bluuebunny/crossref_metadata_2025_split huggingface dataset:
MENAKAR KUALITAS PEMERIKSAAN PAJAK DALAM SENGKETA PAJAK
Authors: Anta Kusuma I Gede Komang Chahya Bayu 
Published: December 2021

Penerapan self assessment, DJP berwenang melakukan pemeriksaan atas SPT Wajib Pajak yang sudah dilaporkan. Surat ketetapan pajak yang diterbitkan hasil pemeriksaan terdapat sengketa pajak dan upaya hukum yang diajukan sebagian besar dikabulkan oleh Pengadilan Pajak. Tujuan penelitian ini, untuk mengetahui timbulnya sengketa pajak dan kualitas hasil pemeriksaan agar temuan pemeriksaan dapat dipertahankan. Penelitian ini, deskriftif kualitaif bertujuan menggambarkan, meringkas berbagai kondisi, situasi, fenomena realitas sosial yang terjadi di masyarakat dalam kaitannya dengan pemeriksaan dan sengketa pajak. Hasil penelitian menemukan, pertama standar pemeriksaan sebagai capaian minimum yang harus dicapai dalam pemeriksaan yaitu temuan pemeriksaan yang didukung bukti pemeriksaan dan dasar hukum yang berlaku. Kedua, Wajib Pajak mengajukan upaya hukum untuk kepastian hukum dan meyakini kewajiban perpajakan ditetapkan sesuai kenyataan dan peraturan pajak. Ketiga, Hasil pemeriksaan berkualitas apabila didukung bukti pemeriksaan berdasarkan hasil pengujian teknik pemeriksaan dan pengumpulan bukti secara kompeten yang cukup dan dapat digunakan sebagai alat bukti di Pengadilan Pajak
WITHHOLDING TAX ATAS BUNGA DALAM TRANSAKSI FINANCIAL TECHNOLOGY LENDING
Authors: Sulfan Sulfan 
Published: December 2021

ABSTRACTFintech Lending in Indonesia is developing very rapidly which is marked by the accumulation of loans up to June 2019 reaching Rp44.8 trillion. Borrowers are generally individuals and Micro, Small and Medium Enterprises (MSMEs) with a total of 9.7 million borrowers. There are indications of problems with taxation of interest income in the withholding tax mechanism. The purpose of this study is to get an idea of the extent of the Fintech Lending business process so that it is known to the parties who are obliged to withhold Article 23/26 Income Tax on interest income in the withholding tax mechanism. This study concludes that there are difficulties in applying the mechanism of withholding tax through withholding income tax Article 23/26 so that it can be proposed to be subject to final taxation of interest income in Fintech Lending transactions. ABSTRAKFintech Lending di Indonesia berkembang sangat pesat yang ditandai akumulasi pinjaman sampai dengan Juni 2019 mencapai Rp44,8 triliun. Umumnya peminjam adalah perorangan dan Usaha Mikro, Kecil, dan Menengah (UMKM) dengan total 9,7 juta peminjam. Terdapat indikasi permasalahan pengenaan pajak atas penghasilan bunga dalam mekanisme withholding tax. Tujuan penelitian ini untuk mendapat gambaran sejauhmana proses bisnis Fintech Lending sehingga diketahui pihak-pihak yang berkewajiban sebagai pemotong PPh Pasal 23/26 atas penghasilan bunga dalam mekanisme withholding tax. Penelitian ini menyimpulkan bahwa terdapat kesulitan penerapan mekanisme withholding tax melalui pemotongan PPh Pasal 23/26, sehingga dapat diusulkan untuk dikenakan pemajakan yang bersifat final atas penghasilan bunga dalam transaksi Fintech Lending.
ATTAINING THE DEMOGRAPHIC BONUS IN INDONESIA
Authors: Warsito Teguh 
Published: December 2021

