Publication Search

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study examines the regulation of adultery and cohabitation (living together without marriage) from the perspective of Islamic law and Indonesian positive law, especially after the enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP). In Islamic law, adultery is a hudud crime that has strict and permanent sanctions (qat'i). Islamic law considers adultery as an act that damages morality, honor, and lineage, and provides severe punishment for the perpetrators. The purpose of implementing this punishment is to maintain social integrity and protect the family as the smallest unit in society. Cohabitation, which is considered an illegitimate relationship according to Islamic law, is seen as a form of adultery that is not tolerated both socially and legally. Therefore, this act is not only considered a violation of religious norms, but also a threat to the desired social order in Islam. Meanwhile, in the context of Indonesian positive law, the 2023 Criminal Code expands the formulation of the crime of adultery and explicitly regulates cohabitation as a criminal offense. Based on this provision, adultery and cohabitation can be prosecuted, although they are still classified as absolute complaint offenses, meaning that these acts can only be prosecuted if there is a report from an interested party. This shows that although there are differences in law enforcement between Islamic law and positive law, both share a common goal: to protect morality and public order. The approach used in this study is normative juridical with a qualitative analysis method of Islamic legal norms and national statutory provisions. This study aims to compare the perspectives of the two legal systems on adultery and cohabitation, and to find common ground between the two.

Marriage certainly has legal consequences, and if the religion is different, various problems will certainly arise. These problems affect the relationship between husband and wife and their children if they have children. In terms of juridical legal regulations regarding interfaith marriages, formally and legally, have not been clearly and firmly regulated in Law No. 1 of 1974 concerning Marriage, Article 2 paragraph 1 of the Marriage Law only states that the validity of a marriage must be carried out according to the laws of each religion and its beliefs. Legal certainty in regulating interfaith marriages in Indonesia still does not have normative legal certainty in legal texts related to marriage. This has clearly given rise to multiple interpretations of the law on interfaith marriages, whereas the unity of meaning in the legal text in a Law is absolute, there should be no double meaning in the legal text or Law, because legal certainty refers to the implementation of clear, permanent, consistent and consequential laws whose implementation cannot be influenced by subjective circumstances.

This study examines the impact of blended learning on student engagement and academic achievement in secondary schools during the recovery phase of the pandemic. A quantitative research approach was employed, utilizing a comparative design to assess the differences between blended learning and conventional learning models. Data were collected through student engagement surveys and academic performance records from secondary school students exposed to both learning models. The results indicated that students in the blended learning model exhibited significantly higher levels of engagement across behavioral, emotional, and cognitive dimensions compared to those in the conventional model. Academic achievement was also notably higher in the blended learning group. Statistical analysis, including t-tests and linear regression, revealed a strong positive correlation between student engagement and academic performance. The study concluded that blended learning significantly enhances student involvement and performance, particularly when supported by adequate technological infrastructure and teacher preparedness. These findings suggest that blended learning should be integrated as a permanent strategy in post-pandemic education to support student success and engagement. The study also emphasizes the importance of continuous teacher training and technological support in maximizing the benefits of blended learning.

Stroke is a disease that is the third leading cause of death in the world after heart disease and cancer. Stroke is also the world's leading cause of serious and permanent disability. In the world stroke attacks occur in more than 15 million people each year. Of these 15 million people, 5 million die, and others survive, but experience permanent disability and live dependent on family and society, and a small percentage of people recover as before the stroke (WHO, 2010) to prevent the risk of excessive falls, physiotherapy has a way to prevent it through the Fukuda TEST. This study used a mix-method research design. The participants in this study were parties related to the problem of fall risk prevention, including the community around Tugurejo Semarang Hospital, local government, health cadres and community leaders. Qualitative data collection techniques used structured interview guides and observation and quantitative data in the form of Fukuda Test measurements on the community and IFI members who were present. After the data was obtained, FGD (Focus Group Discussion) was conducted with local government, health cadres and community leaders with the aim of validating the data that had been obtained. A total of 62 patients with unilateral BPPV were included in our study (35 female/27 male). The mean age was 45.3 years (range 23-67 years). Of these patients 51 (83.6%) were posterior and 11 (16.4%) were lateral canal BPPV. Two groups were created due to the FST results. Group 1 consisted of 33 (53.2%) patients with positive FST results and Group 2 consisted of 29 (46.8%) patients with negative FST results. No statistically significant differences were found between the gender and age distributions in Group 1 and Group 2, p=0.7943 and p=0.5262, respectively (Table 1). In addition, the ratio of FST positive and FST negative BPPV patients was not statistically significant. will cause daily activities to be disrupted then Qualitative data processing was carried out using the advocacy method according to the Covey and Miller advocacy framework, so as to obtain complete information related to the root causes of problems to the preparation of fall risk prevention strategies. Based on the results of data processing according to the Covey and Miller advocacy framework, the data is then analyzed through three stages: data reduction, data presentation and conclusion drawing. This research will be conducted at RSUD Tugu, Semarang City, conducted by physiotherapy in collaboration with STIKES KESDAM IV Diponegoro students.

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.