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Pengaruh Sistem Digitalisasi Administrasi Perpajakan, Kompetensi Penggunaan, Kesiapan Penerapan Single Identity Number (SIN) Terhadap Ketepatan Pelaporan Perpajakan Berliani, Annisa; Hartati, Lesi; Munandar, Aris
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26147

Abstract

This study aims to analyze the influence of the digitalization of tax administration systems, user competence, and readiness for implementing the Single Identity Number (SIN) on the accuracy of tax reporting among employees of the Population and Civil Registry Office of South Sumatra Province. A quantitative approach was applied by collecting data through questionnaires from 51 respondents. The findings reveal that all three independent variables significantly affect tax reporting accuracy. Digital tax administration enhances reporting efficiency, user competence reduces errors, and SIN implementation readiness strengthens data integration and reporting accuracy. This research offers strategic insights for improving tax compliance through administrative system development and employee training
Kajian Yuridis Undang ¬- Undang Nomor 2 Tahun 2012 tentang Pengadaan Tanah bagi Pembangunan untuk Kepentingan Umum dalam Putusan Mk.50/Puu-X/2012 Berliani, Annisa; Sutrisno, Hafiz; Heriyanti, Yuli
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 1 No. 1 (2023): February - May 2023
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v1i1.2

Abstract

This study aims to find out how the legal protection of citizens' constitutional rights against land expropriation for the public interest by the state. The formulation of the problem proposed is first, why the applicant filed a review of Law no. 2 of 2012 concerning land acquisition for development in the public interest to the Constitutional Court and second, the basis for consideration of the constitutional judges in the Constitutional Court's decision no. 50/PUU-X/2012 which rejected the applicant's application. Using the research method of juridical normative analysis, with this approach we can describe and describe how the legal protection of citizens' constitutional rights against land expropriation for the public interest by the state. The research data was collected by means of a literature study using a conceptual approach. The results of the study concluded that first, Law no. 2 of 2012 is considered to ignore the interests of the community for the sake of business interests by certain groups so that the state is considered to have legalized the seizure of people's land which will cause the lower class people to suffer and secondly, the applicant's arguments have no legal basis. According to the Constitutional Court Judge, although the state provides opportunities for the private sector to be able to participate in fulfilling the public interest, the state can still determine policies related to the public interest, for example in setting toll rates managed by the private sector, so that the private sector cannot fully determine road tariffs by themselves. the toll road that is the investment of the person concerned. This study recommends the need for improvements and reforms in drafting the law should consider more input from the community, especially those who will be affected by the regulation, so that there are no lawsuits from the community.
INOVASI NUGGET SEHAT DENGAN KOMBINASI WORTEL DAN OATMEAL DI DESA TAPUS Wijaya, Hendra; Pratama, Wahyu Riski; Yanti, Rina Dwi; Berliani, Annisa; Nurkholis, Kgs. M .; Lazuarni, Shafiera; Haidir, Hala
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34938

Abstract

Upaya untuk menyediakan pilihan pangan yang lebih sehat yang memadukan produk lokal yang menyehatkan dengan teknologi pengolahan mutakhir disebut Inovasi Nugget Sehat Desa Tapus dengan Kombinasi Wortel dan Oatmeal. Wortel dan oatmeal adalah elemen utama dalam proyek penelitian ini, yang bertujuan untuk menciptakan nugget lezat dan padat nutrisi. Oatmeal memberikan manfaat kesehatan yang sebanding dengan wortel, ditambah tambahan protein dan serat. Wortel terkenal dengan kandungan vitamin A-nya yang tinggi. Sedangkan untuk nugget biasa, yang biasanya memiliki lebih sedikit komponen menyehatkan, kedua elemen ini dipilih untuk meningkatkan kandungan nutrisi pada nugget dan menawarkan alternatif yang lebih sehat. Dengan melibatkan masyarakat dalam tahap produksi dan pemasaran, program ini dilaksanakan di Desa Tapus. Pertama, masyarakat desa mendapat pengarahan cara menyiapkan nugget bergizi, meliputi penanganan bahan baku, pengolahan, dan penyajian yang menarik secara visual. Penerapan prinsip dan standar higienis untuk kualitas produk mendapat penekanan khusus selama prosedur ini. Berdasarkan temuan inovasi ini, masyarakat memberikan respons yang baik terhadap nugget bergizi yang terbuat dari gandum dan wortel. Produk ini tidak hanya membantu masyarakat setempat menjadi juru masak yang lebih berpengetahuan dan terampil, namun juga membuka prospek usaha baru yang dapat meningkatkan perekonomian masyarakat setempat. Selain menciptakan prospek pasar baru bagi produk pangan sehat di Desa Tapus, inovasi ini juga diharapkan dapat mendorong pola makan sehat di masyarakat