Purpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance.
Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from personal and corporate income taxpayers, tax professionals, and tax officials across Nigeria. This study uses Partial Least Square Structural Equation Modelling (PLS-SEM) to analyse the relationship of tax simplicity and tax fairness with tax compliance.
Findings : The study found that there is a significant relationship between tax simplicity and tax compliance. It was also found that tax fairness perception has a substantial relationship with tax compliance.
Novelty : Some earlier studies have identified varied factors affecting tax compliance behaviour such as audits, tax education, trust in tax authorities and tax morale. This study identifies the interplay of tax simplicity and fairness in determining the tax compliance behaviour. It underscores that in a well-structured tax system, characterised by streamlined tax laws, if tax can be levied on taxable objects (people or organisations), then tax can provide benefits to both taxable objects and the government.

Ergonomics thermal engineering combines the principles of thermal engineering and ergonomics to design systems and products that optimize energy and resources, improve worker thermal comfort, and reduce thermal stress and fatigue. Small farmers still dry post-harvest food under direct sunlight in open areas. This process produces less than optimal drying thermal temperatures, which impacts long drying times, and dried food is susceptible to dust and animal faeces exposure. In addition, exposure to sunlight on workers causes additional workloads that affect fatigue. This can be overcome by utilizing solar collectors through dryer design based on anthropometric data of workers as users. The dryer was designed through an ergonomics thermal engineering study. Based on anthropometric data and percentile calculations, dimensions were obtained for the dryer design, such as the bottom shelf with a height from the floor of 66.88 cm based on the knuckle, the top shelf height of 123.8 cm from the floor based on standing eye height, and the height of the drying room air chimney from the floor is 177.59 cm based on the height of the upper reach. To avoid new problems with the dryer application, a table was designed as a workaid with a height of 84.31 cm based on the height of the standing elbow. Applying the principles of ergonomics thermal engineering can create systems and products that are more comfortable, safe, and efficient for workers.    

Global approaches to Autism Spectrum Disorder (ASD) vary, with increasing emphasis on inclusive practices and cross-cultural research for effective solutions. This study addresses the challenges surrounding the treatment and societal acceptance of children with ASD, particularly focusing on the transition from childhood to adulthood. It explores the initial emotional reactions of parents upon receiving an autism diagnosis and examines how foundations, schools, and clinics manage the care and treatment of children with ASD, emphasizing early and appropriate therapeutic interventions. The research compares the treatment of children with autism in Indonesia and adult individuals with autism in Germany. A mixed-methods approach, combining quantitative and qualitative methods, was employed, including a literature review on Indonesian autism research centers and in-depth interviews with experts from a special school and private therapy clinics in Indonesia. The study examines both beneficial and detrimental aspects of autism treatment, revealing societal misconceptions that perceive autism as a detriment, with therapeutic interventions viewed as the primary means of amelioration. Despite challenges, such as workforce limitations in educating children with autism, the study draws attention to the potential benefits of community-based initiatives in Germany, specifically the employment opportunities at Werkstätten (workshops), as a model for sustainable inclusion for individuals with autism in Indonesia. The research emphasizes the importance of such programs in enhancing autism literacy and preparing educators to foster better practices in young learners, ultimately contributing to the advancement of early childhood education across different cultural contexts.

UD. Sarigut Bakery is known as one of several industries that focus on processing bread specifically in the Banda Aceh City area that seeks to produce with a variety of bread. The purpose of this study is to carry out efforts to identify, measure efforts, and analyzing efforts to the phase known to be the cause of the decline in quality of the production process of meses bread through a series of stages of the DMAIC SIX SIGMA methodology. It is known that the main problem is the discovery of disability with a total of 4,096 of the total production of the production of 21896 with a period of 3 months specifically in the dominant disability of Meses bread in the percentage of 81.29%. With the dominant of the disability itself the disability that comes in damaged bread with a percentage of 36.49% present from all of the total disability of related meses bread. After the assessment effort, the DPMO value was obtained by 26723.74 so that there were several levels of Sigma 3, which means it was still far from the world industry level which reached 6σ (3.4 DPMO). Efforts to analyze the data carried out by applying the Fishbone and FMEA (Failure Mode and Effect Analysis) diagrams are known to be related to the cause of the presence of disability from damaged bread with 3 modes of failure in potential, namely bread that is not filled with chocolate with a value of 20, the upper bread with a value of RPN of 80 and failure mode on broken bread with the highest RPN value of 90.

Empty oil palm bunches processed by palm oil mills in Indonesia are still abundant, reaching 56.35 million tons per year. Empty oil palm bunches contain around 40% cellulose, so they can still be used for various derivative products, one of which is composite products. The use of empty oil palm bunches as raw materials for Bioplastic production is a series of ongoing research, one of which is starch-cellulose blend, but until now it has not been successfully commercialized. The design of the starch cellulose blend bioplastic industry using palm oil as raw material produces two factories, namely a cellulose factory and a composite bioplastic factory. Both factories are designed in separate buildings. The separation of cellulose from TKKS uses a chemical method with soda, after mechanical treatment of size reduction. The industry is designed in 3 scales of production capacity, namely a large scale of 190,000 tons / year, medium 115.00 tons / year, and small 40,000 tons.year. The financial analysis of the three scales of production capacity as a whole is declared feasible. Profit margin is calculated at a minimum of 17.6%. The average payback period is between 3-5 years with an IRR of 24-49%. Analysis of the economic value produces an EScale index of 0.64 which indicates that the economic scale has been achieved. The economic scale of the starch cellulose blend bioplastic industry from TKKS is at a production capacity of 40,000 tons per year with a minimum supply of TKKS raw materials of 20,203 tons/year. At the smallest economic scale, the BEP is actually only 6627.4 tons/year, where this condition can be achieved because the industry has relatively small fixed costs.