Indonesia is experiencing the demographic bonus when the proportion of a working-age population is higher than a non-working-age population. This bonus will achieve its peak in 2030, then the proportion will decrease gradually. After that, Indonesia will face the demographic burden. Demographic bonus is very important to be utilized since it gives an opportunity to boost economic growth. However, after this bonus happens, the problems will arise in the demographic burden period. This paper will analyze demographic phenomena and offer several policies that can be taken by the government to attain the bonus and to lessen the bad impact of the burden using literature review analysis. According to the results of this paper, the government should focus on decreasing an unemployment rate, providing social infrastructure, and educating people.
PEMETAAN PERMASALAHAN PENYALURAN BANTUAN SOSIAL UNTUK PENANGANAN COVID-19 DI INDONESIA
Authors: Rahmansyah Wildan , Qadri Resi Ariyasa , Sakti RTS Ressa Anggia , Ikhsan Syaiful 
Published: December 2021

This study aims to investigate the problem mapping on social aid distribution in Indonesia for COVID-19 handling. The administration of social assistance program by the Government has been executed for 6 months yet confusing and slow to be accepted by the society. This research implemented the literature and social media review as methodology of research by giving a meaning towards secondary data. The result of this study provided a problem mapping and unveiling the problem root cause cause regarding various social assistance programs conducted by the Government. The result of this study suggested that there are several social assistance problems identified consisting of the issues of budget allocation in different ministries, unintegrated recipient data issues, and problems of the social assistance distribution system. This study implies that the government should take cooperation, coordination and harmonization between the central government, the district, and private institutions to be precise, effective and efficient and supported by a good system, integrated, transparent and accountability in the distribution of the social aid. . Penelitian ini dilakukan untuk melakukan pemetaan permasalahan penyaluran bantuan sosial oleh pemerintah. Pemberian bantuan sosial tersebut sudah dilakukan selama 6 bulan tetapi terkesan membingungkan, lambat diterima oleh masyarakat dan tidak tepat sasaran. Penelitian ini menggunakan metode penelitian kualitatif berbasis studi literatur, yaitu metode riset yang berorientasi pada pengumpulan data sekunder dari berbagai sumber untuk dikembangkan menjadi suatu pengetahuan baru. Hasil dari penelitian ini berupaya memberikan gambaran mengenai peta permasalahan dan penyebab utama dari berbagai carut marut permasalahan program bantuan sosial pemerintah dalam rangka penanganan COVID-19. Permasalahan peyaluran bantuan sosial yang terjadi antara lain yaitu masalah alokasi anggaran ditiap kementerian berbeda, masalah data penerima bantuan yang tidak terintegrasi, dan masalah sistem penyaluran bantuan sosial tersebut. Implikasi dari peneltian ini adalah dibutuhkan kerjasama, koordinasi dan harmonisasi antara pemerintah pusat, daerah, dan lembaga swasta agar tepat sasaran, efektif dan efisien serta didukung oleh sistem yang baik, terintegrasi, transparan dan akuntabilitas dalam penyaluran bansos tersebut.
ENVIRONMENTAL TAX: PRINCIPLES AND IMPLEMENTATION IN INDONESIA
Authors: Safitra Dhian Adhetiya , Hanifah Afif 
Published: December 2021

The Covid-19 pandemic and the failure to achieve tax targets over the past 5 years prompted the need to find a new tax base. Environmental tax can be an option for state revenue. This study lists the advantages and challenges of implementing environmental taxes in Indonesia. Apart from that, this research also tries to examine the regulations that might encourage the implementation of environmental taxes in Indonesia. This study finds that the environmental tax applied in Indonesia has not met the criteria generally accepted in the international community.
Sistem Pakar Diagnosa Penyakit pada Hewan Kucing Berbasis Web
Authors: Ramadhan Faiz Zaki , Aditya Gilang , Nainggolan Purnama Dileon Yamora , Adhinata Faisal Dharma 
Published: December 2021

