scholarly journals POTENTIAL ANALYSIS AND SUPERVISION OF VAT ON THE UTILIZATION OF DIGITAL CONTENTS (CASE STUDY: STEAM PLATFORM)

2020 ◽  
Vol 1 (3) ◽  
pp. 342-352
Author(s):  
Suparna Wijaya ◽  
Naufal Nur Setyo ◽  
Waidatin Nur Azizah
Keyword(s):  
Research Method ◽  
Digital Content ◽  
Potential Analysis ◽  
Permanent Establishment ◽  
Digital Contents ◽  
Before And After ◽  
Directorate General ◽  
World Class ◽  
The Government

Steam is a world-class company for marketing applications and games. The imposition of VAT on steam has become an interesting thing because  there has not been a Permanent Establishment in Indonesia till now. The purpose of this study is to describe the VAT funding before and after the establishment of PE on Steam, the constraints of imposing VAT on Steam, and the steps that the Government can take regarding Steam. The research method used is descriptive qualitative. The results of this study prove that when Steam does not have PE in Indonesia, Steam consumers in Indonesia are required to make their VAT for the use of digital content provided by Steam. However, if BUT already exists for Steam, Steam will become a Taxable Entrepreneur (PKP), which is obliged to collect VAT on the delivery of intangible taxable goods or services provided. This certainly makes it difficult in terms of supervision because it is very difficult for the Directorate General of Taxes to supervise anyone, what is the Taxpayer Identification Number.

scholarly journals Changes of Walking Activity During the First Cycle Phases of COVID-19 Pandemic: A Case Study of Seoul, Korea

2021 ◽  
pp. 193758672110265
Author(s):  
Youngjun Park ◽  
Haekwon Chung ◽  
Sohyun Park
Keyword(s):  
Public Health ◽  
Physical Inactivity ◽  
Voluntary Participation ◽  
Walking Activity ◽  
Significant Difference ◽  
Before And After ◽  
Acceleration And Deceleration ◽  
Preliminary Study ◽  
The Government

Aim: This study explores the changes in regular walking activities during the phases of the pandemic. Background: With the spread of COVID-19 transmission, people are refraining from going out, reducing their physical activity. In South Korea, COVID-19 broke out in the 4th week of 2020 and experienced the first cycle phases of the pandemic, such as outbreak, widespread, and decline. In response to the pandemic, the government encouraged voluntary participation in social distancing campaigns, and people reduced their outside activities. Methods: This article examines the decrease and increase of the Prevalence of Regular Walking (≥30 min of moderate walking a day, on ≥5 days a week) by the COVID-19 phases. This study is based on weekly walking data for 15 weeks in 2020, via the smartphone healthcare app, which is managed by 25 public health offices of the Seoul government. Results: According to the findings, the level of prevalence of regular walking (PRW) has a significant difference before and after the outbreak, and every interval of the four-stage COVID-19 phases, that is, pre-pandemic, initiation, acceleration, and deceleration. The level of PRW sharply decreased during initiation and acceleration intervals. In the deceleration interval of COVID-19, the PRW kept increasing, but it has not yet reached the same level as the previous year when the COVID-19 did not exist. Conclusions: As a preliminary study, this study explains empirically how COVID-19 changed PRW in Seoul. It would be helpful to enhance our understanding of the changes in physical inactivity in the pandemic period.

scholarly journals KOMPETENSI PETERNAK SAPI POTONG PERANAKAN ONGOLE DALAM PEMBUATAN KOMPOS (STUDI KASUS PADA KELOMPOK TERNAK MEKAR KECAMATAN DAGANGAN KABUPATEN MADIUN)

2018 ◽  
Vol 10 (3) ◽  
pp. 1
Author(s):  
Deha Purwoko ◽  
Bekti Nur Utami
Keyword(s):  
Manufacturing Process ◽  
Research Method ◽  
Organic Content ◽  
Compost Quality ◽  
Preparation Stage ◽  
Before And After ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
Selection Of

