Penelitian ini bertujuan untuk menganalisis Pelaksanaan Online System Pajak Daerah Dalam Rangka Penerimaan Pajak Hiburan dan Pajak Restoran Pada Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Pusat Tahun 2014-2016. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini berupa data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah studi pustaka, observasi, wawancara dan dokumentasi. Hasil penelitian menyimpulkan bahwa (1) Pelaksanaan penerimaan Pajak Hiburan dan Pajak Restoran yang diterima melalui Online System Pajak Daerah, yaitu dimana Wajib Pajak dapat membayarkan tagihan pajaknya melalui CMS BRI, yang disediakan oleh Bank BRI. (2) Untuk persentase efektivitas penerimaan Pajak Hiburan tertinggi diraih pada tahun 2016 sebesar 63,35% dan persentase terendah terjadi pada tahun 2015 sebesar 35,84%. Untuk persentase efektivitas penerimaan Pajak Restoran tertinggi terjadi pada tahun 2014 sebesar 109,35% dan persentase terendah terjadi pada tahun 2015 sebesar 92,63%. (3) Hambatan-hambatan yang dihadapi dalam melaksanakan penerimaan Pajak Hiburan dan Pajak Restoran adalah masih kurangnya Tingkat Kepatuhan Wajib Pajak terhadap Tagihan Pajaknya dan terdapatnya Wajib Pajak yang masih kurang memahami Online System Pajak Daerah.
We present our study on the membership and age determination of M67 (NGC 2682), one of the oldest open clusters known to date. Proper motions and parallax of stars collected in the Gaia Early Data Release 3 are used to derive the cluster members by employing the Hierarchical Density-Based Spatial Clustering of Applications with Noise algorithm, which is further improved upon using a Gaussian Mixture Model. We calculate the position of the cluster centre and the parallax to be α = 08h51m24s±1m33s, δ = 11°49’12"±0°22’48" and 1.1497±0.06 mas respectively. The proper motion of the cluster is obtained to be μa
= −10.96 ± 0.20 mas/yr and μs
= −2.90 ± 0.19 mas/yr. Subsequently, we perform an isochrone fitting to the Color-Magnitude Diagram (CMD) of M67 source members by using the Automated Stellar Cluster Analysis tool (ASteCA). Our findings estimate the log age, metallicity (z), reddening (EB–V
), and distance modulus (m – M)0 to be 9.630 ± 0.033 log-years, 0.01865 ± 0.001, 0.037 ± 0.008, and 9.409 ± 0.031 respectively.
Background and Objective: Stunting, low birth weight, maternal death, and child mortality have all become public health issues in recent years, particularly in Semarang, Indonesia. Simultaneously, the COVID-19 pandemic is spreading. Between the years 2019 and 2021.
Methods: The Semarang City Health Service's secondary data analysis strategy was combined with a quantitative descriptive research methodology in this study. To evaluate numerical patterns in stunting, low birth weight, maternal death, and infant mortality in the data, simple regression were utilized.
Results: According to the findings, the trend of stunting (modeling results y = 35,236 x + 361.77) and maternal mortality (modeling results 0.0218x+1.2921) increased between 2019 and 2021, whereas the trend of low birth weight (modeling results y = - 0.5425x+60.008) and child mortality (modeling results y = -0.0028x+ 2.202) decreased. The number of low birth weight has the lowest trend value, while the stunting rate has the greatest.
Conclusion: Stunting rates increased, the low birth weight dropped, maternal mortality increased, and child mortality decreased in Semarang. The conditions of the Covid-19 epidemic have at least influenced this condition.
This study aims to analyze the Implementation of the Online Regional Tax System in the Context of Receiving Entertainment Taxes and Restaurant Taxes at the Regional Tax and Levies Agency for Central Jakarta City Administration in 2014-2016. This study uses a descriptive type of research with a qualitative approach. The data used in this study are primary data and secondary data. Data collection techniques used are literature study, observation, interviews and documentation. The results of the study conclude that (1) The implementation of Entertainment Tax and Restaurant Tax receipts received through the Regional Tax Online System, namely where Taxpayers can pay their tax bills through BRI CMS, which is provided by BRI Bank. (2) The highest percentage of Entertainment Tax revenue effectiveness was achieved in 2016 at 63.35% and the lowest percentage occurred in 2015 at 35.84%. The highest percentage of restaurant tax revenue effectiveness occurred in 2014 at 109.35% and the lowest percentage occurred in 2015 at 92.63%. (3) The obstacles faced in implementing the receipt of Entertainment Tax and Restaurant Tax are the lack of Compliance Level of Taxpayers with their Tax Collections and the presence of Taxpayers who still do not understand the Regional Tax Online System.
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