scholarly journals ANALISIS PERBANDINGAN TARIF PAJAK PENGHASILAN PASAL 17 DAN TARIF PAJAKPENGHASILAN PASAL 4 AYAT 2 (STUDY KASUS PADA CV. MELANIA)

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Marcelino Ransulangi ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
The Body ◽  
Magnitude Comparison ◽  
Literature Research ◽  
The Government ◽  
Tax Payments ◽  
The Right ◽  
The City ◽  
Descriptive Method

Income tax (VAT) is a tax levied on income earned by a taxpayer or entity. Income tax article 17 and article 4, paragraph 2 is one of the taxes that are used by the taxpayer or the body to calculate the tax to be paid to the government. The purpose of this study was to determine and analyze the process of calculation of Income Tax Article 17 and Article 4 paragraph 2 so that taxpayers can know the magnitude comparison of tax payments by using Tax Article 17 and Income Tax Article 4, paragraph 2 also taxpayers can determine the article where the right to apply in the company. The research was conducted in the city of Manado on the CV. Melania. The method used in this research is descriptive method. Data collection techniques that will be done is by way of literature research, documentation, and interviews. Keywords: Income Tax, Income Tax Article 17, Income Tax Article 4 paragraph 2.

scholarly journals PENGELOLAAN PENGADUAN MASYARAKAT KOTA BEKASI (BEKASI CITY PUBLIC COMPLAINTS MANAGEMENT )

1969 ◽  
Vol 10 (3) ◽  
Author(s):  
Witra Apdhi Yohanitas dan Teguh Henry Prayitno
Keyword(s):  
Local Government ◽  
Public Services ◽  
Good Governance ◽  
Management Model ◽  
The Public ◽  
Government Services ◽  
The Government ◽  
The Right ◽  
The City ◽  
Descriptive Method

One manifestation of good governance is the availability of infrastructure that providing information and take into account of people's expectations, so that it can be used to improvethe performance of government services. Basically, public has the right to use the complaints media if the performance of the government is not in line with public prospects. By giving an example of complaints managements and policiesthat are applied in the city of Bekasi as a benchmark that can be copied or replicated in other agencies. This study utilize exploratory descriptive method that link with regulationin order to explain the complaint in a straightforward and structured. Bekasi city has packed a system of provision of information and public complaints by utilizing technology which is the website and the SMS center. In addition, to support the success of the public services, Bekasi provides clear rules related to the provision of information and public complaints, and organizingtransparency complaint data and simple management. Model that performed by Bekasi Local Government is quite simple, therefore it can be duplicated/ replicated in other local governments.Keywords: complaint management, Bekasi City, website, sms center, community expectationsSalah satu wujud pemerintahan yang baik adalah tersedianya sarana dan prasarana untuk pemberian informasi, mendengar dan memperhatikan harapan masyarakatsehingga dapat menjadi perbaikan pelayanan dan kinerja pemerintah.Masyarakat berhak menggunakan media pengaduan jika kinerja pemerintah tidak sesuai dengan harapannya. Pemberian contoh pola pengaduan yang diterapkan di kota Bekasi dan memberikan beberapa contoh kebijakan yang ditempuh agar pengelolaan pengaduan yang diterapkan dapat berjalan sesuai dengan yang diinginkan diharapkan pengelolaan pengaduan kota Bekasi dapat menjadi pembanding yang dapat dicontoh atau direplikasi instansi lain.Melalui Metode deskriptif eksploratifterhadap peraturan dipilih untuk menjelaskan pengaduan secara lugas dan terstruktur. Kota Bekasi telah mengemas suatu sistem pelayanan penyediaan informasi dan pengaduan masyarakat dengan memanfaatkan sarana teknologi yaitu situs web dan sms center.Selain itu, untuk menunjang keberhasilan pelayanannya, kota Bekasi memberikan aturan yang jelas terkait pemberian informasi dan pengaduan masyarakat, dan melakukan transparansi data pengaduan serta manajemen yang sederhana. Model yang dilakukan cukup sederhana, maka pengelolaan pengaduan yang dilakukan oleh kota Bekasi dapat ditiru/ direplikasi didaerah lain.Kata Kunci: pengelolaan pengaduan, Kota Bekasi, situs web, sms center, harapan masyarakat