This research aims to describe the level of competence of farmers in composting, and to draft extension and try out the implementation of counseling about composting in group of livestock of Mekar. The research was conducted in sub-district Dagangan of Madiun Regency. Selection of livestock group is done by purposive that is the only group of livestock that have made compost that is group of livestock of Mekar which is located in Kepet village. The research method used is case study with quantitative descriptive approach with scoring. The population is 44 people, the sample is based on the census. The results showed that: 1) the level of competence of farmers in composting is classified with the details of the competence of the preparation stage is low, the competence of the manufacturing process is low, and the competence of the storage stage is classified; and 2) drafting the extension plan based on the target and the purpose of extension so that the breeder know, understand and able to increase the C-Organic content and C / N Ratio on the compost according to the standard. Success shows the improvement of compost quality before and after counseling in accordance with the purpose of counseling.   Keywords: competence of breeder, livestock group of Mekar, draft extension, composting, extension

scholarly journals PENGARUH PENERAPAN METODE INTERVENSI SEMANTIK DIVERGEN TERHADAP AFASIA TRANSKORTIKAL MOTORIS

2021 ◽  
Vol 3 (2) ◽  
pp. 84-93
Author(s):  
Santi Komaladini ◽  
Popon Popon
Keyword(s):  
Data Collection ◽  
General Hospital ◽  
Research Method ◽  
Case Study Research ◽  
Male Gender ◽  
Intervention Method ◽  
Before And After ◽  
The Subject ◽  
Research Experiment

This study aims to determine the application of the divergent semantic intervention method in motor transcortical aphasia clients after stroke, male gender aged 44 years at the Cibabat Regional General Hospital. The research method used is a case study research experiment which aims to determine the condition of the subject before and after intervention through therapy. Data collection was carried out through the WOTS stage, namely (1) interviews with the client's parents, (2) direct observation of the client, (3) conducting tests on the client, and (4) studying the patient's medical record document. The results of the research after doing therapy using the divergent semantic intervention method for 15 meetings obtained good results by assessing the level of words on nouns. The conclusion is that the divergent semantic intervention method has an effect on mentioning the level of objects

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

scholarly journals KEDUDUKAN HUKUM PERUSAHAAN BENTUK USAHA TETAP (PERMANENT ESTABLISHMENT) DALAM DIMENSI HUKUM PENANAMAN MODAL DI INDONESIA

2014 ◽  
Vol 3 (3) ◽  
Author(s):  
Putu Ratih Prabandari
Keyword(s):  
Foreign Investment ◽  
Research Method ◽  
Legal Protection ◽  
Legal Certainty ◽  
Permanent Establishment ◽  
Legal Position ◽  
Investment Law ◽  
Rights And Interests ◽  
The Government

Companies with a permanent establishment is a form of a business carried on in Indonesia, carried out either by an individual or entity whose establishment was not done in Indonesia. The company with a permanent establishment differences with the concept of establishment permitted by the Investment Act. Starting from the concept, which raised the question of how the legal position of the company with a permanent establishment in the perspective of the Investment Law. The general objective of this study is an attempt to develop jurisprudence in relation to the company's legal position with a permanent establishment under the Investment Law. This normative research method, to examine the books and legal materials related to the issue under study. Companies with a permanent establishment in Indonesia is foreign investment, it is appropriate for the government is required to provide legal protection to the investors, including protecting the rights and interests of investors in investing in Indonesia. In order for them to get their rights in accordance with the laws mandated, so the investment law are expected to protect the interests of the parties who invest either directly or indirectly involved in Indonesia. Guarantee legal certainty to investors, so the investment is economically capable of generating profits for investors.

scholarly journals SOCIAL NETWORK AND LAND CONFLICT IN RURAL COMMUNITIES (CASE STUDY IN SENAMA NENEK VILAGE TAPUNG HULU SUB REGENCY KAMPAR REGENCY)

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
MEKI HERLON ◽  
FAJAR RESTUHADI ◽  
ROZA YULIDA
Keyword(s):  
Social Network ◽  
Rural Communities ◽  
Research Method ◽  
Secondary Data ◽  
Community Leaders ◽  
Survey Method ◽  
Land Conflict ◽  
The Government ◽  
Customary Land

One of the government effort in accelerated development is believed to be done with maximum natural resource management, sustainable, and without any conflict. This 2800 ha of land conflict happened between rural citizen in sub regency Tapung Hulu and PTPN V Kebun Sei Kencana. The aim of this research is to find out information about social network and land conflict in rural communities in Senama Nenek vilage. This research is done within November 2015 until March 2016. Research method is using survey method and research sample for community leaders (12 people by census) and ordinary citizen (113 people by Snow Ball). The data that needed is primary and secondary data, the analysis used SPSS and UciNet program. The result showed that there are 12 actors involved in this conflict which are : 8 actors that maintain customary land (Ishk, Myya, Mkwr, Frds, Abms, Ahyn, dan Tmsn) and 4 actors uphold interests of the company (Abcn, Sprn, Sjls, dan Srdi).

