13 research outputs found
EFEKTIFITAS SELF ASSESMENT SYSTEM OLEH WAJIB PAJAK PENSIUNAN PADA PELAPORAN PAJAK PENGHASILAN PASAL 21 MELALUI E-FILING
No full textMochammad Reza Ananda, Dr. Shinta Hadiyantina,SH.,M.H., Agus Yulianto, SH.,M.H. Fakultas Hukum Universitas Brawijaya Email : [email protected]  ABSTRAK Pada skripsi ini mengangkat tentang permasalahan tentang efektifitas dari kegiatan self-assesment oleh wajib pajak terutama pensiunan pada pelaporan pajak penghasilan 21 melalui E-filing. Hal ini dilatarbelakangi oleh adanya keluhan maupun kenyataan di lapangan bahwa pensiunan disini banyak yang lebih memilih melapor langsung daripada secara online. Berdasarkan hal tersebut , skripsi ini mengangkat satu rumusan masalah yaitu, 1) Apakah efektifitas Self Assessment System yang dilakukan oleh wajib pajak pada proses kegiatan e-Filing pelaporan Pajak Penghasilan Pasal 21 sudah berjalan efektif. Jenis Penelitian yang digunakan adalah Penelitian Hukum Yuridis-Empiris. Peneliti memilih jenis penelitian ini karena dilatar belakangi dengan adanya suatu kenyataan di lapangan tidak sesuai dengan teori dan harapan para pembuat peraturan perundang – undangan, penelitian juga didasari karena adanya perilaku yang nyata terjadi di masyarakat karena disebabkan oleh berlakunya hukum normatif. Dari hasil penelitian penulis memperolehjawaban dari rumusan masalah yaitu, kegiatan e-filing ini dirasa belum berjalan secara maksimal dikarenakan tidak semua wajib pajak yang sudah pensiun ini tahu cara melaporkan dengan menggunakan aplikasi yang disediakan oleh pihak perpajakan dan juga kurangnya pengetahuan mengenai cara mengubah status menjadi non-efektif, yang bertujuan untuk menon-aktifkan NPWP dari piak yang terkait serta menggugurkan kewajiban untuk melapor SPT Tahunan. Kata Kunci: Pensiunan, Pajak Penghasilan, Self Assesment, E-filing ABSTRACT This thesis discusses about a problem related to the effectiveness of tax report through e-filing by retired taxpayers. It was motivated by complaints and reality in the field that many pensioners preferred to report directly rather than through online. Based on that, this thesis raised a question, namely: 1) whether the effectiveness of self assesment system by retired taxpayers in the process of e-Filing related to the report of income tax Article 21 has been implemented effectively. The type of research used empirical legal research. The researcher chose this type of research because it was motivated by the fact in the field which was not appropriate with theory and expectation from legislators. From the result of the research, the author found the answer that this e-filing activity seems not run maximally because not all retired tax payers. Keyword: Retired taxpayer, Income tax, Self assessment, E-filingÂ
Peningkatan Performansi Single Shot Detector Dan Modifikasi Kalibrasi Zhang Untuk Estimasi Jarak Dalam Mendukung Social Distancing
No full textCoronavirus Disease (COVID19) telah memberikan dampak yang luar biasa pada seluruh dunia tak-terkecuali di Indonesia. Rata – rata tingkat penularan COVID19 (R-naught) adalah 2-3 orang yang masih tergolong tinggi. Penerapan protokol kesehatan seperti social distancing adalah salah satu mekanisme yang dapat mengurangi tingkat penularan. Sistem penerapan social distancing dapat dilakukan secara manual tetapi membutuhkan sumber daya yang besar. Maka pada penelitian ini dikembangkan Single Shot Detector yang telah ditingkatkan performanya menggunakan Mobilenet dan Kalibrasi Zhang yang telah dimodifikasi untuk kamera monocular dalam mendukung social distancing secara otomatis. Metode kalibrasi berbeda yang berbasis sifat geometris objek juga diterapkan dan dikomparasi untuk mendapatkan hasil terbaik. Dari hasil ujicoba, didapat performa kecepatan untuk deteksi objek dari Single Shot Detector meningkat 82% menggunakan Mobilenet. Sedangkan dalam mengestimasi jarak didapat rerata tingkat error 5% menggunakan Kalibrasi Zhang dan 26% menggunakan kalibrasi berbasis sifat geometris objek.
