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Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 3
(2025)
This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially rega...
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Kontrak Kerja vs Kontrak Platform : Perbandingan Perlindungan Hukum bagi Pekerja di Era Ekonomi Digital
Rahma Fitri Amelia Hasibuan
; Muhammad Abdillah
; Nadilah Andini
; Fitria Mukhtar Siregar
; Annisa Putri Andini Tanjung
Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi
Vol 2
, No 3
(2025)
The rapid development of the digital economy has transformed the labor landscape with the emergence of a new type of employment contract known as platform contracts, which differ from conventional formal employment contracts. This phenomenon poses significant challenges regarding legal protection for workers, especially in ensuring basic rights and social justice in the digital era. This study aims to analyze the comparison of legal protection between workers bound by formal employment contracts...
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Analisis Kedudukan Saksi sebagai Syarat Sah dalam Pernikahan
Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat
Vol 2
, No 2
(2025)
This research analyzes the role of witnesses in marriage contracts, especially differences of opinion among ulama. The majority of ulama are of the opinion that the presence of witnesses is a legal requirement in a marriage contract because of its function as proof, preventing disputes, and safeguarding the benefit of the people. However, Abu Tsaur has a different view, namely that the marriage contract remains valid without the presence of witnesses. This research examines the arguments that su...
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Pengaruh Media Sosial Dalam Meningkatkan Kesadaran Masyarakat Pesisir Terhadap Bencana Alam
Prosiding Seminar Nasional Ilmu Pendidikan
Vol 1
, No 1
(2024)
This study discusses the influence of social media in raising awareness among coastal communities regarding natural disasters. The rapid development of information and digital technology, which benefits all individuals, has now extended its benefits to various societal elements such as urban, mountainous, and coastal communities. The openness of information implemented by the government exemplifies the role of social media in enhancing the awareness of coastal communities towards natural disaste...
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