scholarly journals Stages of Rural Transformation in the National Strategic Tourism Area of Borobudur

2021 ◽  
Vol 9 (1) ◽  
pp. 31-46
Author(s):  
Aditha Agung PRAKOSO ◽  
◽  
Eugenius PRADIPTO ◽  
Muhammad Sani ROYCHANSYAH
Keyword(s):  
Case Study Method ◽  
Tourism Planning ◽  
Tourist Destination ◽  
Rural Transformation ◽  
Units Of Analysis ◽  
Scientific Approach ◽  
Multiple Case ◽  
World Class ◽  
The Government

Abstract: The Borobudur area has grown into a world-class tourist destination. With the existence of Borobudur, Mendut, and Pawon temples, the area was appointed as National Strategic Tourism Area (NSTA). The condition influences the villages surrounding it. Borobudur village, Wanurejo, and Candirejo have developed into alternative tourist villages. During their development, these villages have undergone several transformation stages, which are interesting for further observation. In this background, the study aims to identify the transformation stages of the tourist villages in the Borobudur area, from the beginning as a people settlement to become tourist villages, and what causes the development of these stages. This study used a multiple-case study method with diachronic time series analysis, with three village units of analysis: Borobudur, Candirejo, and Wanurejo. Therefore, it will produce the stages of the village's transformation, especially, those related to tourism activities in the Borobudur area. It is expected that the results of this research will provide tourism development guidelines at each stage of the transformation of tourism villages so that they can be the basic for proper tourism planning for the government in rural tourism, especially in the development of tourism villages in NSTA. In addition, it can also be the basic of a scientific approach in researching the development of tourist areas, especially tourism village.

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 THE LEGAL CONSEQUENCES OF INCOMPLETE BUILDING LICENSE TO THE SALES AND PURCHASE AGREEMENT OF APARTMENTS (CASE STUDY OF MEIKARTA’S INCOMPLETE BUILDING LICENSE)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Sujana Donandi S
Keyword(s):  
Research Method ◽  
Legal Research ◽  
The Government ◽  
Legal Consequences

The construction of Meikarta, a place which is claimed as The New Jakartaon an Approximately 500 acres (ha) land has attracted public attention.There have been 117.797 reservation for apartments unit of Meikarta.However, the rejection from the government due to the incomplete buildinglicense of Meikarta has caused 2 main problems regarding the validity of theagreement of the apartment and its legal consequences caused by theincomplete building license. The purpose of this research are to examine thelegal validity of sales and purchase agreement of apartment which itsconstructing license is incomplete and To determine and describe the legalconsequences of it. This research will be conducted using normative legalresearch method. Normative Legal Research Method is a legal researchconducted by examining literacy sources or secondary sources.An Agreementof an apartment like Meikarta which its building license incomplete is nulland void.The status of an agreement that is null and void brings legalconsequences for each parties to restore themselves to the previous positionbefore the agreement was conducted, so that each parties should return backright of other party and vice versa.

scholarly journals RESOLUSI KONFLIK PEMILIHAN KEPALA DAERAH DI KECAMATAN TALAGA RAYA KABUPATEN BUTON TENGAH

ASKETIK ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 197-208
Author(s):  
Mahrudin Mahrudin
Keyword(s):  
Local Elections ◽  
Clean Water ◽  
Case Study Approach ◽  
Study Approach ◽  
Before And After ◽  
The Difference ◽  
The Government ◽  
Negative Impacts ◽  
Descriptive Method

The purpose of this paper is to examine and identify the problems that are the source of conflict over local elections in Talaga Raya District. This research focuses on conflicts that occur before and after local elections. By using a descriptive method and a case study approach, the results of the study showed that the conflict over the regional head election in Talaga Raya District originated from the Difference in Choice, Misunderstanding, Some Parties were disadvantaged and feeling sensitive. In addition, the conflict of local election which took place before and after the election had implications for the conflict over the control of fresh water sources which resulted in horizontal and vertical conflicts. Besides this conflict has also brought its own wisdom with the increase in the source of clean water which had only been one to three sources. Based on these results it can be said that besides bringing down the negative impacts of the conflict it can also bring down positive impacts in the Talaga Raya sub-district community. Therefore, in terms of conflict resolution, the government should be able to minimize the conflict as early as possible so it does not drag on so that it does not lead to physical conflict.

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