Analisis Penerapan Peraturan Menteri Keuangan Nomor 38/PMK.11/2013 Tentang Dasar Pengenaan Pajak Nilai Lain Pada Pajak Pertambahan Nilai Jasa Freight Forwarding Di PT. Trans Continent

Abstract.This study aims to (1) analyze the conformity of the application of Regulation of the Minister of Finance No. 38/PMK.011/2013 on the Basic Taxation of Other Value on Value Added Tax of PT.Trans Continent freight forwarding services, (2) analyze the efforts made in overcoming the overpayment of VAT in connection with the application of Regulation of the Minister of Finance No. 38/PMK.011/ 2013 in accordance with the provisions of applicable tax laws. This is a qualitative research with case study approach. Data were obtained through the technique of in-depth interviews, observation and documentation study. The key informants were determined by purposive sampling in order to attain the correct and accurate information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interviews were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results of the research indicate that the Basic of Taxation of Other Value is imposed on services which have element of freight charges conducted by PT.Trans Continent has been implemented based on Regulation of the Minister of Finance No.38/PMK.011/2013. However, the issuance of this Regulation of the Minister of Finance has not yet considered the overall freight forwarding activities as a single entity, in which the freight forwarding service company also provides services that have no element of freight charges, and in its business turnover in doing their transactions with other Taxable Entrepreneurs who do not use Basic Imposition Other Value Tax. Continuous compensation efforts are made to overcome the overpayment of Value Added Tax (VAT) in connection with the application of Regulation of the Minister of Finance No.38/PMK.011/2013 on the Tax Basis of Other Valuation in its settlement, which is also not followed by knowledge on other provisions governing taxation (regulations determined by Directorate General of Taxation No.PER-11/ PJ/2013).Keywords: Analysis, Value Added Tax (VAT), Tax Basis of Other Valuation, Freight ForwardingAbstrak. Penelitian ini bertujuan untuk (1) menganalisis kesesuaian penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 tentang Dasar Pengenaan Pajak (DPP) nilai lain pada Pajak Pertambahan Nilai (PPN) jasa freight forwarding di PT.Trans Continent, (2) menganalisis upaya yang dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 sesuai dengan ketentuan peraturan perpajakan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa Dasar Pengenaan Pajak (DPP) nilai lain dikenakan atas jasa yang memilki unsur freight charges yang dilakukan oleh PT. Trans Continent dilaksanakan berdasarkan Peraturan Menteri Keuangan (PMK) No 38/PMK.011/2013, namun terbitnya PMK ini belum melihat kegiatan freight forwarding secara keseluruhan yang merupakan satu kesatuan usaha, yang dimana perusahaan jasa freight forwarding juga menyediakan jasa yang tidak memiliki unsur freight charges, dan dalam perputaran usahanya bertransaksi dengan Pengusaha Kena Pajak (PKP) lain yang tidak menggunakan Dasar Pengenaan Pajak (DPP) nilai lain . Upaya kompensasi yang terus menerus dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan PMK No 38/PMK.011/2013, dalam penyelesainnya juga tidak diikuti dengan pengetahuan akan ketentuan-ketentuan lain yang mengatur tentang perpajakan (yakni peraturan Direktorat Jendral Pajak Nomor PER-11/PJ/2013). Kata Kunci: Analisis, Pajak Pertambahan Nilai, Dasar Pengenaan Pajak Nilai Lain, Freight Forwarding

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Analisis Akuntabilitas Penyelenggaraan Kewenangan Dekonsentrasi Pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v9i1.19114 ◽

2018 ◽

Vol 9 (1) ◽

Author(s):

Chintia S Aleng ◽

Grace B Nangoi ◽

Winston Pontoh

Keyword(s):

