This study was conducted to test and analyze the effect of providing Final Income Tax incentives and taxpayer awareness on the level of compliance of Micro, Small, and Medium Enterprises Taxpayers in reporting Annual Tax Returns at the South Makassar Primary Tax Office. This study uses primary data by surveying 90 taxpayers as a sample with a simple random sampling technique from all MSME taxpayers who use tax incentives as many as 887 taxpayers. The analytical method used in this research is descriptive analysis and multiple linear regression analysis. The data were analyzed using the SPSS IBM Version 24 program. The results of this study indicate that the provision of Final Income Tax incentives has a positive and significant effect on the level of compliance of MSME taxpayers in reporting the Annual SPT at the South Makassar Primary Tax Service Office. The government-borne PPh Final PPh incentive policy (DTP) for the long term is no longer effectively implemented. Taxpayer awareness has a positive and significant effect on the level of compliance of MSME taxpayers in reporting the Annual SPT at the South Makassar Primary Tax Service Office.
ABSTRACTPPJB only contains standard clauses that usually benefit the seller, because the buyer's position is not free. Legal issues that occur and the facts that occur in the field is that developers often make fraud in terms of; use of green open space for building housing; does not provide an opportunity for consumers to study the deed of the Purchase Binding Agreement (PPJB).The problem raised in this paper is how the legal protection of home buyers based on Ministerial Regulation (Permen) PUPR Number 11 / PRT / M / 2019 and What are the legal conditions that must be owned by home developers in selling their products based on Ministerial Regulation (Permen) PUPR Number 11 / PRT / M / 2019.This type of research is Normative Juridical research that is conducted based on legal material and by collecting data, studying books in the library, and legislation relating to this research.The results of research Developer or developer of a legal entity that sells a single house, a series of houses and flats that are sold to the community by cash or credit, in terms of credit a lot of problems arise in terms of payment, broken promises, and incompatible development. Regulation of the Minister of Public Works and Public Housing Number 11 / PRT / M / 2019 Concerning the Preliminary Agreement on Buying and Selling Houses is present to provide a sense of security for consumers and give a fair impact to both parties who are engaged in binding the sale and purchase of houses. based on PUPR Minister Regulation Number 11 / PRT / M / 2019 article 4 paragraph (1) "development actors conducting marketing as referred to in nature article 3 paragraph (1) and paragraph (2) must have at least: Certainty of spatial use; Certainty of rights to land; Certainty of the status of land ownership Licensing for housing or apartment development; and Guarantee for the construction of housing or flats from the guarantor institution. Keywords: PPJB, Developer, Consumer
In addition to salaries and allowances to civil servants who are still actively working, government provides pension and superannuation. The latter program aims to create prosperity after the PNS is not actively working. However, the welfare of which will be felt to be nurtured and built himself during the civil works. Why is that? This is because the governments as an employer only facilitate the program. Under the auspices of PT. Taspen, funds collected through pension and managed superannuation. Compared to retirement income, the income of civil servants when they were still actively working is higher. With that kind of policy, if a civil servant were not saving from their income, she/ he should get ready to live with lower income when they retired. Even if the pattern of the life of a retired civil servant who has been witli before retirement, one can imagine each month will be a big burden.
