e-Journal Universitas Indraprasta PGRI (Persatuan Guru Republik Indonesia)
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TAX MANAGEMENT DALAM IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 55 TAHUN 2022 (STUDI PADA PT XYZ)
No full textTerdapat 65,4 juta UMKM di Indonesia, yang menyerap tenaga kerja sebesar 123,3 ribu tenaga kerja. UMKM juga memberikan kontribusi sebesar 60,5% terhadap PDB. Namun kontribusi besar terhadap PDB, ternyata tidak diimbangi kontribusi terhadap penerimaan negara yang hanya menyumbang sebesar 0,5% dari total penerimaan negara. Dari jumlah 65,4 juta UMKM di Indonesia, yang menjadi wajib pajak hanya sebesar 2,31 juta. Mengingat besarnya penerimaan pajak di Indonesia, Wajib Pajak UMKM terus didorong oleh pemerintah agar dapat memenuhi hak dan kewajiban perpajaknnya, sehingga terbitlah peraturan terbaru yaitu PP Nomor 55 tahun 2022. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Penelitian ini bertujuan agar UMKM turut berkontribusi terhadap penerimaan pajak untuk negara, dengan tax management sehingga kelangsungan usaha dan meminimalkan pajak tanpa melakukan penghindaran pajak dapat tercapai. Hasil penelitian ini adalah perhitungan tahun pajak 2023 menggunakan tarif PPh final 0,5% karena lebih kecil dibandingkan dengan penghitungan dengan tarif Pasal 17 UU PPh. Pada tahun pajak 2024, PT. XYZ sudah tidak dapat lagi menggunakan tarif final, sehingga harus dikenakan tarif PPh Pasal 17, namun jika omzet masih dibawah 4,8 Milyar per tahun, PT. XYZ dapat menggunakan fasilitas penghitungan yang ada di Pasal 31 E yaitu pengurangan 50%
Peran Pendidikan Anti-Korupsi dalam Membangun Karakter Mahasiswa di Institut Ilmu Al-Qur'an An-Nur Yogyakarta
No full textThis study analyzes and explores the role of anti-corruption education in shaping character and raising anti-corruption awareness among students, as well as identifying the challenges in integrating anti-corruption values at Institut Ilmu Al-Qur'an An-Nur Yogyakarta. Students are seen as potential agents of change in the fight against corruption, but they need to be equipped with a deep understanding of the dangers of corruption and the importance of integrity in social life. The aim of this research is to analyze the role of anti-corruption education in building student character at Institut Ilmu Al-Qur'an An-Nur Yogyakarta. This study uses a descriptive qualitative method with an observational and interview-based approach. The results indicate that anti-corruption education is effective in shaping student character and increasing anti-corruption awareness in higher education environments. Concrete steps, such as integrating anti-corruption values into the curriculum and providing active moral guidance, can significantly contribute to building a more dignified and integral generation. Students not only have theoretical knowledge of corruption but are also capable of implementing anti-corruption values through real actions around them, both on campus and in the broader community
Infographic Design of Public Spaces as A Means of Delivering Information for KOPPRI Health Centers
Get PDFPenerapan Algoritma Sweep dan Particle Swarm Optimization (PSO) sebagai Alternatif Menentukan Rute Distribusi
Get PDFOne aspect of marketing activities is distribution. In the process of distributing goods, it is important to determine the optimal route that minimize mileage and reduce costs. This study aims to provide alternative solutions in determining distribution routes with the shortest distance which has implications for shorter travel times and lower costs. This research adapts the Capacitated Vehicle Routing Problem (CVRP) model with the approach of sweep and Particle Swarm Optimization (PSO) algorithm to determine the route. To generate a comparison route, we use the Nearest Neighbor (NN) algorithm. The result was that 100 agents were divided into 6 clusters and the total distance of the PSO-generated route is 218.115 units or 85.70% of the route distance generated by Nearest Neighbor algorithm
Text Comprehension and Learning Interest on Online News as Teaching Material During Covid-19 (A Critical Discourse Analysis on Articles at Jakarta Post Online News)
