scholarly journals Analisis Kebijakan dan Implementasi Perpajakan Wajib Pajak Orang Pribadi Pembuat Konten Online di Negara Amerika Serikat, Korea Selatan, Filipina, dan Indonesia

2021 ◽  
Vol 8 (01) ◽  
pp. 53-65
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry Elvira M ◽  
Monica Paramita Putri Dewanti
Keyword(s):  
United States ◽  
Qualitative Research ◽  
Data Collection ◽  
South Korea ◽  
Income Tax ◽  
Field Studies ◽  
The United States ◽  
Research Data ◽  
Online Content ◽  
The Difference

ABSTRACT The income earned by online content creators (selebgrams, youtubers, and bloggers) is an object of Income Tax. The income of online content creators are potential taxes that are being unearthed by the DJP. This study aims to analyze tax policy for taxpayers of online content creators in the United States, South Korea, Philippines, and Indonesia, analyze potential tax revenues and evaluate the implementation of their tax obligations. This research uses descriptive and qualitative research. Data collection through field studies by conducting interviews, questionnaire, and literature studies. Based on the results of the study, each country studied imposed taxes on private residents, as well as non-residents. Every online content creator is asked to register to obtain a TIN, as well as NPWP in Indonesia. The difference is that online content creators must register their businesses, so that the tax authorities have a database. ABSTRAK Penghasilan yang diperoleh pembuat konten online (selebgrams, youtubers, dan bloggers) merupakan objek Pajak Penghasilan. Penghasilan pembuat konten online merupakan potensi pajak yang sedang digali oleh Direktorat Jenderal Pajak. Penelitian ini bertujuan menganalisis kebijakan perpajakan bagi wajib pajak orang pribadi pembuat konten online di negara Amerika Serikat, Korea Selatan, Filipina, dan Indonesia, menganalisis potensi penerimaan pajak dan mengevaluasi pelaksanaan kewajiban perpajakannya. Penelitian ini menggunakan penelitian deskriptif dan bersifat kualitatif. Pengumpulan data melalui studi lapangan dengan melakukan wawancara dan kuesioner terhadap wajib pajak pembuat konten online dan studi literatur. Berdasarkan hasil penelitian, setiap negara yang diteliti mengenakan pajak terhadap resident, maupun non resident. Setiap orang pribadi pembuat konten online diminta mendaftarkan diri agar memperoleh TIN, seperti halnya NPWP di Indonesia. Perbedaan Negara yang diteliti dengan Indonesia adalah pembuat konten online harus mendaftarkan usahanya, sehingga otoritas pajak memiliki database pembuat konten online.

scholarly journals Kepentingan Amerika Serikat dalam Proses Denuklirisasi Korea Utara

2020 ◽  
Author(s):  
Javira Ardiani ◽  
Bima Jon Nanda
Keyword(s):  
United States ◽  
Qualitative Research ◽  
South Korea ◽  
Research Method ◽  
East Asian ◽  
Secondary Data ◽  
The United States ◽  
World Peace ◽  
Asian Countries ◽  
Qualitative Research Method

The United States is a country that seeks to realize denuclearization in KoreanPeninsula. Though the United States is not a party that will be directly threatenedbecause the United States have more stronger nuclear capability than NorthKorea’s nuclear. This study aims to describe the interests of the United States as aStatus Quo State in the process of denuclearization of North Korea. The conceptualframework used by this study is Randall L. Schweller's Range of State Interestconcept. This research uses a qualitative research method with descriptiveanalytical research that uses secondary data. Based on the concept of Range ofState Interest, this research found that the United States as a 'Lion' country has aninterest in maximizing security which includes maintaining its identity as a nuclearpossession country, maintaining trade with East Asian countries, and improvinggovernmental functions. Whereas in maintaining its position, the United States hasan interest in maintaining its alliance with South Korea and Japan, maintainingprestige for world peace, and realizing CVID (Complete, Verifiable, andIrreversible Dismantlement) or full denuclearization.

Interviewing Undocumented Immigrants: Methodological Reflections Based on Fieldwork in Mexico and the U. S.

1982 ◽  
Vol 16 (2) ◽  
pp. 378-411 ◽  
Author(s):  
Wayne A. Cornelius
Keyword(s):  
United States ◽  
Data Collection ◽  
Undocumented Immigrants ◽  
Reliability And Validity ◽  
Field Studies ◽  
The United States ◽  
Research Strategy ◽  
Illegal Immigrants ◽  
Data Collection Methods ◽  
Collection Methods

This article discusses data collection methods and basic issues of research strategy in field studies of unapprehended illegal immigrants living in the United States. It suggests ways to increase the reliability and validity of interview responses. Necessary modifications in format and style of interviews are described. An annotated bibiliography of recent field studies of undocumented immigrants is provided.

Gendered differences in emigration and mobility perspectives among European researchers working abroad

2014 ◽  
Vol 7 (1) ◽  
pp. 33-41 ◽  
Author(s):  
Elisabeth Scheibelhofer
Keyword(s):  
United States ◽  
Qualitative Research ◽  
Qualitative Study ◽  
Social Relations ◽  
The United States ◽  
Research Strategy ◽  
The Future ◽  
Highly Skilled

This paper focuses on gendered mobilities of highly skilled researchers working abroad. It is based on an empirical qualitative study that explored the mobility aspirations of Austrian scientists who were working in the United States at the time they were interviewed. Supported by a case study, the paper demonstrates how a qualitative research strategy including graphic drawings sketched by the interviewed persons can help us gain a better understanding of the gendered importance of social relations for the future mobility aspirations of scientists working abroad.

The Proximity of Other Skins

2019 ◽  
Author(s):  
Celine Parreñas Shimizu
Keyword(s):  
United States ◽  
South Korea ◽  
The United States ◽  
The Philippines ◽  
The Other ◽  
The West ◽  
Pain And Suffering ◽  
The Spectator ◽  
Existing Frames ◽  
The Voice

Transnational films representing intimacy and inequality disrupt and disgust Western spectators. When wounded bodies within poverty entangle with healthy wealthy bodies in sex, romance and care, fear and hatred combine with desire and fetishism. Works from the Philippines, South Korea, and independents from the United States and France may not be made for the West and may not make use of Hollywood traditions. Rather, they demand recognition for the knowledge they produce beyond our existing frames. They challenge us to go beyond passive consumption, or introspection of ourselves as spectators, for they represent new ways of world-making we cannot unsee, unhear, or unfeel. The spectator is redirected to go beyond the rapture of consuming the other to the rupture that arises from witnessing pain and suffering. Self-displacement is what proximity to intimate inequality in cinema ultimately compels and demands so as to establish an ethical way of relating to others. In undoing the spectator, the voice of the transnational filmmaker emerges. Not only do we need to listen to filmmakers from outside Hollywood who unflinchingly engage the inexpressibility of difference, we need to make room for critics and theorists who prioritize the subjectivities of others. When the demographics of filmmakers and film scholars are not as diverse as its spectators, films narrow our worldviews. To recognize our culpability in the denigration of others unleashes the power of cinema. The unbearability of stories we don’t want to watch and don’t want to feel must be borne.

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