Beberapa waktu belakangan semenjak bergulirnya gelombang reformasi, otonomi daerah menjadi salah satu topik sentral yang banyak dibicarakan. Pelaksanaan otonomi daerah di Indonesia dimulai sejak pemerintah mengeluarkan UU No. 22 dan UU No. 25 tahun 1999 yang berisi tentang pelimpahan wewenang pemerintahan dari pemerintah pusat kepada pemerintah daerah dan tentang perimbangan keuangan antara pemerintah pusat dan daerah. Akan tetapi proses implementasi otonomi daerah yang sudah berjalan sejak 1 Januari 2000 ini dalam pelaksanaannya banyak menghadapi kendala-kendala, baik itu pada tataran konsepsional maupun praktek-praktek di lapangan. Oleh karena itu, guna membahas masalah ini, pada tahun 2002 diadakan workshop yang menampilkan pakar, praktisi, birokrat, dan pengamat yang selama ini menggeluti masalah otonomi daerah. Hasil dari workshop tersebut kemudian dibukukan dan diberi judul Desentralisasi dan Otonomi Daerah: Desentralisasi, Demokratisasi, dan Akuntabilitas Pemerintah Daerah
Information system is an effective media in disseminating information in the modern era. Utilization of information systems in government considered to be essential to improve public services in this licensing service in Bandung city. Therefore this study aims to determine the Management Information System conducted by the Government Licensing Service Agency of Bandung (BPPT). Indicators used include three elements: planning, organizing, and supervision. The focus of this research is BPPT. The approach conducted in this study is a qualitative in order to avoid generalize the results, Data collection techniques used is the study of documentation and interviews. Based on these results, it is known that the existence of an information system that can be accessed by people in the BPPT is available with a variety of categories, and tailored to the needs and accessibility, As for management it has been well planned, but at this stage of implementation and supervision, there are still some obstacles.
Nowadays, universities in many countries are encouraged to take their research products to the next level by translating them into commercialized products to benefit society at large. In doing so, they establish a firm, a so-called University Spin-Off (USO), which specializes in carrying out the mission. A USO is a firm which is established to optimize or commercialize the Intellectual Property Rights (IPRs) of the university. Previous studies into USOs, documented in the extant literature, have mainly focused on investigating the initial process of the USOs' establishment, such as the drivers to initiate the USOs. Only a little attention has been paid to investigate the various drivers affecting the development of the USOs. Studies into the survivability of USOs are relatively limited. The current study is intended to fill this gap. Additionally, the findings are expected to add to the existing literature on USOs, particularly in the context of developing countries. This study aims at identifying the factors affecting the USOs' survival. We used the resource-based view and contingency theory to identify and understand the various factors (internal and external) that might affect a USO's survivability. Data for this study were collected through a survey. From the literature, we identified ten relevant factors for a USO's survivability and 41 items to operationalize them, which we then used to develop a questionnaire. The factors are the USO's business orientation, human resources' reputation, product innovation, business plan, business models' innovation, social networks, export activities, capital access, government support, and the business's incubator. The data were collected from 111 USOs established by 14 universities located in five big cities in Indonesia. The survey was conducted from February until May 2017. Before performing the regression analysis, we deployed a factor analysis to validate the instruments and found that all the 41 items were valid and fell into ten component factors. The analysis found that there were only two factors which significantly affected the USO's survivability: Its human resources' reputation and social networks. These findings lead us to a conclusion that building a good reputation and maintaining its social networks are very important to ensure the survivability of a USO.
The existence of rice farming can be generally classified into two-category, namely rice farming for breeding and rice farming for consumption. This article aims at: (1) identifying and describing the rice farming; (2) analyzing the feasibility of rice farming for breeding and consumption; and (3) formulating the development policy of rice farming for breeding and consumption in the locale of the study (Central Sulawesi province). The research result shows that the extent of feasibility of rice farming for breeding (RCR=1.80) was higher than that of rice farming for consumption (RCR=1.67). Even though the rice farming for breeding was prospective, the sustainability of this rice farming activity would be depended upon demand from farmers and other users, the existing government program, and financial investment capacity of rice farmer breeders. Hence, assuring the demand and providing the favorable price of rice seeds are two important aspects supporting the continuity of rice farming for breeding includes rice farming for consumption in the province of Central Sulawesi.
