417 research outputs found
PERATURAN PERPAJAKAN DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH
No full textABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pemahaman PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak usaha mikro kecil menengah (UMKM) dengan Pemahaman Insentif PPh Final UMKM Ditanggung Pemerintah sebagai Variabel Moderasi pada Wajib Pajak UMKM di Kota Bogor dan Kabupaten Bogor. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa pemahaman terhadap PP No. 23 Tahun 2018 mempengaruhi tingkat kepatuhan wajib pajak UMKM. Sementara insentif yang diberikan pemerintah tidak mempengaruhi kepatuhan wajib pajak karena para wajib UMKM masih memiliki kendala dalam menerapkan insentif yang diberikan. Dengan demikian, diharapkan Direktorat Jenderal Pajak (DJP) dapat memberikan pembinaan berupa sosialisasi yang mudah diakses dan dimengerti oleh para wajib pajak UMKM mengenai pentingnya melaksanakan kewajiban perpajakan. Berdasarkan hasil analisis statistik deskriptif dan uji hipotesis dalam penelitian ini masih ditemukan cukup banyak wajib pajak UMKM yang belum memiliki NPWP dan masih kurangnya pemahaman terhadap insentif PPh UMKM ditanggung pemerintah. ABSTRACTThis study aims to examine and analyze the effect of understanding PP no. 23 of 2018 on Micro and Small Business Taxpayer Compliance with Understanding of MSME Final Income Tax Incentives Borne by the Government as Moderating Variables for MSME Taxpayers in Bogor City and Bogor Regency. The sampling technique used in this research is purposive sampling. The data analysis method uses a structural equation model (SEM). The results showed that the understanding of PP no. 23 of 2018 affects the level of compliance of MSME taxpayers. Meanwhile, incentives provided by the government do not affect taxpayer compliance because MSMEs are required to apply the incentives provided. Thus, it is hoped that the Directorate General of Taxes (DGT) can provide guidance in the form of socialization that is easily accessible and easily accessible by MSME taxpayers regarding the importance of implementing taxes. Based on descriptive statistical analysis and hypothesis testing in this study, it was found that quite a lot of MSME taxpayers did not have a TIN and there was still a lack of understanding of the MSME PPh incentives borne by the government
Urgensi Pidana Mati Terhadap Kejahatan Narkotika Dalam Hukum Pidana Di Indonesia
No full textJoko Supriyanto. E0011170. 2017. THE IMPORTANCE OF THE DEATH PENALTY ON THE DRUG TRAFFICKING ON CRIMINAL LAW IN INDONESIA. Faculty of Law Sebelas Maret University, Surakarta. The aims of this research is to know the importance of the death penalty on the drug trafficking eradication in Indonesia and the death penalty according to Pancasila and Human Rights. This type of research is normative and has prescriptive characteristic and also use statute approach. Law materials used in this research are primary and secondary law materials obtained through library research. Based on the above research methods, the results of this research that the importance of the death penalty on the drug trafficking eradication in Indonesia, death penalty is still needed in Indonesia because drug trafficking in Indonesia are not ordinary crimes anymore, but already become extra ordinary crimes so that need extra ordinary legal effort too, besides still becomes positif law in Indonesia, the death penalty is also consequences of International Agreement about drugs that already signed by Indonesia, there are The Single Convention on Narcotic Drugs, 1961 and Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, 1988. Threat of the death penalty is needed in Indonesia during drugs abuse rate is hight and the death penalty is most effective sanction when compared with imprisonment and fine, the existence of the death penalty also corroborated by judicial review to the past drugs law. The implementation of the death penalty according to Pancasila and Human Rights, nowadays the death penalty already done with give more attention to the rights of the person who punished with death penalty. Keywords: Death Penalty, Drug Trafficking, Extra Ordinary Crimes
