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AKB (New Habit Adaptation) requires people, especially in Indonesia to carry out their usual activities by complying with health protocols during the COVID-19 pandemic. The government continues to develop new policies to protect its citizens, including urging the public to avoid crowds wherever they are, including in-office areas. The purpose of this research is to make a system design that can monitor the gathering activities of office employees according to government regulations, namely not filling a room with more than 50% of the maximum capacity of the room. The result of this research is a design of hardware and software as an interface device that can automatically count the number of people in a room with the help of an RFID (Radio-frequency identification) sensor. Besides, this system design is also able to store data of employees who are active in a room and detect their temperature, if the room's capacity is full, the door will automatically be locked and will not accept other employees to enter the room. The hope is that this design can help office management to always supervise points of office space that are often filled with employees so that it also helps the government so that people always avoid crowds.

ABSTRAKPenelitian ini bertujuan menganalisis Pajak Pertambahan Nilai (PPN) atas Perdagangan Melalui Sistem Elektronik (PMSE) mulai dari pengertiannya, kewajiban PPN konsumen sebelum dan sesudah aturan PPN PMSE terbit dan pajak yang timbul dari terbitnya aturan PPN PMSE tersebut. Jenis penelitian ini adalah penelitian kualitatif eksploratif. Data yang dibutuhkan adalah data primer berupa informasi dari narasumber penelitian. Pengumpulan data dilakukan dengan wawancara mendalam kepada beberapa narasumber. Metode analisis data dengan menggunakan pengkodean (coding) dan triangulasi. Narasumber penelitian ini dipilih baik dari praktisi juga akademisi. Hasil penelitian mengungkapkan bahwa PPN PMSE merupakan PPN yang dikenakan atas pemanfaatan Barang Kena Pajak Tidak Berwujud (BKPTB) dan/atau Jasa Kena Pajak (JKP) dari luar daerah pabean yang melalui perdagangan melalui sistem elektronik. Kewajiban konsumen sebelum aturan PPN PMSE terbit adalah melaksanakan penyetoran dan pelaporan secara mandiri sedangkan setelah aturan PPN PMSE terbit konsumen hanya harus membayar PPN yang terutang kepada Pemungut PPN PMSE. Tidak terdapat pajak baru yang timbul dari terbitnya aturan PPN PMSE, melainkan hanya mekanisme baru.ABSTRACTThis study aims to analyze the Value Added Tax (VAT) on Trading Through Electronic Systems (PMSE) starting from its understanding, consumer VAT obligations before and after the PMSE VAT rules are issued and taxes arising from the issuance of the PMSE VAT rules. This type of research is an exploratory qualitative research. The data needed is primary data in the form of information from research sources. Data collection was carried out by in-depth interviews with several sources. Data analysis method using coding and triangulation. The sources of this research were selected from both practitioners and academics. The results of the study revealed that PMSE VAT is a VAT imposed on the use of Intangible Taxable Goods (BKPTB) and/or Taxable Services (JKP) from outside the customs area through trade through the electronic system. The consumer's obligation before the PMSE VAT rules are issued is to make deposits and reports independently, while after the PMSE VAT rules are issued consumers only have to pay the VAT owed to the PMSE VAT Collector. There are no new taxes arising from the issuance of the PMSE VAT regulation, but only a new mechanism.