When the world will come to the millennium era, there are some hopes that the world will be more peaceful. However, the phenomena emerged prior to the millennium era is on the other way around. One of the phenomena is the rise of religious radicalism which worsened the political system of the world. Religious radicalism is not only happened in Muslim world, but it also happened to other religious in the west. In the East, Islamic radicalism are occurred due to some factor. First the development of ideological understanding in Muslim society is happened simultaneously with their struggle too free their countries from Western colonialism. Second, normative and textual understanding of Islam developed which disregard the truths from other parts. The third is uprising of the resistant attitude of Muslim in several parts of the world such as Pakistan and Afghanistan, along with the unjust way of behaving of western countries to some Muslim. Meanwhile, religious radicalism in the West was, due, in part, to capitalism and colonialism. In Indonesia, religious radicalism emerged along with the incident of 11 September 2000. Religious conflict and Bali Bombing are several of the religious should try their best to overcome this problem by conducting religious and cultural dialog among them, along with the fair and just attitude among them as well.
This article aims to analyze Taiwan's government accountability for fishermen who are working in the waters of Nanfangao, Taiwan. Jeremy Bentham through his book "Introduction to the morals and legislation" states that legal duty is nurturing goodness and preventing evil, so the law should provide benefits or usability for the crowd (to serve Utili TY). The community as a basic component can sue the government if in other cases raises losses on the management of public facilities and infrastructure. It also relates to the Taiwan government's liability for legal protection, for which the state's responsibility has been regulated in the SCL (State Compensation Law) or the Taiwan State Compensation Act. As for that would be a case study of bridge collapse which is one of the disability management of state-owned public facilities that cause harm to the community in Taiwan. That article 2 SCL describes the country or Government of Taiwan shall be liable for any form of loss, property damage and loss of life arising from the management of the state's public facilities. This is a real example of the application of Taiwan's accountability to public services as a form of legal protection to the public. The concept of the responsibility in Indonesia is governed by article 1365 BW, that personal accountability is caused by individual events and legal acts. There is a comparative study of government and local Government accountability within the scope of administrative law.
Narkotika adalah obat yang jika disalahgunakan akan membahayakan fisik dan mental. Oleh karena itu SEMA No. 4 Tahun 2010 Tentang "Penempatan Penyalahgunaan, Korban Penyalahgunaan dan Pecandu Narkotika ke dalam Lembaga Rehabilitasi Medis dan Rehabilitasi Sosial" mewajibkan bagi penyalahguna (Pecandu) Narkotika untuk diberi rehabilitasi, baik yang bersifat medis maupun sosial. Berkaitan dengan Rehabilitasi sosial, telah diatur dalam Peraturan Menteri Sosial No. 26 tahun 2012 tentang "Standar Rehabilitasi Sosial Korban Penyalahgunaan Narkotika, Psikotropika, Dan Zat Adiktif Lainnya". Tujuan skripsi ini untuk mengetahui pelaksanaan rehabilitasi sosial di UPT ANKN bagi korban NAPZA di Surabaya dikaitkan dengan Peraturan Menteri Sosial RI No. 26 Tahun 2012 tentang Standar Rehabilitasi Sosial Korban Penyalahgunaan NAPZA dan untuk mengetahui kiat – kiat UPT ANKN Surabaya dalam meraih keberhasilan pelaksanaan rehabilitasi sosial bagi korban NAPZA. Penelitian ini merupakan penelitian empiris dengan tujuan menggambarkan rehabilitasi sosial penyalahgunaan napza di panti rehabilitasi ANKN Surabaya. Data dalam penelitian berupa data primer dan sekunder yang di peroleh dengan cara wawancara dengan informan, observasi dan dokumentasi, data yang terkumpul akan di analisis secara kualitatif. Hasil penelitian ini menggambarkan bahwa pelaksanaan rehabilitasi sosial penyalahgunaan napza di panti rehabilitasi ANKN Surabaya sudah sesuai