Perlakuan Pajak Atas Penghasilan Luar Negeri Pada Indonesia Investement Authority

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.

Retired Government Officials On The Board Of Commissioners And Tax Aggressiveness In Indonesia

This study aims to determine the effect of retired government officials on board of commissioners on corporate tax aggressiveness. The presence of retired government officials on board of commissioners is assessed by categorizing companies into three groups: the company without any retired government officials on board of commissioners, the c[1]ompany with one retired government official on board of commissioners, and the company with more than one retired government officials on board of commissioners. Corporate tax aggressiveness is measured using effective tax rate (ETR). The analysis is conducted on 441 observation data generated using purposive sampling for all the listed company on the Indonesia Stock Exchange in the period of 2014 to 2016. The results reveal that relative to there being one retired government official on the board of commissioners, greater than one retired government official presence on the board of commisioners does not reduces corporate tax aggressiveness

Britannia Superior (c. AD 225–50)

This chapter explores further manifestations of wealth and power in and around early third-century London, particularly evident in the rise of mystery cults and new burial practices. It starts by reviewing evidence of the expansion of the presumed suburban villa and building of a bathhouse at Shadwell c. AD 228. This was perhaps occupied by an important government official linked to the coastal supply routes later developed into the forts of the Saxon shore. Several other villas and townhouses were refurbished at this time, when the temple of Mithras was built. These and other finds reported on here attest to the popularity of a diverse range of mystery and salvation cults, with a particularly wide repertoire of Bacchic motifs. London’s later Roman cemeteries expanded as inhumation gained in popularity, and cremation became a rarer rite. The chapter describes the archaeological evidence for these changed burial practices which can also be linked to the rise of soteriological belief systems that encouraged ideas of physical resurrection. The reasons for these changed mentalities are considered in the context of the history of the period.

Sesame Credit: Social Compliance Gamification in China

Sesame Creditis the gamified Chinese social credit. It aims at monitoring and controlling the behavior of more than a billion citizens until 2020. Basing itself on the distribution of rewards and punishments to individuals, upon scoring based on the compliance of the aforementioned citizens towards laws and government interests. The present study probes Sesame Credit from data collected from academic papers, Chinese government official documents, as well as media articles.An interpretative analysis is conducted based on the Octalysismethod of gamification and the motivational method known as the Self-Determination Theory. Residing as main conclusions: a) the efficiency of the Sesame Credit depends on extensive and continual monitoring of the population by the Chinese government; b) despite the coercive aspects, such gamification is observed to be as popular in China, due to a millenary tradition of people’s compliance to the social and those of authority obedience

Information sources of Brazilian undergraduate dental students during the COVID-19 outbreak

Aim: This cross-sectional study aimed to investigate where Brazilian dental students seek information about COVID-19 by a self-administered web-based questionnaire. Methods: A social network campaign on Instagram was raised to approach the target population. The dental students responded to a multiple-response question asking where or with whom they get information about COVID-19. The possible answers were government official websites or health and education institutions websites, TV Programs, professors, social media, scientific articles, health professionals, and family members. The data were analyzed by descriptive statistics, and the frequency distributions of responses were evaluated by gender, age, type of institution, and year of enrollment. Results: A total of 833 valid responses were received. The main source of information used by the dental students were government official websites or health and education institutions websites, which were reported by 739 (88.7%) participants. In the sequence, 477 (57.3%) participants chose health professionals while 468 (56.2%) chose scientific articles as information sources. The use of social media was reported by 451 (54.1%) students, while TV programs were information sources used by 332 (39.9%) students. The least used information sources were professors, reported by 317 (38.1%) students, and family members, chosen only by 65 (7.8%) participants. Conclusion: Brazilian dental students rely on multiple information sources to stay informed about COVID-19, mainly focusing their information-seeking behavior on governmental and health professional’s websites.

Trust in science increases conservative support for social distancing

The COVID-19 pandemic necessitates adherence to scientifically supported prevention strategies, such as social distancing. Although most Americans support social distancing, a subset of conservatives reject the scientific consensus on this matter. We explored why some conservatives reject social distancing, focusing on how trust in science contributes to ideological differences in social distancing intentions. In two studies, we replicated recent research demonstrating that conservatives report lower support for social distancing compared to liberals. However, in Study 1 we found support for a moderating role of trust in science, such that conservatives reported stronger intentions to socially distance when they had high trust in science. In Study 2, we enhanced trust in messaging about social distancing – and in turn, social distancing intentions among conservatives – by having the messages come from a Republican (vs. unidentified) government official. These studies provide insight into how we can increase adherence to public health recommendations regarding COVID-19.

Legal Examination of Corruption on Social Assistance in State Officers in State during Emergencies / National Disasters

Abuse often occurs among politicians and state officials or officials who have authority or power over governance. Such misuse is like bribery for Social Funding, namely by receiving a certain amount of money to enrich oneself and fulfill all needs as suspected by the Corruption Eradication Commission to the Minister of Social Affairs of the Republic of Indonesia in 2020. The acts of corruption are committed when the state is in an emergency (national disaster) will certainly have an impact on the types of lawsuits. Provisions regarding national disasters as determined by the State. This study aims to analyze from a legal point of view criminal acts in the form of corruption in covid-19 social assistance funds. The method used in this research is normative juridical. Juridical normative is a method using secondary data in the form of library materials and statutory approaches (Statute Approach) and an approach to cases related to the author's title (Case Approach). The results showed that an act of corruption committed by a government official could be punished by imprisonment, but if the act of corruption was committed in certain circumstances (emergency/disaster) then the perpetrator could be sentenced to death.