scholarly journals Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Andy Famela Silalahi ◽  
Yohanes
Keyword(s):  
Income Tax ◽  
Study Data ◽  
Research Approach ◽  
Legal Interpretation ◽  
Tax Rate ◽  
Permanent Establishment ◽  
Analysis Technique ◽  
Directorate General ◽  
Case Study Data

This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by making confirmation letter or changing the regulation. The PE studied is the Singapore PE because there were differences in interpretation of the Minister of Finance Decree (KMK) number 417/KMK.04/1996 regarding BPT between the PE and DJP. This study uses The Theory of Legal Interpretation and the concept of legal interpretation. The research approach used is qualitative with case study. Data collection techniques used are interviews and documentation. The analysis technique uses descriptive, content, and thematic analysis techniques. The results show that BUT X used a systematic or logical interpretation and interpreted the income tax rate of 2.64% in KMK number 417/KMK.04/1996 includes BPT, while DGP used grammatical interpretation and interpreted the income tax rate of 2.64% in the KMK does not include BPT. The input given is to change the KMK number 417/KMK.04/1996 so that there are no differences in interpretation in the future and the KMK can be used for the PE of shipping companies from all partner countries.

scholarly journals Pengembangan Keprofesian Berkelanjutan bagi Guru Sekolah Dasar

2020 ◽  
Vol 5 (5) ◽  
pp. 666
Author(s):  
Cahyaningtyas Tri Wijiutami ◽  
Wahjoedi Wahjoedi ◽  
Ery Try Djatmika R. W. W
Keyword(s):  
Elementary School ◽  
Elementary School Teachers ◽  
Scientific Publication ◽  
Study Data ◽  
Research Approach ◽  
School Teachers ◽  
Scientific Publications ◽  
Self Development ◽  
Case Study Data

<p><strong>Abstract:</strong> The purpose of this research are: (1) study the implementation of the PKB program for elementary school teachers (2) the effectiveness of the PKB program for elementary school teachers. The approach of this research is a qualitative research approach and the type of the research is case study. Data obtained from interviews, observations, and documentation. Based on the acquisition of data generated in the study, it is concluded: (1) The implementation of the PKB program in the form of self-development, scientific publications, and innovative works has been running, (2) The effectiveness of the implementation of the PKB program has not been carried out effectively and optimally, especially in scientific publication activities.</p><strong>Abstrak</strong><strong>:</strong><em> </em>Pelaksanaan penelitian ini dengan tujuan untuk (1) mengkaji tentang pelaksanaan program PKB guru sekolah dasar dan (2) efektivitas program PKB guru sekolah dasar. Penggunaan pendekatan pada penelitian ini yaitu pendekatan penelitian kualitatif dengan jenis penelitian <em>case study</em> (studi kasus). Perolehan data didapat dari wawancara, observasi, dan dokumentasi. Berdasarkan perolehan data yang dihasilkan dalam penelitian, maka disimpulkan (1) pelaksanaan program PKB berupa pengembangan diri, publikasi ilmiah, dan karya inovatif sudah berjalan, (2) efektivitas pelaksanaan program PKB belum terlaksana secara efektif dan optimal khususnya pada kegiatan publikasi ilmiah.

KAJIAN MENGENAI KEMAMPUAN MODAL SENDIRI DALAM MENJAMIN KESELURUHAN HUTANG PERUSAHAAN (Studi pada Perusahaan Bisi International Tbk Tahun 2017-2019)

2021 ◽  
Vol 9 (1) ◽  
pp. 17-22
Author(s):  
Akhmad dan Labandingi Latoki
Keyword(s):  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Study Data ◽  
Financial Condition ◽  
Analysis Technique ◽  
The Relationship ◽  
Case Study Data

This study aims to analyze the ability of its own capital owned by Bisi International Tbk to guarantee all of its debts. So the approach used is a case study. Data collection is done by documentation method and the data taken is secondary data. The data comes from the 2017- 2019 financial statements. The analysis technique in this study uses financial ratios, namely comparing total debt with own capital. The results of research and studies reveal that the company's financial condition, especially the guarantee of capital on debt, tends to be in good condition. This can be seen from the amount of each rupiah of own capital that is able to cover every rupiah of costs. This research needs to be expanded by analyzing the relationship and the influence of other components that affect the improvement of the company's financial performance.   Keywords: Current Debt, Long-Term Debt, Own Capital

scholarly journals THE ROLE OF INDONESIAN LANGUAGE TEACHERS TO FAMILIARIZE THEMSELVES WITH THE POSITIVE CHARACTER AT MI AL-IHSAN MEDARI SLEMAN