EFEKTIVITAS PROGRAM PEJUANG MUDA DALAM PENGENTASAN KEMISKINAN DI KOTA SURABAYA

2021 ◽  
Vol 4 (2) ◽  
pp. 447
Author(s):  
Amelia Jihan Fahnanda ◽  
Ruth Theda Rahmadevi ◽  
Moch. Faizal Syahputra ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Data Collection ◽  
Poverty Alleviation ◽  
Population Control ◽  
Library Research ◽  
Internet Media ◽  
Qualitative Descriptive ◽  
Women And Children ◽  
The Government ◽  
The City ◽  
Descriptive Method

This study aims to determine the effectiveness of the Youth Fighters Program in Poverty Alleviation in the City of Surabaya. This study used a qualitative descriptive method with data collection techniques through interviews with the population control office, the empowerment of women and children in the city of Surabaya and the researcher directly observed the young warrior program which was then written in an observation book. Sources of data from this study were also obtained through library research with the help of internet media and related journals. Based on the results of research on the effectiveness of the Young Fighters Program in poverty alleviation in the City of Surabaya, it is quite effective, when compared to before the existence of the Young Fighters program which was then analyzed using effectiveness theory which consists of indicators of the effectiveness of a program including efficiency, adequacy, equity, responsiveness, and accuracy although there are still indicators that need to be addressed. This can be a consideration for the government to continue to improve the program of young fighters in order to be able to alleviate poverty in the city of Surabaya

scholarly journals Strategi Bersaing Pedagang Pasar Tradisional Flamboyan Menghadapi Pasar Modern di Kota Pontianak

2021 ◽  
Vol 5 (3) ◽  
pp. 706-713
Author(s):  
Tri Asih ◽  
◽  
Dewi Kurniati ◽  
Shenny Oktoriana
Keyword(s):  
Data Collection ◽  
Good Service ◽  
Market Strategy ◽  
Traditional Markets ◽  
Traditional Market ◽  
The Government ◽  
Small Economy ◽  
The City ◽  
Descriptive Method ◽  
Special Strategy

The development of modern markets in Pontianak City is very rapid which can certainly have an impact on traditional markets. The existence of a modern market will affect the pattern or behavior of consumers, so that consumers often choose to shop at the modern market. This condition is a threat to traditional market traders, so tradional market traders need a special strategy in retaining their consumers. This study aims to formulate a competitive market strategy to deal with modern markets in Pontianak. The method used is descriptive method and analyzed using SWOT. Data collection uses questionnaire instruments for consumers, traders and several key informants. The results show that the competitive strategy of traditional flamboyant market traders to face modern markets in the city of Pontianak is to use SO strategies, by providing good service to customers, increasing sales of people's basic needs, offering products at low prices with the hallmark of bargaining culture, increasing small economy and loves local products. Efforts that can be given are for traders to maintain facilities and infrastructure in the market, continue to pay attention to the needs of consumers, change the market healthier and cleaner. The government must also always pay attention to the comfort, freedom of consumers, handle every complaint, select every trader who is always active and inactive so that there are no empty booths and increase the ability of resources to traders.

scholarly journals PEMIKIRIAN KH.HASYIM ASY’ARI TENTANG PENDIDIKAN AKHLAK DAN RELEVANSINYA DENGAN PENDIDIKAN KARAKTER DI INDONESIA (Telaah Kitab Âdâb al-‘Âlim wa al-Muta’allim)

2020 ◽  
Vol 1 (1) ◽  
pp. 37
Author(s):  
Erry Fujo Dwilaksono ◽  
M. Miftahul Ulum ◽  
Nuraini Nuraini
Keyword(s):  
Data Collection ◽  
Character Education ◽  
Moral Education ◽  
Data Sources ◽  
Primary Data ◽  
Government Program ◽  
Literature Research ◽  
Library Research ◽  
The Government ◽  
Descriptive Method

The moral education in the Book of Âdâb al-'âlim wa al-Muta'allim is in line with the government program that pays special attention to character education to make researchers interested in studying the book comprehensively. The purpose of this study is to describe the concept of KH. Hasyim Asy'ari related to education, the concept of character education in Indonesia and the relevance of the concept of moral education thought. Hasyim Asy'ari with character education in Indonesia. The type of research used is literature research or in the term Ain is called a library research with a descriptive method, with the data collection tools documentation and data sources consist of primary data sources, namely from the book Âdâb al-' Âlim wa al-Muta'allim by KH. Hasas'ari. The results of the study and discussion concluded that: the concept of KH thought. Hasyim Asy'ari about moral education is to direct someone to more religious values, the concept of character education in Indonesia is reflected in the program PPK, and the conclusion of Irian moral education. Hasyim Asy'ari has relevance to the character education in Indonesia.

