Akrab Juara : Jurnal Ilmu-ilmu Sosial最新文献

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PERSEPSI WISATAWAN TERHADAP AKSESIBILITAS OBJEK WISATA ORCHID FOREST LEMBANG, KABUPATEN BANDUNG BARAT. 游客对万隆巴拉省兰花森林可及性旅游对象的感知。
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2154
M. Trianto, Dendi Gusnadi
{"title":"PERSEPSI WISATAWAN TERHADAP AKSESIBILITAS OBJEK WISATA ORCHID FOREST LEMBANG, KABUPATEN BANDUNG BARAT.","authors":"M. Trianto, Dendi Gusnadi","doi":"10.58487/akrabjuara.v8i3.2154","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2154","url":null,"abstract":"This study aims to explore tourist perceptions of accessibility aspects when visiting the Orchid Forest tourist destination in Lembang. Accessibility is an important factor in determining the level of comfort and convenience for visitors during a tour. Orchid Forest tourism is one of the popular destinations in the Lembang area, but it still needs further study on how tourists perceive aspects of accessibility at that location. The research method used is a qualitative approach with a single case study. Data was collected through in-depth interviews with a number of tourists visiting the Orchid Forest. Interviews were conducted to gain an in-depth understanding of their perceptions regarding the accessibility of facilities, transportation and infrastructure at tourist sites. The results of this study are expected to provide a more in-depth description of how tourists perceive aspects of accessibility in Orchid Forest. These findings can provide valuable information for tourism managers and related parties in improving facilities and services that can improve accessibility for tourists. In addition, this research can also provide recommendations for better infrastructure improvement and development in order to increase the positive experience of visitors while traveling in these locations.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122677878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KOMUNIKASI POLITIK: PENYAMPAIAN PESAN DAN PEMILIHAN MEDIA OLEH BAKAL CALON PRESIDEN DALAM PEMILU TAHUN 2024 政治交流:未来的总统候选人在2024年的选举中传播信息和媒体选举
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2136
M. Alif
{"title":"KOMUNIKASI POLITIK: PENYAMPAIAN PESAN DAN PEMILIHAN MEDIA OLEH BAKAL CALON PRESIDEN DALAM PEMILU TAHUN 2024","authors":"M. Alif","doi":"10.58487/akrabjuara.v8i3.2136","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2136","url":null,"abstract":"Political communication cannot be separated from the role of the mass media in conveying messages to target audiences in particular and the public in general. Especially now that politics is present everywhere thanks to media networks that have real-time broadcasting capabilities. In political communication, political figures are often or packaged in political advertisements or various styles of political communication that must follow the liberalization of the media system which is more capital-oriented (money oriented) through political campaigns. From here arises media relations with political parties and actors and some others also influence the role of owners of media capital who are also politicians or leaders of political parties as seen on Metro TV. The results of this study show that the relationship between the media and politics is found in the news on the Prospective Candidates for the 2024 Presidential Election in the news on Metro TV. Thanks to media networks that have real-time broadcasting capabilities, new media have sprung up, both in the form of dare media (on-line) and social media, both of which are inseparable from being used as political communication channels to shape imagery, both positive and negative, from political actors. As a result, the social media arena is often used as a buzzer for news that is the mainstream of the media so that it can strengthen the formation of public opinion. This study also found a correlation between political communication conveyed through mainstream media and social media. This can be seen from a number of issues that are used in political communication as an effort to image the Presidential Candidate through conversations on social media in which many buzzers and loyalists from political actors are mobilized","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126810041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KAJIAN YURIDIS BATASAN DOKTER DALAM MELAKUKAN TINDAKAN MEDIS YANG BUKAN KEWENANGANNYA DI TINJAU DARI UNDANG-UNDANG NO.29 TAHUN 2004 TENTANG PRAKTEK KEDOKTERAN 2004年《行医法》第29条对医生施行医疗措施的司法权审查
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2140
A. Sutrisno, Nanda Dwi Rizkia, Hardi Fardiansyah
{"title":"KAJIAN YURIDIS BATASAN DOKTER DALAM MELAKUKAN TINDAKAN MEDIS YANG BUKAN KEWENANGANNYA DI TINJAU DARI UNDANG-UNDANG NO.29 TAHUN 2004 TENTANG PRAKTEK KEDOKTERAN","authors":"A. Sutrisno, Nanda Dwi Rizkia, Hardi Fardiansyah","doi":"10.58487/akrabjuara.v8i3.2140","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2140","url":null,"abstract":"A doctor is required to carry out his obligations and be responsible for every effort in medical action against patients. However, some doctor's mistakes occur due to negligence or negligence. Errors or omissions made by doctors when treating patients are known in medical science as Medical Malpractice. Errors or omissions that cause harm to the patient. The relationship between doctor and patient seen from the perspective of civil law is an engagement relationship that originates from agreements and laws, where the relationship between the health service provider (medical service) as a medical action and the recipient of health services, namely the patient.  