ANALISA PERHITUNGAN DAN PELAPORAN PPh PASAL 21 TERHADAP PENGHASILAN PEGAWAI PADA KANTOR DINAS PENDIDIKAN PEMUDA DAN OLAHRAGA

Seiring dengan pertumbuhan ekonomi yang semakin maju, semakin banyak kegiatan yang dilakukan masyarakat baik individu maupun kelompok. Berbagai cara kegiatan ekonomi dilakukan masyarakat untuk menompang kebutuhan hidup.Bukan hanya masyarakat tetapi negara pun juga menompang kehidupan dengan perekonomian yang berlangsung di dalam negara tersebut.Salah satu sumber terbesar perekonomian negara sekarang dapat berupa pajak, pajak merupakan sumber penerimaan negara yang dapat digunakan untuk membiayai kepentingan umum yang akhirnya juga mencakup kepentingan pribadi individu seperti kepentingan rakyat, pendidikan, kesejahteraan rakyat, kemakmuran rakyat dan sebagainya.Sehingga pajak merupakan ssalah satu alat untuk mencapai tujuan negara. Pemungutan pajak yang dilakukan oleh pemerintah merupakan sumber terpenting dari penerimaan negara. Lagipula penerimaan negara dari pajak dapat dijadikan indikator atas peran serta masyarakat sebagai subjek pajak dalam kontribusinya melakukan kewajiban perpajakan, karena pembayaran pajak yang dilakukan akan dikembalikan lagi kepada masyarakat dalam bentuk tidak langsung, dan berupa pengeluaran rutin dan pembanguan yang berguna bagi rakyat.Menurut UU, Pajak adalah Kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Penerimaanyang berasal dari pajak dibagi menjadi beberapa sektor meliputi Pajak Penghasilan, Pajak Pertambahan Nilai, Pajak Bumi dan Bangunan, Pajak Perolehan Hak atas Tanah dan Banguna, Bea Materai, dan Pajak Daerah lainnya

Pembangunan Sistem Informasi Pengelolaan dan Pelayanan Arsip Statis Berbasis Web Pada Dinas Perpustakaan dan Keasripan Kota Bukittinggi

ABSTRAK Dinas Perpustakaan dan kearsipan Kota Bukittinggi dibentuk berdasarkan peraturan Daerah Kota Bukittinggi Nomor 9 Tahun 2016 Tentang Pembentukan dan Susunan Perangkat Daerah. Dinas Perpustakaan dan kearsipan Kota Bukittinggi mempunyai tugas pokok melaksanakan penyusunan dan pelaksanaan kebijakan daerah di bidang Perpustakaan dan Kearsipan. Kearsipan (manajemen pengelolaan arsip) diperlukan karena mengingat jumlah arsip yang semakin banyak dibuat dan diterima oleh lembaga, organisasi, badan maupun perseorangan. Berdasarkan hasil observasi dan wawancara pada Dinas Perpustakaan dan Kearsipan Kota Bukittinggi, didapatkan informasi bahwa pengelolaan dan pelayanan arsip statis yang dilakukan saat ini belum menerapkan sistem komputerisasi. Sehingga menimbulkan permasalahan seperti lamanya pencarian arsip yang akan dipinjam, hilangnya arsip asli selama peminjam melakukan fotocopy arsip tersebut, rusak maupun hilangnya kertas yang berisi data dan informasi peminjam arsip. Pada perkembangan teknologi saat ini proses pengelolaan dan pelayanan arsip statis dapat menerapan sistem informasi berbasis web yang berperan dalam mempercepat pencarian arsip statis dan juga mempermudah pendataan informasi peminjam arsip statis. Oleh karena itu tujuan dari penelitian ini yaitu untuk menganalis, merancang, membangun, serta menguji sistem informasi pengelolaan dan pelayanan arsip statis berbasis web pada Dinas Perpustakaan dan Kearsipan Kota Bukittinggi. Metode penelitian yang digunakan adalah studi literatur untuk memperoleh informasi yang akurat dan data yang dibutuhkan, pengumpulan data berupa observasi, wawancara dan pengumpulan dokumen, serta menggunakan metode pengembangan sistem waterfall. Tahapan metode waterfall meliputi analysis, design, coding, dan testing. Pengujian aplikasi dilakukan dengan metode black box testing, yaitu menguji setiap fungsional aplikasi apakah sudah berjalan sesuai dengan analisis dan perancangan yang diharapkan. Hasil dari penelitian ini ialah sebuah aplikasi web untuk sistem informasi pengelolaan dan pelayanan arsip statis pada Dinas Perpustakaan dan Kearsipan Kota Bukittinggi. Kata kunci : Sistem Informasi, Arsip Statis, Dinas Perpustakaan dan Kearsipan, pengelolaan arsip statis, pelayanan arsip statis, aplikasi, we

An identity perspective on coopetition in the craft beer industry

Research Summary: To further our understanding of how and why organizations engage in coopetition, we explore cooperative and competitive actions in the craft beer industry. Through an inductive field study, including interviews with craft brewery owners, we propose collective identity and collective norms play a critical role in the persistence of coopetition over time. Our process model suggests that (a) an oppositional collective identity, (b) the shared belief that a rising tide lifts all boats, and (c) the shared belief that advice and assistance should be paid forward, can lead to the persistence of coopetition beyond market category emergence. Managerial Summary: This paper develops a theory of how smaller, craft-based organizations (i.e., “Davids”) encourage cohesion and cooperation amongst themselves when operating against an incumbent market of mass-producers (i.e., “Goliaths”). An ideological opposition to existing players can lead to a shared belief that helping organizations like your own benefits everyone—the rising tide lifts all boats mentality. Similarly, when organizations first enter a market and receive help from established members, they can feel compelled to help others who enter the market after—the pay-it-forward mentality. Together, these mechanisms offer an explanation as to how and why coopetition might persist in a market category over time