scholarly journals EVALUASI PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN (PPH PASAL 25) PADA PT. BANK SULUTGO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Steven Karuniawan ◽  
Jenny Morasa ◽  
Stanley Kho Walandouw
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Tax Revenue ◽  
Research Writing ◽  
North Sulawesi ◽  
Income Statement ◽  
The Government ◽  
Tax Payments ◽  
Regional Development Bank ◽  
Descriptive Method

            Tax planning is one way to optimize profits because the tax is a burden / expense that reduces revenue so that efforts to reduce tax payments are often done companies. PT.Bank SulutGo in tax payments to the government has a role as one of the largest contributor to tax revenue for North Sulawesi Because PT.Bank SulutGo is a Regional Development Bank which Labanya increase every year. The purpose of this research is to know the application of tax planning to income tax Article 25 at PT. Bank SulutGo. The object of this research is Income Statement of PT. Bank SulutGo for the year ended 31 December 2016. The methodology used in this research is qualitative research. Writing method used is descriptive method that is field study by doing observation, interview, and documentation and library study. The result of evaluation of this research is expected to give information and input for company in doing tax planning as effort of tax payment efficiency to achieve maximum profit.  But still in accordance with the provisions of the applicable taxation The conclusions of this study indicate that tax planning applied by PT. Bank SulutGo is in compliance with applicable tax laws.Keywords:Tax Planning and Income Tax Article 25

scholarly journals Implementation of Online Learning System When Covid-19 in The Republic of Tatarstan, Russia

2021 ◽  
Vol 3 (1) ◽  
pp. 1-18
Author(s):  
Refly Setiawan ◽  
Ida Farida
Keyword(s):  
Online Learning ◽  
Data Collection ◽  
Learning System ◽  
Learning Activities ◽  
Motivation To Learn ◽  
The Republic ◽  
The Government ◽  
The Right ◽  
Students Satisfaction ◽  
Descriptive Method

Abstract: The implementation of the online learning system is one of the right steps taken by the Government of the Republic of Tatarstan in preventing the spread of the Covid-19 virus in the territory of the Republic of Tatarstan. This study aims to describe the implementation of online learning when the Covid-19 outbreak in the Republic of Tatarsatan and to find out how students' satisfaction and motivation to learn by implementing the online learning system. The research method used in this study is a descriptive method with a qualitative approach. Data collection is done through interviews, documentation, and observation with data collection tools that have been prepared. The location in this study in the Republic of Tatarstan is precisely at Kazan Federal University. The results showed that the implementation of online learning systems in the Republic of Tatarstan especially at Kazan Federal University had not been fully effective. That is because there are still many student complaints about using online learning applications such as Microsoft teams in learning activities at Kazan Federal University and most students do not fully understand the material delivered by lecturers in online learning.   Keywords: Online Learning System, Covid-19, Republic of Tatarstan

ANALISIS YURIDIS NORMATIF PUTUSAN PERKARA MAHKAMAH AGUNG KONSTITUSI RI No. 004/PUU-II/2004

2013 ◽  
Vol 7 (1) ◽  
pp. 7
Author(s):  
Doni Budiono
Keyword(s):  
The Body ◽  
Supreme Courts ◽  
Military Justice ◽  
State Administration ◽  
The Supreme Court ◽  
Directorate General ◽  
The Government ◽  
Government Rules ◽  
The Right ◽  
Tax Court

The  authority  of justice in Indonesia  is executed by  the Supreme Courts and  the  justice  boards/body under the Supreme Courts, including  the general  justice, religious affairs justice, military justice,  state administration  justice,  and  the Constitution Court. According to  certainty in  the Act of  Tax Court, Article1, clause  (5),  tax  dispute   refers to the legal dispute arising in the  taxation  affairs between the  tax payer or the  body  responsible for the  tax with   the government   executives  ( Directorate General of Tax) as the consequence of   the issue of  the decree for the  appeal  to the Tax  Court in accordance with the  tax Act, including the  charge  against the  execution of collection   in accordance with the  Act of Tax Collection by force. The  formation of Tax Court is  designed by  the Executives, in this case, the  Department of Finance, specifically  the Directorate   General  of Tax  which has the right to issue  law  more technical about  tax accord to Article 14,  letter A,  President Decree  no. 44  year 1974,  concerning the  basic  organization of the Department.  Based on  it,  it  is clear that  in addition to execute the government  rules and policy,  this body  has to execute judicial   rules and policy. This is against the  principles of  Judicative  Power/Authority in Indonesia,  which   clearly states that this body  should be under the Supreme Court.   Therefore. It is suggested that   the Act  No UU no.14 Year 2012 concerning  Tax Court   be revised  in accordance with the system of  Power Division  of Justice  as  stated in 45 Constitutions.

