A Study of Trust Base Voluntary Tax Compliance through Tax Administration Digital Transformation in Indonesia

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Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part of Tax Reform in Indonesia. These practices were done to improve taxpayer trust and tax compliance. The objective of this study is to look into the relationship between tax administrations’ digital transformation on trust, as well as taxpayers’ tax compliance decisions. We emphasized on Indonesian taxpayers’ perceptions of fairness and voluntary tax compliance following the digital transformation of tax administrations. An online questionnaire was distributed as part of this study’s survey approach. To collect samples from all throughout Indonesia, the online survey used a Google form. Indonesian taxpayers were used as the study’s population. A simple random sample strategy was used in this study. Structural equation modelling (SEM) was utilized to examine the collected data. The result was that tax administration’s digital transformation has a positive impact on voluntary tax compliance.

A Self-Learning Object Detection Method Based on Highly Reliable Sample Mining

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Visual object detection is an artificial intelligence technique that locates specific objects from images, which is of great significance for practical applications. However, training general object detection models require many manually annotated images, bringing more labour and time cost. In order to improve the adaptability of the object detection model to the data environment changes, this paper proposes a self-learning object detection system based on high-reliability sample mining. We first train a SampleNet that can better mine reliable training samples from unlabeled data. We then use the combination of SampleNet and the basic object detection model to build a complementary residual training framework, continuously improving the sample mining ability and object detection tasks during the training process. The experimental results show that SampleNet can stably provide reliable pseudo samples for model training, and the complementary residual training framework improves the performance of basic object detection tasks.

Subarachnoid Haemorrhage: A Systematic Review

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Subarachnoid haemorrhage arises from the accumulation of blood between the arachnoid and pia mater resulting from an aneurysmal rupture or traumatic head injury. Subarachnoid haemorrhage is a life-threatening emergency that requires prompt treatment. The characteristic presenting symptom is the thunderclap headache, which patients may describe as the “worst headache of life” and may prompt further imaging. Associated symptoms include nausea, vomiting, and diplopia. Often signs of meningismus are present due to the presence of blood in the fourth ventricle and further down the spinal cord, causing neck and back pain. Findings of focal deficit increase the grade of subarachnoid haemorrhage and patients with a high-grade subarachnoid haemorrhage report to the Emergency room in a state of coma requiring evaluation and urgent treatment, as the coma can be reversible. Sometimes concurrent intraocular haemorrhage, known as Terson syndrome may be present warranting an ophthalmology service. Eighty per cent of patients that develop Terson syndrome require regular follow-up visits but may not require further intervention. This activity reviews the evaluation and management of subarachnoid haemorrhage (SAH).

Farmer’s Cooperatives with Farmers’ Economic Morals in Realizing Food Security

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Farmers, as rural producers, produce agricultural products for the necessities of life while fulfilling economic needs. Farmers in Sukoharjo, Indonesia, have formed farmer groups, but these farmer groups are not managed mechanically. Therefore, it is necessary to think of a business entity that supports the agricultural production process of harvest and sale to support the improvement of farmers’ lives. The ideal business entity for farmers is a Cooperative business entity with a cooperation system; this resembles the local community’s culture or wisdom. A Cooperative is an association or organization consisting of people or entities that provide freedom of entry and exit as existing members. The regulation of Cooperatives in Article 33 of the 1945 Constitution states that the economy is structured as a joint business based on the principle of kinship, which in carrying out business activities must be in accordance with the type of cooperative based on the similarity of activities and economic interests of its members. Gaining success in agricultural production and improving farmers’ standard of living is part of the Food Security system, in which people’s needs for food can be met in abundance.

The Efficiency of Capsaicin in Chilli on Antibacterial Activity of Salmonella

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This research aimed to study the extraction of capsaicin from Capsicum annuum and Capsicum frutescens fruits by the reflux extraction method and its ability to inhibit the growth of salmonella bacteria. 

Material and method: Capsaicin from Capsicum annuum and Capsicum frutescens fruits were extracted by reflux method using acetone as a solvent. Then, the acetone was separated from the extracts by a rotary evaporator, taken the extracts for measure the absorbance and tested for inhibiting the growth of Salmonella bacteria. Each group of 3 samples were prepared. The control group is a 100µL solution containing Salmonella at a concentration of 1:1000, mixed with 900 µL of saline. Experimental groups were the plates mixed with Salmonella and the extracts. All plates were incubated for 24 hours at 35.5 °C. and counted bacterial colonies as the number of bacteria colonies forming units (CFUs).  

Results: Revealed the light absorbance of the extracts from the Capsicum annuum and Capsicum frutescens was in the same range as the absorbance of pure capsaicin. To test the ability to inhibit the growth of Salmonella bacteria, the average number of Salmonella colonies was 134 CFUs in the control group, and the experimental groups with the capsaicin from both chilli peppers did not find the number of Salmonella colonies. 

Conclusion: The extracts of Capsicum annuum and Capsicum frutescens fruits had capsaicin. The substances obtained from the extracts of both peppers were able to inhibit the growth of Salmonella with no difference in effectiveness.

