scholarly journals DAMPAK INSENTIF PPH PASAL 21 SAAT PANDEMI COVID19 TERHADAP TAKE HOME PAY DAN PELAPORAN SPT TAHUNAN

2021 ◽  
Vol 5 (2) ◽  
pp. 257-270
Author(s):  
Bayu Sarjono
Keyword(s):  
Income Tax ◽  
Study Approach ◽  
Descriptive Research ◽  
Permanent Employee ◽  
The Status ◽  
The Government ◽  
The Individual ◽  
The University ◽  
The Impact

The purpose of this study is to determine the impact of incentives Income Tax Article 21 for the withholding and reporting of the Annual income Tax a Permanent Employee. This type of research is descriptive research with case study approach of research about the status of subject of the study with respect to a specific phase or typical of the whole personality. The data were obtained from dokumetansi i.e. data earnings a permanent employee, the calculation of Income Tax Article 21, and form 1721 A1. The Unit of analysis in this research was the individual as a lecturer at the University of Y  included in the KLU taxpayers affected by the pandemic Covid19.Income tax Article 21 for the Period of January to March to dependents of employees, thereby reducing the magnitude of the Take Home Pay received. From April to December, employees with certain criteria were given an incentive of income Tax Article 21 by the Government and income Tax withheld by the employer was given simultaneously with the monthly income. With the tax incentives it can increase the Take Home Pay received. Article 21 income tax Borne by the Government received by the employee from the employer is not taken into account as income subject to taxation. Therefore, it must be reported in the tax return (SPT) Annual Personal Income Tax. But in this case the employer does not provide data to the employee about the amount of income Tax Article 21 Borne by the Government.

Prinsip Kearifan Lokal dalam Pengembangan Strategi Kehumasan pada Pemerintah Daerah Kabupaten Bandung

2020 ◽  
Vol 4 (2) ◽  
pp. 229-248
Author(s):  
Betty Tresnawaty
Keyword(s):  
Public Relations ◽  
Local Knowledge ◽  
Case Study Approach ◽  
West Java ◽  
Study Approach ◽  
Positive Image ◽  
The Government ◽  
The Impact ◽  
Public Relations Strategy

Public Relations of the Bandung Regency Government realizes that its area has a lot of potential for various local wisdom and has a heterogeneous society. This study aims to explore and analyze the values of local knowledge in developing public relations strategies in the government of Bandung Regency, West Java province. This study uses a constructivist interpretive (subjective) paradigm through a case study approach. The results showed that the Bandung Regency Government runs its government based on local wisdom. Bandung Regency Public Relations utilizes local insight and the region's potential to develop a public relations strategy to build and maintain a positive image of Bandung Regency. The impact of this research is expected to become a source of new scientific references in the development of public relations strategies in every region of Indonesia, which is very rich with various philosophies.Humas Pemerintah Kabupaten Bandung menyadari wilayahnya memiliki banyak potensi kearifan lokal yang beragam, serta memiliki masyarakatnya yang heterogen. Penelitian ini bertujuan menggali dan menganalisis nilai-nilai kearifan lokal dalam pengembangan strategi kehumasan di pemerintahan Kabupaten Bandung provinsi Jawa Barat.  Penelitian ini menggunakan paradigma interpretif (subjektif) konstruktivis melalui pendekatan studi kasus. Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten (Pemkab) Bandung menjalankan pemerintahannya berlandaskan pada kearifal lokal. Humas Pemkab Bandung memanfaatkan kearifan lokal dan potensi wilayahnya untuk mengembangkan strategi humas dalam membangun dan mempertahankan citra positif Kabupaten Bandung.Dampak penelitian ini diharapkan menjadi sumber rujukan ilmiah baru dalam pengembangan strategi kehumasan di setiap daerah Indonesia yang sangat kaya dengan beragam filosofi. 

scholarly journals COMMODITY PROSPECTS OF ACEH PROVINCE DURING THE COVID-19 PANDEMIC

2021 ◽  
Vol 1 (1) ◽  
pp. 19-21
Author(s):  
Ichsan Ichsan ◽  
Rico Nur Ilham
Keyword(s):  
Agricultural Sector ◽  
Case Study Approach ◽  
Lower Middle Class ◽  
Study Approach ◽  
Rice Farmers ◽  
Aceh Province ◽  
The Status ◽  
The Government ◽  
Food Commodities

