Tax is the main source of state financing in Indonesia. To facilitate the implementation of the task of collecting state money, the Directorate General of Taxes requires easy, cheap and efficient ways. One of the efficient, easy and cheap ways is also applied in the handling of tax crimes. Research in this paper is legal research that is precritative and applied. The source of the material used is the primary legal material and the secondary legal material, by means of the study of the library/document, techniques a interconnected legal analysis to be drawn conclusions . The purpose of this research is to find out other legal efforts that can be taken by taxpayers to resolve tax criminal violations ,without going through a trial in court.. In this paper, the author will review the case of PT VCI and outline the legal basis that can be used to make administrative settlements for similar cases that have not been decided by the Judiciary. The result of this research has been known, that the submission of cassation legal efforts by the public prosecutor has been granted by the Supreme Court and the Supreme Court has sentenced the Director of PT VCI, Jakarta to 2 years imprisonment and paid a fine of 3 times the state's losses.
 

The COVID-19 pandemic is becoming an international threat. In order to overcome this, the Indonesian government has implemented a social distancing policy. However, the realization of the policies that exist to date has not run uniformly in relation to social distancing and social assistance that has not been received directly by the community. Therefore it is necessary to control the implementation process of policies that have been issued by the Government. This research is a normative legal research and empirical law with a normative juridical approach. The data obtained in this research is in the form of literature study and interviews. The data that has been collected is then presented in the form of descriptions which are arranged systematically following the flow of systematic discussion.

Prestasi belajar yang ideal harus didukung pemahaman pendidikan dalam menjalankan kurikulum sekolah supaya sesuai dengan tingkat kebutuhan usianya untuk setiap tingkatan pendidikan. Determinan kurikulum menjadi asas yang mendasar dalam penentuan kurikulum. Terdapat empat determinan yang perlu dipahami pendidik untuk keterlaksanaan pembelajaran efektif, diantaranya determinan filosofis, determinan psikologis, determinan sosiologis,   dan determinan hakekat pengetahuan. Masing-masing determinan kurikulum ini memiliki lingkup sasarsan dalam mematangkan kurikulum yang terbentuk pada setiap satuan pendidikan sebagai asas yang melandasi kurikulum. Tujuan pengabdian kepada masyarakat ini adalah peningkatan pemahaman pendidik terhadap determinan kurikulum untuk pelaksanaan pembelajaran efektif yang dapat memberikan wawasan yang lebih luas dan pemahaman yang lebih mendalam  kepada pendidik terhadap bagaimana semestinya proses pembelajaran. Metode pelaksanaan pengabdian masyarakat adalah teknik sosialisasi yang terdiri observasi dan perencanaan, tahap tindakan, dan tahap evaluasi. Pengabdian masyarakat ini dilakukan pada guru tingkat satuan pendidikan anak usia dini dengan jumlah pendidik sebanyak 6 guru. Hasil pengabdian kepada masyarakat menunjukan peningkatan pemahaman pendidik  untuk keterlaksanaan pembelajaran efektif sehingga menjadi media bagi pendidik untuk bertukar pikiran secara aktif interaktif    berkaitan dengan keterlaksanaan pembelajaran yang telah berjalan selama ini.

Based on the need for a profile of graduates who are qualified in the field of entrepreneurship, with the aim of achieving the learning targets of the curriculum, preliminary observations were designed which have led to the stages of this research. This descriptive research is arranged in such a way using quantitative methods, which will be carried out directly on the object under study. This is intended to obtain valid data needed, one of which is by using a questionnaire (questionnaire).The results in this study are first, there is a significant positive effect on the motivation variable on the variable interest in entrepreneurship in Islamic Banking students IAIN Langsa 2015 and 2016. The results of the T test which shows the t-count value is greater than the t-table value, namely of 7.620 > 1.98260. Second, there is no positive and significant effect on the self-efficacy variable on the variable interest in entrepreneurship in Islamic Banking students at IAIN Langsa class of 2015 and 2016. Third, there is a significant positive effect on the family environment variable on the variable of interest in entrepreneurship in the FEBI Islamic Banking IAIN Langsa students class 2015 and 2016. Fourth, there is a significant positive effect on the variables of motivation, self-efficacy, family environment simultaneously (together) on the variable interest in entrepreneurship in the FEBI Islamic Banking students of IAIN Langsa class of 2015 and 2016. This is evidenced by the results of the F test which shows the f value. count is greater than the f-table value, namely 145,097> 2.6.

Kecamatan Pudak Kabupaten Ponorogo memiliki enam desa yaitu Desa Bareng, Pudakkulon, Pudakwetan,Krisik, Tambang, dan Banjarejo. Selain itu terdapat beberapa aliran kebatinan diantaranya Purwo Ayu, Ilmu Sejatidan Perjalanan. Faktanya masih sedikit informasi mengenai aliran kebatinan di masing-masing Kecamatan diPonorogo. Banyak masyarakat Ponorogo yang tidak mengetahui keberadaan dari aliran-aliran tersebut sehinggamereka kurang diperhatikan sebagai salah satu aset budaya bangsa Indonesia. Salah satu akibat dari kurangnyapengetahuan tersebut adalah terjadinya pengusiran mahasiswa ketika kuliah kerja nyata di Kecamatan Pudak yangdisebabkan mahasiswa tersebut tidak mengetahui adat istiadat aliran kebatinan yang ada. Penelitan ini bertujuanuntuk menyajikan informasi mengenai aliran-aliran kebatinan di Kecamatan Pudak dalam sebuah peta berbasiswebsite dengan media wordpress dan leaflet. Penelitian ini menerapkan sistem informasi geografis pada website.Model yang digunakan dalam pengembangan system ini adalah model waterfall, metode waterfall dilakukan secaraterurut mulai dari analisis kebutuhan sistem, desain sistem, implementasi, uji coba, dan pemeliharaan. Hasilpenelitian ini adalah sebuah website peta aliran kebatinan di Kecamatan Pudak. Sistem ini dapat menampilkankoordinat desa-desa yang ada di Kecamatan Pudak dan menunjukkan jenis aliran kebatinan yang ada di desatersebut beserta jumlah penganutnya. Pengujian dilaksanakn melalui dua tahap, pertama uji fungsionalitas sistemmenunjukkan bahwa keseluruhan fungsi dan alur dari sistem berjalan sesuai dengan yang diharapkan. Dilanjutkandengan penyebaran questioner kepada calon pengguna yang memperoleh hasil 89,3% menyatakan puas terhadapmedia web yang telah dirancang. Harapan kedepan penelitian ini dapat dikembangkan dengan penambahan fiturpeta dinamis dan tampilan visual 3 dimensi.

Social distancing is an effort to prevent the spread of the coronavirus. Several systems for monitoring social distancing have been developed. People detection is an essential step in implementing a social distancing system. Failure to detect people causes the social distancing system to be inaccurate. Two people who communicate cannot occur violations of social distancing because one person is not detected. Therefore, we propose a precise person detection method for the social distancing system. The proposed social distancing system uses the YOLOv3 method for people detection and Euclidean Distance for measuring the distance of social distancing. YOLOv3 can detect people's objects precisely, even people who are caught small by the camera. Experiments on two outdoor video datasets result in an F1 value of more than 0.8. This proposed system can serve as a reference for future social distancing research.