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

Scientax ◽  
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.

scholarly journals Interaction of Policy Actors in Online Learning Implementation

2021 ◽  
Vol 8 (3) ◽  
pp. PROGRESS
Author(s):  
Intan Intan Anggraeny ◽  
Mas Roro Lilik Ekowanti ◽  
M Husni Tamrin
Keyword(s):  
Qualitative Research ◽  
Online Learning ◽  
Data Collection ◽  
Research Method ◽  
Case Study Approach ◽  
Qualitative Research Method ◽  
Descriptive Case Study ◽  
Policy Actors ◽  
Study Approach

This study aims to explain and describe the interaction of policy actors in the implementation of online learning. This study uses a qualitative research method with a descriptive case study approach. Data collection techniques in this study are through observation, documentation, and interviews. The instruments in this study were: a) the researcher himself, b) interview guidelines, c) supporting tools in the form of books, pens, and d) related documents. The results showed that actor interaction can occur if there is communication between implementing actors. Communication in the implementation of online learning can be seen in the accuracy or accuracy of communication and consistency of communication regarding online learning information from the principal to the teacher and finally to students and parents. Interaction between actors, namely principals, teachers, students, and parents in the implementation of online learning has not been carried out effectively. This is because the interaction between implementing actors is unresponsive to one party, namely students and parents. Apart from that, giving complicated and difficult assignments by the teacher, which makes it difficult for students and parents to understand, is also a factor in the existence of negligence or delay

scholarly journals State Border as a Boundary Object in Cross-border Cooperation Network: A Case of Latvia-Estonia-Russia Border

2019 ◽  
Vol 42 (2) ◽  
pp. 17-28
Author(s):  
Santa Usāne
Keyword(s):  
Boundary Object ◽  
Case Study Approach ◽  
Qualitative And Quantitative ◽  
Study Approach ◽  
Cross Border ◽  
Cooperation Network ◽  
National Border ◽  
Cross Border Cooperation ◽  
The Eu

The aim of the article is to reveal the functioning of the state border as a boundary object in a cross-border cooperation network in the case of the internal and the external border of the EU. The author uses case study approach in the Latvian-Estonian-Russian border area, including both qualitative and quantitative data obtaining methods. The author uses S. L. Star and J. Griesemer’s boundary objects theory to analyze national border as a boundary object which is involved in cross-border cooperation network as the main actor which has both unifying and separating features.

scholarly journals E-RESOURCES SEBAGAI PENYEDIA INFORMASI MURAH DAN BERKUALITAS (STUDI KASUS PERPUSTAKAAN NASIONAL REPUBLIK INDONESIA)

2019 ◽  
Vol 4 (1) ◽  
pp. 566
Author(s):  
Lisa Noviani Maghfiroh
Keyword(s):  
Quality Information ◽  
Case Study Approach ◽  
National Library ◽  
Descriptive Case Study ◽  
The Public ◽  
Study Approach ◽  
The Republic ◽  
Collection Methods

<p>This paper aims to explain e-resources as a provider of information in the National Library of the Republic of Indonesia. In this paper using qualitative research methods descriptive case study approach in the National Library of the Republic of Indonesia with data collection methods through literature review. The result of the discussion is to know the role of e-resources as a provider of quality information and guidelines for accessing e-resources owned PNRI provided for the wider community so that the public and users of National Library of the Republic of Indonesia can obtain the information<br />needed cheap and cheap.</p><p>Keywords : E-resources, Information, National Library of the Republic of Indonesia, PNRI</p>

scholarly journals Teaching Religious Character Education in Pre-School in the Era of Pandemic

Nadwa ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 19-34
Author(s):  
Mar'atussholihah Kuswandi ◽  
Arif Rohman ◽  
Disa Hediansah
Keyword(s):  
Blended Learning ◽  
Character Education ◽  
Research Method ◽  
Teaching And Learning ◽  
Learning Activities ◽  
Case Study Approach ◽  
Descriptive Case Study ◽  
Study Approach ◽  
The Relationship

This study describes the learning process of religious-based character education at TK ABA Berbah, Sleman, during the Covid-19 pandemic. This study incorporates a qualitative research method with a descriptive case study approach. Findings suggest that the school implemented blended learning activities in which lessons are conducted online and offline. Habituation became a key activity during the offline session. The involvement of parents contributed to the success of learning during the pandemic, set an example, and monitor their kids at home. Blended learning provided an increase in the communication's intensity and the relationship between parents, children, and teachers so that teaching and learning religious-based character education can be conducted appropriately amid the Covid-19 pandemic.