Program Implementation ◽

Central Government ◽

Monitoring And Evaluation ◽

Accurate Information ◽

Purposive Sampling ◽

Study Approach ◽

Depth Interviews ◽

Technical Guidance ◽

Research Show

Abstract. The purpose of this research is to analyze the accountability of the implementation of deconcentration authority in Badan Lingkungan Hidup Provinsi Sulawesi Utara. This is a qualitative research with case study approach. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling based on the criterias in order to get the exact and accurate information. Interviews were then transcribed into data transcription. They were analyzed, given code, and categorized into themes. Data were analysed by content analysis. The result of research show that the implementation of deconcentration authority in Badan Lingkungan Hidup Sulawesi Utara is conducted based on technical guidance for the implementation of environmental deconcentration authority that involve direction policy, planning, budgeting, implementation, reporting, monitoring and evaluation, performance assesment, guidance and supervision. However, the implementation of deconcentration is not yet accountable. It is because of the inefficient planning, ineffective maximization of the fundings source in prioritising regional needs optimally. The obstacles in implementing the programs successfully are: (1) rationalization of budget from central government to local government; (2) delay in deconcentration reporting to KPPN Manado; (3) inadequate availability of supporting facilities of deconcentration program implementation; (4) ineffective guidance and supervision. These obstacles have caused the determined target can not be accomplished in accordance to the achievement of realization.Keywords : Accountability, Authority Delegation, deconcentrated fund, Work ProgramAbstrak. Penelitian ini bertujuan untuk menganalisis akuntabilitas penyelenggaraan kewenangan dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh dengan teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukan bahwa Penyelenggaraan Kewenangan Dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara dilaksanakan berdasarkan petunjuk teknis penyelenggaraan dekonsentrasi bidang lingkungan hidup meliputi arah kebijakan, perencanaan, penganggaran, pelaksanaan, pelaporan, pemantauan dan evaluasi, penilaian kinerja, serta pembinaan dan pengawasan. Namun penyelenggaraan dana dekonsentrasi belum akuntabel, hal ini dikarenakan perencanaan yang belum efektif dan efisien dalam memaksimalkan sumber dana secara optimal untuk memprioritaskan kebutuhan daerah. Hambatan keberhasilan program disebabkan : (1) proses rasionalisasi anggaran dari pemerintah pusat kepada pemerintah daerah; (2) masih adanya keterlambatan pelaporan dekonsentrasi ke KPPN Manado; (3) belum memadainya ketersediaan sarana dan prasarana penunjang pelaksanaan program dekonsentrasi; (4) pembinaan dan pengawasan dekonsentrasi yang belum efektif dalam pelaksanaannya. Hal tersebut menyebabkan target yang telah ditetapkan belum sesuai dengan pencapaian realisasi.Kata Kunci : Akuntabilitas, Pelimpahan Kewenangan, Dana Dekonsentrasi, Program Kerja

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KARAKTERITIK PASIEN TERKAIT KECEMASAN DALAM MENJALANI PROSEDUR KOLONOSKOPI

Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) ◽

10.33023/jikep.v6i1.443 ◽

2020 ◽

Vol 6 (1) ◽

pp. 66-71

Author(s):

Ratri Ismiwiranti ◽

Nursalam Nursalam ◽

Erna Dwi Wahyuni

Keyword(s):