Food security in households can be measured by maintaining stability and security in the availability of staple food. Covid-19 has an impact on the agricultural sector and farmers so that it affects their income, and automatically changes the availability of food in their households. The purpose of this study was to find out how Covid-19 had an impact on the food availability of rice farmers' households, and what strategies were used to survive in conditions of uncertainty. This research uses a case study approach in Aceh Province. The results of this study show contradictory responses based on the status of the farmer (agriculture as the main or secondary livelihood), and the availability of access to other sources of income affects how or not Covid-19 affects their lives. This study shows that the cultural factors of farmers who live simply and farmers of food commodities are those who are more resilient than farmers of other commodities and the lower middle class in general. The strategy in question is to sell produce with a larger proportion due to declining selling prices, take food from the harvest and rice barns also receive assistance from the government.

scholarly journals The Indigenisation Policy and Economic Emancipation in Zimbabwe: A Case Study of the Zimunya-Marange Communities

2018 ◽  
Vol 6 (2) ◽  
pp. 12
Author(s):  
Zvavahera Promise ◽  
Chigora Farai ◽  
Tandi Roselyn
Keyword(s):  
Rural Communities ◽  
Quantitative Research ◽  
Study Approach ◽  
Mining Companies ◽  
Diamond Mining ◽  
Doing Business ◽  
The Government ◽  
To Come ◽  
The Impact

This study sought to evaluate the impact of the Indigenisation Policy on the socio-economic emancipation of rural communities in Zimbabwe. A case study approach was taken focusing on the Marange and Zimunya communities in Manicaland Province of Zimbabwe, where diamonds are being mined. Both qualitative and quantitative research methodologies were applied to get a balanced view from these two communities on their socio-economic improvement because of the mining of diamonds, which are a valuable natural resource found in these two communities. Purposive sampling was applied to come up with the sample of senior politicians and traditional leaders. Two Focus groups were formed in the two communities. The study established that the five diamond mining companies doing business in the two communities had failed to honour their pledges of contributing USD10 million each towards the development of the two communities. Only USD400 000 was contributed by two mining companies at the time of the study. Ninety five percent (95%) of the respondents reported that there were no projects that were being implemented to benefit the local communities. It was therefore, concluded that there was limited socio-economic empowerment of the Marange-Zimunya communities by the diamond mining companies. The study recommended the intervention by the Government in order for these mining companies to honour their pledges by coming up with empowerment projects and also by allowing the two communities to have shares in these companies so that they could be economically empowered.

scholarly journals Action learning: ripples within and beyond the set

2017 ◽  
Vol 30 (2) ◽  
pp. 138-147 ◽  
Author(s):  
Robert James Warwick ◽  
Adam Palmer ◽  
Janet McCray
Keyword(s):  
Leadership Development ◽  
Single Case ◽  
Action Learning ◽  
Content Type ◽  
Practical Action ◽  
Study Approach ◽  
Single Person ◽  
The Individual ◽  
The Impact

Purpose This paper aims to explore the impact of action learning (AL) on an individual and an organisation, particularly the process by which each affected the other. The organisation is a UK National Health Service (NHS) Trust that includes two hospitals. Design/methodology/approach This is a single person case study involving a clinician, but the voice of an author can also be heard. It involves the experience of the individual as they experience AL as part of a leadership development programme leading to a postgraduate certificate. The authors explain their caution of the case study approach and in doing so offer their thoughts in how this paper could be read and impact on practice. Findings The authors show a process whereby an AL set participant moves from being confident about their project to one of uncertainty as the impact of the project ripples throughout the organisation. Through this process of unsettlement, the individual’s unnoticed assumptions are explored in ways that enable practical action to be taken. In doing so, the individual’s leadership and identity developed. Research limitations/implications This is a single person case study in one organisation, thus affecting wider generalisation. Originality/value This single case study contributes to the debate on critical AL and the use of AL in the NHS.

scholarly journals A Case Study of the Impediments to the Commercialization of Research at the University of Kentucky

