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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Pharmascience Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ibriez : Jurnal Kependidikan Dasar Islam Berbasis Sains JURNAL SERAMBI ILMU Pendas : Jurnah Ilmiah Pendidikan Dasar Journal Analytica Islamica Bunda Edu-Midwifery Journal (BEMJ) Literasi: Jurnal Ilmiah Pendidikan Bahasa, Sastra Indonesia dan Daerah Imajeri: Jurnal Pendidikan Bahasa dan Sastra Indonesia EDUTEC : Journal of Education And Technology Panangkaran: Jurnal Penelitian Agama dan Masyarakat Jantra EL-MAQALAH: Journal of Arabic Language Teaching and Linguistics International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Hospital Majapahit : Jurnal Ilmiah Kesehatan Politeknik Kesehatan Mojokerto Joong-Ki : Jurnal Pengabdian Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara Maternity and Neonatal : Jurnal Kebidanan Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Natural Gunung Djati Conference Series Genre Journal: Journal of Applied Linguistics of FBS UNIMED International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Riset Ekonomi dan Akuntansi Jurnal Pendidikan Sosial dan Konseling Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Jurnal Media Akademik (JMA) Joong-Ki Ardhi: Jurnal Pengabdian dalam Negri Journal of International Multidisciplinary Research Jurnal Sentra Pendidikan Anak Usia Dini Jurnal Intelek Dan Cendikiawan Nusantara Bayt ElHikmah: Journal of Islamic Architecture and Locality Botani: Publikasi Ilmu Tanaman dan Agribisnis Wissen: Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Mahasiswa Pendidikan Kesejahteraan Keluarga Reflection: Islamic Education Journal Blaze: Jurnal Bahasa dan Sastra dalam Pendidikan Linguistik dan Pengembangan Jurnal Pengembangan Profesi Guru dan Dosen Joong-Ki KOMNET : Jurnal Komputer, Jaringan dan Internet Journal of Literature Review IZZI: Jurnal Ekonomi Islam ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Edumaspul: Jurnal Pendidikan
Raudhatul Jannah
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Analysis of Tax Law on Imported Goods in Indonesian Customs Territory Raudhatul Jannah; Agung Satrio; Sahril Napiputulu
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.929

Abstract

This study aims to analyze the legal aspects of taxation on imported goods entering the Indonesian customs territory. The focus of the study includes the juridical foundation, the mechanism of imposing taxes, and the legal implications for violations of import regulations. In the context of national law, the imposition of taxes on imported goods is regulated in the Customs Law and the Value Added Tax Law, which provide a legal basis for the imposition of import duties, Value Added Tax (VAT), Income Tax (PPh) Article 22, and Import Duties for Security Measures (BMTP). This study uses a normative juridical method with a legislative approach and conceptual analysis. The results of the analysis show that although the existing legal framework is sufficiently comprehensive, there are still challenges in terms of law enforcement and inter-regulatory synchronization. This study recommends increased coordination between law enforcement agencies and the updating of technical regulations to adapt to the dynamics of international trade.  
IMPLEMENTASI KETERAMPILAN PROSES SAINS PADA SISWA KELAS III SDN TRIWUNG KIDUL II KOTA PROBOLINGGO Raudhatul Jannah; Ludfi Arya Wardana; Shofia Hattarina; Ribut Prastiwi Sriwijayanti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39732

Abstract

This study aims to describe the implementation of science process skills (SPS) among third-grade students at SDN Triwung Kidul II, Probolinggo City. The study used a descriptive qualitative method with data collection techniques including interviews, observation, and documentation. The results indicate that the implementation of SPS was carried out through simple experiments, group discussions, and direct observation. Students became more active in learning and trained in critical and analytical thinking. However, the implementation of SPS still faced obstacles such as limited teaching aids, learning time, and student readiness. In conclusion, the implementation of SPS at this school is progressing quite well, although improvements to facilities, teacher training, and more innovative learning strategies are needed.
Co-Authors Afwan Syahril Agnes Fridolin Agung Satrio Agustin Nurhayati Aisyatul Latifah Akbar P Nugraha Almunadiya Alya Rosadiana Andromeda Andromeda Anisa Nur khalifah Anita Salsabila Aqwa Naser Daulay Ariza Amalia Arsaythamby Veloo Asma Asma Azhari Panjaitan Benni Ichsanda Rahman Hz Berlianti Berlianti Cut Morina Zubainur Desvira Annisa Devi Amaliya Putri Devi Resimah Diana Fauzia Sari Dinda R Sibagariang Eka Diah Kartiningrum Elisa Oktaviani D. A. Elisa Oktaviani Dewi Anggraeni Elisma Elisma Fadhilah . Fajar Utama Ritonga Fara Nabila Tania Fatni Mufit Firman Hadi G. R. Lono Lastoro Simatupang Gilberto Ronaldi Gyshela Rizqia Mareta Halimah Tusyadiah Harun Al-Rasyid Havizur Rahman Hendrizal Himami Firdausi Ilda Fitri Indra Wahyudi Z Indriani Azzahra Inom Nasution Iwan Setiawan Jacinda, Syahlaa Isaura jimi ronald, jimi Juliana Setefani Usaini Kamdani Karunia Devi Frida Kiagus Muhammad Zain Basriwijaya Lathipah Hasanah Ludfi Arya Wardana Lufri Lufri M Hafid M. Padeli Wibowo M. Thfeil Arabbi M. Zufannor Ihsan Marlisa Rahmi Mawaddah Melin Andilla Melyana Melyana Meysa Malika Mia Lasmi Wardiyah, Mia Lasmi Mislaini Mona Amelia Mu'linnatus Sa'adah Muammar Khaddafi Muhammad Ali Husni Muhammad Bilal Abdurrahman Muhammad Haris Muhammad Hidayaturrahman Muhammad Wildan Fikri Azkia Mukhirah . Murfi Hidamansyah Musfiari Haridhi Mutia Syahdina Nabila Nashfati Nema Widiantini Neni Afrida Sari Harahap Noor Fadela Nor Anisa Nur Azmi Alwi Nurhamlin, Nurhamlin Nuris Sofa Nurul Mupida Lubis Prima Gusti Yanti Puput Fadhilah Rizki Putra, Riza Aulia Putri Aisyah Siregar Putri Dina Amelia Rahmiatul Aula Raudhatinur Rianna Wati Ribut Prastiwi Sriwijayanti Rifka Aqila Risa Nursanty Riska Halda Lubis Risky Pebriana Rizki Amalia Romi Kurniawan Sahkholid Nasution Sahril Napiputulu Sandijal Putra Sani K, Fathnur Sari Zaman Wulandari Sartika Alpianti Manurung Sefti Wulandari Shofia Hattarina Siti Fatimah Azzahro Simatupang Sofwa Nadia Sonia Puspita Dewi Sutan Febriansyah Syahjuzar Syahjuzar Syakila Pradita Tasyaul Azkia Tengku Darmansah Tiara Amanda Ulina Tassia br Hutagaol Ummi Kulsum Windi Nandina Wirda neli Wiwik Sushartami Yeni fatur rohmah Yossi Diantimala Yulia Ernida Yulia Hanoselina Yuliana Natsir Yuliana Yuliana Yunisrina Q. Yusuf Yusnidar Zainun Wahida Fithriani Zikra Hayati zulhelmi zulhelmi