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ANALISIS PERHITUNGAN PAJAK PENGHASILAN PEGAWAI BERDASARKAN PERATURAN DIREKTORAT JENDRAL PAJAK NOMOR.PER-32/PJ/2015 PADA KANTOR BADAN PENDAPATAN DAERAH PROVINSI RIAU
Full text linkABSTRAK
“Analisis Perhitungan Pajak Penghasilan Pegawai Berdasarkan Peraturan Direktorat Jendral Pajak Nomor.PER-32/PJ/2015 Pada Kantor Badan Pendapatan Daerah Provinsi Riau”
Oleh :
WIRDA HAYATI RAMADHANI
Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui Perhitungan Pajak Penghasilan Pegawai Berdasarkan Peraturan Direktorat Jendral Pajak Nomor.PER-32/PJ/2015 Pada Kantor Badan Pendapatan Daerah Provinsi Riau. Data yang di dapat dari Kantor Badan Pendapatan Daerah Provinsi Riau adalah Bukti Pemotongan Pajak Penghasilan 21 Pegawai. Penelitian ini menggunakan metode kualitatif dan teknik pengumpulan data melalui observasi dan wawancara. Adapun manfaat dari penilitian ini yaitu untuk memberikan sumbangan mengenai ilmu pengetahuan tentang Perhitungan Pajak Penghasilan Pegawai Berdasarkan Peraturan Direktorat Jendral Pajak Nomor.PER-32/PJ/2015. Perhitungan Pajak Penghasilan Pegawai Berdasarkan Peraturan Direktorat Jendral Pajak Nomor.PER-32/PJ/2015 ini adalah peraturan lama sedangkan peraturan saat ini yang digunakan adalah Peraturan Direktorat Jendral Pajak Nomor.PER-16/PJ/2016. Kedua peraturan ini cara perhitungan tidak ada yang beda hanya saja Penghasilan Tidak Kena Pajak (PTKP) nya yang berbeda Peraturan Direktorat Jendral Pajak Nomor.PER-32/PJ/2015 untuk Wajib Pajak Pribadi Rp. 36.000.000, Kawin Rp. 3.000.000, Tambahan anak/anggota keluaraRp. 3.000.000sedangkan Peraturan Direktorat Jendral Pajak Nomor.PER-16/PJ/2016untuk Wajib Pajak Pribadi Rp. 54.000.000, Kawin Rp. 4.500.000, Tambahan anak/anggota keluaraRp. 4.500.000 dan cara pelaporan pajak penghasilan saat ini sangat mudah suduh bisa di lakukan sendiri dirumah . Hasil dari penelitian ini menunjukkan bahwa cara perhitungan menggunakan Peraturan Direktorat Jendral Pajak Nomor.PER-32/PJ/2015 sama saja dengan peraturan saat ini.
Kata Kunci :”Perhitungan Pajak Penghasilan Pegawai
KONTRIBUSI MOTIVASI KERJA DAN KEPEMIMPINAN KEPALA SEKOLAH TERHADAP KINERJA GURU DI MADRASAH TSANAWIYAH NEGERI TANDUN KABUPATEN ROKAN HULU
Full text linkWirda hayati (2014) : Kontribusi Motivasi Kerja dan Kepemimpinan Kepala
Sekolah terhadap Kinerja Guru di Madrasah Tsanawiyah Negeri Tandun
Kabupaten Rokan Hulu. Tesis Program Pascasarjana. Program Studi Pendidikan
Islam. Kosentrasi Manajemen Pendidikan Islam. Universitas Islam Negeri (UIN)
Sultan Syarif Kasim Riau.
Berdasarkan pengamatan di lapangan masih banyak kompetensi kepribadian,
kompetensi manajerial, kompetensi kewirausahaan, kompetensi supervisi dan
kompetensi sosial yang melibatkan kepemimpinan seorang pemimpin atau kepala
sekolah. Berdasarkan permendiknas tersebut kepala sekolah berkewajiban melakukan
pembinaan terhadap kinerja guru melalui supervisi akademik. Kepala sekolah sebagai
pengelola pendidikan bertanggung jawab terhadap kualitas sumber daya manusia agar
mereka mampu menjalankan tugas-tugas pendidikan. Karena itu kepala sekolah
memiliki tugas untuk mengembangkan kinerja tenaga kependidikan ke arah
profesionalisme yang diharapkan.
Penelitian ini bertujuan untuk mengetahui kontribusi motivasi kepala sekolah
terhadap kinerja guru Madrasah Tsanawiyah Negeri Tandun di Kabupaten Rokan
Hulu. Mengetahui kontribusi kepemimpinan kepala sekolah terhadap kinerja guru
Madrasah Tsanawiyah Negeri Tandun di Kabupaten Rokan Hulu. Mengetahui
kontribusi motivasi dan kepemimpinan kepala sekolah secara bersama-sama terhadap
kinerja guru Madrasah Tsanawiyah Negeri Tandun di Kabupaten Rokan Hulu.
Metode penelitian yang digunakan adalah penelitian kuantitatif korelasional
dengan populasi guru MTS Negeri Tandun dan Kepala sekolah, dengan jumlah
populasi dan sempel guru MTs Negeri Tandun sebanyak 28 orang dan satu Kepala
sekolah. Instrumen yang digunakan adalah angket yang sudah diuji kehandalannya
dan kesahihannya dengan progam SPSS.21, kemudian data tersebut dianalisis
menggunakan teknik korelasi estimasi berganda.
