Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak. Responden dalam penelitian ini adalah para pegawai pajak (fiskus) di KPP Pratama wilayah Batam Utara. Jumlah pegawai pajak yang menjadi sampel penelitian ini adalah 42 pegawai pajak dari Kantor Pelayanan Pajak Pratama di wilayah Batam Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus, sedangkan metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terbukti berpengaruh positif signifikan terhadap penerimaan pajak.. Kata Kunci : Kewajiban kepemilikan NPWP, pemeriksaan pajak, penagihan  pajak dan penerimaan pajak

Mangrove forests are natural resources in coastal areas that have an important role in terms of social, economic and ecological aspects. However, the utilization of the mangrove ecosystem makes it vulnerable to damage. This study aims to determine the level of public knowledge of the economic, ecological benefits and damage that happened to mangrove areas in Tarakan City. The scoring method was used to determine the total score or the total score of the respondents’ answers, which amount to 50 people. that the community’s knowledge of the economic benefits of mangrove forests was categorized as know for the benefits of mangroves as firewood, mangrove areas as a place for settlement, mangroves as a place to get fish and mangrove benefits as aquaculture areas with total scores of 226, 200, 232,230 respectively. However, the level of community knowledge about the benefits of mangroves as a medicinal ingredient obtained a total score of 164, which means the level of community knowledge was in the doubtful category. While the level of community knowledge of the ecological benefits of mangrove forests as coastline guards, sea wave barriers, sea wind protectors, and animal breeding sites were included in the category of “Know” with a total score of 228, 224, 234, 240 respectively, but the level of knowledge The community regarding the benefits of mangroves that can manage household waste was in the “doubtful” category with a total score of 128. The community was aware of the damage to mangrove forest ecosystems caused by garbage, logging / mangroves, expanding aquaculture, settlements and increasing population. with a total score of 234,232, 210,228 and 200 levels of knowledge, respectively, which are included in the “Know” category.

The purpose of this research was to understand the carrying capacity of Kayan and Sembakung watershed in North Borneo Province, the carrying capacity in providing clean water and how was the trend of the carrying capacity of the water supply in the Kayan and Sembakung watersheds, which were the basis for food supply. The study area was the Kayan and Sembakung watersheds in the administrative area of North Kalimantan Province using an “ecosystem services” approach. The results of the research were as follows: (1) the Kayan and Sembakung watersheds in North Kalimantan Province were dominated by areas that have “high” carrying capacity in providing food; (2) The Kayan Watershed in North Kalimantan Province was dominated by areas that have a “moderate” environmental carrying capacity in water supply, while for the Sembakung watershed it was dominated by areas that have a “high” environmental carrying capacity in water supply; and (3) The carrying capacity of the downstream areas of the Kayan and Sembakung watersheds in the provision of clean water tended to be “Very Low” when the carrying capacity of the downstream ecosystems in the Kayan and Sembakung watersheds as food providers was “High”.

Sweet corn is one of the food commodities produced by farmers in Indonesia. In sweet corn cultivation, farmers face the risk of production originating form fertilizers, pets and weather changes. Production risks include the decrease of quality and quantity of production and farmers experiencing losses. The purposes of this study were to identify sources of farming production risk, to analyze the probabilities and impacts of risk sources, to formulate the overcoming risk strategies risk of sweet corn farming production. A total of 50 corm farmers were involved. The collected data were analyzed by using descriptive analysis, probability and impact analysis, the Z-score and Value at Risk (VaR). The biggest source of risk was pest attack with a probability of 9.63% and an impact of Rp 562.102,64/hectare followed by fertilizer with a probability 6.55% and an impact of Rp 536.600,03/hectare and weather/climate change with a probability of 2% and an impact of Rp 337.150,10/hectare. The preventive strategies used to handle pest risk sources were land sanitation and mitigation strategies, namely the provision of pesticides and insect for grasshoppers. Mitigation strategy was used to handle fertilizer risk that improving farmers’ skills in fertilizing and giving the right type of fertilizer and dosage. As for climate/climate change, the preventive strategies used wark making drainage, making high beds, watering and growing or accumulating roots.

Ancaman virus Corona jenis baru (SARS-CoV 2) penyebab Coronavirus Disease (Covid-19) masih belum menunjukkan tanda-tanda akan berakhir. Cara lain yang dapat dilakukan menghadapi pandemi ini dengan mengkonsumsi jamu atau simplisia nabati dengan maksud agar daya tahan dan imunitas tubuh meningkat. Namun demikian terbatasnya informasi khususnya dalam menjaga dan meningkatkan imunitas tubuh, maka diperlukan sosialisasi pada masyarakat  akan pentingnya imunitas tubuh di masa pandemi ini, salah satunya dengan mengkonsumsi vitamin dan suplemen, misalnya vitamin C yang terdapat pada buah dan mengkonsumsi bahan pangan fungsional, yaitu makanan/minuman yang tidak hanya sekedar mencukupi kebutuhan akan nutrisi saja namun juga dapat memberikan efek terhadap Kesehatan tubuh. Kegiatan ini bertujuan memberikan tambahan pengetahuan dan wawasan tentang Bahan Pangan Potensial Sebagai  Imun  Booster  dan cara mengolahnya sebagai Peluang Usaha di Masa Pandemi Covid-19 yaitu kepada institusi mitra anggota Pusat Kegiatan Belajar Masyarakat (PKBM) Al Marhamah Kota Tarakan. Kegiatan ini dilakukan dengan metode pelatihan dan pendampingan. Adapun hasil dari kegiatan ini berdasarkan kuisioner yang dibagikan kepada peserta pelatihan adalah: 1) Peserta pelatihan memiliki persepsi yang positif terhadap pelatihan yang diberikan; 2) Peserta mendapatkan wawasan dan pengetahuan baru tentang Bahan Pangan Potensial Sebagai  Imun  Booster  dan cara pengolahannya; 3).Peserta mendapatkan ketrampilan dan pengalaman baru setelah mengikuti kegiatan pelatihan ini, hal ini terbukti dengan respon positif peserta yang tertarik untuk membuka peluang usaha dengan mengolah bahan pangan potensial menjadi jamu/minuman serbuk jahe instan.