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The article focuses on presenting instruments of taxation system in Poland and its main problem - tax gap. The current tax system in Poland is presented, by definition, on four planes: set of taxes, tax administration, tax law and the principles according to which it should operate. The study discusses...

To improve forecasting accuracy of the generated energy of regional small hydropower stations, it is proposed a forecasting method of regional small hydropower generation considering the cumulative effect of rainfall.In this paper, the meteorological data was classified by using decision tree firstly....

History of Arts and Culture Science Management owned by an Islamic civilization in Pondok Pesantren Modern in Gontor, it is important to do research based on perspective of life view. This is the background of this research because every scientific activity in a society will shape their perspective on...

The autonomy policy under the New Order government has been a huge concern of the central government towards the impact of giving broad autonomy as stipulated in Law No. 18 year 1965. Broad autonomy was potentially endangered the existence of the Republic of Indonesia. As one of the reformation demands,...

Rapid advancements in information technology have significantly changed in various aspects of life, including in the fields of economics and investment. Metaverse, a concept of a virtual world that allows for social, economic, and cultural interactions in a digital environment, has emerged as one of...

This study aims to describe the indicators of each element of independent character values in 21st century learning in elementary schools. The research was conducted utilizing a systematic literature review approach. The method employed was the Preferred Reporting Item for Systematic Review and Meta-Analytic...

Peer social support plays a crucial role in shaping students’ academic achievement, yet its significance remains underexplored in certain educational contexts. This systematic literature review examines the impact of peer social support on student motivation, cognitive development, and overall academic...

From the perspective of system theory, there is a need to play the recessive role of part-time teachers, but there are some problems because not all part-time teachers are of high equality. Some part-time teachers have no deep educational background, and they can't guarantee both time and energy on ideological...

In context of reviewing several Sustainable Development Goals through the mechanism of UN High-level Political Forum in 2019, the purpose of this paper is to enrich the dialogue on the interconnection and mutual influence between different goals in the example of Goals 4, 8 and 10 relating to migration...

The policy of PERBUP Number 5 of 2010 declaring a manifestation of the policy process that focuses on the application of Islamic fashion in enforcing Islamic law in Aceh Barat District. This study the research her had used is a qualitative approach with the Incremental theoretical analysis that the success...

The Individual Income Tax Law of the People’s Republic of China (“the new Tax Law”), which was formally implemented on January 1, 2019, protects the workers’ rights and interests in the calculation methods and design ideas of individual income tax. This paper will try to analyze concretely how to protect...

In the process of fostering prisoners, it is known that there is a period of parole for prisoners, which is regulated in Article 14 Paragraph (1) letter k of Law Number 12 of 1995 concerning correctional prison, which states that prisoners are entitled to get parole. The formulation of the problems in...

The purpose of this study is to analyze governance in Indonesia has undergone significant changes from Old Public Administration (OPA) to New Public Management (NPM), to New Public Governance (NPG) which emphasizes collaboration, transparency, and public participation. In the context of villages, these...

This study aims to examine and analyze: 1) The authority of the village headman in the appoint of the apparatus based on village autonomy; 2) Mechanism of appointment of Village Apparatus within the framework of Village Autonomy in Pekalongan Regency; and 3) Factors that become obstacles in the appointment...

In the context of the implementation of the Civil Code, the status of arbitration as an important dispute resolution mechanism has become increasingly prominent. At present, the complexity of civil and commercial activities leads to frequent involvement of third-party interests in arbitration cases....

Taking the fault surface of Tao River separated tunnel as the research background, the mechanical response of separated tunnel and the displacement law of deep rock mass under the action of vertical dislocation of fault are explored. The three-dimensional model of tunnel is established by using finite...

This research aimed to acquire an empirical evidence about variables that affect the overall satisfaction of MRT users during Covid-19 pandemic in Indonesia. The Overall Satisfaction variable was measured by using the dimensions of Cleanliness and Safety, Services and Information, with Travel Convenience...

The concept of real right is characterized by its absolute nature, which is also the general characteristic of the real right law as an institutional system. The absolute nature of real right has no traditional gene of Rome law, and is profoundly influenced by Kant’s science of right in the concept of...

Quadrotor aircraft has become the forefront and hotspot in the research of the aviation industry. At present, the study of the quadrotor aircraft mainly concentrated in the category of electric quadrotor aircraft. But the electric quadrotor aircraft has a relatively short range and small payload, mainly...

Facing COVID-19 pandemic, Indonesia today has come to phase of new normal by applying health protocols advised by World Health Organization (WHO), such as wearing face mask, social distancing, and washing hands. In supporting the policies, Coordinating Ministry of Human Development and Culture (Menko...

This research aims to analyze the regulatory model for implementing smart contracts in commercial contracts in Indonesia and conduct comparative studies with other countries such as Singapore, England, the Netherlands, Switzerland, and Italy. Smart contracts and electronic instructions executed automatically...

Epoch is a factor that affects the time of training an AI model and affects the accuracy value of the AI model. In this study, hyperparameter tuning of the epoch value was carried out to see the optimization of the resulting accuracy value. The object to be observed is the condition of the fire image...

The Financial Services Authority (OJK) is an institution established with the aim of supervising financial institutions and has a role in preventing and overcoming illegal fundraising that occurs in society. Supervision is carried out so that the financial institutions under supervision do not commit...

The most frequent cause of degenerative diseases of the lumbar spine is Lumbar Disc Herniation (LDH), covering 3% of the population. Lumbar Disc Herniation (LDH) can be recovered with conservative treatment, and this can occur due to a spontaneous resorption process in the intervertebral disc tissue....

