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

A van der Waals antiferromagnetic topological insulator with weak interlayer magnetic coupling.

Magnetic topological insulators (TI) provide an important material platform to explore quantum phenomena such as quantized anomalous Hall effect and Majorana modes, etc. Their successful material realization is thus essential for our fundamental understanding and potential technical revolutions. By realizing a bulk van der Waals material MnBi4Te7 with alternating septuple [MnBi2Te4] and quintuple [Bi2Te3] layers, we show that it is ferromagnetic in plane but antiferromagnetic along the c axis with an out-of-plane saturation field of ~0.22 T at 2 K. Our angle-resolved photoemission spectroscopy measurements and first-principles calculations further demonstrate that MnBi4Te7 is a Z2 antiferromagnetic TI with two types of surface states associated with the [MnBi2Te4] or [Bi2Te3] termination, respectively. Additionally, its superlattice nature may make various heterostructures of [MnBi2Te4] and [Bi2Te3] layers possible by exfoliation. Therefore, the low saturation field and the superlattice nature of MnBi4Te7 make it an ideal system to investigate rich emergent phenomena

Image post-processing techniques of 64-slice CT in the diagnosis of external cardiac malformations

Abstract: Objective To discuss the value of Image post-processing techniques of 64-slice CT in the diagnosis of external cardiac malformations．Materials and methods Retrospective reviews of imaging data base were done which consisted of 59 patients with congenital cardiovascular malformations who presented to our hospital. The scanning data were carried on multiple planar reformation (MPR), maximum intensity projection (MIP) and volume rendering (VR) as needed. The operation results were taken as diagnostic standard to evaluate the diagnostic accuracy of 64-slice spiral CT. Results 69 external cardiac malformations (cardiovascular connection department and peripheral vascular malformations) were confirmed by operation in all 59 patients. 67 malformations correctly diagnosed and 2 malformations were incorrecty diagnos in 64-slice spiral CT. The accuracy in diagnosing cardiovascular connection department and peripheral vascular malformations were 97.10% (67/69). There was no significant difference in image scores compared with the three image post-processing techniques (P value were 0.612, 0.902 and 0.815, respectively). Conclusions 64-slice spiral CT may be used as a primary technique and as a substitute for the diagnosis imaging portion of cardiovascular connection and peripheral vascular malformations

Exploring the Genetic Correlation Between Growth and Immunity Based on Summary Statistics of Genome-Wide Association Studies

The relationship between growth and immune phenotypes has been presented in the context of physiology and energy allocation theory, but has rarely been explained genetically in humans. As more summary statistics of genome-wide association studies (GWAS) become available, it is increasingly possible to explore the genetic relationship between traits at the level of genome-wide summary statistics. In this study, publicly available summary statistics of growth and immune related traits were used to evaluate the genetic correlation coefficients between immune and growth traits, as well as the cause and effect relationship between them. In addition, pleiotropic variants and KEGG pathways were identified. As a result, we found negative correlations between birthweight and immune cell count phenotypes, a positive correlation between childhood head circumference and eosinophil counts (EO), and positive or negative correlations between childhood body mass index and immune phenotypes. Statistically significant negative effects of immune cell count phenotypes on human height, and a slight but significant negative influence of human height on allergic disease were also observed. A total of 98 genomic regions were identified as containing variants potentially related to both immunity and growth. Some variants, such as rs3184504 located in SH2B3, rs13107325 in SLC39A8, and rs1260326 located in GCKR, which have been identified to be pleiotropic SNPs among other traits, were found to also be related to growth and immune traits in this study. Meanwhile, the most frequent overlapping KEGG pathways between growth and immune phenotypes were autoimmune related pathways. Pleiotropic pathways such as the adipocytokine signaling pathway and JAK-STAT signaling pathway were also identified to be significant. The results of this study indicate the complex genetic relationship between growth and immune phenotypes, and reveal the genetic background of their correlation in the context of pleiotropy

