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All Journal Journal of Sport Coaching and Physical Education Law Development Journal
Prasetyo, Ponco
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Humanities Education Law, Crime, Criminology & Criminal Justice

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Pengaruh Latihan Kicking Motion Melalui Pengelompokkan Kekuatan dan Panjang Tungkai terhadap Jauhnya Tendangan Prasetyo, Ponco; Widiyatmoko, Fajri Ari; Setiyawan, Setiyawan
Journal of Sport Coaching and Physical Education Vol 5 No 2 (2020): NOVEMBER 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jscpe.v5i2.37049

Abstract

Penelitian ini untuk mengetahui pengaruh gerak menendang bola jauh pada SSB PSW usia 12-14 tahun. Tujuan Penelitian untuk membuktikan pengaruh latihan kicking motion, kekuatan dan panjang tungkai terhadap jauhnya tendangan pada SSB PSW usia 12-14 tahun. Metode pendekatan kuantitatif eksperimen desain. Teknik pengambilan sampel yang terdiri dari 24 peserta di bagi 2 kelompok kontrol dan eksperimen. Analisis data SPSS 22 dengan diuji normalitas, homogenitas, dan anova antar varibel. Berdasarkan hasil uji normalitas, diperoleh hasil data pretest kelas kontrol memiliki nilai Sig. sebesar 0,634, data posttest kelas kontrol memiliki nilai Sig. sebesar 0,695 , data pretest kelas eksperimen memiliki nilai Sig. sebesar 0,917 dan data posttest kelas eksperimen memiliki nilai Sig. sebesar 0,824. Semua data memiliki nilai Sig. > α (0,05), maka H0 diterima. Sampel penelitian berarti berasal dari populasi yang berdistribusi normal. 1) Ada perbedaan pengaruh antara pemberian latihan Kicking Motion Kekuatan dengan Panjang Tungkai terhadap jauhnya tendangan bola pada SSB, 2) Ada pengaruh antara kelompok Kekuatan Tinggi dan kelompok Kekuatan Rendah terhadap jarak tendangan pada SSB, 3) Ada pengaruh antara kelompok tungkai panjang dan kelompok tungkai pendek terhadap jarak tendangan pada SSB. Kesimpulan dari penelitian yang dilakukan melakuan latihan Kicking Motion ada pengaruh pada SSB PSW Welahan
Improving Efficiency in Indonesia's Tax Objection Process: Reducing Bureaucracy and Enhancing Access to the Tax Court Marmiyati, Marmiyati; Hien, Uddiyana Khoe Keng; Slamet JM, Harjanto; Ka, Pho Seng; Prasetyo, Ponco; Kustanto, Anto
Law Development Journal Vol 7, No 1 (2025): March 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.7.1.97-109

Abstract

This paper discusses the inefficiencies in Indonesia's tax objection process, specifically regarding the Objection Letter (Surat Ketetapan Pajak) issued by the Directorate General of Taxes. Taxpayers can file objections if they disagree with the tax determination, as guaranteed by Indonesian tax laws, particularly Law No. 6 of 1983, amended by Law No. 6 of 2023. The process is classified as “quasi-judicial” because the entity adjudicating the objections is part of the same institution involved in the dispute. This often places taxpayers at a disadvantage, with the outcome typically unsatisfactory for them. The law allows the Directorate General of Taxes up to 12 months to issue an objection decision, leading to a total of 21 months from the start of the tax audit to the final decision. Taxpayers can appeal the decision to the Tax Court. The paper concludes that the tax objection process is inefficient in terms of time, effort, and cost. It recommends simplifying the procedure by allowing direct filing of objections after the tax audit, followed by the issuance of the tax determination. This would enable taxpayers to appeal directly to the Tax Court, reducing bureaucratic delays and achieving greater efficiency in terms of time and resources.
Co-Authors Anto Kustanto Hien, Uddiyana Khoe Keng Ka, Pho Seng Marmiyati, Marmiyati Setiyawan Setiyawan Slamet JM, Harjanto Widiyatmoko, Fajri Ari