Tahun 2018 Rakuten Insight menyurvei hewan jinak di Asia. Survei diikuti 97.000 responden dari benua asia timur dan asia tenggara. bahwa 59% orang memiliki binatang peliharaan. Dari banyaknya peliharaan, kucing menjadi pilihan, terutama diIndonesia. sebanyak 47% orang memelihara kucing. Kucing terkadang sering terkena penyakit, dan kita suka bingung apa yang terjadi dengan hewan kita, dan bagaimana cara kita bisa mengobatinya, terutama kota yang tidak memiliki rumah perawatan hewan. Untuk mengetahui penyakit apa yang diderita kucing, diperlukan informasi medis untuk mengetahui itu, sedangkan yang kita tahu masih sangat terbatas. akibatnya dibutuhkan sistem guna menyampaikan pengetahuan seperti seseorang pakar, penulis membuat sistem dimana berisi pengetahuan seseorang ahli penyakit pada kucing, agar masyarakat yang awam dapat mengetahui jenis penyakit serta penyembuhanya, rancangan sistem pakar menggunakan metode Naïve Bayes dimana pengklasifikasian probabilitasnya sederhana. keuntunganya naïve bayes hanya membutuhkan data kecil pelatihan untuk proses klasifikasi yang diperlukkan untuk parameter dalam membantu membuat sistem identifikasi penyakit. hasil contoh, kita menginputkan gejala-gejala seperti bulu rontok, lingkaran merah pada kulit, serta bercak putih seperti ketombe, dimana merupakan gejala pernyakit kadas seperti yang ada disystem. Hasil penelitian menunjukkan diagnosa penyakit kucing menggunakan naïve bayes dapat menghasilkan akurasi 93%.
Altering muscle activity in the lower extremities by bipedal landing with different drop tasks and shoes
Authors: Yang Yang , Yu Changxiao , Yang Chenhao , Deng Liqin , Fu Weijie 
Published: December 2021

BACKGROUND: The ability of the lower-extremity muscle activation directly affects the performance and in turn interacts with the loading conditions of the muscle itself. However, systematic information concerning the characteristics of lower-extremity muscle during landings is lacking. In particular, the landing height and shoes are also important factors based on the actual situation, which could further contribute to understanding the neuromuscular activity and how biochemical response of the body tissues to double-leg drop landings. OBJECTIVE: The study was to investigate the effects of landing tasks on the activation of lower-extremity muscles and explore the relationship among movement control, landing heights, shoe cushioning, and muscle activities. METHODS: Twelve male basketball players were recruited to perform drop jump (DJ) and passive landing (PL) from three heights (30, 45, and 60 cm) while wearing highly-cushioned basketball shoes (HC) and less-cushioned control shoes (LC). EMG electrodes were used to record the activities of the target muscles (rectus femoris, vastus lateralis, biceps femoris, tibialis anterior, and lateral gastrocnemius) during the landing tasks. RESULTS: Pre- and post-activation activity of the lower-extremity muscles significantly decreased during PL compared with those during DJ ([Formula: see text] 0.05). No significant shoe effects on the characteristics of muscle activation and coactivation during DJ movements were observed. However, the participants wearing LC showed significantly higher muscle post-activation ([Formula: see text] 0.05) at the three drop heights during PL compared with those wearing HC. Coactivation of the ankle muscles was higher in LC than in HC during 30-cm PL ([Formula: see text] 0.05). CONCLUSIONS: The activation patterns of lower-extremity muscles can be significantly influenced by landing types. Highly-cushioned basketball shoes would help reduce the risk of injuries by appropriately tuning the muscles during the PL.
Monitoring analysis and environmental assessment of mine subsidence based on surface displacement monitoring
Authors: Ding Kuo , Li Hui 
Published: December 2021

