Revaluation of fixed assets is a methode to revaluate company’s fixed assets to reflect the market value. Revaluation of assets can be done for accounting purposes, tax purposes, or accounting and tax purposes. Revaluation of fixed assets for tax purposes is regulated in the Regulation of the Minister of Finance No. 191/PMK.010/2015. The purpose of this study is to analyze the taxes that must be paid in 2021 as a result of the asset revaluation practice carried out by PT PLN (Persero). This study used a descriptive method with a qualitative approach. The object of this research is PT Perusahaan Listrik Negara (Persero). Data used for this research are 2021 financial statements of PT Perusahaan Listrik Negara (Persero) from its official website. The result of this study indicate that the revaluation of fixed assets for tax purpose by PT PLN in 2021 can reduce the totals of assets and its net income, furthermore the revaluation of fixed assets does not affect the income tax for the year after revaluation due to the loss of revaluation of fixed assets by PT PLN in 2021.

Technological developments encourage changes in the way decisions are made. In terms of stopping the application of urea fertilizer, farmers still rely on BWD observations. In this study, using the RnD method by directly observing the research location in the farmer group Gapoktan, in the village of Tosari, Kendan district and analyzing the problem then making a prototype which will be tested by experts. In this study, a tool was made using NodeMCU with TCS3200 sensor to detect color, which was then sent via the internet to the database using IoT technology. In this study, using several trials with different parameters of urea fertilizer use and the results of the TCS3200 sensor can detect colors according to what is on the BWD and send data to the database via the internet. In this system, farmers can recommend the use of suitable urea fertilizers outside a certain area so as to minimize errors in the observation on BWD, this will make the use of urea fertilizer to be the right dose.
 

This article discusses the identity of the church Pasamuwan Kristen (community members) of Gereja Kristen Jawa/Java Christian Church (GKJ) Margoyudan, Surakarta, Central Java. Pasamuan Kristen GKJ Margoyudan’s identity construction is based on two factors: internal identity and external identity. By employing documents/literature review and in-depth interviews, this research found that the construction of internal identities of Pasamuan Kristen GKJ Margoyudan was built from the long history of Zending Missionary’s role from the Netherlands. The Zending Missionary had delivered the first identity of GKJ Margoyudan as a church which has characteristic of Javanese fellowship but still following many agreements of European social identity, Javanese culture domination as the main identity, and the church building as community solidarity identity. From the external side, the support came from synod of GKJ as the center of evangelism and the government, especially Central Java government. Synod of GKJ and the government support the church community to preserve Javanese culture through Javanese songs, Javanese language, and other related culture activities. They also transformed the church building into a cultural heritage in order to assimilate it with the social identity. The research found a conclusion that stronger acceptance from others to GKJ Margoyudan is partly because of the social role of the church in education and health since long ago. GKJ Margoyudan is accepted in the wider community as an assimilationist identity.