positively. This can affect subjective well-being in individuals. This study aims to determine and empirically test the correlation between social support and subjective well-being in students of the Psychology Study Program at Sahid Surakarta University. This study used a quantitative method with 67 students as respondents. The sampling technique used a purposive sampling technique. The results indicate that there is a correlation between social support and subjective well-being in psychology students at Sahid Surakarta University. This means that higher social support contributes to the higher subjective well-being of students. In contrast, the lower social support makes for the lower subjective well-being of students.

Individuals who assume that their physical condition is not the same as their ideal body concept, then the individual will feel physically lacking, this condition causes the individual to be unable to accept their condition as it is so that they can experience body dissatisfaction. The purpose of this study was to determine the picture of body dissatisfaction in adolescent girls. This study used qualitative method with 4 female adolescents in grade VIII at SMP Negeri 2 Sragen. The results of this study were 75% of students felt less confident and less satisfied with their body shape and 25% of students felt satisfied with their body shape because they had an athletic and good body, students also explained that they liked their healthy body which made them able to play volleyball well and win championships.
 

This research aims to analyze the comparison of character education system curricula in Indonesia and Finland. The focus of the research is to identify differences and similarities in the approach, implementation and effectiveness of character education in the two education systems. The research method used is a literature study with a qualitative approach. Data was collected through reviewing curriculum documents, education policies, and scientific articles related to character education in Indonesia and Finland. The research results show that Finland integrates character education holistically in all aspects of learning, while Indonesia still tends to separate character education as a separate subject. Apart from that, Finland emphasizes the formation of values ??of independence, responsibility and collaboration through a student-centered approach, while Indonesia places more emphasis on religious values ??and nationalism. The implication of this research is the need to reorient the character education curriculum in Indonesia to better integrate character values ??in the entire learning process, as well as adopting best practices from Finland which have been proven effective in shaping students' character.