Over the past several years, a metal mine by block caving method has experienced a long-term and progressive surface deformation and fracturing, and then we start our investigation based on this background. The location of surface rupture was based on a series of mapping activities and the deformation data was collected by GPS from 2013 to 2016. In this paper, emphasis was put on the analysis of the fissures, deformation and stress of surface subsidence. Results reveal the diversity magnitude and structural features of surface deformation and ground fissures. In addition, the time dependent behavior is comprehended and the subsidence zone reflects different types of time-displacement curve – regressive phase, steady phase and progressive phase, all these achievements indicate the complexity and diversity of the subsidence zone. On the other hand, stress calculation which inspired from the mechanical model of the cracking of hole wall is carried out, it is meaningful to understand the relation between fracture features, displacement vectors and horizontal stress.
Design of a spray dedusting system with variable particle size
Authors: Li Guan , Wang Biao , Bu Xiangli , Wang Di , He Jingkang 
Published: December 2021

This paper proposes a spray control system with variable particle size to address the inaccuracy of droplet size control in the existing spray dedusting system. A PID control algorithm with stable air and water pressure is adopted to ensure droplet size uniformity. An experimental device of the droplet control system is built in the laboratory to verify the algorithm’s effectiveness. Experiments were conducted using PLC as the core controller to verify the influence of different types of nozzles on the droplet size under the same air pressure and water pressure through experiments. The results show: (1) the systems droplet size range is 8–200 μm, which meets the dust removal conditions of respirable dust and is suitable for dust removal. (2) When measured under identical experimental conditions, the droplet size decreases as the nozzle angle increases. It was shown that the spray system combined with various sprinklers can achieve full droplet size coverage and improve the efficiency of dust-fall. It provides a solution for the existing dust removal system to flexibly change the droplet size according to the dust size.
Combining inhibitory and facilitatory repetitive transcranial magnetic stimulation (rTMS) treatment improves motor function by modulating GABA in acute ischemic stroke patients
Authors: Chen Qing-Mei , Yao Fei-Rong , Sun Hai-Wei , Chen Zhi-Guo , Ke Jun , Liao Juan , Cai Xiu-Ying , Yu Li-Qiang , Wu Zhen-Yan , Wang Zhi , Pan Xi , Liu Hao-Yu , Li Li , Zhang Quan-Quan , Ling Wei-Hua , Fang Qi 
Published: December 2021

Background: The combination of inhibitory and facilitatory repetitive transcranial magnetic stimulation (rTMS) can improve motor function of stroke patients with undefined mechanism. It has been demonstrated that rTMS exhibits a neuro-modulatory effect by regulating the major inhibitory neurotransmitter γ-aminobutyric acid (GABA) in other diseases. Objectives: To evaluate the effect of combined inhibitory and facilitatory rTMS on GABA in the primary motor cortex (M1) for treating motor dysfunction after acute ischemic stroke. Methods: 44 ischemic stroke patients with motor dysfunction were randomly divided into two groups. The treatment group was stimulated with 10 Hz rTMS at the ipsilesional M1 and 1 Hz rTMS at the contralesional M1. The sham group received bilateral sham stimulation at the motor cortices. The GABA level in the bilateral M1 was measured by proton magnetic resonance spectroscopy (1H-MRS) at 24 hours before and after rTMS stimulation. Motor function was measured using the Fugl-Meyer Assessment (FMA). The clinical assessments were performed before and after rTMS and after 3 months. Results: The treatment group exhibited a greater improvement in motor function 24 hours after rTMS compared to the sham group. The increased improvement in motor function lasted for at least 3 months after treatment. Following 4 weeks of rTMS, the GABA level in the ipsilesional M1 of the treatment group was significantly decreased compared to the sham group. Furthermore, the change of FMA score for motor function was negatively correlated to the change of the GABA:Cr ratio. Finally, the effect of rTMS on motor function outcome was partially mediated by GABA level change in response to the treatment (27.7%). Conclusions: Combining inhibitory and facilitatory rTMS can decrease the GABA level in M1, which is correlated to the improvement of motor function. Thus, the GABA level in M1 may be a potential biomarker for treatment strategy decisions regarding rTMS neuromodulatory interventions.
Recycled Refractory Brick as Aggregate for Eco-friendly Concrete Production
Authors: KHATTAB Mohammed , HACHEMI Samya , Al Ajlouni Mohammad Fawzi 
Published: December 2021