Case Study Approach ◽

Descriptive Data ◽

Purposive Sampling ◽

Study Approach ◽

Qualitative Descriptive ◽

Keywords Anxiety ◽

Depth Interviews ◽

Patient’S Expectation ◽

Data Analysis Result

ABSTRAK Pendahuluan: Pasien yang menjalani prosedur kolonoskopi seringkali mengalami kecemasan. Perawat perlu mengetahui penyebab dan memberikan intervensi secara khusus untuk meningkatkan keberhasilan tindakan. Tujuan penelitian ini adalah mendeskripsikan karakteristik pasien yang menjalani kolonoskopi terkait kecemasan yang dirasakan. Metode: Desain penelitian ini adalah deskriptif kualitatif dengan pendekatan studi kasus. Lokasi penelitian di Unit Endoskopi RSUD dr Abdoer Rahem Situbondo dan RSD dr. Koesnadi Bondowoso, Jawa Timur. Rekruitmen partisipan dilakukan dengan purposive sampling sampai mencapai saturasi. Responden dalam penelitian ini berjumlah 9 partisipan. Wawancara mendalam dilakukan dengan menggunakan pedoman wawancara semi-struktur dan dilakukan perekaman. Analisis data secara deskriptif. Hasil: karakteritik 9 pasien yang menjalani kolonoskopi dapat dilihat dari usia, jenis kelamin, pekerjaan, indikasi, diagnosa awal, frekuensi dan kesiapannya. Hanya 3 orang pasien yang menyatakan siap dan mampu mengontrol kecemasan yang dirasakan. Karakteristik pasien tidak terkait secara langsung dengan kecemasan yang dirasakan. Diskusi: Kecemasan yang dirasakan oleh pasien tidak hanya terkait karakteritik pasien melainkan lebih dipengaruhi faktor psikologis, persepsi, dan harapan pasien terhadap tindakan kolonskopi, oleh karena itu perlu diberikan intervensi khusus untuk mengontrol kecemasan yang dialami sehingga tujuan pemeriksaan dapat tercapai dengan optimal. Kata kunci: Kecemasan, Kolonoskopi, Penelitian Kualitatif ABSTRACT Introduction: Patients undergoing colonoscopy procedures often experience anxiety. Nurses need to know the cause and give intervention specifically to improve the success of the action. The purpose of this research is to describe the characteristics of patients undergoing the perceived anxiety-related colonoscopy. Methods: The design of this research is a qualitative descriptive with a case study approach. Location of research in endoscopy Unit of RSUD Dr Abdoer Rahem Situbondo and RSD Dr. Koesnadi Bondowoso, East Java. Participants' recruitments are carried out purposive sampling until they reach saturation. Respondents in this study amounted to 9 participants. In-depth interviews were conducted using semi-structural interviews and performed recordings. Descriptive data analysis. Result: Characterizing 9 patients undergoing colonoscopy can be seen from age, gender, occupation, indications, preliminary diagnosis, frequency and readiness. Only 3 patients are said to be ready and able to control the perceived anxiety. Characteristics of patients not directly related to the perceived anxiety. Discussion: The anxiety felt by the patient not only related to the charactertic of the patient but rather more influenced by the psychological factors, perception, and patient's expectation of colonscopic action, therefore it is necessary to give special intervention to control The purpose of the examination can be achieved optimally. Keywords: Anxiety, colonoscopy, qualitative research

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Analisis Penyebab Kerugian Pada PT Sumber Alfaria Trijaya Tbk Cabang Manado

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v10i2.24874 ◽

2019 ◽

Vol 10 (2) ◽

pp. 14

Author(s):

Siti Asmianti ◽

Grace Nangoi ◽

Jessy Warongan

Keyword(s):

Internal Control ◽

Qualitative Method ◽

Narrative Form ◽

Case Study Approach ◽

Purposive Sampling ◽

Study Approach ◽

Interview Technique ◽

Depth Interview ◽

Improve Compliance

Abstract. This study aims to analyze the causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado. This study was using qualitative method with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. Key informants were determined by using purposive sampling that they meet the criteria set out to obtain accurate and precise information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in a narrative form. The result of this research shows that there were 6 (six) causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado, there were expansion, age of the company, fraud, insufficient internal control, human resource competency, and business competition among industries. The efforts made are reward and punishment strategies, improvement of human resources, and increasing sales by increasing franchise stores. Recommendations are to improve compliance, attitudes and responsibilities of employees for the work given to them, to improve the commitment of leaders to be more assertive and to improve supervision and internal control in order to enhance employee integrity to reduce the potential of fraud.Keywords: Retail, Compliance, Internal Control, FraudAbstrak. Penelitian ini bertujuan untuk menganalisis penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa terdapat 6 (enam) penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado, yaitu ekspansi, umur perusahaan, adanya fraud, pengendalian internal yang kurang memadai, kompetensi sumber daya manusia, serta persaingan usaha sesama industri. Upaya yang dilakukan yaitu adanya strategi reward dan punishment, perbaikan sumber daya manusia, serta meningkatkan penjualan dengan memperbanyak toko franchise. Saran yang diberikan adalah perlu adanya perbaikan dalam hal kepatuhan, sikap dan tanggung jawab karyawan terhadap pekerjaan yang diberikan, perlu memperbaiki komitmen pimpinan agar lebih tegas dan meningkatkan pengawasan serta pengendalian internal yang lebih terkontrol dalam hal meningkatkan integritas karyawan untuk mengurangi adanya potensi fraud.Kata Kunci: Ritel, Kepatuhan, Pengendalian Internal, Fraud.

