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All Journal MUSTEK ANIM HA Amnesty: Jurnal Riset Perpajakan
Yaqin, Muh Ainul
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Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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Monitoring Suhu, Vibrasi dan Arus Motor Induksi 3 Fasa Buwarda, Sukriyah; Lutfi, Lutfi; Yaqin, Muh Ainul
MUSTEK ANIM HA Vol 12 No 02 (2023): MUSTEK ANIM HA
Publisher : Faculty of Engineering, Musamus University, Merauke, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mustek.v12i02.5455

Abstract

Monitoring suhu, vibrasi dan arus motor induksi 3 fasa di industry umumnya masih dilakukan secara manual menyebabkan pengawasan menjadi kurang efektif. Penelitian ini dilakukan untuk mencari alternatif metode monitoring yang lebih efektif dan efisien menjadi system monitoring otomatis. Penelitian ini bersifat eksperimental yang dilakukan melalui dua tahap yaitu tahap simulasi alat serta tahap rancang bangun alat kemudian dilanjutkan dengan pengujian. Alat ini menggunakan sensor MLX90614 sebagai sensor suhu, sensor piezoelektrik sebagai sensor vibrasi dan sensor PZEM 004T. Wemos D1 Mini berfungsi sebagai modul wifi dan digunakan aplikasi thingspeak yang berfungsi sebagai media tampilan web yang menampilkan parameter yang dimonitor. Pengukuran suhu dengan sensor MLX90614 diperoleh rata-rata 55,58°C. Pengukuran vibrasi dengan sensor piezoelektrik didapatkan rata-rata 9,1 mm/s dan pada pengukuran arus dengan sensor PZEM 004T didapatkan rata-rata pada 0,11 Ampere. Pada pengujian mematikan motor secara otomatis dengan memberikan batas suhu maksimal ketika suhu terdeteksi lebih besar atau sama dengan 80°C maka buzzer dan lampu indikator akan aktif dan ketika kecepatan vibrasi terdeteksi lebih besar atau sama dengan 11 mm/s motor mati maka buzzer dan lampu indikator akan aktif.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sudirman, Sitti Rahma; Widayati, Nurfiza; Fitria, Yunita; Yaqin, Muh Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sudirman, Sitti Rahma; Widayati, Nurfiza; Fitria, Yunita; Yaqin, Muh Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
Co-Authors Buwarda, Sukriyah Fitria, Yunita Jayawarsa, A.A. Ketut Sudirman, Sitti Rahma Widayati, Nurfiza