No full textThe purpose of this study is to analyze and describe critical discourse on text elements and social cognition on learning interest in online news texts during the COVID-19 pandemic in Indonesia on The Jakarta Post website. The research method used is descriptive qualitative. This study uses Teun Van Dijk's Critical Discourse Analysis theory, namely text analysis and social cognition. The results show that the three analyzed texts show that the macrostructure of The Jakarta Post uses appropriate and representative themes, as well as the superstructure uses neutral headlines. Microstructure analyzes the semantic, syntactic, stylistic, and rhetorical elements that present their meaning directly without prologue at the semantic level, and at the syntactic level, it uses an appropriate and systematic structure of subject or noun combinations, as well as the style of language used is simple. Whereas in the social cognition element, there is the ideology of The Jakarta Post journalists in producing a discourse in news texts. From the three news reports, the pro-government journalists can be seen from all the decisions made by the government towards schools, parents, and students regarding interest in learning during the COVID-19 pandemic which was dominated by the government in the text. In this case, students' interest in learning was low during the pandemic. This was due to the power of government and the ideology of The Jakarta Post journalists so that the COVID-19 pandemic became a top priority, no longer a learning interest or maximizing education
Analisis Faktor yang Berpengaruh terhadap PDRB serta Dampaknya terhadap Jumlah Penduduk Miskin pada 7 Kabupaten Jawa Tengah Periode 2015-2022
Get PDFAnalisis Teori Behavioristik dalam Proses Pembelajaran Matematika pada Siswa MTs Bahrul Ulum Genukwatu
Get PDFKlasifikasi Tingkat Kemanisan Buah Kersen Berdasarkan Fitur Warna NTSC Menggunakan Jaringan Syaraf Tiruan Berbasis Pengolahan Citra Digital
Get PDFThe fruit of the calabura tree (Muntingia calabura) is a small red fruit originating from the Prunus genus, often found along roadsides. This fruit contains numerous nutrients beneficial for bodily health, serving as a highly potential source of nutrition. Presently, a challenge exists in determining the sweetness level of calabura fruit, relying heavily on manual human assessment. The development of classification utilizing technology is considered a crucial step. Previous research has concentrated on classifying various objects using RGB, HSV, YCbCr color feature extraction. However, it was observed that RGB, HSV, YCbCr color features are not universally suitable, particularly for calabura fruits. Hence, this study employs a method of classifying the sweetness level of calabura fruit based on NTSC color features using a Digital Image Processing-based Artificial Neural Network (ANN). This approach leverages color-based image processing features. The research involves several stages, starting from acquiring 300 calabura fruit images with 3 levels of classification to the classification process utilizing Backpropagation in the ANN. Multiple training and testing scenarios were conducted to select feature combinations with the highest accuracy and fastest computational time. Results revealed that the most effective feature used was the NTSC color feature as a skin characteristic parameter. Based on training outcomes using 210 training images, the accuracy reached 100% with a computational time of 1.66 seconds per image. Meanwhile, testing with 90 sample images showed an accuracy of 94% with a computational time of 4.23 seconds per image. Thus, it can be concluded that the employed method successfully classifies the quality of calabura fruit images based on color features and skin characteristics
Rancangan Sistem Kendali Penyiraman dan Pemupukan untuk Perawatan Tanaman Tembakau pada Pusat Budidaya Di Klaten Jawa Tengah
Get PDFPenggunaan teknologi IoT mampu menjadi salah satu solusi untuk membantu petani tembakau dalam mengontrol tanaman tembakau. Tujuan dari penelitian ini adalah untuk membangun sebuah sistem dan alat yang dapat mempermudah pekerjaan petani tembakau dalam melakukan penyiraman dan pemupukan pada tanaman tembakau melalui aplikasi android. Metode yang digunakan adalah Waterfall meliputi analisis kebutuhan, desain, implementasi, pengujian, dan perawatan sistem. Pembangunan sistem menggunakan Internet of Things, aplikasi android dan mikrokontroler NodeMCU ESP 8266 untuk mengontrol sensor DHT 11, Soil Moisture YL-69, menyalakan water pump dan mengirimkan data ke aplikasi android untuk menginformasikan temperature dan suhu udara pada tanaman, serta dapat mengontrol penyiraman dan pemupukan. Sistem ini juga dapat menampilkan data grafik mengenai temperature dan kelembaban tanah disetiap waktunya. Pengujian sistem dengan metode blackbox, tahapan dimulai memeriksa fungsi masing-masing komponen sistem sensor untuk mengetahu data pada tanaman tembakau. Semua fungsidapat berjalan dengan baik dan melakukan penyiraman dan pemupukan secara merata. Implementasi dari sistem ini akan mempercepat dan mempermudah pekerjaan para petani tembakau dengan melakukan penyiraman dan pemupukan menggunakan aplikasi android sebagai kontrol IoT yang terhubung ke media tanam tembaka