The amount of construction and demolition waste continues to increase year by year.These wastes have a significant harmful influence on the environment; refractory brick is among of these wastes. this paper concerns the reuse of refractory brick wastes to produce an eco-friendly concrete. To achieve this objective,coarse and fine Natural Aggregates (NA) were partially replaced with recycled Refractory Brick Aggregates (RBA). According to the design of experiment, two families of mixes were prepared and tested: the first mixes was made with coarse and fine NA (as reference concrete) and the second mixes made by replacing 20% of coarse and fine NA by coarse and fine RBA. For each of the mentioned families, three cement dosages of 350 kg/m3 , 400 kg/m3 , 450 kg/m3 were investigated. A series of experiments including water porosity, density, Ultrasonic Pulse Velocity (UPV) and compressive strength were assessed. Observed results indicate that the use of coarse and fine RBA had a relatively influence on the water porosity and UPV of concrete. However, the use of coarse and fine RBA produces a slightly decreased the density of concrete (below 2%). Moreover, the use of coarse and fine RBA in concrete improved the compressive strength. Hence, coarse and fine RBA can be successfully used to produce concrete with acceptable properties.
Analisis Faktor-Faktor yang Mempengaruhi Minat Beli Konsumen: Studi Pada Online Shop Shopee
Authors: Achsa Andhatu , Dewi Mey Sinta Etika 
Published: December 2021

Pada saat ini kebanyakan orang lebih memilih untuk berbelanja di situs online karena keamanan, kemudahan, kepercayaan, dan pengalaman berbelanja yang di tawarkan oleh situs online. Tujuan dari penelitian ini yaitu untuk menganalisis faktor-faktor yang dapat mempengaruhi minat beli konsumen pada situs belanja online Shopee, faktor-faktor tersebut diantaranya yaitu faktor keamanan, faktor kemudahan, faktor kepercayaan, dan pengalaman berbelanja. Pada penelitian ini penulis memilih warga Desa semingkir yang berjumlah 3000 orang untuk dijadikan sebagai populasi atau objek yang akan diteliti. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling, dimana responden memiliki kemampuan yang sama dalam mengaplikasikan situs belanja online dijadikan sebagai kriteria, sehingga didapat jumlah sampel yang digunakan yaitu sebanyak 91 sampel. Dalam penelitian ini metode analisis yang digunakan yaitu melalui wawancara, observasi, dan studi pustaka. Hasil penelitian yang didapat menunjukkan bahwa faktor keamanan dengan rata-rata bobot sebesar 94,8%, faktor kemudahan dengan rata-rata bobot 70,3%, faktor kepercayaan dengan rata-rata bobot sebesar 93%, dan pengalaman berbelanja dengan rata-rata bobot 59,3% dapat menarik minat beli konsumen di situs online shop Shopee.

Kata kunci : Minat Beli Konsumen, Online Shop, Shopee
PROFILE OF SINONASAL TUMOR PATIENT IN ADAM MALIK GENERAL HOSPITAL 2016-2018
Authors: Ulya Ulfatul , Ashri Yudhistira  , Rambe Andrina Y.M , Yetty Machrina  
Published: December 2021

