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Abstrak :
ABSTRAK
Remaja mengalami masa pubertas, yaitu masa dimana terjadi perkembangan menuju maturasi atau menuju tahap dewasa. Pubertas ini dialami oleh remaja, khususnya remaja awal. Dari studi pendahuluan 36 dari 41 siswa SMPIT Anugerah Insani telah mengalami salah satu ciri pubertas yaitu menstruasi ataupun mimpi basah. Skripsi ini membahas tingkat pengetahuan siswa SMPIT Anugerah Insani tentang perkembangan seksualitas remaja awal. Desain pada penelitian yang digunakan adalah desain deskriptif, yaitu menggambarkan mengenai tingkat pengetahuan. Hasil menunjukkan bahwa terdapat 69,1% responden (n=65) yang memiliki pengetahuan rendah. Responden yang memiliki pengetahuan tinggi 30,9% (n=29). Responden rata-rata berusia 13 tahun dengan jenis kelamin laki-laki berjumlah 57,4% dan sisanya perempuan. Mayoritas diasuh oleh orang tua (97,8%, n=92). Informasi utama tentang perkembangan seksualitas sebagian besar dari teman (44,7%, n=42).

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Abstract
Adolescents experience puberty, which is the era of progress towards maturation or to the adult stage. Puberty is experienced by young people, especially his early teens. From a preliminary study 36 of the 41 students Islamic Junior High School Anugerah Insani Bogor has been one of the traits of puberty is menstruation or wet dreams. This study discusses the students' level of knowledge about the development of the Islamic Junior High School Anugerah Insani early adolescent sexuality. Design of the study is a descriptive design, which describes the level of knowledge. The results showed that there were 65 respondents (69.1%) who had low knowledge. Respondents who have high knowledge about 30.9% (n=29). The average respondent was 13 years old. The majority are cared for by parents (97.8%, n = 92). The main information about the development of sexuality mostly from friends (44,7%, n=42).

Abstrak :
[Hadirnya tax haven countries mendisrupsi jumlah penerimaan pajak di berbagai negara tanpa melihat status negara tersebut. Terlebih sistem perpajakan yang digunakan oleh suatu negara turut serta mempengaruhi tingkat kepatuhan pajak. Pada akhirnya OECD, menciptakan sebuah solusi baru untuk mengatasi hal tersebut yaitu praktik keterbukaan informasi perpajakan berupa transparansi perpajakan. Penelitian ini dilakukan untuk menjelaskan, menganalisis dan membandingkan terkait praktik keterbukaan informasi perpajakan. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam. Hasil penelitian ini menunjukkan bahwa penerapan praktik keterbukaan informasi perpajakan di Indonesia dilakukan baik secara internasional maupun domestik dan juga perbedaan dalam praktik keterbukaan informasi perpajakan antara Indonesia, Amerika, dan Australia. Dalam penerapan di Indonesia, masih banyak kelemahan dan kendala didalamnya antara lain undang-undang kerahasiaan pajak yang membatasi pergerakan ruang fiskal. Sehingga direkomendasikan untuk dapat menciptakan peraturan perundang-undangan yang berkesinambungan yang menunjang berlangsungnya praktik keterbukaan informasi pajak dan kepastian hukum mengenai perlindungan data pribadi Wajib Pajak untuk menjamin keamanan data sehingga dapat meningkatkan akuntabilitas kinerja otoritas pajak. ......The presence of tax haven countries disrupts the amount of tax revenue in various countries regardless of the status of the country. Moreover, the tax system used by a country also affects the level of tax compliance. In the end, the OECD created a new solution to overcome this, namely the practice of tax information disclosure in the form of tax transparency. This research was conducted to explain, analyze and compare the tax information disclosure practices. This research was conducted using a qualitative approach with data collection techniques through in-depth interviews. The results of this study indicate that the implementation of tax information disclosure practices in Indonesia is carried out both internationally and domestically and also the differences in tax information disclosure practices between Indonesia, America, and Australia. In the implementation in Indonesia, there are still many weaknesses and obstacles in it, including the tax secrecy law which limits the movement of fiscal space. So it is recommended to be able to create sustainable laws and regulations that support the ongoing practice of tax information disclosure and legal certainty regarding the protection of personal data of taxpayers to ensure data security so as to increase the accountability of tax authorities' performance.