scholarly journals Governing Nonconformity: Gender Presentation, Public Space, and the City in New Order Indonesia

2021 ◽  
pp. 1-20
Author(s):  
Benjamin Hegarty
Keyword(s):  
Public Space ◽  
Gender Nonconformity ◽  
The Body ◽  
New Order ◽  
Sexual Morality ◽  
National Belonging ◽  
Femininity And Masculinity ◽  
Gender Presentation ◽  
The Right ◽  
The City

The regulation of public space is generative of new approaches to gender nonconformity. In 1968 in Jakarta, the capital of Indonesia, a group of people who identified as wadam—a new term made by combining parts of Indonesian words denoting “femininity” and “masculinity”—made a claim to the city's governor that they had the right to appear in public space. This article illustrates the paradoxical achievement of obtaining recognition on terms constituted through public nuisance regulations governing access to and movement through space. The origins and diffuse effects of recognition achieved by those who identified as wadam and, a decade later, waria facilitated the partial recognition of a status that was legal but nonconforming. This possibility emerged out of city-level innovations and historical conceptualizations of the body in Indonesia. Attending to the way that gender nonconformity was folded into existing methods of codifying space at the scale of the city reflects a broader anxiety over who can enter public space and on what basis. Considering a concern for struggles to contend with nonconformity on spatial grounds at the level of the city encourages an alternative perspective on the emergence of gender and sexual morality as a definitive feature of national belonging in Indonesia and elsewhere.

scholarly journals Implementation of Finger Print Electronic Absental Policy on Discipline and Performance of Civil Servants in The Government Office of Seluma Regency

2020 ◽  
Vol 1 (4) ◽  
pp. 159-165
Author(s):  
Dian Setiawan
Keyword(s):  
Data Collection ◽  
Civil Servants ◽  
Regional Government ◽  
Finger Print ◽  
Qualitative Descriptive ◽  
The Government ◽  
And Performance ◽  
The Impact ◽  
Descriptive Method

Describe the implementation of the fingerprint electronic absence policy on the discipline and performance of civil servants as well as the impact it has on implementing the fingerprint electronic absence policy. Qualitative descriptive method describes various conditions and situations as the object of research. The data collection techniques used were observation, documentation and interviews. After the implementation of fingerprint electronic attendance, discipline increases and obligations as employees have been carried out in accordance with applicable regulations. The application of sanctions in the regional government of seluma regency is in accordance with the regulations of civil servants and the provision of rewards for employees who excel has been carried out properly, to inspire other employees, so that they can work better.  

scholarly journals EVALUASI PENYEDIAAN SARANA DAN PRASARANA DI PERUMAHAN PURI DINAR MAS SEMARANG

2016 ◽  
Vol 4 (1) ◽  
pp. 58
Author(s):  
Tiasa Adimagistra ◽  
Bitta Pigawati
Keyword(s):  
Quantitative Method ◽  
Environmental Planning ◽  
Good Condition ◽  
Urban Housing ◽  
User Perception ◽  
Community Needs ◽  
The Government ◽  
Quantitative Descriptive ◽  
The City ◽  
Descriptive Method

Community needs for settlement area, especially in the city of Semarang increase rapidly, so the government in 2005 make a program called 100,000 RSS (Simple Healthy House) to meet those needs. RSS is a settlement with facilities and infrastructure that are inadequate. The construction of facilities and infrastructure of the settlement should refer to the SNI 03-1733-2004 on Procedures for Environmental Planning in Urban Housing. The research objective is to evaluate the facilities and infrastructure based on ISO and user perception in Puri Dinar Mas Semarang. The method which used to analyze are the quantitative descriptive and comparative methods. The descriptive quantitative method is used to identify the availability and existing condition with the user's perception of the infrastructure Puri Dinar Mas, while the comparative descriptive method is used to compare the existing condition with SNI and comparing the user's perception of the condition of housing infrastructure based on the observation. There is a 61% infrastructure is available based on SNI and 70% in good condition. Based on the results of the comparison with SNI only 32% meet the standard. The results of the perception of users 80% are stated that the condition of facilities and infrastructure that exist in this housing is good, meanwhile the comparison of existing condition with the perception of users found that 84% is good, 8% is bad, and the remaining 8% is moderate.

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