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All Journal JURNAL MAHKAMAH Jurnal Muara Ilmu Ekonomi dan Bisnis KRTHA BHAYANGKARA AIWADTHU: Jurnal Pengabdian Hukum Jurnal Pengabdian Masyarakat Bangsa
Natalia, Kristiani
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PENGARUH PERSEPSI KEGUNAAN DAN PERSEPSI KEMUDAHAN TERHADAP PENGGUNAAN E-FILING DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA GAMBIR TIGA (SURVEI PADA KPP PRATAMA GAMBIR TIGA PERIODE APRIL-JULI 2017) Natalia, Kristiani; Ompusunggu, Arles Parulian; Sarwono, Jonathan
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 1 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i1.1922

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Persepsi Kegunaan, Persepsi Kemudahan terhadap Penggunaan e-filing dan dampaknya terhadap Kepatuhan Wajib Pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan desain descrptive.Pengambilan data dilakukan dengan teknik random sampling. Data yang digunakan adalah data primer yang diperoleh dengan menggunakan kuesioner. Subyek penelitian ini adalah wajib pajak individu yang terdaftar di KPP Pratama Gambir Tiga. Sampel yang digunakan dalam penelitian ini berjumlah 390 responden. Teknik analisis data menggunakan analisis jalur  dengan dibantu menggunakan program SPSS versi 22.0 Hasil dari penelitian ini adalah Persepsi Kegunaan  berpengaruh positif dan signifikan  terhadap penggunaan e-filing, Persepsi Kemudahan berpengaruh positif dan signifikan terhadap penggunaan e-filing, Penggunaan e-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib, Persepsi Kegunaan berpengaruh positif dan signifikan  terhadap kepatuhan wajib, Persepsi Kemudahan berpengaruh positif dan signifikan  terhadap kepatuhan wajib pajak. This research aims to examine the Effect of Perceived usefulness, Perceived  Ease of Use  e-filing and its impact on Taxpayer Compliance. This research uses quantitative approach with descriptive design. The data were collected using a random sampling technique. The data used are the primary data obtained by using the questionnaire. The subjects of this study are individual taxpayers registered in KPP Pratama Gambir Tiga. The sample used in this study is as much as 390 respondents. The procedure of analyisis used is Path Analysis and the calculation is done using SPSS 22. The research results show all  hypotheses are accepted. Perceived usefulness has positive and significant effect on the use of e-filing. Perceived ease of use has positive and significant effect on the use of e-filing, Perceived usefulness has positive and significant effect on tax compliance. Perceived ease of use has positive and significant effect on tax compliance. Use of e-filing has positive and significant effect on  tax compliance
The Deviation of Criminal Law Principles in Embezzlement of Joint Property Committed by Husband or Wife Supriadi, Moh; Husain, Natasya Auliya; Jasri Akadol, Nina Septiana; Gayatri, Nungky Dwi; Yuliana, Yuliana; Natalia, Kristiani
Jurnal Mahkamah : Kajian Ilmu Hukum dan Hukum Islam Vol. 10 No. 1 June (2025)
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v10i1.5807

Abstract

This study aims to determine the deviation of criminal law principles in the embezzlement of joint assets committed by a husband or wife in marriage. Therefore, criminalization is an ideal policy formulation to overcome this deviation. This study uses normative legal research with a legislative approach that examines the Criminal Code, especially the crime of family embezzlement. In addition, a conceptual approach is also used to determine the deviation of criminal law principles so that efforts are obtained to overcome deviations from criminal law principles. This study concludes that there is a deviation of criminal law principles in the crime of embezzlement of joint assets committed by a husband or wife during marriage. This deviation is based on the inconsistency between the formulation of the crime which states that it cannot be prosecuted with the principle of criminal responsibility which regulates the reasons for eliminating the crime, namely the reason for forgiveness and the reason for justification. Furthermore, moral norms cannot prevent the prosecution of a criminal act, as long as there is a complaint from the victim as the concept of the complaint crime. Therefore, as a repressive effort in providing legal protection for victims, a formulation policy is needed by criminalizing embezzlement of joint assets committed by a husband or wife during marriage by eliminating the phrase " "it is impossible to hold criminal charges".
Edukasi Keselamatan Berlalu Lintas Bagi Remaja di Kota Kupang Hinga, Indriati Andolita Tedju; Wahyuni, Maria M. Dwi; Nduku, Rofina Juita; Natalia, Kristiani; Jemeo, Opiliana Elam; Banamtuan, Thesa A.; Adyatha, Komang
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 4 (2025): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i4.2400

