scholarly journals Perlakuan Pajak Atas Penghasilan Luar Negeri Pada Indonesia Investement Authority

Educoretax ◽  
2022 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Vania Rani Anissa Kurniawan ◽  
Ferry Irawan

Economic growth requires adequate investment both domestic and overseas. Incoming investment must be managed properly and with the principle of prudence. The Indonesia Investment Authority (INA) is established to manage investments owned by the State to be more efficient and sustainable. The purpose of this study is to analyze how the tax treatment of foreign income obtained by the Indonesia Investment Authority is. This study uses a qualitative method with a literature study approach and in-depth interviews with government official. The results of the study indicate that there is no different treatment from the perspective of taxation provisions on income earned by the Indonesia Investment Authority. Pertumbuhan ekonomi memerlukan investasi yang memadai baik dari dalam negeri maupun luar negeri. Investasi yang masuk harus dikelola dengan baik dan dengan prinsip kehati-hatian. Lembaga Pengelola Investasi (Indonesia Investment Authority) hadir untuk mengelola investasi yang dimiliki Negara agar lebih efisien dan berkelanjutan. Tujuan penelitian ini adalah untuk menganalisis bagaimana perlakuan perpajakan atas penghasilan luar negeri yang diperoleh Lembaga Pengelola Investasi. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur dan wawancara mendalam dengan narasumber. Hasil penelitian menunjukkan bahwa tidak ada perlakuan yang berbeda dari perspektif ketentuan perpajakan atas penghasilan yang diperoleh Lembaga Pengelola Investasi.

Author(s):  
Zuniar Kamaluddin Mabruri

This study aims to understand language management for learning in Indonesia. The research method used is a qualitative method with the type of literature study. The results show that the State of Indonesia has carried out language management in relation to the recognition of existing languages and is regulating for the government in the context of the state and nation so that there is a triangular relationship between language and the state which is regulated by the government for the benefit of the nation. If the state has guaranteed the existence of a language as a whole, then a number of policies will emerge to guarantee the rights and obligations of each in managing the existing language. Policies are formulated in the form of rules known as regulations, to serve as joint guidelines between the government and speakers of existing languages.


Society ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Eraskaita Ginting ◽  
Yusnaini Yusnaini

People in Jambi city assume that Pasar Hong Kong, a traditional market located in Jelutung sub-district, is “a Chinese market”, even some areas in the city of Jambi such as Jelutung, Koni, and Talang Banjar are dominated by the ethnic of Chinese. This research aims to explore how social inequality that occurs due to the advantages and disadvantages of an ethnic group so that it can affect individual attitudes that damage social capital. This research uses a case study approach with in-depth interviews and literature study as data collection techniques. The subjects of this study were ethnic Malay and Chinese female merchants in Pasar Hong Kong, Jambi city, Indonesia. This research found that social inequalities that occur among the female merchants of ethnic Malay and Chinese in Pasar Hongkong occur naturally, where both merchants and buyers have a high tolerance when interacting. Although sometimes there are differences in attitude when the merchants serve different ethnic buyers. The involvement of traditional leaders in managing social inequalities is very important due to the lack of assimilation among ethnic Malay and Chinese.


2021 ◽  
Vol 4 (1) ◽  
pp. 13-23
Author(s):  
Kasiatin Widianto

The term ‘double predestination’ simply means that, just as God predestines some, but Education is something that is very important for human life, and this is a divine mandate. This study aims to determine the pattern of Christian education from time to time and its implementation in the Industrial Revolution 4.0 era. This study uses a qualitative method with a literature study approach by reading, observing and analyzing literature sources on Christian education from time to time and its implementation in the Industrial Revolution Era 4.0. The results show that the situations and conditions behind the presence of education differ from time to time, but the similarity is that God has appointed certain people as agents of education. Where the patterns that are applied are harmonized with the surrounding conditions.