Coronary Heart Disease (CHD) is the leading cause of death in Indonesia. CHD is a disease caused by blockages in blood vessels (atherosclerosis) that disrupt blood flow to the heart. There are several risk factors for CHD, including smoking and hypertension. The purpose of this study was to determine the relationship between smoking and hypertension in patients with CHD. This research method uses the methodliterature review. Data were obtained from secondary data using documentation techniques. This documentation was done by searching for articles through Google Scholar and Pubmed. The selected articles were in accordance with the research variables and inclusion criteria. The articles were analyzed using the procedurecompare, contrast, criticize, synthesize, dan summarize. From the study, 3 articles were obtained that had data related to smoking and CHD variables (p < 0.05) and 3 articles that had data related to hypertension and CHD variables (p < 0.05). Conclusion: There is a significant relationship between smoking and hypertension in CHD patients.

This study aims to analyze the effect of compensation, occupational safety, and health on employee performance at PT Anugerah Sinar Mustika. The background of the study is based on the issue of employee dissatisfaction with compensation, increasing work accident rates, and high absenteeism due to health problems. The research method used is quantitative with multiple linear regression analysis of 80 respondents. The results of the simultaneous test (F test) show that compensation, occupational safety, and health together have a significant effect on employee performance (F count = 20.214; sig. = 0.000). Partially (t test), occupational safety and health variables have a positive and significant effect on performance, while compensation does not have a significant effect. The Adjusted R² value of 0.422 indicates that 42.2% of employee performance variations can be explained by these three variables. These findings are expected to be evaluation materials for companies in formulating performance improvement strategies through improving occupational safety and health aspects.

This study aims to analyze the influence of influencer marketing on consumer loyalty of generation Z in Indonesia. Along with the development of technology and the dominance of social media, the marketing approach through influencer figures has become a strategy widely used by companies. Generation Z, which is a consumer group with high exposure to the digital world, tends to be more responsive to authentic and personal content than conventional advertising. This study uses a quantitative method with a survey approach to 150 respondents aged 18–24 years who actively use Instagram and TikTok. The results of the study indicate that influencer credibility, brand suitability, and content engagement levels have a significant influence on consumer loyalty of generation Z. This study provides theoretical and practical contributions to the development of digital marketing strategies based on emotional relationships and social trust.
 

This study aims to determine the Bawaslu Strategy in Preventing Money Politics Practices in the 2024 Election in Serdang Bedagai Regency. The interesting thing in this study is because the phenomenon of money politics is increasingly rampant during the democratic party even though there is an election supervisory body (Bawaslu) whose job is to supervise the election process, but the problem of money politics has not been resolved until now. The type of research used by the author is qualitative research. With a qualitative descriptive approach to examine more deeply the understanding of Bawaslu's strategy in preventing money politics practices in general elections. The data collection technique used in this study uses observation, interview and documentation techniques. The location of this research is at the Serdang Bedagai Regency Bawaslu office located in Sei Rampah. Respondents in this study are sources who are experts in the field of study being studied, so the sources chosen are the chairman, secretary and members of the Serdang Bedagai Regency Bawaslu who are in the prevention and handling division. The results of this study indicate that Bawaslu's strategy in preventing money politics practices in the 2024 election in Serdang Bedagai Regency was declared successful and running effectively according to the expected goals. The strategy carried out by Bawaslu is to conduct socialization activities to the community about the dangers of money politics, make billboards with the slogan "Reject Money Politics" distributed in the community, create a monitoring village in Suka Jadi Village, Perbaungan District, and establish coordination with stakeholders. However, Bawaslu still experiences challenges in this supervision, namely the lack of human resources from Bawaslu itself resulting in a lack of supervision in areas that are difficult to reach, and the community does not participate enough in supervising money politics.

The digitalization of cultural preservation through education is crucial in the digital era. The Betawi Cultural Community, Sanggar Bale Bambu in Depok, West Java, faces challenges in introducing Betawi culture to the public, particularly in the documentation and management of cultural services. Although many studies on cultural digitalization exist, few educational applications directly collaborate with cultural communities and support cultural services. This study aims to design the User Interface (UI) and User Experience (UX) of a mobile application as a learning medium for Betawi culture and cultural services, beginning with user needs identification to minimize development errors. The method used is Design Thinking, which emphasizes empathetic understanding of user needs and produces innovative solutions. The research process includes problem formulation, empathy, ideation, responsive prototyping using Figma, and qualitative Usability Testing. The result is an application Prototype with six main educational features: pencak silat, ondel-ondel, Betawi music, Betawi accessories, lenong, and palang pintu. Testing showed that the application is easy to use, informative, and effective as a digital medium for introducing Betawi culture. Further research can continue with in-depth quantitative Testing, back-end integration, and broader user Testing for additional validation.