Abstract. Sinonasal tumor is a neoplasm that arises from nasal and paranasal sinus tissue. It is rarely found, only <3% of all malignancy in head and neck, and 1% of all malignancy in the body. Although it is rarely found, it can cause serious complication in adult. Unspecific sign and symptoms of sinonasal tumor often make the patients ignore the disease. It leads to the diagnosis of this disease becomes late and the patients come to the doctor in advanced stage. This research was conducted to know about the profile of sinonasal tumor patients in H. Adam Malik Medan Hospital on 2016-2018. The study was a descriptive study with retrospective approach. The data used are secondary data taken from medical records. The data were analyzed using a statistical application programs. Sinonasal tumor patients in RSUP HAM Medan are 158 patients, where 95 patients met the inclusion criteria, consisting of 24 benign tumors (25,3%) and 71 malignant tumors (74,7%). The majority of patients are male (71,6%), and the highest age group in in 51-60 years old (31,6%). The main complaints felt by the patients were nasal symptoms (64,2%), the location of tumors mostly found in nasal cavity (50,5%), the most histopathological type is NKSCC (43,2%), the most occupation is self-employment (26%), and the treatment of the patients are surgery (29,5%).
Keyword: Sinonasal Tumor, Profile, Sinonasal Cancer
BREAST CANCER PROFILE IN VERY YOUNG WOMEN AT HAJI ADAM MALIK GENERAL HOSPITAL MEDAN
Authors: Ginting Nichitri Agina , Betty  
Published: December 2021

Abstract. Breast cancer is the most kind of cancer that happens to women, and it’s one of the cancer that can cause the major death in the world and in Indonesia. Breast cancer cases at age are very young tend to have lower percentages of old age, but have a bad prognosis. Family history of breast cancer because of the BRCA1 and BRCA2 mutation . Objective. The aim of this research is to study about breast cancer very young age profile in H. Adam Malik Medan General Hospital. From 2016-2018 based on age, family history and grading histology. Methods. In this descriptive research with cross-sectional study, the sample were collected from medical record of breast cancer patient in H. Adam Malik Medan General Hospital. This research use total sampling method and matched with inclusion and exclusion criteria. Results. Total of the sample is 160 subject. The majority of age group is 31-35 year’s old (81 subject or 51,0%). The majority of age menarche group is <12 year’s old (104 subject or 65,5%). Do not have family history (82 subject or 51,3%), and have a family history just found (78 subject or 48,8%). The majority of grading histology is grade 3 (68 subject or 42,5%). Conclusion. Sufferers of breast cancer at very young age is quite a lot with grade 3 on grading histology.Keyword: breast cancer, very young age, family history.
Abstrak. Latar Belakang. Kanker payudara merupakan kanker yang paling sering terjadi pada wanita, dan merupakan salah satu kanker yang dapat menyebabkan kematian utama di dunia dan di Indonesia. Kasus kanker payudara pada usia sangat muda cenderung memiliki presentase yang lebih rendah diantara usia tua, namun memiliki prognosis yang lebih buruk. Riwayat keluarga pada kanker payudara dikarenakan adanya mutasi BRCA1 dan BRCA2. Tujuan. Mengetahui profil kanker payudara wanita pada usia sangat muda di Rumah Sakit Umum Pusat Haji Adam Malik Medan. Tahun 2016-2018 berdasarkan usia, riwayat keluarga dan grading histologi. Metode. Penelitian ini merupakan penelitian deskriptif dengan pendekatan cross-sectional. Penelitian ini dilakukan menggunakan data sekunder melalui data rekam medis penderita kanker payudara di Rumah Sakit Umum Pusat Haji Adam Malik Medan. Besar sampel ditentukan dengan metode total sampling dan disesuaikan dengan kriteria inklusi dan eksklusi. Hasil. Diperoleh total 160 sampel. Kelompok usia terbanyak adalah usia 31-35 tahun sebanyak 81 penderita (51,0%). Usia menarche terbanyak pada kelompok usia <12 tahun sebanyak 104 penderita (65,5%). Tidak memiliki riwayat keluarga sebanyak 82 penderita (51,3%), dan memiliki riiwayat keluarga ditemukan sebanyak 78 penderita (48,8%). Grading histologi terbanyak adalah grade 3 sebanyak 68 penderita (42,5%). Kesimpulan. Penderita kanker payudara pada usia sangat muda cukup banyak dengan grade 3 pada grading histologi.Kata Kunci: kanker payudara, usia sangat muda, riwayat keluarga