F1000Research ◽  
2015 ◽  
Vol 4 ◽  
pp. 133 ◽  
Author(s):  
Nathan L. Vanderford ◽  
Elizabeth Marcinkowski
Keyword(s):  
Academic Research ◽  
Administrative Leadership ◽  
University Of Kentucky ◽  
Number Of Factors ◽  
Academic Researchers ◽  
The Status ◽  
The Individual ◽  
The University

The commercialization of university-based research occurs to varying degrees between academic institutions. Previous studies have found that multiple barriers can impede the effectiveness and efficiency by which academic research is commercialized. This case study was designed to analyze the status of the commercialization activity at the University of Kentucky via a survey and interview with a successful academic entrepreneur in order to determine the impediments the individual perceived during the commercialization process. The study also garnered insight from the individual as to how the commercialization process could be improved. Issues with infrastructure were highlighted as the most significant barrier faced by the individual. The research subject also suggested that commercialization activity may generally increase if a number of factors were mitigated. Such insight can be communicated to the administrative leadership of the commercialization process at the University of Kentucky. Long term, improving university-based research commercialization will allow academic researchers to be more active and successful entrepreneurs such that intellectual property will progress more freely to the marketplace for the benefit of inventors, universities, and society.

scholarly journals THE IMPACT OF THE POST ARAB SPRING ON THE HUMAN RIGHTS IN SYRIA

2020 ◽  
Vol 8 (1) ◽  
pp. 456-463
Author(s):  
Dakheelallah Alharbi ◽  
Zarina Othman ◽  
Sity Daud
Keyword(s):  
Human Rights ◽  
Arab Spring ◽  
Case Study Research ◽  
Economic Sectors ◽  
Descriptive Research ◽  
The Government ◽  
Almost All ◽  
The Arab Spring ◽  
The Impact

Purpose: The purpose of the study is to give an analysis of the humanitarian situation and the case of human rights in Syria after the events of the Arab spring. Methodology: This is analytical-descriptive research that has been done through literature review, content analysis, and documentary and case study research. Result: our results suggest that the Syrian government made false concessions designed to end the revolts. The occurrence led to the formation of a rebel group, the Free Syrian Army whose main objective was to oust the authoritarian regime and stop the killing of civilians. This marked the beginning of the blatant violation of human rights as well as the civil war in Syria. The government not only ignited but also took the war to its own people killing, injuring and imprisoning thousands of people. Worse still, thousands of women and young girls still suffer sexual violence during the nightly raids conducted frequently on either opposing camps. Following the massive violations of human rights, almost all economic sectors of Syria have met rock-bottom. Applications: This research can be used for policymakers and the international community to take a further step to aid the Syrian civilians. Novelty/Originality: In our research, we try to target a very much debated topic in the Middle East. Although several articles written about the humanitarian and human rights situation in Syria studies on human rights after the Arab spring is still lacking.

scholarly journals Penerapan Prinsip-Prinsip Good Corporate Governance dalam Pengelolaan Wakaf Tunai pada Badan Wakaf Uang Tunai MUI Yogyakarta

2020 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Ananto Triwibowo
Keyword(s):  
Corporate Governance ◽  
Swot Analysis ◽  
Public Institution ◽  
Basic Principles ◽  
Study Approach ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Qualitative Descriptive ◽  
The Impact

As a public institution that has a mandate to manage the waqf cash fund, the waqf agency is required to be capable of managing the cash waqf fund and implementing the principles of Good Corporate Governance (GCG) as a form of responsibility to public The impact of the implementation of GCG itself, in addition to improve the level of public trust, will increase the amount of fund accepted by the waqf agency. This research aims to describe the management of cash waqf and to analyze the implementation of Good Corporate Governance (GCG) principles respectively done and in BWU/T MUI DIY in the management of cash waqf. This is a qualitative-descriptive research using a case study approach aimed to describe the reality of the cash waqf management and the implementation of GCG principles in BWU/T MUI DIY. The results were then analyzed or measured using the theories relevant with the issues concerned. In addition, this research used SWOT analysis to observe the strengths, weaknesses, opportunities and challenges in managing the cash waqf faced by the BWU/T MUI DIY. Based on the results of the research, it can be found that in the management of the cash waqf done by BWUT MUI DIY overall has been implemented in accordance with the existing laws, either from legislation, regulation of religion minister, and regulation issued by BWI. Meanwhile for the implementation of GCG principles in the management of cash waqf done by BWUT MUI DIY recently has not been done maximally. Of five basic principles of GCG including transparency, accountability, responsibility, independence and fairness, in fact there are only two principles conducted entirely that is the principle of independence and fairness. On the other hand, the principles of transparency, accountability, and responsibility have not been applied entirely.