The impact of death awareness on sizes of self-representational objects

People seem to have a tendency to increase the relative size of self-representational objects. Prior research suggests that motivational factors may fuel that tendency, so the present research built from terror management theory to examine whether existential motivations—engendered by concerns about death—may have similar implications for self-relevant size biases. Specifically, across two studies (total N = 288) we hypothesized that reminders of death would lead participants to inflate the size of self-representational objects. Both studies suggested that relative to reminders of pain, mortality salience led participants to construct larger clay sculptures of themselves (vs. others; Study 1) and a larger ostensible video-game avatar for the self (vs. others; Study 2)

Fiction and Organization Studies

The topic of fiction is in itself not new to the domain of organization studies. However, prior research has often separated fiction from the reality of organizations and used fiction metaphorically or as a figurative source to describe and interpret organizations. In this article, we go beyond the classic use of fiction, and suggest that fiction should be a central concern in organization studies. We draw on the philosophy of fiction to offer an alternative account of the nature of fiction and its basic operation. We specifically import Searle’s work on speech acts, Walton’s pretense theory, Iser’s fictionalizing acts, and Ricoeur’s work on narrative fiction to theorize about organizations as fictions. In doing so, we hope that we not only offer an account of the “ontological status” of organizations but also provide a set of theoretical coordinates and lenses through which, separately or together, the notion of organizations as fictions can be approached and understood

Work, love, and death thought accessibility: a terror management investigation

Terror management theory suggests that following culturally derived scripts for valued behaviour protects people from death concerns, and conversely, not meeting standards for cultural value can weaken this protection, heightening mortality concerns. Using this conceptual framework we examine (1) how considerations of loss of employment, a source of cultural value for many, relates to the accessibility of death-related cognition, and (2) the moderating role of job market health and (3) involvement in close relationships. Study 1 found that writing about being unemployed (vs. a control topic) led to greater mortality-related cognition. Study 2 found that considering unemployment heightened death-cognition, but only when participants were led to perceive the job market as unhealthy. Finally, Study 3 found that considering unemployment led to greater death-cognition, but not for those involved in a close relationship. Findings offer insight into a previously overlooked consequence of unemployment, and factors that may serve a protective function

Physical Attractiveness, Altruism and Cooperation in an Ultimatum Game

Explaining cooperative tendencies through an evolutionary lens has been problematic for theorists. Traditional explanations derive from theories of reciprocity, biological markets, and more recently via partner choice and sexual selection. The sexual selection hypothesis has been tested within game-theoretic frameworks gaining empirical sup- port in explaining the evolution of altruism. Males have been found to be more altruistic towards attractive females. However, previous research has predominantly adopted a design where participants are not engaging with ‘real people’. Instead, participants make decisions when viewing images or hypothetical scenarios without visual cues. The present study aimed to investigate the sexual selection hypothesis using a face-to-face game theoretic framework. One hundred and thirty-eight participants played a 2-round ultimatum game with chocolate coins as the monetary incentive. We find, that physical attractiveness had no influence on generosity and cooperation when participants play a face-to-face ultimatum game. Instead, proposers were fair when allocating stakes, offering an average of half the endowment to responders. This study refutes the link between the sexual selection hypothesis and generosity when playing economic games with real people. Fairness appeared to drive generosity and cooperation

Socioeconomic mobility and talent utilization of workers from poorer backgrounds: The overlooked importance of within-organization dynamics

Socioeconomic mobility, or the ability of individuals to improve their socioeconomic standing through merit-based contributions, is a fundamental ideal of modern societies. The key focus of societal efforts to ensure socioeconomic mobility has been on the provision of educational opportunities. We review evidence that even with the same education and job opportunities, being born into a poorer family undermines socioeconomic mobility due to processes occurring within organizations. The burden of poorer background might, ceteris paribus, be economically comparable to the gender gap. We argue that in the societal and scientific effort to promote socioeconomic mobility, the key context in which mobility is supposed to happen—organizations—as well as the key part of the life of people striving toward socioeconomic advancement—that as working adults—have been overlooked. We integrate the organizational literature pointing to key within-organizational processes impacting objective (socioeconomic) success with research, some emergent in organizational sciences and some disciplinary, on when, why, and how people from poorer backgrounds behave or are treated by others in the relevant situations. Integrating these literatures generates a novel and useful framework for identifying issues people born into poorer families face as employees, systematizes extant evidence and makes it more accessible to organizational scientists, and allows us to lay the agenda for future organizational scholarshi

The development and evaluation of a CAI power point presentation in biology on the concept of genetics

This study develops and evaluates the CAI power point presentation in Genetics (GENCAI). Likewise, it tests the effectiveness of the said material as a teaching tool based on the achievement scores of the Biology students.The research sample was composed of two intact classes of 45 students. They were taken from the second year, high school level of Siena College, Taytay, Rizal (SCT).GENCAI was developed and then assessed by the computer and biology experts from ABS-CBN and DLSU, respectively, three biology teachers and junior high school students of SCT, the feedback of whom were considered in revising the material before it was presented to the experimental group. Results of the achievement exam were statistically analyzed using one way ANCOVA.Accumulated data have shown the following results: 1) the developed GENCAI was judged as a good teaching tool based on the rating given by the evaluators 2) the technical aspect, however, particularly the graphics used in the developed GENCAI, was only given a fair rating and therefore it can be further improved 3) there is a significant correlation between the achievement scores of the experimental group and their exposure to the GENCAI. The experimental group obtained a relatively higher score than those of the control group