Iwan Suhardi
Universitas Negeri Makassar

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Pengembangan Media Pembelajaran Aplikasi Augmented Reality Berbasis Android Menggunakan Unity untuk Pembelajaran Struktur Atom Senyawa Organik Hidrokarbon Alfian, Alfian; Hamid, Marsud; Suhardi, Iwan
Indonesian Journal of Educational Studies Vol 21, No 2 (2018): Indonesian Journal of Educational Studies
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.013 KB) | DOI: 10.26858/ijes.v21i2.8642

Abstract

This study aims to produce a design of augmented reality learning media atomic structure of hydrocarbon organic compounds. This research uses Research and Development (R & D) research methods with prototyping development models, through the needs collection phase, prototyping, system coding, system testing, evaluation, and system use. Software testing focuses on functionality, maintainability, portability, and usability aspects. This research results in (a) Android-based learning media that are mobile, interactive and easy to use so that they can be used by students to study whenever and wherever (b) the results of testing with the criteria "Very Worthy" on aspects of functionality, meet the testing aspects of maintainability; the criteria for "Very Good" on the portability aspect; and the criteria for "Very Good" on testing usability aspects
PENYATUAN HUKUM PAJAK FORMAL DALAM SISTEM HUKUM PAJAK NASIONAL Suhardi, Iwan
Yuridika Vol 31, No 1 (2016): Volume 31 No 1 Januari 2016
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.658 KB) | DOI: 10.20473/ydk.v31i1.1960

Abstract

Characteristic of a tax system can be seen in the formal tax law that governs the tax collection procedure. Old tax law, such as as the Indonesian colonial tax law system is complex and is difficult to manifest. To tackle this problem, consolidated formal tax law such as General Provisions and Procedures of Taxation (UU KUP) has been used since 1983 to simplify the national tax law system. Result of this study showed that in practice, Indonesian tax system is still too complex. There are three main reasons for the observed complexity: First, inconsistency of the lawmaker and the policy maker. Separation between formal tax law and material tax law only occurs in the early reformation of tax law. In the sequential tax law reformation, the formal and material tax laws are coalesced together, going backward to the time prior to the national tax law system reformation. Second, UU KUP has not been able to accommodate all tax systems that are used in Indonesia, including the official assessment system. Third, there are disharmonisation between UU KUP and other formal tax law such as tax court law (UU Pengadilan Pajak). One potential solution is to return UU KUP to its original state as in 1983. In addition, UU KUP must be used as the sole formal tax law for all tax and UU KUP must accommodate all tax law system.