UMKM merupakan bentuk usaha kerakyatan untuk menopang perekonomian negara dimana di dalam masa pandemi Covid-19, UMKM merupakan usaha yang paling terdampak. Masalah klasik yang sering muncul adalah rendahnya tingkat pembayaran pajak oleh UMKM. Sehingga dengan PP No. 23 tahun 2018 yang berlaku 1 Juli 2018 dimana pemerintah menurunkan tarif pajak final bagi UMKM yang awalnya 1% menjadi 0.5% diharapkan mampu meningkatkan kesadaran WP untuk patuh membayar pajak pada masa pandemi covid-19. Dalam penelitian ini faktor-faktor yang diambil adalah Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System. Penelitian ini dilakukan pada Wajib Pajak UMKM di kota Semarang, Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar tingkat pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Populasinya adalah Wajib Pajak UMKM di Kota Semarang berjumlah 2.129 WP. Teknik pengambilan sampling menggunakan simple random sampling dengan rumus slovin didapatkan sampel berjumlah 95 WP. Alat analisis menggunakan regresi linier berganda dan uji asumsi klasik digunakan untuk menilai tingkat penyimpangan data. Hasil penelitian menunjukkan bahwa Sosialisasi Perpajakan dan Pelayanan Pajak tidak berpengaruh terhadap kepatuhan WP, sedangkan Pelaksanaan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Uji Koefisien Determinasi menyebutkan bahwa ketiga variabel mampu memberikan pengaruh terhadap kepatuhan wajib pajak sebesar 21.9%, sedangkan sisanya sebesar 79.1% dipengaruhi variabel lain diluar penelitian.
Depresi adalah suatu kondisi seseorang merasa sedih, kecewa saat mengalami suatu perubahan, kehilangan, kegagalan dan menjadi patologis ketika tidak mampu beradaptasi. Depresi merupakan suatu keadaan yang mempengaruhi seseorang secara afektif, fisiologis, kognitif dan perilaku sehingga mengubah pola dan respon yang biasa dilakukan. Major Depressive Disorder merupakan penyakit heterogen ditandai dengan perasaan depresi, anhedonia, perubahan fungsi kognitif, perubahan tidur, perubahan nafsu makan, rasa bersalah yang terjadi selama dua minggu, digambarkan dengan hilangnya ketertarikan atau kesenangan akan aktivitas yang biasa dilakukan dan merupakan penyakit dengan konsekuensi neurobiologis yang melibatkan perubahan struktural, fungsional dan molekuler di beberapa daerah otak. Maladaptif respon saraf, penolakan sosial, psikologis, dan tingkat fisiologis berinteraksi satu sama lain dengan faktor kerentanan lainnya, seperti riwayat depresi, tingkat stres kehidupan, faktor genetik, akan meningkatkan kerentanan seseorang terhadap depresi.
Despite the notion of eco-linguistics; ecology and language, has been extensively discussed until currently, its complexity invites studies to make further specific contribution to strengthening the underpinning theories. This paper aims to sustain the emergence of an ecological perspective in the Applied Linguistics by presenting a research finding which investigated the students' experience when joining an English course applying the Action-based (AB) and MALL. It begins with an overview of contextual background with an emphasis on the sophistication of industrial technology elsewhere including in particular EFL settings which influence demand on the capacity to communicate in the multi-language settings. It then clarifies a general understanding of the ecology of language and mobile-assisted language learning which is prone to that with sociocultural influence. The study reported in this paper used a survey method to 324 participants enrolling in 4 departments at a vocational college. Based on the findings, the application of Action-based (AB) and MALL had given some changes in the students' behavior which involve the nurture of ecological EFL learning habit through mobile technology, an increase of learning motivation, the improvement of English skills, the enhancement of content-knowledge, and the advancement of technological skill.
The purpose of this paper is to provide an ample discussion of the transformative potential and practice of blended learning in the context of the challenges faced by teachers in teaching during the Covid-19 era. This study deployed qualitative design with several data collecting methods; observation, interview, documentation, and library study. The results showed that, because of the pandemic, a shift to the need to restructure students learning' activities and experience occurs transformative potential and practice of blended learning are analyzed. In addition, administrative and leadership issues (including policies) are addressed. The conclusion is that blended learning is in line with the values of traditional learning in higher education institutions and has provided a significant contribution to the efficiency of meaningful learning experiences. In addition, further studies regarding research and developments on different blended learning models and their effectiveness are needed.
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