The method used in this research is normative juridical research method. With a legal approach, a case approach and a conceptual approach. Data collection techniques with library data and laws and regulations.   The results of the research limit doctors are allowed to take medical actions that are not within their competence, the medical profession must first have STR and SIP as stipulated in Article 29, Article 36, Law Number 29 of 2004 concerning Medical Practitioners, doctors are not allowed to take medical action those who are not competent as long as they do not have a competency certificate for the recognition of what they have obtained during the educational process, and receive additional training to obtain these competencies, and carry out the referral process if they are unable to carry out patient examination and treatment. second, the settlement process is carried out first to MKDKI to determine violations of medical disciplines and forward to MKEK to determine ethical violations and impose ethical sanctions, Article 29 of Law Number 36 of 2014 Concerning Health, provides an alternative settlement through mediation, and if it is suspected of committing a crime the crime is forwarded to the competent authorities Article 66 paragraph (3) of Law Number 29 of 2004 concerning Medical Practitioners. Therefore, doctors must always be guided by professional standards and standard operating procedures in carrying out medical practices.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123701016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE IMPACT OF CULTURAL TOURISM PRODUCT COMMODIFICATION ON TOURIST VISITATION AFTER THE COVID 19 PANDEMIC IN THE CITY OF BANDUNG 新冠肺炎疫情后万隆市文化旅游产品商品化对游客的影响
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2153
Dendi Gusnadi, Eva Mardiyana, Tito Pandu Raharjo
{"title":"THE IMPACT OF CULTURAL TOURISM PRODUCT COMMODIFICATION ON TOURIST VISITATION AFTER THE COVID 19 PANDEMIC IN THE CITY OF BANDUNG","authors":"Dendi Gusnadi, Eva Mardiyana, Tito Pandu Raharjo","doi":"10.58487/akrabjuara.v8i3.2153","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2153","url":null,"abstract":"The Covid-19 pandemic has had a significant impact on the tourism industry, including in the city of Bandung, West Java, Indonesia. The city of Bandung, which is famous for its cultural wealth and natural beauty, has previously become a popular cultural tourism destination for local and foreign tourists. However, after the pandemic, the number of tourist visits has decreased significantly. This study aims to analyze the effect of the commodification of cultural tourism products on the number of tourist visits to the city of Bandung after the Covid-19 pandemic. Commodification refers to the process of converting culture and cultural tourism products into commodities that are traded for economic purposes. This research will focus on how changing culture into a commodity impacts the tourist experience and how it affects the number of tourist visits to Bandung. This research method will use a qualitative approach with in-depth interviews and observations of tourism industry players, local communities, and tourists visiting the city of Bandung after the pandemic. These data will be analyzed thematically to identify changes in cultural tourism products, tourist perceptions of cultural commodification, and their impact on the number of tourist visits. The results of this study are expected to provide a deeper understanding of how the commodification of cultural tourism products affects the number of tourist visits to the city of Bandung after the Covid-19 pandemic. The implications of this research can be used by tourism stakeholders and local governments in formulating sustainable strategies to return the number of tourist visits to a more optimal level. It is hoped that the results of this research can also provide guidance in maintaining cultural sustainability and maintaining the authenticity of the tourist experience in the city of Bandung. It is important to ensure that tourism in Bandung can serve as a vehicle to support local economic growth while preserving valuable cultural heritage for the local community and visiting tourists.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"40 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120991052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
NEGOSIASI BUDAYA DALAM OLAHRAGA (Studi Kasus Atlet Berhijab Figure skating Pertama Uni Emirat Arab) 体育文化谈判(阿拉伯联合酋长国第一花样滑冰运动员案例研究)
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2143
Faiza Kintan Maharani, Ade Solihat
