One of the most common problems related to land and building tax is where there are citizens who are aware of their obligation to pay taxes by registering their objects, but due to certain circumstances, the taxpayer does not register the tax object he owns. This study aims to find out the regulation of criminal sanctions against taxpayers who do not register land and building tax and to find out the criminal liability of taxpayers who do not register the object of land and building tax. This study uses normative research that starts with an indication of the obscurity of legal norms. The results of this study showed that the provision of sanctions is needed as a form of the last effort to realize the certainty of tax activities going well. Sanctions given can be in the form of administrative sanctions in the form of fines to criminal sanctions in the form of prison or confinement, which can be imposed on taxpayers and related officials. Criminal liability in the field of taxation arises when each taxpayer is indicated to have committed a tax crime. The intended taxpayer is an individual taxpayer or legal entity or corporation. Likewise, it has been regulated that starting from the taxpayer, tax officials/employees, to third parties have their respective criminal liabilities. The legal basis is Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The advice given is the need for strict rules regarding criminal sanctions against land and building tax registration.
This research is motivated by the lack of speaking ability of foreign students who have not been able to pronounce words accurately. The difficulty experienced by foreign students is caused by the desire to immediately end the speaking activities when they are given certain topics due to limited vocabulary. In addition, foreign students feel insecure in pronouncing words because of inaccuracies in pronunciation. To overcome this problem, speaking activities were managed by determining the topic and duration of speaking. This study used a descriptive method which aims to explain the use of Pecha Kucha technique as a medium for speaking skills for foreign students in Berbicara III course. The research data were obtained from learning activities at the Indonesian Language Department, School of Southeast Asian Studies, Guangxi University for Nationalities, China. The results show that students' abilities improved after speaking simultaneously by using the Pecha Kucha technique. By means of this technique, students were encouraged to explain certain topics coherently and were trained to explain topics within a predetermined time. The Pecha Kucha technique allows students to be able to speak with a range of materials that is appropriate to the topic, clearly, straightforwardly, and on time. Speaking activities using the Pecha Kucha technique had made students skillful at speaking by not only being able to speak fluently but also being able to make students think systematically and explain topics in context. Students' abilities also improve when viewed in terms of vocabulary, coherence of sentence production, pronunciation accuracy, and use of vocabulary according to the context. In addition, the Pecha Kucha technique has increased students' focus and confidence.
Indonesian and Malaysian are languages that are often debated because they have similarities and similarities. This happens because Indonesian and Malaysian are rooted in Malay. Problems related to Indonesian and Malaysians are interesting to study. The topic discussed in this study is the use of Indonesian and Malaysian personal pronouns. The main objective of this study is to compare the use of Indonesian and Malaysian personal pronouns from a semantic point of view. That is, the authors compare them in terms of lexical meaning. This is because the root of a vocabulary is the meaning of the dictionary. In this study, the type of qualitative method with a descriptive approach was chosen as the data analysis method.. The data collected is in the form of first, second, and third personal pronoun vocabulary. The data sources for this study are Kamus Besar Bahasa Indonesia and Kamus Dewan Bahasa Malaysia. Based on the results of the study, it was found that the use of Indonesian and Malaysian pronouns had differences and similarities. The difference can be seen from the number of meanings. In Indonesian, there are as many as 15 meanings, while in Malaysia there are as many as 20 meanings. The similarities can be seen in each personal pronoun.
Gambling is a bet with risk values that are intentionally aware of the risks. The formulation problem is Why togel gambling crimes are still prevalent in the community? And What is the consideration of the Judge in dropping the verdict against the perpetrators of the togel gambling crimes?. The type of research used is the normative legal research type. The approach method used a statutory approach. While technique collecting legal materials used by analyzing court decisions. In conclusion, the rising gambling in Indonesian society is due to one of the impositions of criminal sanctions against perpetrators who are too light. While the case The Verdict Number 23/PID.B/2020/PNBLI caused by economic and environmental factors involving Defendant Nyoman Pageh and is subject to a prison sentence of 5 months on charges of violating the provisions Article 303 paragraph (1) of the Criminal Code jo Article 2 of Law No. 7 of 1974. The judge's consideration verdict is based on the consideration of a juridical judge. As for the incriminating circumstances, his actions do not support the government's program in the eradication of gambling, while the circumstances that relieve is, the defendant regrets and promises not to repeat his actions again, the defendant behaved politely at the trial.
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