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The Coronavirus Disease (COVID19) has brought a terrific crisis globally. The transmission rate (R-naught) is high to wit an infected person may transmit to 2-3 people on average. To maintain the health protocol such as social distancing is a proven mechanism to reduce COVID19 transmission rate. It is possible to do it manually however there are drawbacks such as expensive resource and excessive cost. To overcome the aforementioned difficulties, a system utilizes Single Shot Detector which has been improved using Mobilenet and Zhang Calibration which has been modified for monocular camera have been developed in support of social distancing automatically. Furthermore, different camera calibration method based on the geometric properties of the object have also been applied and compared. From the obtained result, speed performance of Single Shot Detector for object detection increased by 82% using Mobilenet. Whereas, in estimating the distance, Zhang Calibration achieved the average error rate of 5% while the other camera calibration method achieved the average error rate of 26%
Derivasi pada Near-Ring Prima - On Derivation In Prime Near-Ring
Full text linkSuatu himpunan tak-kosong N dengan dua operasi biner
”+” dan ”.” dinamakan Near-Ring jika memenuhi: (N, +) adalah grup, (N, .) adalah semigrup dan (N, +, .) memenuhi distributif kanan. N dinamakan near-ring prima jika untuk setiap x, y ∈ N berlaku xN y = 0, maka berakibat x = 0 atau y = 0. Suatu homomorpisma grup d pada near-ring N dinamakan suatu derivasi bila untuk setiap x, y ∈ N berlaku d(xy) = d(x)y +xd(y) atau d(xy) = xd(y)+d(x)y. Pada tugas akhir ini, ditunjukkan bahwa N merupakan ring komutatif melalui derivasi hasil kali Lie maupun hasil kali Jordan.
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A Near-Ring N is a non-empty set N equipped with two binary operation ”+” and ”.” denoted by (N, +, .) such that (N, +) forms group, (N, .) forms semigroup and the right distributive law is satisfied. N is said to be prime near-ring if for every x, y ∈ N , xN y = 0 implies x = 0 or y = 0. A group homomorphism d on near- ring N is called derivation if d(xy) = d(x)y + xd(y) or d(xy) = xd(y) + d(x)y for every x, y ∈ N . In the present final project, it is shown that N is considered commutative ring by involving derivation of Lie product and Jordan product
IMPLEMENTASI RESTORASI CITRA DERAU SALT & PEPPER, GAUSSIAN DAN SPECKLE SECARA SPASIAL DENGAN MATLAB
Full text linkCitra yang mengandung derau seringkali membatasi informasi berharga yang dibutuhkan untuk analisis citra. Restorasi citra mengacu pada pengapusan atau pengurangan degradasi citra yang dihasilkan dari proses pengambilan data atau proses akuisisi citra. Degradasi yang dimaksud meliputi derau error atau efek optik misalnya blur karena kamera yang tidak fokus atau karena goyangan kamera. Untuk menanggulangi hal tersebut, pada penelitian ini diimplementasikan restorasi citra dengan teknik secara spasial pada citra yang mengalami kerusakan akibat derau salt & pepper, derau gaussian dan derau speckle. Dari implementasi restotasi citra dan analisis pengujian MSE dan PSNR, citra derau gausssian dapat direstotasi filter median 5×5 dengan baik dan maksimal ditunjukkan dengan MSE 58,9 dan PSNR 101,23 sedangkan citra derau speckel kurang dapat direstorasi dengan filter rata-rata 3×3 yaitu dengan MSE 191,42 dan PSNR 80,75
Analisis Metode Kalman Filter, Particle Filter dan Correlation Filter Untuk Pelacakan Objek
Full text linkObject tracking is a challenging in computer vision. Object tracking is divided into two, which can be one object or several objects, depending on the object being observed. The process of tracking an object in the form of one object is to estimate the target in the next sequence based on information from the first frame given. In object tracking in the form of single object tracking, there are five steps that are often used in discriminatory methods, including motion models, feature extraction, observation models, model updates and integration methods. Although various algorithms of object tracking are proposed, there are still failures in the object tracking process caused by occlusion, non-rigid target deformation, and other factors. This study proposes the implementation of the Kalman filter, particle filter, and correlation filter methods for object tracking in video data. The results of the implementation of the three methods can track objects in traffic video data and the script circuit video. In object tracking calculations and method analysis, the kalman filter gets 96.89% where the kalman method is better in terms of accuracy compared to other methods. Meanwhile, in the average performance of computation time, the correlation method gets 26.69 FPS, where the correlation method is superior compared to other competitor methods.
