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Evalution of Individual Tax Receipts During The Covid-19 Pandemic at the Manado Pratama Tax Service Office PERTIWI, Rini; KALANGI, Lintje; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.451

Abstract

Tax revenue is the main source to increase state revenue. Therefore, to increase tax revenue, one of the efforts made by the government is that taxpayers are entrusted with calculating, depositing and reporting their payable taxes. Impact on sources of funds and spending. This happened due to the impact of the COVID-19 pandemic. The various new policies that have been established by the government to combat the ongoing COVID-19 pandemic are of course closely related to revenue from the tax sector and state spending to fund COVID-19 prevention. This study aims to determine individual tax revenue during the COVID-19 pandemic at Manado Pratama Tax Service Office. The method used in this research is a descriptive qualitative research method. Sources of data used are primary data and secondary data. The results of the study show that individual tax revenues have decreased significantly in 2020 during the COVID-19 pandemic compared to the years before the COVID-19 pandemic.
DIVERSITY OF MOLLUSCA FILUM IN MEURAXA DISTRICT BANDA ACEH CITY AS A REFERENCE FOR INVERTEBRATED ZOOLOGICAL COURSES Pertiwi, Rini; Aini, Qurratu; Hanum, Ulia; Suwarniati, Suwarniati
Jurnal Biologi Sains dan Kependidikan Vol 1, No 1, Mei (2021): BIOSAINSDIK : Jurnal Biologi Sains dan Kependidikan
Publisher : Prodi Tadris Biologi Fakultas Agama Islam Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/biosainsdik.v1i1.1019

Abstract

This study aims to determine the types of animals from the mollusca phylum, habitat and to make the types of animals from the mollusca phylum as references in the Invertebrate Zoology course which is designed in the form of a pocket book. This research was started from April to June 2016, sampling of the phylum Mollusca was carried out in the Meuraxa District area of Banda Aceh city. In this study, sampling was carried out using the plot method and transect method in three predetermined observation areas. The first observation area is in the village of Alue Deah Tengoeh, the second area is in the village of Cot Lamkuweuh, and the third area is in the village of Lamjabat. Data analysis was carried out by describing each type of animal found in the Mollusca phylum. Furthemore, to determine the level of diversity of animal species from Mollusca phylum found in Meuraxa District, Banda Aceh city, the Shannon Wiener (H) diversity index was used. The results showed that the types of animals from the Mollusca phylum were 276 individuals consisting of 2 classes, 8 ordo and 11 families with 16 spesies. The results of the analysis of the diversity index shaw the value of H = 1.601, which means that the diversity level of Mollusca phylum in the Meuraxa District, Banda Aceh City is moderate, with an evenness index of E = 0.5 which means that the distribution of each type of animal from Mullusca phylum in each research area is relatively evenly distributed.