scholarly journals ASAS “DAPAT DILAKSANAKAN” DALAM PERATURAN PERPAJAKAN

Scientax ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 184-202
Author(s):  
Rinaningsih

Tax revenues paid by taxpayers are the main source of state revenue at this time. Individual and corporate taxpayers owed tax in Indonesia are spread throughout the territory of Indonesia. However based on the data, the tax ratio of each province is vary. Therefore, in this paper we will discuss whether the existing tax regulations are in accordance with the existing conditions.This study uses a qualitative descriptive method. Based on the research, due to the principle "can be implemented" in the Law of the Republic of Indonesia Number 12 of 2011, several current tax regulations have been formulated without considering existing conditions namely   the geographical conditions of various tax offices’s work areas, the uneven availability of the internet in each region along with the unsupported behavior of internet users for electronic services,  and  unavailability of the postal services in some villages.  Those make taxation regulations difficult to be implemented in all regions of Indonesia  and do not support the optimum collection of taxes in all regions of Indonesia. The aim of the research is to provide recommendations to the DGT to improve the tax regulations to a better level.

2018 ◽  
Vol 1 (1) ◽  
pp. 085-091
Author(s):  
Roswita Silalahi ◽  
Umar Mono ◽  
Martua Felix Pakpahan

A good comprehesion on the content of the convention of the law as formulated in the UNCLOS 1982 text translated into Konvensi Perserikatan Bangsa-Bangsa Tentang Hukum Laut (KPBB-HL) in Indonesian is very crucial for the Republic of Indonesia because of the potentials of the sea. The data were 399 modal in UNCLOS and its translation. The translation of the UNCLOS 1982 into Indonesian should be accurate. Inaccuracy of the translation of the text, namely modal (Alwi 1992; Lyon 1977) can cause a conflict among the neighboring countries. The research objectives were (1) to identify the translation typology of modal in UNCLOS 1982 into KPBB-HL, (2) to assess the accuracy of the translation of modal. Qualitative descriptive method and content analysis (Miles and Huberman 2014) were implemented. Focus Group Discussion with the raters were carried out to assess the accuracy (Silalahi: 2012, Nababan: 2004; 2012). The result showed that there were 8 types of modal used, namely shall (269 data; 67.5%) with 6 translation types, may (88 data; 22%) with 6 translation types, should (16 data; 4%) with 7 translation types, can (9 data; 2%) with 2 translation types, must (6 data; 1.5%) with 2 translation types, would (6 data; 1.5%) with 3 translation types, will (3 data; 1%) with 1 translation type, might (2 data; 0.5%) with 1 translation type. 325 (81%) of the modal were accurately translated, and 74 data (19%) were inaccurately translated.


2020 ◽  
Vol 8 (1) ◽  
pp. 440-447
Author(s):  
Sirin Fairus ◽  
Siti Rohajawati ◽  
Prismita Nursetyowati ◽  
Diki Surya Irawan ◽  
Deffi Ayu Puspito Sari

Purpose of the study: Hazardous solid medical waste, contains infectious, pathologic, sharp objects, pharmaceuticals, cytotoxic, chemical, radioactive, pressurized containers, and has a high heavy metal content and endangering the community. The Minister of Environment and Forestry of the Republic of Indonesia No.56 of 2015 regulates hazardous waste, but the study of the implementation and compliance with the regulation are still limited. Methodology: Qualitative descriptive method is carried out to describe and explain the condition of variables contained in the object of research. Main Findings: In general, the health center in Depok has carried out sorting consisting of sharp medical waste and non-sharp and reduced hazardous waste. The composition of non-sharp hazardous medical waste ranges from 55% to 96%. Applications of this study: Primary data collection was carried out in 11 Health Center in 11 sub-districts of Depok City. Novelty/Originality of this study: The number of sub-district residents does not always determine the average number of patients coming from the health center which ranges from 100-300 patients. With the average number of patients coming in at 300 people/day, Cipayung health center produced 1,821 grams/day, in contrast to Pancoran Mas and Sukmajaya which produced 2,398 and 3,357.