{"title":"NEGOSIASI BUDAYA DALAM OLAHRAGA (Studi Kasus Atlet Berhijab Figure skating Pertama Uni Emirat Arab)","authors":"Faiza Kintan Maharani, Ade Solihat","doi":"10.58487/akrabjuara.v8i3.2143","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2143","url":null,"abstract":"The phenomenon of hijab is creating more and more space for consideration. The use of hijab among female athletes in various sports is increasing. This research discusses the clothing performance of Zahra Lari, a figure skating athlete from Abu Dhabi, United Arab Emirates.  Figure skating is a sport performed by dancing on ice with tight clothing attached to the athlete's body. This type of tight-fitting clothing is aerodynamic and lightweight to make it easier for athletes to move without feeling overloaded. Zahra Lari was the first female athlete to wear the hijab at the 2012 European Cup Winter Championships in Italy. Zahra Lari received a deduction in the competition due to her unusual use of the hijab. The deduction made Zahra Lari appeal to the International Skating Union (ISU), because she felt unfairly treated. The appeal was eventually accepted by the ISU and since then many figure skating athletes have worn the hijab in various competitions. Zahra Lari's efforts to negotiate the figure skating clothing model with the addition of hijab is the focus of this research. This research aims to explain how Zahra Lari negotiates culture in order to be accepted to compete in international figure skating competitions without leaving her attitude and worldview in dressing. This research uses a qualitative method. Data collection techniques were carried out by studying English-language media and remote interviews. Interviews were conducted with Zahra Lari as the main informant. Interviews were also conducted with a figure skating coach in Kuwait and a Kuwaiti national figure skating athlete. The results showed that Zahra Lari's cultural negotiation had an impact on cultural harmonisation in figure skating.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122854412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
TRANSFORMASI DIGITALISASI PENDIDIKAN DAN KESEJAHTERAAN PADA ERA COVID-19 : KAJIAN SYSTEMATIC LITERATURE REVIEW 科维德-19 时代教育和福利的数字化转型:系统文献综述
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2146
Dudi Duta Akbar
{"title":"TRANSFORMASI DIGITALISASI PENDIDIKAN DAN KESEJAHTERAAN PADA ERA COVID-19 : KAJIAN SYSTEMATIC LITERATURE REVIEW","authors":"Dudi Duta Akbar","doi":"10.58487/akrabjuara.v8i3.2146","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2146","url":null,"abstract":"COVID-19 has caused many difficulties around the world, from productivity to educational problems. This research aims to disseminate research trends on digitalization of education and welfare in the context of the COVID-19 pandemic. Through a systematic review, all the most research works on this topic in English, context, which were published between 2020–2023 in international high-impact journals, were analysed. After analyzing 201 articles, the results show the most frequently used keywords arehuman covids digitalization education sustainability. Research that directly discusses the transformation of digitalization on welfare was not found. This is transmitted to the points above to achieve the impact of digitalization of education on welfare.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133808174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PEMANFAATAN DIGITAL MINIMALISM PADA ERA TEKNOLOGI DIGITAL 数字技术的数位应用最小化
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2158
Dina Purnama Sari
{"title":"PEMANFAATAN DIGITAL MINIMALISM PADA ERA TEKNOLOGI DIGITAL","authors":"Dina Purnama Sari","doi":"10.58487/akrabjuara.v8i3.2158","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2158","url":null,"abstract":"In the current era of digital technology, in Indonesia, there are many applications that can be used as tools to facilitate the daily lives of its users. These applications consist of various kinds, including artificial intelligence, Internet of Things, and Machine Learning. With these various applications, users are also equipped with devices that are tailored to their needs. In this regard, the study discussed relates to the benefits of digital minimalism for the digital era for its users. The method used is qualitative analysis based on phenomena with data collection based on literature review. Thus, it is hoped that the result is that digital minimalism has positive benefits for users of technology applications in the digital era. In addition, research results can be developed in further research and implemented in society.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124235998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PERAN PUBLIC RELATIONS DALAM MENINGKATKAN BRAND IMAGE PADA BENING’S CLINIC CABANG KEMANG JAKARTA SELATAN
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2138
Putri Fitria, Geofakta Razali
{"title":"PERAN PUBLIC RELATIONS DALAM MENINGKATKAN BRAND IMAGE PADA BENING’S CLINIC CABANG KEMANG JAKARTA SELATAN","authors":"Putri Fitria, Geofakta Razali","doi":"10.58487/akrabjuara.v8i3.2138","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2138","url":null,"abstract":"Improving brand image is an important aspect of business in the field of beauty clinics. Likewise for Bening's Clinic Kemang South Jakarta Branch, improving a good brand image by public relations to customers so as to increase satisfaction and have a good effect on service. This is the background so that the role of public relations can improve brand image. The purpose of this study was to analyze the role of Public Relations in enhancing the brand image of Bening Clinic, Kemang Branch, South Jakarta through Instagram as a service company providing facial skin health services in Indonesia. In addition, this study aims to analyze the obstacles and solutions implemented to overcome obstacles to the role of Public Relations in increasing the brand image of the Bening Clinic, Kemang Branch, South Jakarta. This research method uses a qualitative descriptive method. This study uses Dozier and Broom's concept regarding the role of Public Relations and Atmoko's concept regarding Instagram features and Biel's concept regarding brand image dimensions. Data collection techniques using in-depth interviews, observation, and documentation. The results of this study indicate that the role of Public Relations at Bening's Clinic, Kemang Branch, South Jakarta, uses Instagram to find out the experiences felt by customers, both positive and negative experiences. Instagram content from Bening's Clinic Public Relations, Kemang South Jakarta Branch is very interesting, informative, and has a huge impact on customers because the information conveyed is quite routine through the Brand Ambassador by utilizing the features available on Instagram as an intermediary medium in enhancing brand image.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114457215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