dengan Peraturan Menteri Sosial No. 26 tahun 2012 tentang "Standar Rehabilitasi Sosial Korban Penyalahgunaan Narkotika, Psikotropika, Dan Zat Adiktif Lainnya" yaitu melalui tahap awal, Pendekatan awal, Pengungkapan dan pemahaman masalah, Penyusunan rencana pemecahan masalah, Tahap pemecahan masalah / tahap pembinaan dan bimbingan (intervention), Evaluasi, terminasi dan rujukan, Pembinaan lanjut (aftercare). Kiat-kiat yang dilakukan oleh panti rehabilitasi ANKN Surabaya dalam melaksanakan rehabilitasi Sosial meliputi Memberi semangat pada para pecandu narkoba dengan cara mengajak bicara dan berkeliling ke kamar-kamar warga binaan, sehingga warga binaan mempunyai semangat untuk rajin mengikuti tahapan rehabilitasi, Mengajak warga binaan untuk melakukan berbagai kegiatan sesuai dengan bakat dan minat serta potensinya sebagai bekal jika sudah dinyatakan sembuh dan diijinkan pulang. Warga binaan diupayakan untuk selalu sibuk agar tidak punya waktu luang untuk berkumpul dengan pecandu narkoba dan mempunyai kegiatan yang positif, Mengadakan ceramah keagamaan dan ceramah-ceramah sosial agar warga binaan dapat sabar dan mampu mengendalikan emosinya. Kata kunci: Rehabilitasi, Pecandu, narkotika Abstract Narcotics are the illegal drugs known, if we misuse them, it will harm our physicality and mentality. Because of that, the rules that are written on SEMA number 4, 2010, said "the placing and misuse and the victims of it, will be put into the registered governmental drugs health and social rehabilitations." It intended to the drug addicts to be rehabilitated in those institutions, whether it'sheal or social rehabilitations. The case of social rehabs, it had been arranged in the laws of social minister number 26, 2012. It's about "The standard of social rehabilitation of drug addicts, psychotropic, and other addictive chemicals." The method of this research is empiric with the task to portray the misuse of narcotics that took place in social rehabilitation, ANKN Surabaya. The data of this research have primary and secondary form that is based from the interviews with the informants and documented observations. The collected date will be analyzed qualitatively. The purpose of this essay to examine the implementation of social rehabilitation in the UPT ANKN for victims of drug in Surabaya is associated with the Regulation of the Minister of Social Affairs No. 26 Year 2012 on Standards of Social Rehabilitation of Drug Abuse Victims and to learn tips - tips UPT ANKN Surabaya in achieving the successful implementation of social rehabilitation for victims of drug. Results ofthis studydescribe that implementation of social rehabilitation of victims drug abuse has been appropriate with social minister rule no 12/2016 about "standard social rehabilitation of victims drug abuse and other addictive substances" through the first stage, first approach, disclosure and understanding of the problem, the planning of solving the problem, troubleshooting stages, development stage and intervention, evaluation, termination and references, and last is aftercare. The way of rehabilitation center to conduct social rehabilitation covering encouraging drug addicts with start talk with them, and walking around to addict's room so that they will have a passion to finish a rehabilitation program, Invites them to perform various activities according to their talents and interests and potentialas a preparation if it has been recovered. They should be always keep busy and also has positive activities. Held a religious lecture, and social lecture so that they can be patient and able to control their emotion. Keywords : Rehabilitation, Addict, Drugs
This article scrutinizes the history of Islamic development in Nusantara between 15th to 18th centuries, which has been colored from theological mysticism thought. Uniquely, the discussion about the Islamic thought had influenced political perspective and led to the tragedy of mihnah (inquisition). As a result, some figures were killed and a number of treasured books were burned and destroyed. In Java, such controversy involved Shaykh Siti Jenar versus Walisongo. In Sumatera, the dispute occurred between Shaykh Hamzah Fansuri and Nurudin al-Raniri. Instead of emphasizing on substantial matters, the disagreement among these figures was, in fact, caused by the political situation at that time. The writer finds that there are, at least, three main triggering factors which lead to ideological dispute and contestation between Hamzah versus al-Raniri and Siti Jenar versus Walisongo. Theological aspect is the first causing factor. The second factor is political interest, while the third factor is genealogical similarity. Keywords: sunnî sufism, philosophy sufism, wah}dat al-wujûd. KONTESTASI TASAWUF SUNNÎ DAN TASAWUF FALSAFÎ DI NUSANTARA