HSPA12A Unstabilizes CD147 to Inhibit Lactate Export and Migration in Human Renal Cell Carcinoma

This is an open access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/). See http://ivyspring.com/terms for full terms and conditions. Background: Metastasis accounts for 90% of cancer-associated mortality in patients with renal cell carcinoma (RCC). However, the clinical management of RCC metastasis is challenging. Lactate export is known to play an important role in cancer cell migration. This study investigated the role of heat shock protein A12A (HSPA12A) in RCC migration. Methods: HSPA12A expression was examined in 82 pairs of matched RCC tumors and corresponding normal kidney tissues from patients by immunoblotting and immunofluorescence analyses. The proliferation of RCC cells was analyzed using MTT and EdU incorporation assays. The migration of RCC cells was evaluated by wound healing and Transwell migration assays. Extracellular acidification was examined using Seahorse technology. Protein stability was determined following treatment with protein synthesis inhibitor cycloheximide and proteasome inhibitor MG132. Mass spectrometry, immunoprecipitation, and immunoblotting were employed to examine protein-protein interactions. Results: RCC tumors from patients showed downregulation of HSPA12A, which was associated with advanced tumor node metastasis stage. Intriguingly, overexpression of HSPA12A in RCC cells inhibited migration, whereas HSPA12A knockdown had the opposite effect. Lactate export, glycolysis rate, and CD147 protein abundance were also inhibited by HSPA12A overexpression but promoted by HSPA12A knockdown. An interaction of HSPA12A with HRD1 ubiquitin E3 ligase was detected in RCC cells. Further studies demonstrated that CD147 ubiquitination and proteasomal degradation were promoted by HSPA12A overexpression whereas inhibited by HSPA12A knockdown. Notably, the HSPA12A overexpression-induced inhibition of lactate export and migration were abolished by CD147 overexpression. Conclusion: Human RCC shows downregulation of HSPA12A. Overexpression of HSPA12A in RCC cells unstabilizes CD147 through increasing its ubiquitin-proteasome degradation, thereby inhibits lactate export and glycolysis, and ultimately suppresses RCC cell migration. Our results demonstrate that overexpression of HSPA12A might represent a viable strategy for managing RCC metastasis

Perpendicular in-plane negative magnetoresistance in ZrTe5

The unique band structure in topological materials frequently results in unusual magneto-transport phenomena, one of which is in-plane longitudinal negative magnetoresistance (NMR) with the magnetic field aligned parallel to the electrical current direction. This NMR is widely considered as a hallmark of chiral anomaly in topological materials. Here we report the observation of in-plane NMR in the topological material ZrTe5 when the in-plane magnetic field is both parallel and perpendicular to the current direction, revealing an unusual case of quantum transport beyond the chiral anomaly. We find that a general theoretical model, which considers the combined effect of Berry curvature and orbital moment, can quantitatively explain this in-plane NMR. Our results provide new insights into the understanding of in-plane NMR in topological materials

Detection of genome-wide structural variations in the Shanghai Holstein cattle population using next-generation sequencing