Analisis Struktur Musikologis Aransmen Lagu O Ina Ni Keke Karya Joko Supriyanto
No full textIndonesia memiliki kekayaan lagu rakyat yang beragam sesuai dengan keberadaan suku suku yang tersebar dari Sabang sampai Merauke. Warisan budaya yang tidak bernilai ini kiranya tidak hanya sekedar dilestarikan namun juga perlu langkah strategis untuk mengupayakan agar bisa berkembang dan dikenal lebih jauh. Dari sebuah lagu rakyat dari Sulawesi Utara menjadi repertoar standar orkestra yang mendunia. Penelitian ini bertujuan untuk mengetahui cara mengkompositoris struktur musikal dari lagu sederhana khas lagu rakyat seperti lagu O Ina Ni Keke karya Joko Suprayitno menjadi kelindan melodi, harmoni, tekstur dan struktur elemen musikal lainnya menjadi sebuah karya masterpiece yang pernah dimainkan oleh Shanghai Philharmonic Orchestra saat konser di Aula Simfonia Jakarta dalam rangka Fundraising Concert for Palu & Donggala Tsunami Victims. Penelitian menggunakan jenis penelitian kualitatif dengan paparan deskriptif. Proses analisis menggunakan analisis theoretical musikologis dari bentukan struktur elemen musikal dalam aransemen lagu O Ina Ni Keke. Pendalaman proses analisis akan ditunjang oleh sumber sumber tertulis seperti buku buku komposisi musik dan tentunya notasi atau score hasil
aransemen sebagai data pokok dalam proses analisis. Hasil penelitian menemukan penggunaan variasi melodi kontrapungtal, penempatan melodi pokok dihampir semua instrument memunculkan karakter yg berbeda beda, dan penggunaan Teknik pedal point
GAYA BAHASA PERBANDINGAN DALAM NOVEL SIHIR PAMBAYUN KARYA JOKO SANTOSO
No full textThe purpose of this study are to this style of figurative language in Sihir Pambayun novel by Joko Santoso(a) Describe the personification style, (b) describe the metaphor, and (c) the style Simile. The research uses descriptive qualitative method-semoitik structuralism and hermeneutictechniques. This is done because analyzing a novel is hard to avoid the use of integratedmethods so that it is impossible to use. Study the style offigurative language (figurative) are purposely created to obtain the aesthetic effect todescribe the background of the story
A strategy towards Indonesia
No full textThis special Centre of Gravity paper features three contributions on Indonesia and its changing relationship with Australia and the world. Evelyn Goh, Greg Fealy and Ristian Atriandi Supriyanto examine the changes in Indonesian foreign policy under President Joko Widodo and pressing challenges such as terrorism and maritime security cooperation.
Evelyn Goh, Shedden Professor of Strategic Policy Studies examines the changes in Indonesian foreign policy under President Joko Widodo. She also offers important policy recommendations for Australia that can help work with the new president’s maritime focus and deepen US-Indonesia links.
Professor Greg Fealy meanwhile highlights a potential relationship destabiliser on the horizon: the rise of Islamic State fighters in Indonesia. He explores how Indonesian politics and society has responded to IS’ rise and looks at the limited opportunities for cooperation between Australia and Indonesia.
