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

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

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

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

Graphene-Oxide-Directed Hydrothermal Synthesis of Ultralong M(VO₃)<i>_n</i> Composite Nanoribbons

New strategies for 1D materials fabrication are of fundamental importance in the advancement of science and technology. Instead of the small organic amine molecule- and the polymer-directed agent, here, we report a unified graphene-oxide-directed agent for the synthesis of a series of nanoribbons with different chemistries and with low dispersity, including V₂O₅, AgVO₃, and Sr­(VO₃)₂. This strategy is based on a general linear growth of vanadate and a splitting mechanism of graphene oxide during the synthesis. We believe our methodology provides a simple and convenient route to a variety of nanoribbon building blocks for assembling materials with novel structure and function in nanotechnology. More important is that graphene is in the middle of the composite structure; while supporting the main structure, it does not affect the mass transfer process. Compared to other composite structures based on graphene, such as graphene scroll and graphene sheet, graphene ribbon is more suitable for lithium-ion battery

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

<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.

<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

COX5B Regulates MAVS-mediated Antiviral Signaling through Interaction with ATG5 and Repressing ROS Production

<div><p>Innate antiviral immunity is the first line of the host defense system that rapidly detects invading viruses. Mitochondria function as platforms for innate antiviral signal transduction in mammals through the adaptor protein, MAVS. Excessive activation of MAVS-mediated antiviral signaling leads to dysfunction of mitochondria and cell apoptosis that likely causes the pathogenesis of autoimmunity. However, the mechanism of how MAVS is regulated at mitochondria remains unknown. Here we show that the Cytochrome c Oxidase (CcO) complex subunit COX5B physically interacts with MAVS and negatively regulates the MAVS-mediated antiviral pathway. Mechanistically, we find that while activation of MAVS leads to increased ROS production and COX5B expression, COX5B down-regulated MAVS signaling by repressing ROS production. Importantly, our study reveals that COX5B coordinates with the autophagy pathway to control MAVS aggregation, thereby balancing the antiviral signaling activity. Thus, our study provides novel insights into the link between mitochondrial electron transport system and the autophagy pathway in regulating innate antiviral immunity.</p> </div

Overexpression of COX5B suppresses MAVS-mediated antiviral signaling.

<p>(A–C) MAVS and COX5B, or empty expression vectors were transfected in HEK293 cells together with luciferase reporter constructs driven by promoters of genes encoding IFNβ (A), NF-κB (B) or ISRE(C), as well as pRSV/LacZ as an internal control. Twenty-four hours after transfection, the luciferase activity was measured and normalized based on β-galactosidase activity. Results are presented relative to the luciferase activity in control cells. (D–F) RIG-I(N) and COX5B or empty expression vectors were transfected in HEK293 cells together with IFNβ-luc (D), NF-κB-luc (E) or IRSE-luc (F) along with pRSV/LacZ. Subsequently, cells were lysed for luciferase assays. (G) HEK293 cells were transfected with empty expression vector or COX5B for 24 h. The cells were then untreated or infected with Sendai virus (50HA units/ml) for 12 h, total RNA was isolated to check the expression of IFNβ mRNA by real-time PCR. (H) Hela cells were transfected with COX5B-GFP or COX5BΔTP-GFP and Flag-MAVS, the cells were then stained with the anti-Flag antibody and imaged by confocal microscopy. (I) HEK293 cells were transfected with the indicated constructs together with IFNβ reporter plasmids. Cells were lysed for luciferase assays after 24 h transfection. (J) HEK293 cells were transfected similarly as in (I), except that RIG-I(N) construct was used instead of MAVS. Data from A–G, I and J are representative of at least three independent experiments (mean and s.d. of duplicate or triplicate assays). *, P<0.05; **, P<0.01 versus the control groups.</p

Additional file 3: of Flaxseed oil ameliorates alcoholic liver disease via anti-inflammation and modulating gut microbiota in mice

Figure S1. Size distribution (predominantly around 20 kb) was estimated by electrophoresis. (DOCX 62 kb