Abstract

Kecelakaan lalu lintas telah menjadi masalah yang semakin serius, terutama di kalangan remaja. Di Kota Kupang, telah terjadi peningkatan kasus kecelakaan lalu lintas yang cukup signifikan, terutama pada kelompok usia 16-25 tahun. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran dan pengetahuan remaja tentang keselamatan berlalu lintas melalui kombinasi metode edukasi, termasuk ceramah, diskusi kelompok terarah (FGD), dan pemutaran video. Kegiatan ini melibatkan 25 remaja, lima di antaranya pernah mengalami kecelakaan. Evaluasi dilakukan melalui pre-test dan post-test dengan menggunakan Google Forms. Hasilnya menunjukkan adanya peningkatan rata-rata skor pengetahuan dari 66,55% menjadi 98,45% setelah intervensi edukasi, yang menunjukkan keefektifan pendekatan tersebut. Pendidikan keselamatan lalu lintas telah terbukti meningkatkan pemahaman remaja dan diharapkan dapat membantu mengurangi risiko kecelakaan di masa depan
Legal Counseling on The Mechanism for Handling Women in Conflict with The Law Aswandi, Aswandi; Supriadi, Moh; Yuliana, Yuliana; Natalia, Kristiani
AIWADTHU: Jurnal Pengabdian Hukum Volume 5 Issue 3, November 2025
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/aiwadthu.v5i3.3428

Abstract

Introduction: Over Capacity: Correctional institutions continue to be a deeply rooted issue in Indonesia's criminal justice system. This poses a challenge for officers in fulfilling basic rights, especially for vulnerable groups such as women. In addition, the mechanisms for handling women who come into conflict with the law remain susceptible to gender injustice, particularly in terms of fulfilling basic rights such as rehabilitation, facilities and infrastructure, as well as access to what is entitled to inmates.Purposes of The Devotion: This legal counseling aims to increase understanding regarding the mechanisms for handling women in conflict with the law at the Class II A Pontianak Women's Correctional Institution.Method of The Devotion: Legal counseling activities are conducted using a lecture method to deliver material, followed by a question-and-answer session between inmates and the presenter. Observations are conducted for evaluation and monitoring after the counseling session.Results Main Findings of the Devotion: The results of this study indicate that the mechanism for handling Women in Conflict with the Law in relation to legal aid is still not optimal due to the lack of socialization and limited access to obtain it. Therefore, this study is expected to contribute as an effort to increase the understanding of officers and inmates about the handling mechanism related to legal aid for inmates by offering access to legal aid through the Legal Aid Institute at the Faculty of Law, Tanjungpura University.
Criminological and Victimological Analysis of the Crime of Sextortion in Video Call Sex (VCS)In the Digital Age Gayatri, Nungky Dwi; Supriadi, Moh; Akadol, Nina Septiana Jasri; Mukti, Plasma Versiana; Yuliana; Natalia, Kristiani
KRTHA BHAYANGKARA Vol. 19 No. 3 (2025): KRTHA BHAYANGKARA: DECEMBER 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i3.4047

Abstract

Sextortion (sexual extortion) is a crime that exploits the vulnerability of the victim through the threat of distributing material containing pornography, for certain purposes such as financial gain, sexual gratification, or even psychological domination. However, sometimes what was originally intended as a proof of trust often turns into a tool of blackmail when the relationship is in conflict. So that victims are usually forced to do things that the victim does not want, but the perpetrator wants. Along with the development of ITE and the increasing use of digital applications, the crime of Sextortion is increasingly massive in video call sex (VCS), where men who are educated, intellectual, and have prominent positions become objects of sexual extortion. This article critically examines the root causes of various factors behind the occurrence of sextortion crimes on social media platforms?; and what is a holistic approach to address the driving factors for the crime of sextortion? This type of research is empirical juridical, by examining the applicable positive legal norms and their implementation in community practice. Data is collected through document studies and in-depth interviews as the primary information collection techniques. This article emphasizes the importance of comprehensive victim protection through trauma recovery services, legal assistance, and public education about digital security. A multidisciplinary approach that is on the side of victims is a crucial step in building a criminal justice system that is responsive to sexual crimes in the digital age
Co-Authors Adyatha, Komang Akadol, Nina Septiana Jasri Aswandi Aswandi, Aswandi Banamtuan, Thesa A. Gayatri, Nungky Dwi Hinga, Indriati Andolita Tedju Husain, Natasya Auliya Jasri Akadol, Nina Septiana Jemeo, Opiliana Elam Jonathan Sarwono Maria M. Dwi Wahyuni Mukti, Plasma Versiana Nduku, Rofina Juita NIM. A1011141008, YULIANA Ompusunggu, Arles Parulian Supriadi, Moh. Yuliana Yuliana