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ALTERNATIF KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS KONSUMSI ATAU PEMANFAATAN KONTEN DAN JASA DIGITAL DARI PENYEDIA LUAR NEGERI

Scientax ◽

10.52869/st.v1i2.36 ◽

2020 ◽

Vol 1 (2) ◽

pp. 131-148

Author(s):

Ali Miftahudin ◽

Ferry Irawan

Keyword(s):

Action Plan ◽

Value Added ◽

Digital Content ◽

Case Study Approach ◽

Descriptive Case Study ◽

Study Approach ◽

Cross Border ◽

Current Implementation ◽

Directorate General

The increasing consumption of digital content and services in the era of globalization raises problems related to the collection of Value Added Tax (VAT) on cross-border transactions. One of the problems related to VAT according to the OECD in the BEPS Action Plan 1 is inequality between nonresident and resident tax payer which results in market distortions and substantially impacts on VAT revenue. Nowadays, the Directorate General of Taxes is difficult to supervise VAT on the consumption of digital content and services by consumers instead of Taxable Person. This research discusses supplier, intermediary, and customs collection and current implementation in Australia, Japan and India. This research is a qualitative research with a descriptive case study approach. Supplier and intermediary collection with a simplified registration and collection of VAT for nonresident providers can be a solution to the problems related to VAT on this kind of consumption by consumers.

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BUDAYA KONSUMERISME PETANI PERKOTAAN: STUDI GAYA HIDUP PETANI DI KELURAHAN JERUK, LAKARSANTRI, SURABAYA

Jurnal Analisa Sosiologi ◽

10.20961/jas.v9i2.44359 ◽

2020 ◽

Vol 9 (2) ◽

Author(s):

Oktafia Mustika Rani ◽

Medhy Aginta Hidayat

Keyword(s):

Low Income ◽

Sampling Technique ◽

Poverty Line ◽

Self Concept ◽

Consumer Society ◽

Case Study Approach ◽

Purposive Sampling ◽

Study Approach ◽

Depth Interviews

Even though urban farmers in Jeruk Village, Lakarsantri, Surabaya live on the threshold of the poverty line, they show a consumptive lifestyle. This study examines the practices of consumerism culture carried out by urban farmers in Jeruk Village, Lakarsantri, Surabaya. This study uses a qualitative research method with a case study approach. Informants were selected based on a purposive sampling technique. Data were collected using documentation, observation, and in-depth interviews. The data analysis was guided by Jean Baudrillard’s theory of consumer society. The results of this study indicate that the practices of consumerism culture is driven by the level of income, level of education, lifestyle and taste, and the self-concept of meeting the needs of life. This study also found three main indicators that the practices of consumerism culture: a high taste in clothing, a large need for basic necessities shopping, and a high taste of valuable symbol of social status. This study also found that low income did not cause urban farmers to stop fulfilling the secondary and tertiary needs. In fact, urban farmers continue to carry out consumptive behaviors that tend to be disproportionate to their low income levels.Keywords: Consumerism Culture, Lifestyle, Quasi-Consumerism, Urban Farmers<h2> </h2>AbstrakMeskipun hidup di ambang garis kemiskinan, sejumlah petani perkotaan di Kelurahan Jeruk, Kecamatan Lakarsantri, Kota Surabaya, menunjukkan gaya hidup yang cenderung konsumtif. Penelitian ini bertujuan menjelaskan praktik budaya konsumerisme yang dilakukan oleh para petani perkotaan di Kelurahan Jeruk, Kecamatan Lakarsantri, Kota Surabaya. Penelitian ini menggunakan metode penelitian kualitatatif dengan pendekatan studi kasus. Informan dipilih berdasarkan teknik purposive sampling. Sumber data dikumpulkan melalui dokumentasi, observasi, dan wawancara-mendalam. Analisis data dipandu oleh teori yang dipilih, yakni teori masyarakat konsumer Jean Baudrillard. Hasil penelitian ini menunjukkan bahwa praktik budaya konsumerisme petani perkotaan didorong oleh sejumlah faktor, diantaranya adalah tingkat pendapatan, tingkat pendidikan, gaya hidup dan selera, serta konsep diri terhadap pemenuhan kebutuhan hidup. Penelitian ini juga menemukan tiga indikator utama telah berlangsungnya praktik budaya konsumerisme di kalangan petani perkotaan, yakni selera yang cukup tinggi dalam membeli pakaian, selera yang cukup besar dalam berbelanja barang-barang kebutuhan pokok, serta selera dan kepemilikan yang cukup tinggi atas barang berharga sebagai simbol status sosial. Penelitian ini menggarisbawahi bahwa pendapatan yang rendah tidak menyebabkan petani perkotaan berhenti memenuhi kebutuhan sekunder dan tersier. Bahkan, petani perkotaan dalam penelitian ini tetap melakukan aktivitas konsumsi dalam jumlah yang cukup besar dan cenderung tidak sebanding dengan tingkat penghasilan mereka yang rendah.Kata Kunci : Budaya Konsumerisme, Gaya Hidup, Kuasi-Konsumerisme, Petani Perkotaan

