Analisis Pelaksanaan Self Assessment System Pajak Penghasilan Pasal 21 pada PT XYZ

Penelitian ini bertujuan untuk menganalisis pelaksanaan self assessment system Pajak Penghasilan (PPh) Pasal 21 di PT XYZ, hambatan yang dialami, dampak dari Perubahan peraturan penetapan PTKP terhadap penghasilan yang diterima oleh para pegawai di PT XYZ. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif deskriptif dengan menganalisis perhitungan, pemotongan, penyetoran, dan pelaporan PPh Pasal 21 sehubungan dengan imbalan pekerjaan atau jasa atau kegiatan lain yang diterima wajib pajak yang dipotong atau dipungut pajak penghasilan diantaranya PPh Pasal 21 atas Pegawai Tetap. Objek penelitian ini adalah PT XYZ, khususnya pada pelaksanaan self assessment system PPh Pasal 21 Tahun 2012 dan 2013. Data yang diambil merupakan data primer dan sekunder. Data primer berupa hasil wawancara dengan berbagai narasumber yang memiliki ilmu pengetahuan PPh Pasal 21, sedangkan data sekunder berupa bukti potong 1721A1 yang diterima oleh salah satu pegawai tetap di PT XYZ. Data penelitian yang terkumpul dianalisis menggunakan metode grounded theory serta diuji keabsahannya dengan menggunakan analisis data triangulasi. Hasil penelitian ini menunjukkan bahwa penghitungan, penetapan PTKP yang digunakan, penyetoran, serta pelaporan PPh Pasal 21 yang dilakukan Perusahaan sesuai menurut undang-undang perpajakan yang berlaku. Hambatan yang dialami yaitu dalam hal peng-update-an data status pegawai serta dalam pengisian e-SPT. Dampak dari kenaikan PTKP yaitu PPh Pasal 21 terutang yang dibayarkan oleh pegawai menjadi turun, dan penghasilan bersih yang diterima pegawai menjadi meningkat

Views of the Inland from Chicago to Detroit: ‘Gallery Guide’ with notes on ‘Regionalism in American Art\u27

Views of the Inland features a spectacular selection of paintings and works on paper on loan from the Flint Institute of Arts. 28 artworks span 50 years, from 1910-1960, showing views of the Great Lakes Basin by artists living and working between Chicago and Detroit. Images depict figures, landscapes and industry, and represent several movements in art, both regionally and nationally

Characteristics of Wetting-Induced Bacteriophage Blooms in Biological Soil Crust.

Biological soil crusts (biocrusts) are photosynthetic "hot spots" in deserts and cover ∼12% of the Earth's terrestrial surface, and yet they face an uncertain future given expected shifts in rainfall events. Laboratory wetting of biocrust communities is known to cause a bloom of Firmicutes which rapidly become dominant community members within 2 days after emerging from a sporulated state. We hypothesized that their bacteriophages (phages) would respond to such a dramatic increase in their host's abundance. In our experiment, wetting caused Firmicutes to bloom and triggered a significant depletion of cyanobacterial diversity. We used genome-resolved metagenomics to link phage to their hosts and found that the bloom of the genus Bacillus correlated with a dramatic increase in the number of Caudovirales phages targeting these diverse spore-formers (r = 0.762). After 2 days, we observed dramatic reductions in the relative abundances of Bacillus, while the number of Bacillus phages continued to increase, suggestive of a predator-prey relationship. We found predicted auxiliary metabolic genes (AMGs) associated with sporulation in several Caudovirales genomes, suggesting that phages may influence and even benefit from sporulation dynamics in biocrusts. Prophage elements and CRISPR-Cas repeats in Firmicutes metagenome-assembled genomes (MAGs) provide evidence of recent infection events by phages, which were corroborated by mapping viral contigs to their host MAGs. Combined, these findings suggest that the blooming Firmicutes become primary targets for biocrust Caudovirales phages, consistent with the classical "kill-the-winner" hypothesis.IMPORTANCE This work forms part of an overarching research theme studying the effects of a changing climate on biological soil crust (biocrust) in the Southwestern United States. To our knowledge, this study was the first to characterize bacteriophages in biocrust and offers a view into the ecology of phages in response to a laboratory wetting experiment. The phages identified here represent lineages of Caudovirales, and we found that the dynamics of their interactions with their Firmicutes hosts explain the collapse of a bacterial bloom that was induced by wetting. Moreover, we show that phages carried host-altering metabolic genes and found evidence of proviral infection and CRISPR-Cas repeats within host genomes. Our results suggest that phages exert controls on population density by lysing dominant bacterial hosts and that they further impact biocrust by acquiring host genes for sporulation. Future research should explore how dominant these phages are in other biocrust communities and quantify how much the control and lysis of blooming populations contributes to nutrient cycling in biocrusts

Evolution of Electrogenic Ammonium Transporters (AMTs)

The ammonium transporter gene family consists of three main clades, AMT, MEP, and Rh. The evolutionary history of the AMT/MEP/Rh gene family is characterized by multiple horizontal gene transfer events, gene family expansion and contraction, and gene loss; thus the gene tree for this family of transporters is unlike the organismal tree. The genomes of angiosperms contain genes for both electrogenic and electroneutral ammonium transporters, but it is not clear how far back in the land plant lineage electrogenic ammonium transporters occur. Here, we place Marchantia polymorpha ammonium transporters in the AMT/MEP/Rh phylogeny and we show that AMTs from the liverwort Marchantia polymorpha are electrogenic. This information suggests that electrogenic ammonium transport evolved at least as early as the divergence of bryophytes in the land plant lineage