Author(s):  
Ciwuk Musiana Yudhawasthi ◽  
Lydia Christiani

Independent Learning Independent Campus (MBKM) was launched by the Ministry of Education, Culture, and Research and Technology to support the readiness of students to face challenges in the world of work by applying active learning. Documentary institutions in universities, namely libraries, archives, and museums, should become strategic partners in supporting the MBKM program because the documentary institution has all the necessary conditions, facilities, and infrastructure to succeed MBKM program. This study aimed to determine the readiness of documentary institutions in the university environment to exploit the opportunities and challenges and what obstacles they encountered. This study used the qualitative method and in-depth interviews for data collection and a literature study. The researcher concludes that the biggest challenges facing documentary institutions are regulation and the readiness of human resources. Due to this, changes to regulations and educational curricula and the introduction of new documentation of pure science are priorities in improving professional education providers in library science, archives, and museology.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Tri Astuti Yeniretnowati ◽  
Yonatan Alex Arifianto ◽  
Yakub Hendrawan Perangin Angin

Abstrak Pemuridan adalah harga mati dari seorang murid Yesus. Murid Yesus yang sejati harus menghasilkan murid lainnya bagi Yesus. Pola pemuridan yang benar dan efektif yang diteladankan Yesus, dan dicontoh Rasul Paulus dalam pelayanan dan kehidupannya yang dalam 2 Timotius 1:2 dipercayakan dan diwariskan kepada Timotius untuk diteruskan kepada generasi murid-murid Yesus terus sampai kesudahan akhir zaman sungguh terbukti ampuh. Metode dalam penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka melalui buku-buku dan artikel-artikel yang berkualitas dalam membahas pemuridan Kristen. Hasil dari penelitian ini disimpulkan bahwa implikasi kehidupan yang bermakna dari seorang murid Kristus yang memuridkan lagi yang harus nyata diperagakan dalam kehidupan kekristenannya sebagai pribadi dan gereja sebagai kehidupan komunitas murid-murid Yesus, yaitu: Pertama,  Tetap tinggal di dalam Kristus. Kedua, Hidup dengan tujuan menghasilkan buah. Ketiga, Memiliki hasrat untuk regenerasi dan pelipatgandaan murid. Keempat, Meneladani Yesus yang memuridkan murid. Kelima, Gereja dan pemimpin rohani yang memuridkan. Keenam, Menjadikan pemuridan sebagai gaya hidup.   Abstract  Discipleship is the fixed price of a disciple of Jesus. A true disciple of Jesus must produce other disciples for Jesus. The pattern of true and effective discipleship that Jesus imitated, and was imitated by the Apostle Paul in his ministry and life which in 2 Timothy 1:2 was entrusted and passed on to Timothy to be passed on to generations of Jesus' disciples until the end of the age had really proven effective. The method in this study uses a qualitative method with a literature study approach through quality books and articles in discussing Christian discipleship. The results of this study conclude that the implications of a meaningful life of a disciple of Christ who make disciples again that must be manifested in his Christian life as a person and the church as a community life of Jesus' disciples, namely: First, Remain in Christ. Second, live with the aim of producing fruit. Third, have a desire to regenerate and multiply disciples. Fourth, Imitate Jesus who made disciples. Fifth, the Church and spiritual leaders who make disciples. Sixth, Make discipleship a lifestyle.      


2020 ◽  
Vol 3 (2) ◽  
pp. 109-123
Author(s):  
Lisna Syadiah ◽  
Danang Harito Wibowo

This research examines in detail and academically the characteristics of the Paramount Modern Market, then conducts a post-occupational evaluation on the Paramount Modern Market building comprehensively. The object of study was chosen based on its location in the commercial superblock area, market design evolution, and in Gading Serpong commercial area there was an acceleration of economic growth. This study discusses the analysis of the application of the concept of green city in cluster dwellings in Gading Serpong. The method used in this study is a descriptive qualitative method that is carried out with a case study approach, as well as using inductive post-occupational evaluation techniques. The research found are the characteristics of the spatial, technical, and stylistic systems of the Paramount Market building are already efficient, quite in accordance with established rules, and can support trading activities on the market well and efficiently, and then the post-occupatonal evaluation results state that most of the elements in technical, functional and behavioral approaches are efficient and functioning optimally.


2019 ◽  
Vol 3 (2) ◽  
pp. 106
Author(s):  
Budi Nurhamidin ◽  
Arifin Kusuma Wardani

<pre><em>This study aims to see and analyze the relationship between religion and the state towards the Here Krisna sect as a spiritual movement found in Hinduism. This research uses a qualitative method with a case study approach. The problem in this study is whether there is a religious politics that occurs in Hinduism and how the relationship between religion and the state. In this regard, the points that will be elaborated by researchers include the background of the emergence of Here Krishna, the teachings conveyed, the vision of transformation, religious politics, and the relationship between religion and the state. The research results obtained that the emergence of the Here Krina stream does not become a problem for the PHDI because its existence does not make people uneasy about Hindus in general, as well as the relationship between religion and state philosophically the first precepts that read the Almighty God is based as a philosophical basis for national life and state. From the results of this study it can be understood that the Here Krisna stream can exist because it is based on Hinduism, which is an official religion and its social norms do not interfere with social life and its teachings do not conflict with the ideology of the nation as the basis of the state.</em><em></em></pre>