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Analisis Penyebab Kerugian Pada PT Sumber Alfaria Trijaya Tbk Cabang Manado

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v10i1.26473 ◽

2019 ◽

Vol 10 (1) ◽

Author(s):

Siti Asmianti ◽

Grace Nangoi ◽

Jessy Warongan

Keyword(s):

Internal Control ◽

Qualitative Method ◽

Narrative Form ◽

Case Study Approach ◽

Purposive Sampling ◽

Study Approach ◽

Interview Technique ◽

Depth Interview ◽

Improve Compliance

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ANALISIS KESIAPAN BELAJAR SISWA MENJELANG UJIAN AKHIR PADA PESERTA DIDIK KELAS IX MTS AINUS SYAMSI (STUDI KASUS MENURUT TEORI THORNDIKE)

Al asma : Journal of Islamic Education ◽

10.24252/asma.v1i1.11129 ◽

2019 ◽

Vol 1 (1) ◽

pp. 29

Author(s):

Nuraeni Nuraeni ◽

Hading Hading ◽

Eka Damayanti

Keyword(s):

Final Examination ◽

Case Study Approach ◽

Family Ties ◽

Purposive Sampling ◽

Study Approach ◽

Maximum Variation ◽

Depth Interview ◽

The Subject ◽

Depth Interviews

AbstrakTujuan penelitian ini adalah untuk : 1) mengetahui bagaimana kesiapan belajar dalam menghadapi ujian akhir pada peserta didik kelas IX MTs Ainus Syamsi, 2) mengetahui penghambat peserta didik dalam menghadapi ujian akhir pada peserta didik kelas IX MTs Ainus Syamsi. Penelitian ini merupakan jenis penelitian kualitatif yang bersifat deskriptif dengan pendekatan studi kasus. Pada penelitian ini teknik pemilihan sumber data dilakukan dengan purposive sampling yaitu maximum variation sampling. Penarikan sampel yang dilakukan dengan memilih subjek berdasarkan kriteria spesifik yang ditetapkan peneliti. Peneliti melakukan wawancara mendalam untuk menemukan informasi lebih jelas mengenai peserta didik yang menjadi sampel penelitian. Wawancara mendalam dilakukan dengan orang terdekat, teman kelas ataupun dari guru. Subjek yang diteliti adalah Si N dan Si A. Hasil penelitian diperoleh bahwa peserta didik Si N siap menghadapi ujian. Si N menyiapkan diri dalam menghadapi ujian sebagaimana dalam tiga hukum belajar throndike, sedangkan peserta didik Si A kurang siap menghadapi ujian, hal tersebut dikarenakan karena Si A kurang mempersiapkan diri baik fisik maupun mental dalam menghadapi ujian, Si A sangat jarang masuk sekolah, ia sering bolos dan jarang melakukan latihan dalam menghadapi ujian. Selain itu, keretakan hubungan rumah tangga orang tuanya yang mengakibatkan Si A merasa tidak diperdulikan sehingga tidak menyiapkan diri dalam belajar dan menghadapi ujian. AbstractThe objective of this study is to : 1) find out how the readiness of learning in facing the final examination in class IX MTs Ainus Syamsi students, 2) know the inhibitors of students in facing the final examination in class IX MTs Ainus Syamsi students. This research is a descriptive qualitative research with a case study approach. In this study, the technique of selecting data sources is done by purposive sampling, namely maximum variation sampling. Sampling is done by selecting subjects based on specific criteria set by researcher. Researcher conducted in-depth interviews to find clearer information about students who became the sample of research. In-depth interview are conducted with close friends, classmates or teachers. The subject studied were student N and student A. The results of the study were obtained that student N student is ready for the examination. N prepared himself for the examination as in three Thorndike study laws, while student A are less ready to face the examination, it is because student A is less prepared both physically and mentally in facing in facing examination, student A is rarely in school often misses and rarely examination. In addition, his parents’ broken family ties caused student A to feel left out and unable to prepare for his studies and to face examination.