2020 ◽  
Vol 4 (1) ◽  
pp. 63-71
Author(s):  
Wildan Nuril Ahmad Fauzi ◽  
Muqowim
Keyword(s):  
Character Education ◽  
Study Data ◽  
Language Teachers ◽  
Data Presentation ◽  
Analysis Technique ◽  
Case Study Data ◽  
Development Of Students ◽  
Positive Character

The purpose of this research is to know the role of Indonesian teachers in familiarizing the positive character in MI Al-Ihsan Medi. The methods in this study use qualitative with this type of case study. Data and data sources in this study include basic data and supporting data collection techniques in this study, using interviews, observations, and documentation. Data analysis technique with data reduction, data presentation and withdrawal of conclusions (verification). Checking the validity of data using triangulation. The results of the study concluded that the role of Indonesian teachers when familiarizing the behaviour of positive character in the school is, first the teacher domiciled into someone who caused the change. The teaching of a teacher as a figure is being drafted and imitated, because the teacher is a mirror for the development of students ' character education. The two teachers must continue to revive the spirit and ability of the learners.  All three teachers are able to unleash the potential of their own learners. The four teachers must be able to teach the learning that contains the character and contain activities on the stage of the deers, reading, writing, and speaking, so that the learners can know the qualities that have themselves.

scholarly journals Kebijakan Sekolah terhadap Penggunaan Gadget dalam Pembelajaran IPS Terpadu

2021 ◽  
Vol 2 (1) ◽  
pp. 117-131
Author(s):  
Diah Nuril Azizah ◽  
Muhammad Syafiq Humaisi
Keyword(s):  
Data Analysis ◽  
Social Studies ◽  
Quantitative Research ◽  
Study Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Learning Functions ◽  
Case Study Data ◽  
Science Material

This study aims to determine the use of gadgets in Integrated Social Studies learning in class VII C of SMP Ma'arif 1 Ponorogo and to determine the implementation of school policies in the use of gadgets in SMP Ma'arif 1 Ponorogo. This study uses a qualitative research method in which the data collected in the form of words, pictures and not numbers like quantitative research. The data analysis technique in this study uses inductive analysis and the type of research is case study. Data was collected by using interview, observation and documentation techniques. The technique of checking the validity of the data is done by triangulation of sources and triangulation of techniques. The data analysis technique uses the Miles and Huberman model analysis technique by using the steps of reducing data, presenting data, and drawing conclusions. The results of this study indicate that the use of gadgets in class VII C SMP Ma'arif 1 Ponorogo in integrated social studies learning functions as a learning facility that is used to work on questions, look for material that has not been understood and look for integrated social science material that is not in the book, gadgets at the time of writing. Lesson hours may not be used but are still under the supervision of the teacher.

scholarly journals FISCAL CORRECTION OF REPORTING TAX PAYABLE TAXPAYER BASED ON GENERAL RATE OF CORPORATE INCOME TAX IN 2020 (CASE STUDY AT PT. KARMILA UTAMA SENTOSA)

2021 ◽  
Vol 9 (8) ◽  
pp. 382-394
Author(s):  
Suprianto ◽  
Sarifudin ◽  
Eka Agustiani
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Fiscal Year ◽  
Case Method ◽  
Tax Credit ◽  
Tax Rates ◽  
Government Regulations ◽  
Tax Rate ◽  
Directorate General