Multi-Loop Edge Wise Arch Wire Technique (MEAW) – A Review

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Anterior open bite treatment is considered to be a complex treatment in the field of orthodontics. Orthognathic surgery is often the treatment of choice for these types of malocclusions and prognosis of the results are still questionable. With the introduction of Multiloop edgewise archwire therapy, treatment of open bite has started showing efficient results. Moreover, MEAW is versatile as it is capable of correcting various malocclusions as well such as Class II, Class III, deep overbite, and malocclusions with marked midline deviations. Since the advent of the MEAW, its treatment modality has been used worldwide and numerous reports of successful results have been published. Some orthodontists have described the MEAW technique as “magical” or “unbelievable,” but it certainly is not. The diagnosis and treatment plan must be correct and construction of the MEAW must be precise to deliver the necessary forces to move the teeth to an optimal, stable relationship.Hence this article aims to review the multiloop edge wise arch wire technique in detail along with its biomechanics.

Evaluation of Child Friendly School in Building Student Character: A Literature Review

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The character crisis is an issue of many countries. For many children, the school is an uncaring environment, that can cause a negative impact in mental health, so we can see the output of school residents is not in a good character. In fact, schools have an important role in the psychosocial development of children. Seeing this fact, UNICEF developed a child-friendly school program to solve the problem. Its also necessary to evaluate the child friendly school programme, then it will be discussed about CIPP model too. The results of the review found that child-friendly schools can be optimal if principals, teachers and education staff, and school committees collaborate well in carrying out their roles in realizing the six principal components of child-friendly schools. Research on this topic is limited and this article is a literature review, so it is necessary to conduct further research using interview and questionnaire methods related to the role of child-friendly schools in building student character.

Implementation of the Inaportnet Policy for Ship and Goods Services at the Office of the Main Port Authority Tanjung Perak Surabaya

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To improve services for ships and goods at ports, the Indonesian government issued various regulations to make it more efficient and attract investment so that economic activity continues to increase. One of the regulations is the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 157 of 2015 concerning Inaportnet. Inaportnet is an open and neutral electronic portal to facilitate the exchange of port service data and information quickly, safely, neutrally and easily. Inaportnet is integrated with relevant government agencies, port business entities, and logistics industry players to increase the competitiveness of the Indonesian logistics community.
This qualitative research method uses an implementation model according to Van Horn Van Meter. In general, the implementation of Inaportnet for ship and goods services at the Tanjung Perak Surabaya Main Port Authority (KOP) has been going quite well, but several things need improvement to improve time efficiency and improve performance. This is relevant to aspects of policy standards and objectives/policy measures and objectives; resource; the characteristics of the implementing organization; attitude of the implementers; communication between related organizations and implementation activities; and the social, economic, socio-political environment.
Factors that support the implementation of Inaportnet for ship and goods services at the Tanjung Perak Surabaya Main KOP is the readiness of supporting resources, both human resources and facilities at Tanjung Perak Port Surabaya. Meanwhile, the inhibiting factor for the implementation of this policy is the technical problem of the inaportnet system. Although the implementation of the inaportnet policy has been good, there are still several things that need to be improved and improved, including operational technical aspects, legal and institutional aspects.

Financial Performance Analysis and Stock Valuation of Coal Mining Company during Covid19 Pandemic (Case Study: Adaro Energy Indonesia)

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Coal is one of the commodity that is mined and consumed a lot in Indonesia and also the world. The thermal coal is needed for the electricity meanwhile metallurgical coal is needed in the steel making industry. Towards mid-2021, the coal price has escalated to all time high. It affects stock price performance of several coal mining companies in Indonesia. From having a bad downturn in 2020 due to Covid-19 and less energy demand, coal starts to gain more demand in 2021 in line with more industrial activities and economy recovery. In Indonesia, one of the coal mining company with one of the largest reserve and largest market capitalization is Adaro Energy.
The purpose of this research is to analyse the intrinsic value of Adaro Energy to help investors gain insight especially after the world economy is recovering after two years in the pandemic crisis. The financial performance of Adaro Indonesia will be projected for the upcoming five years. From the calculation using Discounted Cash Flow, it is found that the intrinsic value is IDR3, 263.56. Considering the market value of Adaro in the closing date of 2021 is IDR2, 250, thus the expected rates of return is 45% or IDR1, 014. Form the calculation using Dividend Discounted Model, the intrinsic value is IDR3, 494.05 (55, 3% return); using PBV, the intrinsic value is IDR3, 513 (56% return); using EV/EBITDA, the intrinsic value is IDR2, 605 (16% return).

Effectiveness of Various Types of LASER Therapy during In-Office Teeth Bleaching: A Systematic Review

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Background: Vital bleaching is most requested cosmetic dental procedure asked by patients who seek pleasing smile. Laser helps to reduce the stain and helps in teeth whitening.
Aim: To investigate the effect of laser therapy induced by teeth bleaching.
Methodology: A Literature review was performed using PubMed, Medline, PMC, Grey literature, Cochrane, Prospero, Wiley online library using MeSH term laser and teeth bleaching. Of a total 1658 appeared from various sources; all articles were screened and 14 were related to the research question and 5 were selected for the study. This review was reported according to PRISMA guidelines.
Result: In the five studies of our systematic review shows that laser used in the case of teeth bleaching with higher concentration of hydrogen peroxide produced better result and comparatively lesser sensitivity than any other bleaching agents or lesser concentration of hydrogen peroxide.
Conclusion: Clinical trials suggests that laser used in bleaching the tooth has better efficacy on tooth surface which resulted in lesser sensitivity and better tooth color, at the same time effectiveness of the treatment is same as that of the normal procedure.