Objective The Shanghai Holstein cattle breed is susceptible to severe mastitis and other diseases due to the hot weather and long-term humidity in Shanghai, which is the main distribution centre for providing Holstein semen to various farms throughout China. Our objective was to determine the genetic mechanisms influencing economically important traits, especially diseases that have huge impact on the yield and quality of milk as well as reproduction. Methods In our study, we detected the structural variations of 1,092 Shanghai Holstein cows by using next-generation sequencing. We used the DELLY software to identify deletions and insertions, cn.MOPS to identify copy-number variants (CNVs). Furthermore, we annotated these structural variations using different bioinformatics tools, such as gene ontology, cattle quantitative trait locus (QTL) database and ingenuity pathway analysis (IPA). Results The average number of high-quality reads was 3,046,279. After filtering, a total of 16,831 deletions, 12,735 insertions and 490 CNVs were identified. The annotation results showed that these mapped genes were significantly enriched for specific biological functions, such as disease and reproduction. In addition, the enrichment results based on the cattle QTL database showed that the number of variants related to milk and reproduction was higher than the number of variants related to other traits. IPA core analysis found that the structural variations were related to reproduction, lipid metabolism, and inflammation. According to the functional analysis, structural variations were important factors affecting the variation of different traits in Shanghai Holstein cattle. Our results provide meaningful information about structural variations, which may be useful in future assessments of the associations between variations and important phenotypes in Shanghai Holstein cattle. Conclusion Structural variations identified in this study were extremely different from those of previous studies. Many structural variations were found to be associated with mastitis and reproductive system diseases; these results are in accordance with the characteristics of the environment that Shanghai Holstein cattle experience

Development, validation, comparison, and implementation of a highly efficient and effective method using magnetic solid-phase extraction with hydrophilic-lipophilic-balanced materials for LC-MS/MS analysis of pesticides in seawater

Abstract(#br)To achieve multi-pesticides residue analysis in seawater, hydrophilic-lipophilic-balanced magnetic particles were designed and fabricated by swelling polymerization of divinyl benzene (DVB) and N-vinyl pyrrolidone (NVP) on the surface of Fe 3 O 4 @SiO 2 magnetic particles. The ratio of DVB to NVP was adjusted to achieve a proper balance in hydrophilicity and lipophilicity. The obtained magnetic particles were systematically characterized by TEM, SEM, FT-IR and vibrating sample magnetization. Based on the optimized magnetic nanoparticles, a sensitive magnetic solid-phase extraction method was developed for the simultaneous pre-concentration and determination of 96-pesticide residues from large-volume seawater samples prior to being detected by liquid chromatography-tandem mass spectrometry. Recoveries of pesticides in spiked seawater samples (0.001, 0.01, 0.1, 1.0 μg L −1 ) ranged from 62% to 112% with RSDs less than 21%. The method limits of detection of 96 pesticides ranged from 0.13 to 0.42 ng L −1 , the method limits of quantification of 96 pesticides ranged from 1.0 to 10 ng L −1 . The method was successfully applied to pesticide residue analysis in water samples from Jiulong River Estuary of China, demonstrating the prospects of this technique as a potential method for the rapid determination of trace levels of multi-pesticide residues in seawater

Development, validation, comparison, and implementation of a highly efficient and effective method using magnetic solid-phase extraction with hydrophilic-lipophilic-balanced materials for LC-MS/MS analysis of pesticides in seawater.

To achieve multi-pesticides residue analysis in seawater, hydrophilic-lipophilic-balanced magnetic particles were designed and fabricated by swelling polymerization of divinyl benzene (DVB) and N-vinyl pyrrolidone (NVP) on the surface of Fe3O4@SiO2 magnetic particles. The ratio of DVB to NVP was adjusted to achieve a proper balance in hydrophilicity and lipophilicity. The obtained magnetic particles were systematically characterized by TEM, SEM, FT-IR and vibrating sample magnetization. Based on the optimized magnetic nanoparticles, a sensitive magnetic solid-phase extraction method was developed for the simultaneous pre-concentration and determination of 96-pesticide residues from large-volume seawater samples prior to being detected by liquid chromatography-tandem mass spectrometry. Recoveries of pesticides in spiked seawater samples (0.001, 0.01, 0.1, 1.0 μg L-1) ranged from 62% to 112% with RSDs less than 21%. The method limits of detection of 96 pesticides ranged from 0.13 to 0.42 ng L-1, the method limits of quantification of 96 pesticides ranged from 1.0 to 10 ng L-1. The method was successfully applied to pesticide residue analysis in water samples from Jiulong River Estuary of China, demonstrating the prospects of this technique as a potential method for the rapid determination of trace levels of multi-pesticide residues in seawater