                                                             ABSTRACT        This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020 (Case Study at PT. Kamilia Utama Sentosa ). The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate.        This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government regulations regarding general corporate income tax rates for 2020. Fulfillment of Corporate Taxpayer Obligations PT. Kamilia Utama Sentosa for the 2020 fiscal year, namely the Fulfillment of Corporate Taxpayer Obligations related to the calculation, deposit, and reporting of the Annual SPT has been carried out in accordance with applicable regulations, namely the application of the Corporate Income Tax rate of 22%. The results of the fiscal correction show that there is a time difference in the calculation regarding the recognition of expenses according to the tax law. Positive correction according to fiscal, there is a difference of Rp. 13,674,428, - while the Taxable Income in the Profit/Loss report is Rp. 496,659,611, so that the income tax payable by the Taxable Entrepreneur (KPKP) who gets the facility (50 % x 22 % ) x Income Tax Those who get the facility, namely income tax payable amounting to Rp 34,062,397,- After deducting the total tax credit that has been deposited, the underpaid/overpaid income tax (PPh payable – Tax Credit) is Rp 34,062,397 – 61,917,344 = Rp 27,854. 947,- (overpaid income tax).        Overpayment of corporate income tax of PT. Kamilia Utama Sentosa can be requested back or refunded and or calculated in the 2021 tax year or the excess tax is returned to PT. Kamilia Utama Sentosa by submitting an application to the Directorate General of Taxes.

scholarly journals Lifetime Benefit Analysis of Intelligent Maintenance: Simulation Modeling Approach and Industrial Case Study

2021 ◽  
Vol 11 (8) ◽  
pp. 3487
Author(s):  
Helge Nordal ◽  
Idriss El-Thalji
Keyword(s):  
Simulation Model ◽  
Simulation Modeling ◽  
Study Data ◽  
Opportunistic Maintenance ◽  
Maintenance Strategies ◽  
Modeling Approach ◽  
Intelligent Maintenance ◽  
Diagnosis And Prognosis ◽  
Case Study Data

The introduction of Industry 4.0 is expected to revolutionize current maintenance practices by reaching new levels of predictive (detection, diagnosis, and prognosis processes) and prescriptive maintenance analytics. In general, the new maintenance paradigms (predictive and prescriptive) are often difficult to justify because of their multiple inherent trade-offs and hidden systems causalities. The prediction models, in the literature, can be considered as a “black box” that is missing the links between input data, analysis, and final predictions, which makes the industrial adaptability to such models almost impossible. It is also missing enable modeling deterioration based on loading, or considering technical specifications related to detection, diagnosis, and prognosis, which are all decisive for intelligent maintenance purposes. The purpose and scientific contribution of this paper is to present a novel simulation model that enables estimating the lifetime benefits of an industrial asset when an intelligent maintenance management system is utilized as mixed maintenance strategies and the predictive maintenance (PdM) is leveraged into opportunistic intervals. The multi-method simulation modeling approach combining agent-based modeling with system dynamics is applied with a purposefully selected case study to conceptualize and validate the simulation model. Three maintenance strategies (preventive, corrective, and intelligent) and five different scenarios (case study data, manipulated case study data, offshore and onshore reliability data handbook (OREDA) database, physics-based data, and hybrid) are modeled and simulated for a time period of 20 years (175,200 h). Intelligent maintenance is defined as PdM leveraged in opportunistic maintenance intervals. The results clearly demonstrate the possible lifetime benefits of implementing an intelligent maintenance system into the case study as it enhanced the operational availability by 0.268% and reduced corrective maintenance workload by 459 h or 11%. The multi-method simulation model leverages and shows the effect of the physics-based data (deterioration curves), loading profiles, and detection and prediction levels. It is concluded that implementing intelligent maintenance without an effective predictive horizon of the associated PdM and effective frequency of opportunistic maintenance intervals, does not guarantee the gain of its lifetime benefits. Moreover, the case study maintenance data shall be collected in a complete (no missing data) and more accurate manner (use hours instead of date only) and used to continuously upgrade the failure rates and maintenance times.

Brazilian labor reform and implications for nursing work: a case study

2021 ◽  
Vol 55 ◽  
Author(s):  
Sheila Nascimento Pereira de Farias ◽  
Norma Valéria Dantas de Oliveira Souza ◽  
Karla Biancha Silva de Andrade ◽  
Thereza Christina Mó y Mó Loureiro Varella ◽  
Samira Silva Santos Soares ◽  
...  
Keyword(s):  
Working Hours ◽  
Study Data ◽  
Labor Rights ◽  
Labor Reform ◽  
Descriptive Case Study ◽  
Regional Labor ◽  
Work Method ◽  
Case Study Data

Abstract Objective: to analyze the Brazilian labor reform repercussions and its implications for nursing work. Method: this is an exploratory-descriptive case study. Data were collected on the website of four Regional Labor Courts (in Brazil), taking into account the cases judged in first and second instance, involving nurses and aspects of labor rights that were linked to labor reform. Results: two cases were captured that dealt with: 1) lack of prior inspection for unhealthy work; 2) expansion of nurses’ working hours without overtime pay. These two situations were based on the labor reform, which confirms the process of loss of rights for nurses. Conclusion: implementing the new labor rules brought harm and had negative repercussions for nursing work, as it resulted in professionals’ loss of rights. In this treadmill, it is believed that the dissatisfaction of these workers will increase and may result in professional evasion.