In: The Mediating Effect of Psychological Empowerment on the Relationship Between Employee Involvement and Attitude Towards Organizational Change: Evidence from Malaysian Government-Linked Companies. 8. 84-91, 2017
In Indonesia, interest in reading in all circles is still lacking, especially among students and students who are actually people who are struggling in the world of education. This is because the school community does not understand the benefits of literacy. In addition, there are quite a lot of obstacles that occur during reading activities. Today the government makes a policy to foster a culture of literacy through how to familiarize students with reading for 10-15 minutes before learning is carried out. The main subject of this research is class X students. The formulation of the research problem this time is: 1) How is the influence of GLS in increasing student attention reading? 2) What are the obstacles in literacy? The purpose of this study is to be able to determine the influence and barriers of the GLS program to attend to reading students in vocational schools. The type of research method used is a type of qualitative research. The process of collecting the data used is a questionnaire. The results of this study illustrate that attention or interest in reading students increases this can be seen from the results of questionnaires that illustrate that attention to reading of students increases after the GLS student literacy culture can be improved, their reading activities can be observed, and their reading skills develop well by growing literacy culture in students.
The main problem in this thesis is the dispute over the dismissal of H. Erisman, S.E as the chairman of the Regional Representative Council (DPRD) of Padang City by the Governor of West Sumatra Province from the perspective of siyasah dusturiyah. The purpose of this discussion is to Know and explain the chronology of the dismissal of H. Erisman, S.E as chairman of the Padang City Regional Representative Council (DPRD) by the Governor of the Province of West Sumatra, Knowing the formal aspects and material aspects of the dispute over the dismissal of H. Erisman, S.E as chairman of the Padang City Regional Representative Council (DPRD) by the Governor of West Sumatra Province in the Padang State Administrative Court, Knowing and explaining siyasah dusturiyah's view of the dispute over the dismissal of H. Erisman, S.E as the Chairman of the Regional People's Representative Council (DPRD) of Padang City by the Governor of West Sumatra Province.
Problematika terkait Hak Asasi Manusia (HAM) di Indonesia cukup kompleks. Banyaknya kasus pelanggaran HAM yang terbilang lama diselesaikan, membuat kepercayaan masyarakat pada pemerintah sebagai pemangku kebijakan terkikis. Undang-Undang Dasar 1945 pasal 28 telah mengatur dan menjamin keberadaan HAM. Ditambah dengan Undang-Undang No 39 Tahun 1999 Tentang Hak Asasi Manusia dianggap tidak cukup untuk menyelesaikan kasus pelanggaran HAM dan perlindungan para aktivis HAM. Dengan demikian, peranan aktivis HAM yang krusial menajadi riskan ketika menyuarakan aspirasinya. Ditangkapnya beberapa aktivis HAM yang menyuarakan pendapatnya oleh pemerintah dengan dalih ujaran kebencian, penghinaan dan makar semakin mengikis kepercayaan masyarakat. Hal itu diperberat dengan kenyataan, bahwa terdapat aktivis-aktivis HAM yang menyimpang dari nilai-nilai moral dan budaya Indonesia, tetapi mengatasnamakan HAM. Maka dari itu, terdapat dua problematika serius terkait HAM: 1. Pemerintah yang dianggap lamban dan memiliki kepentingan tersendiri dalam menangani kasus HAM. 2. Banyaknya aktivis HAM yang menyimpang dari nilai-nilai budaya dan moral tetapi kerap mengatasnamakan HAM.