Scientific Research Journal, Volume IX, Issue XII, December 2021 Edition

Scientific Research Journal

Scirj Volume IX, Issue XII, December 2021 Edition
ISSN: 2201-2796

Publication starts: 25th December 2021
Full Paper available from: 25th December 2021

Efficacy of Turmeric Extract (Curcuma domestica Val) 40%, 50%, AND 60% CONCENTRATIONS IN INHIBITING THE GROWTH OF Streptococcus mutans bacteria
Ni Nyoman Nurdeviyanti, I Gusti Ketut Armiati, Pande Putu Levina Amanda Krisna

Abstract: The oral cavity is the entrance to the bacteria that can cause the caries disease. The main bacteria cause the caries is Streptococcus mutans. The purpose of this research was to know the effectiveness of turmeric (Curcuma domestica Val) extract against the growth of Streptococcus mutans bacteria. This research is an experimental lab in vitro using the design of the post test only control group with Kirby Bauer antibacterial test at concentration of 40%, 50%, and 60% with positive control (0.2% Chlorhexidine gluconate) and negative control ( 96% ethanol). The results showed that turmeric (Curcuma domestica Val) extract with a concentration of 40% there was an average inhibition zone of 8.4 mm, in the turmeric (Curcuma domestica Val) extract with a concentration of 50% there was an average inhibition zone of 8.98mm, and in the turmeric (Curcuma domestica Val) extract with a concentration of 60% there was an average inhibition zone of 9.28 mm. Mann Whitney shown that there were not significant differences of turmeric (Curcuma domestica Val) extract at all concentration with positive control, and there were significant differences with negative control. From the research results, it can be concluded that turmeric (Curcuma domestica Val) extract can inhibit the growth of Streptococcus mutans bacteria.

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TAX CONSULTANT SERVICES TO IMPROVE TAXPAYER COMPLIANCE
I Made Mahayuda Sedana, Ni Ketut Rasmini, I Putu Sudana, Gayatri

Abstract: This study aims to analyze SPT reporting compliance level at the South Badung Tax Service Office (KPP). This study uses a population of all taxpayers registered at the KPP Pratama South Badung which amounted to 53,629 taxpayers. Sampling was carried out byPurposive sampling technique based on certain criteria so that there are 100 respondents. The data collection technique used in this study used a survey technique with the tool used was a questionnaire (questionnaire). The data analysis technique used the SERVQUAL method, the Importance-Performance Analysis (IPA) diagram and the Simple Regression Test. The results of the study indicate that the tax consultant service according to the taxpayer has not been assessed for its maximum performance. On average, respondents rated the quality of compliance on the assurance dimension as more satisfactory than the other dimensions. Indicators that need more targeted improvement efforts because they are considered important by taxpayers but the performance of tax consultants is not good, namely on the reliability dimension (trained consultants become a proactive profession, serve and have good tax knowledge, on the responsiveness dimension, the Consultant provides an appropriate response to the problems faced by the Taxpayer, and also on the responsiveness dimension. The Consultant immediately informs the change in tax provisions and their interpretation related to the Taxpayer business. Improving tax consultant services has an effect on increasing taxpayer compliance.

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Page 14-19

Private Health Insurance in Syria: Challenges and Benefits
Maher Alaref, Orwa Al-Abdulla

Abstract: Private health insurance is one of the many tools countries use to provide health services for their citizens. However, the experience of private health insurance in developing countries is limited. The available research suggests that it has more of a negative effect than a positive effect on the health status of the people it is supposed to serve. Health insurance is a way of paying some or all of the costs of health care. It protects the insured person from paying high treatment costs in case of sickness or catastrophic events. Categorizing health insurance is difficult as there are several models according to membership, risk sharing, funding management, and health care benefits. Thus the known types are: social insurance, for-profit or non-for-profit Private health insurance, direct payment, and general taxation health system. For each one author had mentioned the advantages and disadvantages separately. For the developing countries, it was claimed that developing the social security system will improve, and the demand for it will increase due to raised employment, improved tax and contribution collection systems. However, well over 80 percent of the population in developing countries remains uncovered against basic risks despite considerable efforts from policymakers, development institutions, and donor agencies. In this article paper, we have presented potential challenges and benefits of private health insurance from the authors’ perspectives based on a thorough literature review of private health insurance laws and regulations in middle-income countries.

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