Reduplication Revisited

2005 ◽  
Vol 14 (1) ◽  
pp. 71-83 ◽  
Author(s):  
Harriet B. Klein
Keyword(s):  
Empirical Data ◽  
Treatment Approach ◽  
Study Data ◽  
Longitudinal Case Study ◽  
Phonological Processes ◽  
Monosyllabic Words ◽  
Lexical Items ◽  
Case Study Data

This case study considers the phonological forms of early lexical items produced by 1 normally developing boy, from 19 to 22 months of age, who began to produce all monosyllabic words as bisyllabic. In order to link this empirical data (the apparent creation of increased complexity) with universal tendencies (motivated by the reduction of complexity), the functions of reduplication were revisited. Phonological processes (i.e., reduplication and final consonant deletion) are viewed as repairs motivated by 2 interacting constraints (i.e., constraints on monosyllabic words and on word-final consonants). These longitudinal case study data provide further evidence for a relationship between final consonant deletion and reduplication. A possible treatment approach for similar patterns demonstrated clinically is recommended.

Environmental and Health Benefits of Utility-Based Cogeneration in Ontario, Canada

1994 ◽  
Vol 5 (4) ◽  
pp. 363-378 ◽  
Author(s):  
Donald R. Hart ◽  
Marc A. Rosen
Keyword(s):  
Fuel Cycle ◽  
Energy System ◽  
Study Data ◽  
Hot Water ◽  
Environmental Benefits ◽  
Economic Costs ◽  
Fish Yield ◽  
Lost Work ◽  
Case Study Data

The potential environmental benefits of utility-based cogeneration are examined, using the energy system in Ontario, Canada, as a case study. Data are presented regarding fuel cycle emissions, environmental and health effects, and associated economic costs of the existing provincial energy system, as a basis for comparison to a more efficient energy system with utility production of useable steam and hot water. Estimates are presented of reductions in emissions, effects and environmental and health costs that could be achieved by the improved system. Costs associated with mortality, morbidity, lost work days, lost crop yield, lost fish yield and building damage are considered. The analysis suggests that utility cogeneration could reduce these costs by 10 to 45%, depending on the cogeneration scenario.

scholarly journals Demonetisation Impact over Banking Loans & Advances: A Case Study

2019 ◽  
Vol 7 (4) ◽  
pp. 51-64
Author(s):  
Narsaiah Neralla
Keyword(s):  
Financial Services ◽  
Banking Sector ◽  
Study Data ◽  
Ecosystem Dynamics ◽  
Banking Services ◽  
Legal Tender ◽  
The Status ◽  
The Government ◽  
Case Study Data

The demonetisation footstep by the Government of India twisted complicated influences in the economy. Complete sectors of the economy had faced and produced mixed sensation results over the decision of demonetisation. India’s financial services struggled with demonetisation; on the other hand demonetisation affects utmost over the banking sector because it is substantial influenced services to transform money circulation in an Indian economy. Eradicating components of currency notes from circulation in an economy is demonetisation. It is as the processes of components of money are denied the status of legal tender. Consequently, ceased currency notes will not be account as valid currency in an economy. The term ‘demonetization’ is an instrument to shrink Inflation, Black Money, Corruption and terror funding, this step discourages a cash dependent economy in India. Government of India drive towards demonetisation has given a strong push to the popularity of digital banking and made helps with the alternative arrangements of e-banking and e –wallet to trade and commerce. Exploring the demonetisation emergence in an economy and impact on banking services ecosystem dynamics, this study take an abductive approach anchored in over 4 years of case study data regarding. The present study foremost intention is to be analysing the demonetisation impact over banking loans and advances. In this regard the present study is to be examining the pre demonetisation and post demonetisation period.

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