Berdasarkan hasil penelitian yang telah dilakukan maka dapat disimpulkan
Bahwa motivasi kepala sekolah berkontribusi terhadap kinerja guru di Madrasah
Tsanawiyah Negeri Tandun Kabupaten Rokan Hulu yakni sebesar 0.899.Bahwa
kepemimpinan kepala sekolah berkontribusi terhadap kinerja guru di Madrasah
Tsanawiyah Negeri Tandun Kabupaten Rokan Hulu yakni sebesar 0.922. Menurut
Sthephen dalam Dr. Hamzah mendefinisikan “kepemimpinan adalah kemampuan
untuk mempengaruhi sesuatu kelompok agar tercapai tujuan yang diharapkan”.
Berdasarkan pernyataan teori dan pendapat tersebut membuktikan penelitain ini
memiliki hubungan yang erat antara kontribusi motivasi dan kepemimpinan terhadap
kinerja guru
EFEKTIFITAS PENDEKATAN POSITIVE DEVIANCE POS GIZI DALAM PENINGKATAN STATUS GIZI BATITA DI KOTA SABANG
Full text linkABSTRAKMetode positive deviance dan pos gizi telah memberikan hasil yang signifikan dalam meningkatkan status gizi balita yang mengalami kurang gizi. Saat ini di NAD juga masih ditemukan kejadian gizi kurang pada balita termasuk di Kota Sabang. Namun khususnya di Kota Sabang terutama di kelurahan Paya Seunara belum ada suatu hasil penelitian yang menunjukkan bahwa metode positive deviance pos gizi juga memberikan dampak yang signifikan terhadap peningkatan status gizi keluarga. Penelitian ini bertujuan untuk mengidentifikasi efektifitas Pendekatan Positive deviance Pos Gizi dalam upaya meningkatkan status gizi balita Di Kelurahan Paya Seunara Kota Sabang tahun 2010. Desain penelitian berupa kuasi eksperimenpre-post test, jumlah sampel sebanyak 18 orang yang merupakan total populasi. Penelitian ini dilakukan selama 6 bulan menggunakan instrumen pengembangan dari formulir pencatatan status gizi (PSG) balita dari DepKes RI, sedangkan untuk menilai status gizi digunakan pengukuran BB anak balita dan kuisioner tentang cara pemenuhan gizi balita oleh keluarga serta instrument food record untuk memudahkan pengontrolanpemenuhan gizi pada balita yang dilakukan selama intervensi positive deviance pos gizi baik di posyandu maupun di keluarga. Hasil penelitian menunjukkan Pendekatan Positive deviance Pos Gizi efektif dalam upaya meningkatkan status gizi balita Di Kelurahan Paya Seunara Kota Sabang dengan p value = 0.000, ada perbedaan pemenuhan zat gizi balita oleh keluarga sebelum dan setelah dilakukan positive deviance posgizi di kelurahan Paya Senara Kota Sabang p value = 0.000 serta ada perbedaan Status gizi balita di Kelurahan Paya Seunara Kota Sabang sebelum dan setelah dilakukan pendekatan positive deviance pos gizi denagn p value = 0.000. Diharapkan kepada para stakeholder dan jajaran terkait agar merencanakan kegiatan postive deviance pos gizi untuk setiap posyandu yang ada diwilayah kerjanya guna meningkatkan status gizi balita sebagai program tahunan yang berkesinambungan.Kata Kunci : Positive deviance, pos gizi, status gizi balita.ABSTRACTThe Positive deviance method and the post nutrition had been given a significant result on increasing the nutritional status of malnutrition toddlers. Currently, in NAD, it still found the incidence of malnutritionamong toddlers including Sabang city. However, in Sabang city particularly, Paya Seunara village especially did not have a research result which showed that the positive deviance method and the postnutrition had a significant impact on increasing nutritional status of the family. This study aimed to identify the effectiveness of the Positive deviance approach and the post nutrition in order to increase nutritionalstatus among toddlers in Paya Seunara village, Sabang city, 2010. The study design is quasi-experimental study using pretest - posttest tested; the samples are 18 people who are total population. This study was conducted during 6 months using the developed instrument from the documentation of the toddlers nutrition form (PSG) by Depkes RI; while, to assess the toddlers nutritional status are used the toddlers body weight measurements and questionnaire about how the family meet the toddlers needs and food record instrument controlling the easier fulfillment of the toddlers nutrition, it conducted during positive deviance and post nutrition intervention, both in posyandu or in the family. Result of the study showed that the Positive deviance - post nutrition approach was effective in increasing the toddlers nutritional status in Paya Seunara village, Sabang city with p value = 0.000, there is a difference fulfillment nutrients of toddlers by the family before and after the positive deviance and post nutrition intervention in Paya Seunara village, Sabang city with p value = o.ooo, and there is a difference of nutritional status in Paya Seunara village, Sabang citybefore and after positive deviance - post nutrition approach intervention with p value = 0.000. It is expectedto stakeholders and related parties to plan the positive deviance - post nutrition activities for every posyandu existent in work area to improve the nutritional status of toddlers as an ongoing annual program.Keywords: Positive deviance, post nutrition, nutritional status of toddlers
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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