Keywords – Kalman Filter; Particle Filter; Correlation Filter; Object Tracking; Object Tracking in Vide
Derivation Requirements on Prime Near-Rings for Commutative Rings
Full text linkNear-ring is an extension of ring without having to fulfill a commutative of the addition operations and left distributive of the addition and multiplication operations It has been found that some theorems related to a prime near-rings are commutative rings involving the derivation of the Lie products and the derivation of the Jordan product. The contribution of this paper is developing the previous theorem by inserting derivations to the Lie products and the Jordan product. Keywords: Derivation, Prime Near-Ring, Lie Products and Jordan Products
Interpretable machine learning for academic risk analysis in university students
Get PDFHigher education institutions often grapple with issues related to academic risk among their students. These academic risks encompass low academic performance, study delays, and dropouts. One approach to address these challenges is to predict students’ academic performance as accurately as possible by leveraging advanced computational techniques and utilizing academic and non-academic student data. This research aims to develop a model that accurately identifies students with high potential for academic risk while explaining the contributing factors to this phenomenon in the Faculty of Vocational Studies, Institut Teknologi Sepuluh Nopember (ITS). The prediction model is constructed using the light gradient boosting machine (LightGBM) method and is subsequently interpreted using the Shapley additive explanations (SHAP) value. Additionally, an oversampling method, based on synthetic minority oversampling technique (SMOTE), is implemented to address imbalances in the dataset. The proposed approach achieves 96% and 97% accuracy and specificity rates, respectively. Analysis based on SHAP values reveals that extracurricular activities, choice of major, smoking habit, gender, and friendship circle are among the top five factors impacting students’ academic risk
Comparative Analysis of ANFIS and State-ANFIS for Forecasting Cooking Oil Prices Based on Processed Palm Oil Yield (Crude Palm Oil)
No full textThe adaptive neuro-fuzzy inference system (ANFIS) is widely employed in modeling intricate systems, especially in forecasting cooking oil prices. However, ANFIS confronts limitations stemming from backpropagation, prompting the exploration of alternatives like particle swarm optimization (PSO). Hybrid PSO-ANFIS models exhibit enhanced forecasting accuracy, albeit at the expense of increased computational time. Nonetheless, both ANFIS and hybrid PSO-ANFIS encounter challenges in handling dynamic relationships influenced by macroeconomic factors. To address these issues, the development of the State-ANFIS (S-ANFIS) method integrates regime-switching models, enhancing its capability to manage dynamic relationships. Particularly effective in cooking oil price prediction, S-ANFIS clarifies the impact of external variables and improves forecast accuracy and interpretability by combining ANFIS with state-space models. Our analysis underscores S-ANFIS’s superiority over ANFIS, particularly with Gaussian membership functions, as it reduces RMSE and MAPE values by half while requiring fewer nodes, thereby improving computational efficiency. Additionally, integrating key state variables like crude palm oil (CPO) prices, inflation rates, and the USD exchange rate enhances the reliability of the model. Overall, S-ANFIS offers a more accurate, interpretable, and efficient approach to forecasting cooking oil prices, demonstrating superior predictive capabilities
Profiling Student Readiness for Personalized Learning to Support Sustainable Education
No full textIn the current era of educational transformation, personalized learning has emerged as a promising strategy to enhance the effectiveness of learning processes. Its plays a crucial role in supporting the broader goals of sustainable education. This study explores student profiles as a basic element in designing personalized learning using K-means clustering techniques. This study integrates additional aspects such as motivation, learning style, future employment, and technological proficiency key factors. The study provides a framework for grouping students to improve their readiness for personalized learning. The cluster analysis identified four clusters of students that namely Cluster 0 to 3. The highest readiness identified for Cluster 2 with flexibility in adapting to various learning styles, strong motivation, and high technological proficiency. Cluster 1 showed moderate readiness with balanced learning preferences not as optimal as Cluster 2. In contrast, Clusters 0 and 3 showed lower readiness. These cluster require improvement strategy to increase interactive learning engagement, motivation, and technological proficiency. These findings show the important role of clustering techniques in optimizing personalized learning strategies to support sustainability education
ANALISIS TINGKAT KESEJAHTERAAN NELAYAN DI KECAMATAN BULAK, KOTA SURABAYA
Full text linkSelain menjadi kota metropolitan terbesar kedua di Indonesia, Surabaya juga merupakan kota pesisir yang memiliki potensi tinggi di sektor perikanan dan kelautan. Banyak warga Surabaya mencari nafkah sebagai nelayan yang tersebar di 9 kecamatan. Namun, sayangnya, masih banyak nelayan yang mengalami rendahnya tingkat kesejahteraan, termasuk nelayan di Kecamatan Bulak. Tingkat kesejahteraan ini dapat dipengaruhi oleh berbagai faktor. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang diduga memengaruhi tingkat kesejahteraan nelayan di Kecamatan Bulak menggunakan metode regresi logistik biner. Data yang digunakan dalam penelitian ini bersumber dari survei langsung kepada para nelayan di Kecamatan Bulak, dengan pengambilan sampel menggunakan metode klaster satu tahap. Data kemudian dideskripsikan dalam tabel kontingensi untuk semua variabel prediktor yang berbentuk kategori. Selanjutnya, dilakukan uji independensi dan analisis menggunakan regresi logistik biner, yang melibatkan uji signifikansi parameter secara serentak dan parsial, pembentukan model, kesesuaian parameter, odds ratio, dan ketepatan klasifikasi. Hasil penelitian menunjukkan bahwa lamanya waktu melaut dan jarak tempuh melaut saling berhubungan dengan tingkat kesejahteraan nelayan. Keduanya memiliki pengaruh signifikan pada uji parameter secara serentak dan parsial. Model yang terbentuk dianggap sesuai, dengan persentase ketepatan klasifikasi sebesar 66,2%
