This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance. Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity.
The purpose of this paper is to analyze a series of operational systems for biofilter technology. The object of research is an area of Wastewater Treatment in the food industry Denpasar, Bali. The Trios System Monitoring Method can be analyzed in three stages of the process of pre-treatment, treatment, stabilization, and three treatments. Biology analyzes settings (giving oxygen, feeding the number of food microorganisms F/M/ ratio, speed of waste flow). The analysis shows that biofilter technology is a technology that uses physical and biological treatment without using chemicals. Physical treatment is carried out by filtration, flotation, sedimentation. Biological treatment is carried out by regulating oxygen delivery with aeration period of 24 hours/day, microorganism feeding F/Mg/ BOD/MLSS/day ratio 0.05-0.2 with 100% proven waste flow BOD decreases by 80% pre-stage treatment. The wastewater is forwarded to the biofilter pond and given physical treatment, biological, and tricking filter in speed regulation, treatment process stage, liquid waste originating from conventional ponds is inserted into the aeration pond with aeration period of 6.0-9.0/hour. Feeding microorganisms F/Mg/BOD/day/MLSS ratio 0.2-0.5 with the waste flow 50%, BOD decreased by 85%. Feeding microorganisms F/Mg/BOD/day/MLSS ratio 0.2-0.5 oxygen administration with aeration period of 6.0-9.0/hour, BOD decreased by 85-90%.
Introduction: Caring for the environment means participating in preserving the environment as well as possible, one concern for the environment is regarding the development of the use of natural materials. This is done to ensure the safety of consumers' use of herbal medicinal products or food products. One of the plants that are often used for traditional medicine is the legundi plant (Vitex trifolia L.). Legundi leaf essential oil is used for humans for environmental health and food products. Methods: Samples of legundi leaves were collected in stages from the Sukawati Gianyar area. Furthermore, essential oil isolation was carried out using the maceration method, then a shrimp larvae toxicity test was carried out, then analysis was carried out by Gas Chromatography-Mass Spectroscopy (GC-MS). Results and Discussion: Toxicity test analysis show that the essential oil of legundi leaves has an LC50 value of 51,541 ppm, so it can be said that legundi leaf essential oil is toxic. GC results obtained eight chromatogram peaks. Of the eight peaks, there was one peak of the compound with 41.77% of the high area, namely the compound furan-2-carboxaldehyde. Conclusion: Legundi leaf essential oil is toxic, so this finding is important for developing science in environmental health and food product development. Environmental Health is used to increase public knowledge in the field of the utilization of food products.
Tujuan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan edukasi etika pelestarian lingkungan sesuai kearifan lokal, yang ada di Bali terhadap pramuwisata dalam memandu tamu domestik di Himpunan Pramuwisata Indonesia. Disisi lain juga akan memberikan edukasi terkait strategi mencapai pendapatan perekonomian dalam arti, edukasi tata kelola ekonomi dalam masa saat ini. Pengabdian masyarakat di Himpunan Pramuwisata Indonesia Provinsi Bali ini adalah sebuah bentuk kepedulian kampus kepada lingkungannya, baik masyarakat umum, pemerintah maupun Pramuwisata Domestik di Bali melalui Hinpunan Pramuwisata Bali yang mewilayahi Provinsi Bali, memberikan keluhannya atas minimnya pemahaman sebagian besar pramuwisata tentang etika lingkungan terutama destinasi yang belum ada di Bali karena yang sering mereka pahami hanya profesi sebagai pemandu wisatawan domestik dan masih rendahnya pendapatan pramuwisata domestik yang ada di Bali. Mengingat saat ini pelaku pariwisata khususnya di Bali mengalami penurunan karena situasi covid-19 yang melemahkan segala unsur perekonomian dari berbagai sektor. Pengabdian ini akan melibatkan seluruh Pramuwisata Domestik di Bali di Himpunan Pramuwisata Indonesia Provinsi Bali. Hasil pengabdian diharapkan dapat membantu mitra mampu melanjutkan asosiasinya agar berkembang demi lingkungan pariwisata yang lebih baik, dengan peduli terhadap destinasi pariwisata dan dapat memperbaiki tata kelola pendapatan ekonomi Pariwisata Bali.
This research is pure research in the field of pure physics. The background of the research that I did there was doing pure research in the field of physics. The subject of this research is to use the e/m measurement tool. This study aims to (1) study the influence of the magnitude of the electron velocity and the magnitude of the magnetic field on the electron path, (2) determine the e/m ratio in calculations. The results showed that the magnitude of the electron path radius is directly proportional to the magnitude of the electron velocity and inversely proportional to the magnitude of the magnetic field acting on it. Meanwhile, the calculation result for fixed current is 16.84% and the fixed voltage is 14.15%, in this case the size of the electron path is directly proportional to the magnitude of the speed of the electron path, and inversely proportional to the magnitude of the magnetic field acting on the electron.
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