This research is about the authority of the holder of land rights that is not recognized by the National Land Agency, which is the subject of the problem is what is the position of the holder of land rights that is not recognized by the National Land Agency and how is the legal protection for holders...

The Apple’s M1 System-on-a-Chip, a highly integrated processing unit that has all the essential components to a fully-functional computer, has brought lower power consumption in general to buyers in the laptop and desktop markets without sacrificing much performance. This study was aimed to investigate...

This study examines the legal protection of Village-Owned Enterprises (VOEs) and investors. VOEs is an institution in the village that aims to prosper and improve the economy in the village. While investor funding is expected to develop businesses in the village, especially in the tourism sector. The...

In order to determine the best strategy for a person to get venly maintained temperature throughout the bath water in a simple water vessel without wasting too much water, we employ methods in Pyrology to build models and simulate and analyze the water temperature distribution in the bathtub under. By...

In the modern world, the possibility of forming meanings is expanding due to the communicative capabilities of the Internet. The network information space becomes an important tool of complex representation of dynamic information about the subject (including political jacks) in the media form. The Central...

The history of private international law is a history of continuous coordination in many aspects of private international law. Private international law has experienced three stages: ancient, modern and contemporary. The ancient stage pursued certainty, predictability and international consistency, while...

This paper deals with systematization of theoretically applied research and presents a model of the impact of legal globalization and interstate integration on the formation of international security and ensuring the state sovereignty. The paper considers the definition of categories "legal globalization",...

Shun-yu Chen, whose style name was Ling-ju, was born in Wucheng, Huzhou. He lived in Northern Song dynasty, but there was no clear record on his birth date. Chen was erudite and knowledgeable. He succeeded in the highest imperial examinations in the sixth year of Qingli, and won the first place in Zhiju,...

Harry Markowitz developed portfolio theory in 1952, and it is a cornerstone of contemporary finance. Its goal is to achieve optimal asset selection within an investment portfolio. As per the notion, traders may achieve the optimal balance between risk and reward by appropriately diversifying their assets...

In practice, the handling of corruption cases that result in small-scale state financial losses is handled less often or never handled compared to corruption cases that result in small-scale state financial losses, even though the Corruption Law, namely Law of the Republic of Indonesia Number 31 of 1999...

Strengthening the competence and professionalism of members of the Indonesian National Police (Polri) is a strategic effort to improve the quality of public services and the performance of the police organisation. Using qualitative methods with a literature review of relevant scientific sources, this...

Music plays an important role in operas and virtual art training and this article explains the music applications in different aspects. Music and performing are the two cornerstones in opera coordinated development. Through analyzing the utility function and marginal utility function of the audience...

Physics has become the foundation of vocational competence of vocational high school or Sekolah Menengah Kejuruan (SMK) in technology and engineering expertise. This research aimed to get information about the relevance of physics with the automotive learning in SMK of light vehicle techniques or Teknik...

There have been a few conceptual drawbacks of National Health Insurance (NHI) implementation since it was launched in 2014. One of which is in its policy implemented in which there is a wide gap of the available facilities and health workers in diverse regions in Indonesia. The government can optimize...

During the COVID 19 pandemic, the Indonesian government implemented an online learning system. Teachers and students forced to be ready to do online learning. Teachers expected to improve their ability to adapt to online teaching and learning patterns. The training programs and seminars for teachers...

Learning process actually has an important role in improving the quality of education, so that learning is carried out by prioritizing meaning and benefit for learners. This is expected in an effort to create a learning atmosphere that can stimulate the ability of students to explore and explore their...

This paper deals with the legal regulation of distant and/or remote labour. The new needs of the society caused by the pandemic of a new coronavirus infection (Covid-19) are not only to create an urgent regulatory framework for distant (and/or remote) workers, but also to carefully and strictly observe...

This research aims to describe teachers’ perceptions of the concept of critical literacy based on critical pedagogy in Sorong district. This research is motivated by teachers’ understanding which is only limited to the traditional concept of literacy, namely reading and writing. There is still a lack...

It means that the scientific grasp of the great changes in the world unseen in a century needs marxist philosophy to provide the theoretical framework of the world outlook and the guidance of methodology. At the same time, the core of this unprecedented change in the world is based on the continuous...

Modernization is a historical category. On the basis of inheriting past experience, the Communist Party of China has continuously deepened its understanding and expanded its practice, and initially formed a clear, scientific and feasible discourse system of “Chinese modernization”. “Chinese-style modernization”...

Euthanasia, also known as the "right to die," is the practice of taking away a person's or an animal's life in a method that is deemed painless or causes little to no pain. Typically, fatal injection is used. The act of euthanasia itself is brought about by the patient's intolerable...

This paper primarily explores the inheritance and transformation of the “Blue Sky” image from ancient times to modern judges in the construction of Chinese-style modernization. By analyzing the historical origins of the “Blue Sky” concept, it reveals its definition and social functions in ancient Chinese...

Cooperative is a choice for legal entities in improving the business and welfare of members of an organization. It could be due to the purpose of the cooperative which give benefits to its member(s) and/or the community who use its services. Article 140 of Law No 11/2020 concerning the Job Creation regulates...

This study analyzes the integrated management strategy of Jiew Island, one of Indonesia’s outermost small islands, which occupies a strategic position along the northern maritime boundary and serves a dual function as a bastion of sovereignty, an ecological refuge, and a livelihood base for coastal communities....

The construction project is widely existed in many areas of the social life, which has the characteristics of complicated distribution project, long construction time and wide scope, so it results the project containing many risks in the process of construction. Compared with other contract, the construction...

Ecotourism resources in China call for protection by strictly making and implementing corresponding laws in spite of the false booming tourism market which has been doing destructive damages to the vulnerable and valuable tourism resources and environment because of the awareness absence of great values...