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Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia

Jurnal Borneo Administrator ◽

10.24258/jba.v17i2.877 ◽

2021 ◽

Vol 17 (2) ◽

pp. 169-182

Author(s):

Prianto Budi Saptono ◽

Ismail Khozen

Keyword(s):

Income Tax ◽

Value Added ◽

Tax Law ◽

Value Added Tax ◽

Revenue Recognition ◽

Compliance Cost ◽

Compliance Costs ◽

Directorate General ◽

Income Tax Law ◽

Depth Interviews

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.

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EMPATI PADA PELAKU BULLYING

Jurnal Ecopsy ◽

10.20527/ecopsy.v1i2.487 ◽

2016 ◽

Vol 1 (2) ◽

Author(s):

Dwi Nur Rachmah

Keyword(s):

High School ◽

High School Students ◽

Qualitative Case Study ◽

Sampling Technique ◽

School Students ◽

Characteristic Factor ◽

Purposive Sampling ◽

Study Approach ◽

Depth Interviews

Penelitian ini bertujuan untuk mengidentifikasikan dan mengetahui secara lebih mendalam alasan-alasan pelaku bullying melakukan bullying dan juga bertujuan untuk mengetahui gambaran empati pelaku bullying di Sekolah Menengah Atas. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Subjek yang terlibat dalam penelitian ini berjumlah dua orang yang dipilih berdasarkan teknik purposive sampling dan tekhnik pengumpulan data yang dilakukan adalah menggunakan observasi dan wawancara mendalam. Berdasarkan hasil penelitian diketahui bahwa alasan pelaku bullying melakukan perbuatan bullying yaitu dikarenakan faktor karakteristik korban, sikap korban, tradisi/budaya bullying di sekolah. Pelaku bullying melakukan bullying juga dikarenakan memiliki kemampuan empati yang rendah. Ketidakmampuan pelaku untuk berempati menyebabkan mereka kurang mampu untuk melihat dari sudut pandang orang lain, mengenali perasaan orang lain dan menyesuaikan kepeduliannya dengan tepat. Kurangnya empati dari pelaku menyebabkan pelaku kurang memahami kondisi korban, tidak peduli dengan korban dan cenderung melakukan tindakan kekerasan kepada orang atau korban. Keywords: empati, pelaku bullying, siswa Sekolah Menengah AtasThis study aimed at identifying and understanding more deeply the reasons doing the bullying and to describe empathy bullies in high school. This research is a qualitative case study approach. Subjects involved in this study is two people chosen by purposive sampling technique and the data were collected using the techniques of observations and in-depth interviews. Based on the research results know that the reasons bullies bullying act because characteristic factor of the victim, the victim attitude, and tradition/culture of bullying at school. the bullies have a low capacity for empathy. Inability the bullies to empathize cause them less able to see the persfective of others, recognize the feelings of others and adjust to the proper concern. Lack of empathy the bullies bringing not understanding of the condition of the victim, no matter the victim and tend to commit acts of violence to the person or the victim. Keywords : empathy , bullying , high school students

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Removing Self-stigma: The Successes of People with Schizophrenia in Removing Self-stigma Through Self-control

ANIMA Indonesian Psychological Journal ◽

10.24123/aipj.v33i3.1691 ◽

2018 ◽

Vol 33 (3) ◽

Author(s):

Franciscus Adi Prasetyo ◽

Jajang Gunawijaya

Keyword(s):

Sampling Technique ◽

Self Esteem ◽

Study Data ◽

Self Control ◽

Study Quality ◽

Data Display ◽

Case Study Approach ◽

Study Approach ◽

Depth Interviews

Self-stigma experienced by people who experience schizophrenia has influence on reduced self-esteem, on powerlessness, the weakening of hope, and a motivation towards recovery. The aim of this study is to explain the efforts of people suffering schizophrenia to manage their self-stigma through self-control, using a case study approach. Based on the purposive sampling technique, five people with schizophrenia were selected as the cases to be studied. Data collection techniques utilized in-depth interviews, observation, and documentary studies. The analysis of the study data employed the stages of data reduction, data display, and data verification. Improvement in study quality employed the triangulation of data sources by checking the data to determine its consistency. The results of this study indicate that people with schizophrenia who have the ability to self-control can overcome self-stigma through changes in the manner of viewing themselves, self-training through activities, having endurance, having an honest approach, being able to explain schizophrenia from a positive viewpoint, having initiative, and having a positive attitude and the courage to face challenges.

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