ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. KARINU JAYA SEMESTA LOVINA-SINGARAJA

Dalam penelitian ini dikhususkan pada pajak penghasilan terutama PPh badan berdasarkan laporan keuangan komersial dan laporan keuangan fiskal Tujuan dari penelitian ini adalah Untuk mengetahui perhitungan PPh badan yang dilakukan oleh PT. Karinu Jaya Semesta secara komersial dan  PPh badan secara fiskal berdasarkan Undang-undang Perpajakan No. 36 tahun 2008. Selain itu untuk mengetahui selisih perhitungan dan  faktor-faktor penyebab selisih antara perhitungan PPh badan secara komersial dengan perhitungan PPh Badan berdasarkan Undang-Undang Perpajakan No. 36 tahun 2008 secara fiskal. Metode analisis yang digunakan dalam penelitian ini adalah teknik analisis deskriptif dan analisis comparative Juga menggunakan teknik analisis kuantitatif dan teknik analisis kualitatif. Hasil analisis penelitian inimenunjukkan bahwa perhitungan PPh badan yang dilakukan perusahaan belum sesuai dengan Undang-Undang perpajakan No. 36 tahun 2008.Dimana terdapat selisih kekurangan PPh, terutang yang disebabkan karena adanya perbedaan pengakuan pendapatan dan biaya antara laporan keuangan komersial dan laporan keuangan fiskal. Selisih kurang bayar SPT tahun 2018 yaitu PPh pasal sebesar Rp. 10.370.951, dan PPh pasal 25 Rp.864.243. Disarankan kepada perusahaan agar dalam perhitungan PPh badan perlu memperhatikan Undang-Undang Perpajakan No. 36 tahun 2008 dan sebaiknya melakukan sendiri koreksi fiskal atas laporan keuangan komersialnya suntuk menghindari sanksi administrasi dan denda

Gender Representation in English Textbook Used by Senior High School

This article would like to investigate the gender representation in the English textbook entitled “Bahasa Inggris Stop Bullying Now” used in XI Grade of Senior High School published by the Ministry of Education and Culture of Indonesia revised edition 2017. It is used quantitative and qualitative method by using content analysis technique. The results will be focused on the analysis of six aspects which suggested by Logsdon. They were: 1) the number of female/male pictorial representation or illustration, 2) number of female/male characters, 3) male and female mentioned, 4) female/male roles models, 5) female/male roles activities, and 6) pattern of mentioning female/male names. The findings showed that gender bias really exists in the textbook. Males are more visible in all aspects including pictures, characters, mentioned, gender role models, female/male activity, and pattern of mentioning male/female. Besides, the use of language by male and female characters such as verbosity, the use of intensifiers, and the use of questions are identified.

Student Perception of Task-Based language Teaching In Learning Vocabulary At Universitas Bumigora

This study aims to describe student perceptions of the task learning process for Vocabulary subjects at Universitas Bumigora This research is a qualitative research with descriptive research type. Primary data sources that are the subject of research are students, as well as secondary data sources obtained from the internet or books. Techniques in data collection is done by observation and mediated interview. The results of the study show that the perceptions of students in the implementation of task-based learning on vocabulary subjects are satisfactory, effective and efficient from the students themselves. This is because task-based learning encourages self-directed rather than teacher-directed learning, encourage students to participate actively, and build intrinsic rather than extrinsic motivation

Effects of Dietary Mannan-Oligosaccharide (Mos) and Multi-Species of Bacillus on Growth and Feed Utilization in Leopard Coral Grouper Plectropomus leopardus Juvenile

This study assessed the growth and feed utilization in leopard coral grouper Plectropomus leopardus juvenile fed dietary prebiotic mannan-oligosaccharide (MOS) and multi-species of probiotic bacteria (Bacillus cereus BS6, B. subtilis BS3, and B. amiloliquefaciens BS4). The experiment was performed by feeding four replicates groups of juveniles weighing 3.61±0.60 g on four experimental diets, and each diet included: only MOS (PRE); the multi-species of Bacillus (PRO); a combination of MOS and the multi-species of Bacillus (SYN) and without supplementation (CON). When MOS (PRE) or the multi-species of Bacillus (PRO) was included in the diet solely, the growth of the fish was fairly good, although there was no significant difference with the control diet (p>0.05). Unexpectedly, the combined inclusion of MOS and the multi-species of Bacillus (SYN) did not increase the growth and feed utilization in Plectropomus leopardus juvenile. Presumably, MOS did not exert any favorable effects on the multi-species of Bacillus. This study suggested that no advantage was obtained when MOS and the multi-species of Bacillus were included in the diet simultaneously. In addition, the inclusion of MOS in higher levels may be necessary for better feed utilization and growth in leopard coral grouper Plectropomus leopardus

Polyculture of sea cucumber (

Milkfish (Chanos chanos) and sea cucumbers (Holothuria scabra) are fishery commodities that can grow well in ponds. The commodities have different feeding habits. Polyculture trials in controlled tanks are possible. This study aimed to determine the growth and survival of sea cucumbers reared in polyculture in tanks and to know whether sea cucumbers can use milkfish feces as feed. This study used 12 PE tanks of 500 L to ascertain that no other food sources were available in the tanks. The initial size of sea cucumber seeds was 3.4 – 5.4 cm and milkfish 19.0 – 22.5 cm. The treatments designed were (A) monoculture of sea cucumber (28.6 g/m2), (B) polyculture of sea cucumbers (28.6 g/m2) and milkfish (0.28 g/L), (C) polyculture of sea cucumbers (28.6 g/m2) and milkfish (0.56 g/L), and (D) monoculture of milkfish (0.56 g/L). Results showed that both monoculture and polyculture of sea cucumbers and milkfish resulted in high survival rates (100%). Although the polyculture of sea cucumbers showed no significant difference in growth, polyculture with milkfish (C) tended to have a higher final weight of sea cucumbers than the other treatments. Sea cucumbers could utilize milkfish feces and increase the growth of sea cucumbers