Guidelines for the implementation of transnational nursing education : a collective case study approach of institutional perspectives and practices

2017 ◽  
Author(s):  
◽  
Vasanthrie Naidoo
Keyword(s):  
Nursing Education ◽  
Cultural Dimensions ◽  
Collaborative Partnerships ◽  
Case Study Approach ◽  
Academic Leaders ◽  
Collective Case Study ◽  
For Profit ◽  
Study Approach ◽  
Cross Border

Background In recent times, the internationalization of nursing education and the collaboration with international academic partners has become a priority of academic institutions’ strategic plans and visions. This coupled with the fact that the world has entered a critical period in terms of addressing health and preparing nurses to address health needs has made this study timeous. In view of these historical challenges, nursing education institutions, nursing colleges and universities with nursing faculties in South Africa have, in recent years, engaged in international partnerships. These collaborative partnerships have influenced the delivery and facilitation of transnational nursing education (TNE) or cross-border nursing programmes, both nationally and internationally. Challenges raised with regards to TNE delivery systems are often related to issues revolving around academic design and implementation. Further issues such as the differences between the host institution’s general goals, the academic programs, student characteristics and social and cultural dimensions as compared to the awarding institution, add to these challenges. Aim The aim of this study was to explore the perspectives and practices and experiences of nursing education institutions, academic leaders and graduates, who were involved in TNE. Based on the findings of this study, the ultimate aim was to develop guidelines for the implementation of TNE in NEIs. Methodology A qualitative multiple case-study approach was employed to explore institutional perspectives and practices related to TNE. The population comprised nursing education institutions, academic leaders and nursing graduates that were involved in TNE programs. In order to draw comparison between South African TNE practices and perspectives with international best operating practices relating to TNE, other global academic leaders and institutions involved in this type of education were invited to participate in the study. Institutional records were analysed for descriptions and patterns related to conceptual issues, structures and processes that are known to impact either negatively or positively on TNE. Results The study findings revealed that access to ‘importing’ and ‘exporting’ of nursing programs are still faced with many challenges by all stakeholders. It was also revealed that the lack of guidance during TNE ventures allude to cross-border nursing education being a ‘for profit’ arrangement. From the findings the researcher was able to propose and develop guidelines for the implementation of TNE for nursing education institutions, academic leaders and students. It is hoped that these guidelines will be considered as a tool to improve TNE delivery in terms of quality assurance, accreditation, registration, and qualification recognition.

scholarly journals 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

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Eltie Christi Sandag ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Value Added ◽  
Narrative Form ◽  
Accurate Information ◽  
Value Added Tax ◽  
Purposive Sampling ◽  
Study Approach ◽  
Directorate General ◽  
Freight Forwarding ◽  
Depth Interviews

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

scholarly journals REACTIONS OF SMALL TO MEDIUM ENTERPRISES IN MASVINGO, ZIMBABWE TO COVID 19: IMPLICATIONS ON PRODUCTIVITY

2020 ◽  
Vol S.I. (1) ◽  
pp. 22-32 ◽  
Author(s):  
Takupiwa Nyanga ◽  
◽  
Herbert Zirima ◽  
Keyword(s):  
Health Sector ◽  
Qualitative Approach ◽  
Work Life ◽  
Government Support ◽  
Case Study Approach ◽  
Descriptive Case Study ◽  
Study Approach ◽  
The Government ◽  
Medium Enterprises

The COVID 19 pandemic has had a significant impact on livelihoods; the virus has affected not only the health sector but the work life of people as the government instituted measures to contain the spread of the virus. This study sought to explore how SMEs in Masvingo, Zimbabwe were affected by a government declared lockdown. In particular, the study sought to establish how the SMEs responded to the lockdown, the strategies that they instituted and the implications of the lockdown on the productivity of the SMEs. A qualitative approach was adopted specifically adopting the descriptive case study approach as a research methodology. Ten participants who participated in this study were conveniently selected from 7 purposively selected SMEs in Masvingo town. Indepth interviews were used for data collection. Results indicated that SMEs were negatively affected by the lockdown. Most of them stopped operations and had to lay off some of their employees. Production in most cases was halted and this entailed that the future after the lockdown was bleak for them. The SMEs appealed for government support to enable them to resuscitate after the lockdown.

scholarly journals PERSEPSI PETANI TERHADAP VIDEO PENYULUHAN SISTEM OF RICE INTENSIFICATION (SRI) SEBAGAI MEDIA INFORMASI PERTANIAN ORGANIK BAGI PETANI (Studi Kasus di Kelompok Tani Bina Lingkungan Kecamatan Andong Kabupaten Boyolali)

2016 ◽  
Vol 31 (1) ◽  
pp. 1
Author(s):  
Emi Widiyanti ◽  
Arief Iman Santoso
Keyword(s):  
Organic Farming ◽  
Agricultural Extension ◽  
System Of Rice Intensification ◽  
Case Study Approach ◽  
Descriptive Case Study ◽  
Study Approach ◽  
Survey Techniques ◽  
Rice Intensification ◽  
Farmer’S Perception

<p><em>The study aims to determine the farmer's perception of agricultural extension video System of Rice Intensification (SRI) as a information medium of organic agricultural for farmers. This research was a descriptive case study approach. Implementation of the research was conducted using survey techniques to 30 farmers in the Andong village, Boyolali District. The results showed that 73.33% of respondents had a good perception of SRI video capabilities in attracting the attention of farmers, 70.00% of respondents had a good perception of the ability of SRI video shows the importance of organic farming, 73.33% of respondents had a good perception the ability of the video to shows the solution for farmers problem and 83.33% of respondents had a good perception of the SRI video capabilities in showing a clear process, the audio and visual was attractive and easy to understand. It was concluded that the farmers have a good perception of the agricultural extension SRI video is quite effective as a education medium of organic agricultural for the farmers that are containt of attention, needs, satisfaction and visualization. Expected media outreach video was capable of facilitating the dissemination of SRI among farmers.</em></p>

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