ANALYSIS OF CONSUMER PREFERENCES FOR PACKAGE SIZES FOR BEEF AND PORK PRODUCTS AS RELATED TO THEIR DEMOGRAPHIC CHARACTERISTICS

Delaware consumers were surveyed to obtain information about package size preferences for fresh beef and pork products. A chi-square and gamma analysis was made and age was found to be significant and positively correlated to the size of package chosen for various roasts and flank steak. Age and preferred package size was negatively correlated for ground beef, sirloin steak, spareribs, and pork chops. The larger the family the greater the tendency to buy larger packages of ground beef and roasts, as well as spareribs and pork chops. Those with higher incomes tended to purchase larger steaks. Females showed preferences for smaller packages while males preferred larger packages.Consumer/Household Economics,

Hegemonic Culture and Subaltern: a Compromised Veil in Indonesian Islamic Popular Novel

This research was based on the powerful function of the aesthetics in the society. Novel as an art work also functioned as an arena in which ideologies contest and negotiate. The research intended to show a mechanism underlining novel to have a significant hegemonic role. The material object was taken from Islamic popular novel namely “Ketika Mas Gagah Pergi dan Kembali”. The formal object was the negotiation of ideology which focused on the contact between intellectual and subaltern leading to the formation of a new compromised cultural practice. By applying the theory of hegemony in discussing the contestation and negotiation of ideologies in the novel, it is found that the contestation and negotiation between hegemonic and subaltern ideology lead to the occurrence of a compromise between the interest of the intellectual and the subaltern. The interest of the subaltern is based on the nostalgia of the past and fear or uncertain condition of future which lay in the domain of imagination that structures the novel

HUBUNGAN POLA MAKAN, STATUS GIZI, DAN INTERAKSI SOSIAL DENGAN KUALITAS HIDUP LANSIA DI KECAMATAN TAMALANREA

Meningkatnya umur harapan hidup penduduk dari tahun ke tahun di Indonesia menyebabkan terjadinya peningkatan populasi lansia. Peningkatan umur harapan hidup dikarenakan perbaikan kualitas kesehatan dan kondisi sosial penduduk. Sementara itu kualitas hidup penduduk di Indonesia masih rendah, hubungan sosial juga rendah, begitu pula dengan status gizi lansia yang jauh dari normal. Penelitian ini bertujuan untuk mengetahui hubungan pola makan, status gizi, dan interaksi sosial dengan kualitas hidup lansia di Kecamatan Tamalanrea. Jenis penelitian yang digunakan adalah observasional dengan desain cross sectional. Pengambilan sampel dilakukan menggunakan teknik non-probability sampling dengan desain accidental sampling dan jumlah sampel 99 orang. Pengumpulan data dilakukan dengan pengambilan data sekunder dan data primer. Analisis data dilakukan dengan menggunakan analisis univariat dan bivariat. Hasil Penelitian ini menunjukkan tidak ada hubungan yang signifikan antara asupan energi dengan status gizi dengan nilai p=0,275, tidak ada hubungan yang signifikan antara asupan protein dengan status gizi dengan nilai p=0,206, dan tidak ada hubungan yang signifikan antara asupan lemak dengan status gizi dengan nilai p=0,257. tidak ada hubungan yang signifikan antara status gizi dan kualitas hidup dengan nilai p=0,306, serta ada hubungan yang signifikan antara interaksi sosial dengan kualitas hidup dengan nilai p=0,013. Disimpulkan bahwa rata-rata asupan energi responden kurang, asupan protein cukup, dan asupan lemak kurang. Rata-rata status gizi lansia normal dan interaksi sosial lebih dari setengah lansia adalah cukup. Sedangkan rata-rata kualitas hidup responden adalah sedang

An NCATE-Approved School of Education Self-Study on Diversity: Faculty and Student Perceptions

Accreditation bodies for institutions of higher education like the National Council for Accreditation of Teacher Education (NCATE) and Western Association of Schools and Colleges (WASC) require colleges and universities to create campus climates and experiences for students that foster diversity

Knowledge, attitudes, and practices towards COVID-19 among Venezuelans during the 2020 epidemic:An online cross-sectional survey

BACKGROUND: COVID-19 threatens health systems worldwide, but Venezuela's system is particularly vulnerable. To prevent the spread of COVID-19, individuals must adopt preventive behaviors. However, to encourage behavior change, we must first understand current knowledge, attitudes, and practices (KAPs) that inform response to this health threat. METHODS: We explored KAPs among Venezuelans using a cross-sectional, internet-based questionnaire. The questionnaire explored individuals' knowledge about COVID-19; their attitudes toward the world's and the Venezuelan authorities' abilities to control it; and their self-reported practices. We also collected demographic data. Binomial logistic regression analyses were used to predict the adoption of preventive behaviors based on demographic variables, individual knowledge level, and individual attitudes. RESULTS: 3122 individuals completed the questionnaire. Participants had a high level of knowledge about COVID-19. They expressed high levels of optimism that the world would eventually control COVID-19, but they were very pessimistic about the public authorities in Venezuela. Most participants adopted preventive practices. Binomial regression suggests younger people, less educated people, and manual laborers hold lower levels of knowledge, and these groups, as well as men, were less likely to adopt preventive practices. Knowledge, by itself, had no association with optimism and little association with self-reported practices. CONCLUSIONS: As other KAP studies in Latin America found, knowledge is not sufficient to prompt behavior change. Venezuelans' pessimism about their own country's ability should be explored in greater depth. Health promotion in Venezuela may wish to target the most at risk groups: men, younger people, less educated people, and manual laborers