scholarly journals Kolaborasi Multi Aktor dalam Program Restorasi Gambut di Provinsi Riau

2019 ◽  
Vol 4 (2) ◽  
pp. 99-113
Author(s):  
Agung Wicaksono
Keyword(s):  
Collaborative Governance ◽  
Provincial Government ◽  
Economic Losses ◽  
Study Approach ◽  
Strategic Program ◽  
The Government ◽  
Lack Of Commitment ◽  
Peat Fires ◽  
The Impact

Peat restoration as a government strategic program is a hot issue. This was initially thought to be the result of forest and peat fires which were the source of the worst smoke disasters in 2015. The World Bank estimated the impact of economic losses at Rp. 221 Trilliuns. In accordance with Perpres No. 1 In 2016, the government established the Peat Restoration Agency which became the leader in the implementation of peat restoration in Indonesia. It is important to note that peat restoration was designed with the framework of collaboration with many actors. Governments, communities, NGOs and the private sector are key actors in implementing peat restoration (collaborative governance). The actor's approach is the focus of this research by using collaborative governance theory as the main framework of research. This research uses a qualitative method with a case study approach. Researchers found that there was a failure of collaboration between actors in the peat restoration program in Riau. The unclear status of the Regional Peat Restoration Team (TRGD) and the inactivity of the Riau Provincial Government in supporting the peat restoration agenda are the findings of this study. Researchers see there are several factors that cause it to happen. Economic factors are the main because peat restoration is related to investment in forestry and oil palm plantations. Then the cause of the failure of collaboration between these actors was also caused by the lack of commitment from political leaders in Riau.

scholarly journals A Qualitative Case Study: The Lived Educational Experiences of Former Juvenile Delinquents

2015 ◽  
Author(s):  
William Donges
Keyword(s):  
Lived Experiences ◽  
Causal Link ◽  
Delinquent Behaviors ◽  
Study Approach ◽  
Clear Insight ◽  
Juvenile Behavior ◽  
The Individual ◽  
The Impact ◽  
Insight Into

The impact of juvenile delinquency on society is an issue of great concern. The impact of delinquent behaviors goes beyond the victim to include the offender, the offender’s family and society as a whole. A review of the existing literature reveals multiple studies, which examine delinquency from a causal perspective. Despite the efforts of researchers a definitive causal link is not readily determined. Ethical concerns centering around a quantitative study on delinquency precludes the discovery of such a causal link. Utilizing a qualitative study approach we may not be able to identify causal relationships; however, this approach provides clear insight into the lived experiences of the individuals being studied and in turn offers us the possibility of understanding what these experiences were and how they possibly impacted the individual. It is through this understanding of the lived experiences that we gain insight. This insight will, hopefully, facilitate the prediction of and the mediation of anti-social juvenile behavior.

scholarly journals Tax policy and housing prices: evidence from Vietnam using event study approach

2017 ◽  
Vol 14 (4) ◽  
pp. 121-132 ◽  
Author(s):  
Pham Huu Hong Thai ◽  
Hao Manh Quach
Keyword(s):  
Event Study ◽  
Policy Change ◽  
Tax Policy ◽  
Income Tax ◽  
Housing Prices ◽  
Personal Income ◽  
Personal Income Tax ◽  
Study Approach ◽  
The Government ◽  
The Impact

This paper examines the effect of tax policy on housing prices in Vietnam for the period from October 2004 to September 2016 using event study approach. The authors find that all five key changes made to the personal income tax, corporate income tax and non-farm land use tax have caused the housing prices to decline on average 6-11% during the event window, but only the impact of the personal income tax changes is statistically significant. The fact that changes in housing prices are mostly seen prior to the effective date of the tax policy change implies that tax policy change indeed has influenced the housing prices in Vietnam. Although this research has not examined the mechanism through which tax policy has influenced the housing prices, the findings offer some implications for the government in terms of using tax policy for controlling housing prices in Vietnam. The research is also of very few papers in this literature that use the event study approach.

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