Finally, Ristian Atriandi Supriyanto, a PhD scholar at SDSC, working under Evelyn Goh’s supervision examines Indonesia’s maritime security focus and offers a bold proposal for improving regional security and helping to ground the bilateral relationship
A Strategy Towards Indonesia
No full textThis special Centre of Gravity paper features three contributions on Indonesia and its changing relationship with Australia and the world. Evelyn Goh, Greg Fealy and Ristian Atriandi Supriyanto examine the changes in Indonesian foreign policy under President Joko Widodo and pressing challenges such as terrorism and maritime security cooperation. Evelyn Goh, Shedden Professor of Strategic Policy Studies examines the changes in Indonesian foreign policy under President Joko Widodo. She also offers important policy recommendations for Australia that can help work with the new president's maritime focus and deepen US-Indonesia links. Professor Greg Fealy meanwhile highlights a potential relationship destabiliser on the horizon: the rise of Islamic State fighters in Indonesia. He explores how Indonesian politics and society has responded to IS' rise and looks at the limited opportunities for cooperation between Australia and Indonesia. Finally, Ristian Atriandi Supriyanto, a PhD scholar at SDSC, working under Evelyn Goh's supervision examines Indonesia's maritime security focus and offers a bold proposal for improving regional security and helping to ground the bilateral relationship
Figurative Language of Cinema World in Joko Widodo Speech
No full textThis research titled Figurative Language in Joko Widodo Speech. The purpose of this research is to analyze and describe the figure of speech in Joko Widodo speech, the types of figurative language and its meaning of his speech. A qualitative method was used to classify and analyze the data. The technique used in collecting the data was searching videos of Joko Widodo speech. The data used Perrine (1963) and Taylors theories (1981: 167) that many types of figurative language that divide into three classifications namely comparison and substitution, representation by substitution, and contrast by the discrepancy. The data was taken from Joko Widodo Speech in Annual Meeting International Monetary Fund-World Bank in Bali, World Economic ASEAN Forum in Hanoi and US-ASEAN Forum. The author found 9 figurative languages in Joko Widodo speech in the international event; there were 7 allusions, 1 metaphor, and 1 assonance. The conclusion of this research, the using of figurative language is an alternative to implied the literal meaning which can attract the readers or listeners attention and evoke their imagination
East Javanese address terms used by Queen Isbandia as the main character in Ludruk entitled Joko Kendil
No full textDue to several facts that the use of East Java address term is significant, that social dimension influences the use of the address term, that "Ludruk" has not been paid much attention to, and that there are various address term in "Joko Kendil", the writer is interested to carry out a study on address terms in "Joko Kendil". There are three research questions dealt with in this study: 1). What are the address terms used by Queen Isbandia in "Ludruk" entitled "Joko Kendil"? 2). What is the most common address terms used by Queen Isbandia? 3). What kinds of social dimensions that affect the use of those address terms by Queen Isbandia?. To analyze her data, the writer used theory of address terms by Supriyanto (1986) and theory of social dimensions by Holmes (1992). She used descriptive qualitative approach in this study. From the findings, the writer found out that in "Joko Kendil Ludruk", Queen Isbandia, as the main character used some address terms: Personal Pronoun, First Name, Kinship and Terms of kinship with suffixes "e(ne)". The most common address term is Personal Pronoun (39.25%). Furthermore, the second and the third rank are First Name (26.58%) and Kinship (25.05%). The least terms of address is Terms of Kinship with suffixes "e(ne)" (10.12%). Those types of address terms are influenced by certain scales of social dimensions as proposed by Holmes (1992). The results of this study also reveal that, first, two address terms could be used at the same time, such as Kang mas and Indrojoyo. Second, different types of address terms could be used to refer to the same person depending on the social dimensions
ANALISIS GAYA BAHASA DALAM KUMPULAN PUISI KEKASIHKU KARYA JOKO PINURBO: KAJIAN STILISTIKA
No full textPoetry still exists today, through poetry the author can express his feelings and thoughts. In addition to being written, poetry can also be read, made into musicals, inserted in short stories, novels, and films. There are various studies that can be used to analize poetry, one of which is stylistics studies. Tyhrough this study, it can be seen the style of language used by the author in making poetry. The purpose of this study is to find the style of language in the collection of poems My Firl by Joko Pinurbo. This study uses a qualitative method. Data analysis was carried out using Miles and Huberman analysis techniques, namely data reduction, data presentation, and drawing conclusions. The result of the research on the use of language styles in the collection of poems My Girl by Joko Pinurbo, namely parable language style, metaphor language style, personification language style, cynicism style, and anaphoric language style.Keywords: literary works; poetry; stylistic
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