2020 ◽  
Vol 1 (1) ◽  
pp. 80-97
Author(s):  
Yakub Hendrawan Perangin Angin ◽  
Tri Astuti Yeniretnowati

Christian Faith Resilience Amidst the Era of Disruption. The current era of disruption which is marked by the birth of various innovations and new technologies cannot be avoided by all people, organizations and churches. The era of disruption will affect the Christian faith, so that the attitudes, policies and culture adopted by believers who are Christian to the influence caused by this era of disruption will greatly determine the continuity of their Christian faith, whether it will continue to grow or will die completely. With a descriptive qualitative method with a literature study approach, the author proposes a conceptual frame of the role of the challenge of Christian faith in the era of disruption. The main source of analysis includes research results contained in journals and books, which are analyzed by looking at the relationship and compatibility with the title of the writing. The results of this study on the era of disruption and dimensions of Christian faith are then used to formulate the concept of resilience of the Christian faith in the era of disruption. There are eight main attitudes that must be developed in order to maintain Christian faith in this era of disruption.       Abstrak: Ketahanan Iman Kristen Di Tengah Era Disrupsi. Era disrupsi yang berlangsung saat ini yang ditandai dengan lahirnya berbagai inovasi dan teknologi baru tidak dapat dihindari oleh semua orang, organisasi dan gereja. Era disruspsi akan berpengaruh kepada iman Kristen, sehingga sikap, kebijakan serta budaya yang diambil oleh orang percaya yang ber-iman Kristen terhadap pengaruh yang ditimbulkan oleh era disrupsi ini sangat menentukan keberlangsungan iman Kristen-nya apakah akan kokoh terus berkembang atau akan mati total. Dengan metode kualitatif deskriptif dengan pendekatan studi literatur penulis mengemukakan sebuah bingkai konsep peran tantangan iman Kristen pada era disrupsi. Adapun sumber utama dari analisis meliputi hasil penelitian yang terdapat pada jurnal dan buku, yang dianalisis dengan cara mencermati hubungan dan kecocokan  dengan judul penulisan. Hasil kajian tentang era disrupsi dan dimensi-dimensi iman Kristen ini selanjutnya digunakan untuk menyusun konsep ketahanan iman Kristen pada era disrupsi. Terdapat delapan sikap utama yang harus dikembangkan guna mempertahankan iman Kristen di era disrupsi ini


2020 ◽  
Vol 8 (1) ◽  
pp. 125
Author(s):  
Muammar Qadafi

<p><em>LIVING VALUES EDUCATION APPROACH IN DEVELOPING CHILDREN’S CHARACTER AT RA TIARA CHANDRA YOGYAKARTA. </em><em>This study aims to find out how the Living Values Education (LVE) approach in instilling the character values of children in RA Tiara Chandra Yogyakarta. The research used qualitative method with a case study approach. Data collection techniques carried out through participatory observation, in-depth interviews, and documentation, while data analysis technique are through data reduction, data display, and verification. The results showed that RA Tiara Chandra has used the LVE approach for the past three years, starting with the training given to teachers and staff as role models for children, then involving parents and the community around the school area. Training of adults was the first step to guide children in developing character values. This step was quite effective and had a positive impact on the development of children's character values in RA Tiara Chandra Yogyakarta.</em><em></em></p>


2020 ◽  
Vol 7 (1) ◽  
pp. 18-25
Author(s):  
Rahmatul Ikhsan

This study discusses the Analysis of the Performance of Library Friends in All Sections in the State University of Padang Library. The purpose of this study is to discuss whether the performance of library friends can help the library in the continuity of its functions and objectives as a source of information, and services for users. The method used is a qualitative method with a case study approach. Data collected through interviews and observations. The informants in this study were librarians, librarians, and library friends at the Padang State University library. The results of this study are library friends very helpful to the library in serving the needs of users and help the library in improving library performance in all parts, ranging from procurement, processing, binding, administration, shelving and circulation. The obstacle faced by library friends is the lack of knowledge of library friends about classification making it difficult to arrange books on a predetermined shelf, another obstacle found is that there are many mistakes made by library friends in labeling books, this is due to lack of guidance from librarians.


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