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Tinjauan Yurisdis Penyelesaian Sengketa Pajak Di Indonesia Noor Ihsan, Reza; Adisty Indallah, Salsabila; Nazwa Alwisyah, Ahmad; Ningsih, Sartika; Bayu Kencono
PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Vol 12 No 1 (2024): PERAHU (PENERANGAN HUKUM) : Jurnal Ilmu Hukum
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/perahu.v12i1.1041

Abstract

Tax dispute resolution is a legal process that aims to resolve disputes between tax authorities and taxpayers regarding disagreements over tax obligations that arise. The administration stage involves negotiation and mediation efforts between the taxpayer and the tax authority with the aim of reaching a settlement agreement. If a settlement is not reached, the taxpayer can appeal to a court or special arbitration body appointed to resolve the dispute. In order to increase the effectiveness of tax dispute resolution, it is important to have a clear and transparent legal framework, as well as develop an efficient and fair process. This study aims to analyze the legal aspects of tax settlement in Indonesia with a normative approach. This study uses analytical methods and the results of the research show the important role of the tax authorities and the judiciary in the process of resolving tax disputes. Keywords: Taxpayers; Tax Authorities; Administration; Litigation.
PENERAPAN BIMBINGAN BELAJAR PADA SISWA SEKOLAH DASAR DI SDN 08 MELAYU PANGKU RAYA Asmawati, Asmawati; Evelina, Agnetia; Putri, Lutfia; Ayu, Ida; Ramadani, Reza; Rahmatullah, Farid; Marjuki, Marjuki; Elsa, Erika; Raudah, Raudah; Ningsih, Sartika; Rapinah, Nadia
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19202

Abstract

ABSTRAKBimbingan belajar kepada siswa dapat memotivasi siswa belajar walaupun berada di wilayah 3T (tertinggal, terdepan dan terluar). Hal ini dilakukan agar siswa lebih memahami pembelajaran ketika berada di kelas. Penelitian ini bertujuan untuk memberikan pendampingan bimbingan belajar sehingga dapat membantu siswa yang mengalami kesulitan dalam pelajaran matematika. Subjek pengabdian ini adalah siswa kelas 1-6 sekolah dasar. Jenis pengabdian ini adalah kualitatif. Hasil dari program pengabdian ini adalah bahwa siswa memerlukan bimbingan belajar di luar jam sekolah sebagai tambahan untuk memahami konsep pembelajaran dan dapat memperkuat pemahaman siswa mengenai pembelajaran yang di rasa sulit sehingga saat pembelajaran di sekolah maka siswa lebih cepat tanggap terhadap pembelajaran. Dan juga meminimalisir kegiatan siswa yang tidak bermanfaat diluar jam sekolah. Kata kunci: bimbingan belajar; penerapan; siswa sekolah dasar. ABSTRACTTutoring students so as to motivate students about the importance of learning even though they are in the 3T area (disadvantaged, frontier and outermost). This is done so that students better understand learning when in class. This research aims to provide tutoring assistance so that it can help students who have difficulty in math lessons. The subjects of this study were students in grades 1-6 of elementary school. This type of research is qualitative research. The results of this study are that students need tutoring outside of school hours as an addition to understanding learning concepts and can strengthen students' understanding of learning that is difficult so that when learning at school, students respond more quickly to learning. And also minimize students' activities that are not useful outside of school hours. Keywords: tutoring; implementing; elementary school student