KAJIAN PEMBIAYAAN SAMPAH DAN KELEMBAGAAN UNTUK PENGELOLAAN TPA SAMPAH KOTA BLITAR 研究垃圾融资和管理布利塔市垃圾填埋场的机构
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2142
Parikesit Penangsang, Pramita Studiviany, Adiati Trihastuti
{"title":"KAJIAN PEMBIAYAAN SAMPAH DAN KELEMBAGAAN UNTUK PENGELOLAAN TPA SAMPAH KOTA BLITAR","authors":"Parikesit Penangsang, Pramita Studiviany, Adiati Trihastuti","doi":"10.58487/akrabjuara.v8i3.2142","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2142","url":null,"abstract":"Technological developments and population growth have an effect on waste management which requires proper and adequate handling because the volume of waste is increasing day by day. The main problem of final waste management is overcapacity at TPA and low level of waste management before entering TPA. The city of Blitar has an area of around 32.57 km2 with a population of ± 158,313 people. The Blitar City TPA is located in the Ngegong neighborhood, Gedog Village, Kec. Sananwetan with a land area of 4 ha. There are 2 cells in the prepared Gedog TPA. Currently cell 1 is passive. If the community and scavengers sort waste, it is estimated that cell 2 will be full in the next 3 years. The results of the calculation of the investment performance of the local government of Blitar City have a high investment capacity. Waste processing is still sourced from the Blitar city budget. The Operational Budget for Waste Handling from the APBD of the city of Blitar has fluctuated and there is not even written data on the budget. The fees from the community are not enough to manage all the existing waste, so they are unable to cover the operational costs of waste processing. The UPTD in the field of waste management has not yet collected user fees in a good administrative manner, because data on fees is not yet available according to the type of classification/group of objects of fees. It is recommended that personnel take part in administrative management training for collecting waste fees, so that they have a data base for fees. Regional Regulation Number 07 of 2017 concerning Garbage/Cleaning Service Charges needs to be amended, which will be used as the basis for imposing fees according to the type of object. Collaboration between the government and business entities in providing infrastructure for waste management in the city of Blitar cannot yet be carried out. It is better to do internal improvements, for example in financing and institutions.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121748907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA PT小学GRAHA宇宙税务规划分析
Akrab Juara : Jurnal Ilmu-ilmu Sosial Pub Date : 2023-08-05 DOI: 10.58487/akrabjuara.v8i3.2144
Fitri Rahmiyatun, Sugiarti Sugiarti, Rina Oktiyani, RM Tedy Aliudin, Merlyn Merlyn
{"title":"ANALISIS PERENCANAAN PAJAK (TAX PLANNING) PADA PT PRATAMA GRAHA SEMESTA","authors":"Fitri Rahmiyatun, Sugiarti Sugiarti, Rina Oktiyani, RM Tedy Aliudin, Merlyn Merlyn","doi":"10.58487/akrabjuara.v8i3.2144","DOIUrl":"https://doi.org/10.58487/akrabjuara.v8i3.2144","url":null,"abstract":"According to Law Number 36 of 2008 there are two Tax Subjects, namely, Domestic Tax Subjects (SPDN) and Foreign Tax Subjects (SPLN). One of the Domestic Tax Subjects is a Business Entity that has the largest contribution in tax revenue. The tax that must be paid by the Business Entity depends on the profit it generates each year. The higher the profit, the higher the tax. Therefore, to minimize tax payments according to the rules of the taxation frame, Tax Planning is needed, namely several ways to minimize the tax burden without having to violate the tax law. In writing this final project, two methods are used, namely the Observation Method and the Documentation Method. The data used are the Income Tax Return, VAT, and the Financial Statements of PT Pratama Graha Semesta 2020. The results of this final project research, Tax Planning at PT Pratama Graha Semesta utilizes the Government Borne Income Tax (DTP) incentive according to PMK 09/PMK.03 /2021 such as PPh Article 21, PPh Article 22 Imports, Reduction in Installment of PPh Article 25 by 50%, optimizing credit for input tax invoices through the e-invoice application on the Prepopulated VAT menu, collecting evidence of withholding income tax, minimizing the tax burden on Article 23 PPh, avoiding sanctions fines by setting the payment date and separate tax reporting, as well as conducting fiscal reconciliation. So with Tax Planning, tax financing can be well organized.","PeriodicalId":267841,"journal":{"name":"Akrab Juara : Jurnal Ilmu-ilmu Sosial","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124752522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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