Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak. Jenis penulisan yang digunakan adalah kualitatif dengan 11 orang informan dalam perspektif masyarakat pajak. Teknik pengumpulan data menggunakan teknik wawancara yang mendalam kepada pihak terkait. Analisis data yang digunakan adalah pengumpulan data, verifikasi, reduksi data, dan penyajian data. Hasil penulisan ini menunjukkan bahwa implementasi tax amnesty belum berjalan dengan baik dan optimal karena masih terkendala masalah kurangnya standarisasi informasi yang sama antar otoritas pajak yang satu dengan yang lainnya, dan KPP satu dengan yang lainnya dalam implementasi tax amnesty, masih belum memadainya jumlah pegawai yang melayani tax amensty, kurangnya kualitas sistem antrian pelayanan tax amnesty, dan masih belum intensifnya sosialisasi tax amnesty untuk wajib pajak
Background. A vesicovaginal fistula (FVV) is a direct pathological connection between the bladder and vagina resulting in uncontrolled leakage of urine into the vagina from the bladder. Based on the cause, fistulas are divided into two, namely obstetric fistula and gynecological fistula. The risk factors that influence the occurrence of FFV consist of obstetric risk factors (age, parity, delivery method, duration of delivery, birth weight) and gynecological risk factors (history of gynecological surgery, history of pelvic radiotherapy, history of gynecologic malignancy). The purpose of this study was to determine the relationship between risk factors and the incidence of vesicovaginal fistula. Methods. This research is an observational-analytic study with a cross-sectional method. The number of samples obtained was 74 patients who met the inclusion criteria using secondary data from medical records. Analysis of the data used is the chi-square test. Results. There were 37 people who experienced vesicovaginal fistula. Where there were 9 patients with obstetric vesicovaginal fistula (24.3%) and 28 people (75.7%). From the Chi-Square test analysis, there was a significant relationship between delivery method (p=0.029), birth weight (p=0.029), history of gynecological surgery (p=0.038), history of pelvic radiotherapy (p=0.016), history of gynecological malignancy (p=0.016). =0.010). Meanwhile, there was no significant relationship between age (p=0,347), parity (p=1,000), and duration of labor (p=0,082). Conclusion. There was a significant relationship between the delivery method, birth weight, history of gynecological surgery, history of pelvic radiotherapy, history of gynecological malignancy. There was no significant relationship between age, parity, and duration of vaginal delivery.
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