Prosedur Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji Pegawai pada Pemerintah Kota Bitung

Selama ini pemerintah kota Bitung telah melakukan kewajiban sebagai pemotong PPh pasal 21, baik kewajiban pemotong masa maupun tahunan. Setiap bulan selama satu tahun, Pegawai Tetap Bulanan pemerintah kota Bitung mendapatkan penghasilan setiap bulan yang terdiri dari gaji pokok, tunjangan istri, tunjangan anak, tunjangan jabatan, asuransi tenaga kerja. Kebijakan dilakukan pemerintah kota Bitung, dalam menetapkan pemberian gaji pokok kepada pegawai adalah berdasarkan lama kerja pegawai, tingkat pendidikan dan tingkat jabatan yang diberikan. Berdasarkan hasil analisa dapat disimpulkan bahwa perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 yang di lakukan oleh pemerintah kota Bitung dengan perhitungan Pajak Penghasilan (PPh) Pasal 21 yang sesuai dengan Peraturan Perpajakan. Untuk itu prosedur perhitungan dan pelaporan yang dilakukan oleh pemerintah kota Bitung sudah sesuai dengan peraturan yang ada. Total penghitungan PPh pasal 21 Tahunan pemerintah kota Bitung selama satu tahun yang telah dipotong sebesar Rp 3,048,281,694 dari penghasilan pegawai kota Bitung. Pelaporan Pajak Penghasilan (PPh) Pasal 21 untuk SSP di laporkan selambat-lambatnya tanggal 10 bulan takwim, sedangkan untuk SPT masa di laporkan selambat-lambatnya tanggal 20 bulan takwim

Perbedaan Pendapatan Petani Padi Sawah antara Etnis Lokal dan Non Lokal di Daerah Irigasi Sangkub Kabupaten Bolaang Mongondow Utara

The purpose of this study to look at income differences between ethnic Local and Non Local of paddy rice farmers in Sangkub irrigated areas. This study took places in the village of Sangkub Two and Pangkusa Village, Sub-district of Sangkub, District of North Bolaang Mongondow. The study conducted from September to December 2016. Data collection is Primary and Secondary data. The primary data obtained through interviews using a questionnaire to 40 respondent farmers from two different ethnicities. They are 20 persons of Local ethnic and 20 persons of Non Local ethnic using simple random sampling method. Secondary data were obtained from the agencies concerned, namely the North Bolmong District Agriculture Office. The data collected in the study: (1) The characteristics of farmers, (2) Expenditures of the farmer (IDR), Income (IDR). Analysis of data used Analisys of Farm Income and Analysis of average difference by using t-test. The results showed that the income of farmers of paddy between ethnic Local and Non-Local is different where non-local ethnic incomes have higher incomes than the local ethnic

'Treatment of the Sportsman's groin': British Hernia Society's 2014 position statement based on the Manchester Consensus Conference

<b>Introduction</b> The aim was to produce a multidisciplinary consensus to determine the current position on the nomenclature, definition, diagnosis, imaging modalities and management of Sportsman's groin (SG).<p></p> <b>Methods</b> Experts in the diagnosis and management of SG were invited to participate in a consensus conference held by the British Hernia Society in Manchester, UK on 11–12 October 2012. Experts included a physiotherapist, a musculoskeletal radiologist and surgeons with a proven track record of expertise in this field. Presentations detailing scientific as well as outcome data from their own experiences were given. Records were made of the presentations with specific areas debated openly.<p></p> <b>Results</b> The term ‘inguinal disruption’ (ID) was agreed as the preferred nomenclature with the term ‘Sportsman's hernia’ or ‘groin’ rejected, as no true hernia exists. There was an overwhelming agreement of opinion that there was abnormal tension in the groin, particularly around the inguinal ligament attachment. Other common findings included the possibility of external oblique disruption with consequent small tears noted as well as some oedema of the tissues. A multidisciplinary approach with tailored physiotherapy as the initial treatment was recommended with any surgery involving releasing the tension in the inguinal canal by various techniques and reinforcing it with a mesh or suture repair. A national registry should be developed for all athletes undergoing surgery.<p></p> <b>Conclusions</b> ID is a common condition where no true hernia exists. It should be managed through a multidisciplinary approach to ensure consistent standards and outcomes are achieved

Insulin resistance, adiponectin and adverse outcomes following elective cardiac surgery: a prospective follow-up study

<p>Abstract</p> <p>Background</p> <p>Insulin resistance and adiponectin are markers of cardio-metabolic disease and associated with adverse cardiovascular outcomes. The present study examined whether preoperative insulin resistance or adiponectin were associated with short- and long-term adverse outcomes in non-diabetic patients undergoing elective cardiac surgery.</p> <p>Methods</p> <p>In a prospective study, we assessed insulin resistance and adiponectin levels from preoperative fasting blood samples in 836 patients undergoing cardiac surgery. Population-based medical registries were used for postoperative follow-up. Outcomes included all-cause death, myocardial infarction or percutaneous coronary intervention, stroke, re-exploration, renal failure, and infections. The ability of insulin resistance and adiponectin to predict clinical adverse outcomes was examined using receiver operating characteristics.</p> <p>Results</p> <p>Neither insulin resistance nor adiponectin were statistically significantly associated with 30-day mortality, but adiponectin was associated with an increased 31-365-day mortality (adjusted odds ratio 2.9 [95% confidence interval 1.3-6.4]) comparing the upper quartile with the three lower quartiles. Insulin resistance was a poor predictor of adverse outcomes. In contrast, the predictive accuracy of adiponectin (area under curve 0.75 [95% confidence interval 0.65-0.85]) was similar to that of the EuroSCORE (area under curve 0.75 [95% confidence interval 0.67-0.83]) and a model including adiponectin and the EuroSCORE had an area under curve of 0.78 [95% confidence interval 0.68-0.88] concerning 31-365-day mortality.</p> <p>Conclusions</p> <p>Elevated adiponectin levels, but not insulin resistance, were associated with increased mortality and appear to be a strong predictor of long-term mortality. Additional studies are warranted to further clarify the possible clinical role of adiponectin assessment in cardiac surgery.</p> <p>Trial Registration</p> <p>The Danish Data Protection Agency; reference no. 2007-41-1514.</p

2017 HRS/EHRA/ECAS/APHRS/SOLAECE expert consensus statement on catheter and surgical ablation of atrial fibrillation: executive summary.

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2017 HRS/EHRA/ECAS/APHRS/SOLAECE expert consensus statement on catheter and surgical ablation of atrial fibrillation: executive summary.

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withdrawn 2017 hrs ehra ecas aphrs solaece expert consensus statement on catheter and surgical ablation of atrial fibrillation

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