62 research outputs found

    Analisis Pajak Penghasilan Pasal 23 Atas Jasa Freight Forwarding Pada PT Armarda Samudera Samarinda

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    Penelitian ini akan dibahas mengingat kegiatan Jasa Freight Forwarding yang dilakukan oleh PT. Armada Samudera Raya merupakan objek PPh Pasal 23 yang harus dilakukan perhitungan, pemotongan, penyetoran dan pelaporan di kantor pajak yang terdekat. Dalam menjalankan USAha jasa Freight Forwarding pada PT. Armada Samudera menggunakan pihak ketiga atau sistem Reimbursement. Mengetahui perhitungan dan pemotongan PPh pasal 23 atas jasa Freight Forwarding yang termasuk jenis jasa lain, dasar pengenaan objek pemotongan PPh 23 sebesar 2 % dari jumlah bruto (Penghasilan).Rumusan masalah dalam penelitian ini adalah “Apakah pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya telah sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008?”. Alat analisis yang digunakan adalah perhitungan PPh berdasarkan Peraturan Menteri Keuangan Nomor 141/pmk.03/2015 dan Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan yang telah diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008 mewajibkan setiap Perusahaan sebagai wajib pajak untuk melakukan pemotongan PPh 23 sebesar 2 % dari jumlah bruto (Penghasilan) dan membadingkannya dengan perhitungan Perusahaan. Hasil dari penelitian ini adalah Hipotesis diterima apabila pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya belum sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008 dan sebaliknya Hipotesis ditolak apabila pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa freight forwarding pada PT. Armada Samudera Raya sudah sesuai dengan Peraturan Menteri Keuangan 141/PMK.03/2015 dan Undang-Undang Nomor 36 Tahun 2008

    Table_1_Oral_voting_transfer: classification of oral microorganisms’ function proteins with voting transfer model.docx

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    IntroductionThe oral microbial group typically represents the human body’s highly complex microbial group ecosystem. Oral microorganisms take part in human diseases, including Oral cavity inflammation, mucosal disease, periodontal disease, tooth decay, and oral cancer. On the other hand, oral microbes can also cause endocrine disorders, digestive function, and nerve function disorders, such as diabetes, digestive system diseases, and Alzheimer’s disease. It was noted that the proteins of oral microbes play significant roles in these serious diseases. Having a good knowledge of oral microbes can be helpful in analyzing the procession of related diseases. Moreover, the high-dimensional features and imbalanced data lead to the complexity of oral microbial issues, which can hardly be solved with traditional experimental methods.MethodsTo deal with these challenges, we proposed a novel method, which is oral_voting_transfer, to deal with such classification issues in the field of oral microorganisms. Such a method employed three features to classify the five oral microorganisms, including Streptococcus mutans, Staphylococcus aureus, abiotrophy adjacent, bifidobacterial, and Capnocytophaga. Firstly, we utilized the highly effective model, which successfully classifies the organelle’s proteins and transfers to deal with the oral microorganisms. And then, some classification methods can be treated as the local classifiers in this work. Finally, the results are voting from the transfer classifiers and the voting ones.Results and discussionThe proposed method achieved the well performances in the five oral microorganisms. The oral_voting_transfer is a standalone tool, and all its source codes are publicly available at https://github.com/baowz12345/voting_transfer.</p

    Ordination of the eight sampling sites by using redundancy analysis (RDA).

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    <p>Symbols refer to the sampling sites, and lines with arrows refer to the influenced factor (particulate matter). C represents community area, whereas P represents park. The abbreviation TSP and the words “Large,” “Coarse,” and “Fine” refer to total suspended particulates, large particulate matter (10 < diameter ≤ 100 μm), coarse particulate matter (2.5 < diameter ≤ 10 μm), and fine particulate matter (diameter ≤ 2.5 μm), respectively.</p

    The influence of monsoon, functional sites, and their combined effects on the particulate matter (PM) accumulated by <i>E</i>. <i>japonicus</i> leaves.

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    <p>The influence of monsoon, functional sites, and their combined effects on the particulate matter (PM) accumulated by <i>E</i>. <i>japonicus</i> leaves.</p

    The average concentration of the investigated elements at different sampling sites during monsoon in Beijing.

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    <p>Gray and white bars represent park and community, respectively. Asterisks show differences between the different functional units at the same sampling sites (* <i>p</i> < 0.05, ** <i>p</i> < 0.01, *** <i>p</i> < 0.001, “ns”—not significant; <i>t</i>-test). Uppercase and lowercase letters represent park and community, respectively. Different letters indicate significant differences during the monsoon as determined by one-way analysis of variance (<i>P</i> < 0.05).</p

    Four particulate matter (PM) fractions accumulated by <i>E</i>. <i>japonicus</i> across different sampling sites during monsoon in Beijing.

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    <p>(a) Total suspended particulates (b) large particulates (10 < diameter ≤ 100 μm), (c) coarse particulates (2.5 < diameter ≤ 10 μm), and (d) fine particulates (diameter ≤ 2.5, i.e., PM2.5); (c) + (d) = PM10.</p

    The influence of monsoon, functional sites, and their combined effects on heavy metal concentration on <i>E</i>. <i>japonicus</i> leaves.

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    <p>The influence of monsoon, functional sites, and their combined effects on heavy metal concentration on <i>E</i>. <i>japonicus</i> leaves.</p

    Isopropyl Alcohol Dehydration by Hot Gas Pressure Swing Adsorption: Experiments, Simulations, and Implementation

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    A full-scale hot gas pressure swing adsorption (HGPSA) process was designed by mathematical modeling for isopropyl alcohol dehydration. The mathematical model was validated against laboratory experiments. The experimental data were also used to obtain the transport properties used in the model by fitting the simulation results. After the designed full-scale hot gas pressure swing adsorption plant was manufactured and constructed, an Aspen Adsorption model was used to assist in the identification and troubleshooting of problems that arose during start-up. The Aspen package was also used to refine control strategies of the HGPSA unit. The use of the combined experimental and modeling tool approach enabled the successful start-up of the HGPSA plant. Sustainable operation was demonstrated to meet the isopropyl alcohol product specification and was able to be predicted by the Aspen Adsorption model

    Supplementary Figures and Table from Effects of thermal treatments on 10 major phenolics and their antioxidant contributions in <i>Acer truncatum</i> leaves and flowers

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    This study aimed to investigate effects of thermal treatments on major phenolics and their antioxidant contributions in <i>Acer truncatum</i> leaves and flowers (ATL and ATF, respectively). With UPLC-DAD-QTOF-MS/MS, phenolic compositions of ATF were first characterized and compared with those of ATL. An optimized HPLC fingerprint was then established, and 10 major phenolics existing in both ATL and ATF were quantified. Gallic acid derivatives and flavonol-3-<i>O</i>-glycosides were found to be their dominant phenolic constituents, with the former being key constituents which was affected by thermal treatments and further influencing the variations of total phenols. Moreover, mechanism underlining the changes of phenolics in ATL and ATF by the treatments was characterized as thermolhydrolysis process. During thermal treatments, polymerized gallotannins were hydrolysed to 1,2,3,4,6-pentakis-<i>O</i>-galloyl-β-d-glucose, ethyl gallate and gallic acid, resulting in more than fivefold and twofold increase of their contents in ATL and ATF, respectively. By contrast, contents and antioxidant contributions of flavonol-3-<i>O</i>-glycosides gradually decreased during the process. Overall, this is the first report on the effects of thermal treatments on phenolics and their antioxidant contributions in ATL and ATF, and the three gallic acid derivatives with potentially higher bioactivity could be efficiently achieved by thermal treatments
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