2020 ◽  
Vol 1 (3) ◽  
pp. 311-329
Author(s):  
Saifullah bin Anshor ◽  
Rachmat Bin Badani Tempo ◽  
Asri

This study aimed at elaborating and identifying the law and the virtues of funeral prayer, the definition of absentee funeral prayer, the propositions of the inquiry of absentee funeral prayer, scholars’ opinions on the law of absentee funeral prayer, the ruling of absentee funeral prayer, time and distance limit in absentee funeral prayer, and the law of absentee funeral prayer on the victims of natural disasters. This study employed qualitative-descriptive method with normative approach techniques and library research. The result of the study shows that: (1) The law of absentee funeral prayer is permissible on the corpse that is not yet prayed on; (2) The ruling of absentee funeral prayer is the same as the ruling of funeral prayer; (3) There is no time limit for performing absentee funeral prayer on condition that the person dies at the time person who wants to perform prayer has been able to perform prayer; (4) The distance limit of absentee funeral prayer is the distance in which it is difficult to be visited by people who want to perform prayer; (5) The natural disaster victim, if his or her body is not found and is not yet prayed on, then he/she can be prayed on in absentia.


2021 ◽  
Vol 4 (3) ◽  
pp. 89-95
Author(s):  
Muhammad Syahril Harahap ◽  
Rahmatika Elindra ◽  
Nurlintan Hutabarat

This study aimed to describe teachers’ readiness, teachers’ obstacles, and teachers’ efforts to overcome the obstacles in online learning in pandemic period of SMP Negeri 1 Sorkam.  The research was conducted by applying qualitative descriptive method. Interview, questionnaire, and documentation were used in collecting the data. The data was analysis by applying data reduction, data presentation, and taking conclusion. The result of Sthe research showed (1) the average of teachers’ readiness in online learning in pandemic period was 3.00 (good category), 2) teachers’ obstacles in online learning in pandemic period were included the internet network was not good and the electricity network often went out, and 3) teachers’ efforts to overcome the obstacles in online learning in pandemic period was conducted offline.


2017 ◽  
pp. 251
Author(s):  
Е. И. Наумова

This article is about the problem of conflict in the frame of the formation and development postcapitalist tendencies in society. The result of the introduction of digital technologies in economic is the formation of a number of new types of products — information, knowledge, communication. The non-material type of the product doesn’t keep within the settled and a little mobile laws of material economy, that’s why the law of cost and the law of the surplus value need revision. The Internet as a platform for free exchange and distribution of information and knowledges appears the place of deployment of the conflicts between capitalist monopoles, the state and Internet users. It doesn’t exist accurate criteria, methodology and the theory which allow to create a clear boundary between «piracy» and the possibility of free distribution of information in network space. The ideology of Open Source calls into the question copyright and creates prerequisites for revision of the intellectual property rights concerning a digital product. Monetization of knowledge, information, communication in digital space conducts to the fact that the Internet becomes the additional platform for the generation of profit for the monopolistic corporations. Whereas there is a possibility for using an Internet platform as powerful resource for cooperation, mutual aid and collective production of innovations necessary for development of society. The conflict between capitalist corporations, the state and users can be resolved in case of revision the economic and precepts of law in relation to the digital space with the purpose to draw line between lawful and illegal distribution of non-material products, having kept an opportunity for creative and free using the Internet platform as a resource of social production of the innovations.


2016 ◽  
Vol 2 (2) ◽  
pp. 123
Author(s):  
Faris Tri Hidayat ◽  
Poppy Febriana

Internet in Indonesia currently is growing rapidly and become the primary needs for its users, the development of social media has also become one of the important factors in the amount of internet users in this country.The aim of this research is to know the application and explaination of online promotion through observation and empiric study in Inspired27. The approach used in this research is Theory of Internet base promotion mix. Qualitative descriptive method is used as the means of analysis in order to get systematical picture of the fact which is actual, accurate regarding the object of analysis. The result shows that Inspired27 has applied online promotion to help the sales. Inspired27 use various online promotions such as website and social media. But they have no research team and division that specifically handle online promotion thus the implication is less maximum.