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The Internet has developed rapidly with the increasingly advanced age. This is evidenced by the increase in the number of Internet users, especially among teenagers. Adolescents are in the stage of development towards adulthood. Therefore, it may affect their knowledge and behavior if they cannot use the Internet wisely. This study aims to determine the relationship of Internet use with sexuality knowledge and sexual behavior. This study used a cross-sectional approach on 413 adolescents according to the inclusion criteria through purposive sampling method. The characteristics of the respondents in this study are age, gender, gadget ownership, internet access, daily internet usage, social media used, place of internet access, access to sexual content, and joining sexually related groups on social media. The independent variable in this study is Internet use. The dependent variable in this study is sexuality knowledge and sexual behavior among adolescents. The results showed a significant relationship between access to the internet, social media used, and place to access the internet with sexuality knowledge (p-value <0.05). In addition, the results also showed a significant relationship between social media used, accessing sexual content, joining sexually related groups on social media, and internet use with sexual behavior (p-value <0.05). Researchers suggest to supervise the use of internet in adolescents to parents, then education and promotion by health services related to sexuality knowledge and sexual behavior.,

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The Internet has developed rapidly with the increasingly advanced age. This is evidenced by the increase in the number of Internet users, especially among teenagers. Adolescents are in the stage of development towards adulthood. Therefore, it may affect their knowledge and behavior if they cannot use the Internet wisely. This study aims to determine the relationship of Internet use with sexuality knowledge and sexual behavior. This study used a cross-sectional approach on 413 adolescents according to the inclusion criteria through purposive sampling method. The characteristics of the respondents in this study are age, gender, gadget ownership, internet access, daily internet usage, social media used, place of internet access, access to sexual content, and joining sexually related groups on social media. The independent variable in this study is Internet use. The dependent variable in this study is sexuality knowledge and sexual behavior among adolescents. The results showed a significant relationship between access to the internet, social media used, and place to access the internet with sexuality knowledge (p-value <0.05). In addition, the results also showed a significant relationship between social media used, accessing sexual content, joining sexually related groups on social media, and internet use with sexual behavior (p-value <0.05). Researchers suggest to supervise the use of internet in adolescents to parents, then education and promotion by health services related to sexuality knowledge and sexual behavior.

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Abstrak :
Zaman yang semakin maju menyebabkan perkembangan internet yang pesat. Hal ini dibuktikan dengan meningkatnya pengguna internet terutama di kalangan remaja. Remaja berada ditahap perkembangan menuju dewasa sehingga dapat mempengaruhi pengetahuan dan perilakunya jika tidak dapat menggunakan internet dengan bijak. Penelitian ini bertujuan untuk mengetahui hubungan penggunaan internet dengan pengetahuan seksualitas dan perilaku seksual. Penelitian ini menggunakan pendekatan cross-sectional pada 413 remaja sesuai dengan kriteria inklusi melalui metode purposive sampling. Karakteristik responden pada penelitian ini yaitu usia, jenis kelamin, kepemilikan gadget, akses ke internet, penggunaan internet harian, media sosial yang digunakan, tempat untuk mengakses internet, mengakses konten seksual, dan tergabung kelompok terkait seksual di media sosial. Variabel independen pada penelitian ini yaitu pengunaan internet. Variabel dependen pada penelitian ini yaitu pengetahuan seksualitas dan perilaku seksual pada remaja. Hasil penelitian menunjukkan ada hubungan yang bermakna antara akses ke internet, media sosial yang digunakan, dan tempat untuk mengakses internet dengan pengetahuan seksualitas (p-value < 0,05). Selain itu, hasil penelitian juga menunjukkan ada hubungan yang bermakna antara media sosial yang digunakan, mengakses konten seksual, tergabung kelompok terkait seksual di media sosial, dan penggunaan internet dengan perilaku seksual (p-value < 0,05). Peneliti menyarankan untuk mengawasi penggunaan internet pada remaja kepada orang tua, kemudian edukasi dan promosi oleh pelayanan kesehatan terkait pengetahuan seksualitas dan perilaku seksual. ......The Internet has developed rapidly with the increasingly advanced age. This is evidenced by the increase in the number of Internet users, especially among teenagers. Adolescents are in the stage of development towards adulthood. Therefore, it may affect their knowledge and behavior if they cannot use the Internet wisely. This study aims to determine the relationship of Internet use with sexuality knowledge and sexual behavior. This study used a cross-sectional approach on 413 adolescents according to the inclusion criteria through purposive sampling method. The characteristics of the respondents in this study are age, gender, gadget ownership, internet access, daily internet usage, social media used, place of internet access, access to sexual content, and joining sexually related groups on social media. The independent variable in this study is Internet use. The dependent variable in this study is sexuality knowledge and sexual behavior among adolescents. The results showed a significant relationship between access to the internet, social media used, and place to access the internet with sexuality knowledge (p-value <0.05). In addition, the results also showed a significant relationship between social media used, accessing sexual content, joining sexually related groups on social media, and internet use with sexual behavior (p-value <0.05). Researchers suggest to supervise the use of internet in adolescents to parents, then education and promotion by health services related to sexuality knowledge and sexual behavior.