2021 ◽  
Vol 6 (1) ◽  
pp. 75-80
Author(s):  
Elang Kusumo ◽  
Diena Mutiara Lemy

Traditional Indonesian martial art called Pencak Silat , as one of the nation's cultural assets, pencak silat is increasingly developing in Indonesian society, both from the sports and from the socio-cultural. The purposed of this research was conducted to determine the potential development of pencak silat at Merpati Putih as a cultural tourism attraction. The research was conducted on active and passive members (who had been members) of the Merpati Putih Pencak Silat  (with total 612 of respondents). pencak silat  “Merpati Putih” (known as PPS Betako Merpati Putih) was formed around the 1550s BC. This research used a qualitative descriptive method, with primary data from the results of the questionnaire, and enriched with secondary data obtained from the internet and several other sources to complement this research. This research used a qualitative descriptive method, explaining the situation and facts found in the field. To explore members' perceptions of the potential development of pencak silat “Merpati Putih” as a cultural tourism attraction, questionnaires, online observations and interview conducted on the members of PPS Betako Merpati Putih. Pencak silat “Merpati Putih” has the potential to be developed as a cultural tourism attraction, by developing and managing it more professional so that it becomes a cultural tourism asset in term of tourists interest.


2020 ◽  
Vol 15 (47) ◽  
pp. 5-34
Author(s):  
Marta Mitrović

The paper examines the views of Internet users concerning the protection of their rights on the Internet. The Web survey, conducted by the snowball sampling, included 783 Internet users who expressed their views regarding the ways the state (Serbia) and private agents (Facebook and Google) relate to the right of freedom of expression and privacy on the Internet. Also, the survey was used to examine the individual responsibility of users when it comes to the use of Internet services. Several hypotheses suggested that Internet users in Serbia do not have confidence in the country and private actors on the issue of protecting their rights. However, users also do not demonstrate a satisfactory level of individual responsibility. The most important findings indicate that: 1) only one-sixth of the respondents consider that the Government of the Republic of Serbia does not violate the privacy of Internet users; 2) almost half of the respondents do not feel free to express their views criticizing the government; 3) almost 90% of users are not satisfied how Facebook protects their privacy, while it is 1% lower in the case of Google; 4) a third of respondents answered positively to the question whether they had read terms of use of the analyzed companies, but half of them did not give a correct answer to the main questions; 5) only 8.9% of respondents who claimed to have read terms of use are aware of the fact that Facebook shares their data with third parties.


2021 ◽  
Vol 5 (1) ◽  
pp. 31-39
Author(s):  
Melania Sjachrani ◽  
Anthonius Junianto Karsudjono ◽  
Amiartuti Kusmaningtyas ◽  
Tri Ratnawati

Leadership often associated with certain age, gender, or race that causes someone considered not good enough to be promoted in a particular position, even in this era it is still prevents women from becoming leaders, even though they have a huge opportunity to be able to practice being a leader. So there is a difficulty of finding cadres who "voluntarily" are willing to be nominated to lead at the Regional level. The aim of this research are to explore the indicator of women leadership; strengths – weaknesses – opportunities – challenges of women to become a leader; and to build women leadership character in socio-religious organization the Catholic Woman of the Republic of Indonesia   South Kalimantan region. Using qualitative descriptive method. Data collected through open-ended questions with competent informants, exploring internal-external factors using SWOC analysis, building leadership character refers to the Malcolm Baldrige criteria on leadership. The result of the research show that women have difficulty in managing their time and priorities between family-career-organizations, so they ignore many opportunities that they can actually get.The expected leadership indicators are: must be able to develop the organization, have a sense of responsibility, discipline, effective communication,  willing to serve,  assertive, authoritative, good personality.


2020 ◽  
Author(s):  
Muhammad Hafidz Prdana Putra

Children today are more fun to play with friends with the internet through the gadget and computer media than playing and interacting directly. The purpose of this study is to remind children who are the nation's next generation not to forget their culture, especially traditional games and so that they are more familiar with their surroundings so they know each other with their peers. This research was written using a qualitative descriptive method with a phenomenological approach and with data and with literature study techniques. The results that will be made from this study are describing the situation that is happening in the surrounding environment, especially in the cultural aspect, namely about traditional children's games. In addition, this study includes suggestions for how to overcome so that the traditional games of children are not lost or extinct. The implication of this research is that children have started to change their attitude, which previously played only by using the gadget media, now they can play face to face with their peers


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