ANALISIS KUALITATIF PERFORMA AUDIT TRANSFER PRICING DI INDONESIA: STUDI KASUS PUTUSAN PENGADILAN PAJAK 2019-2021

Faisal Labib Zulfiqar, 2023: Analisis Kualitatif Performa Audit Transfer Pricing Di Indonesia: Studi Kasus Putusan Pengadilan Pajak 2019-2021. Kompleksitas dan tingginya volume transaksi dalam suatu grup perusahaan multinasional (multinational enterprises) membuat otoritas pajak memberikan perhatian khusus mengingat skema transfer pricing di dalam grup MNE diidentifikasi memiliki risiko penghindaran pajak yang besar. Namun, dengan banyaknya hasil pemeriksaan pajak yang digugat dan diajukan ke pengadilan banding oleh wajib pajak, kualitas pelaksanaan pemeriksaan oleh pemeriksa pajak dipertanyakan, termasuk pemeriksaan transfer pricing. Mengingat semakin besarnya porsi skema transfer pricing di Indonesia, maka penelitian ini mencoba menganalisis faktor-faktor yang menyebabkan terjadinya sengketa transfer pricing di Indonesia. Penelitian ini merupakan penelitian kualitatif dengan menggunakan penalaran induktif melalui studi dokumentasi dan literatur. Temuan menunjukkan tujuh bidang perselisihan: item terkait pendapatan kotor, biaya pembelian, layanan intra-grup, royalti, dividen, beban bunga, dan pendapatan bunga. Selanjutnya disimpulkan bahwa dokumentasi, data pembanding, dan metode komparatif merupakan tiga isu utama dalam sengketa transfer pricing. Pada akhirnya, hal tersebut menunjukkan bahwa putusan pengadilan pajak didominasi oleh putusan yang memihak kepada wajib pajak. Kata kunci: Transfer Pricing, Pemeriksaan Pajak, Sengketa Paja

A New Weighting Scheme in Weighted Markov Model for Predicting the Probability of Drought Episodes

Drought is a complex stochastic natural hazard caused by prolonged shortage of rainfall. Several environmental factors are involved in determining drought classes at the specific monitoring station. Therefore, efficient sequence processing techniques are required to explore and predict the periodic information about the various episodes of drought classes. In this study, we proposed a new weighting scheme to predict the probability of various drought classes under Weighted Markov Chain (WMC) model. We provide a standardized scheme of weights for ordinal sequences of drought classifications by normalizing squared weighted Cohen Kappa. Illustrations of the proposed scheme are given by including temporal ordinal data on drought classes determined by the standardized precipitation temperature index (SPTI). Experimental results show that the proposed weighting scheme for WMC model is sufficiently flexible to address actual changes in drought classifications by restructuring the transient behavior of a Markov chain. In summary, this paper proposes a new weighting scheme to improve the accuracy of the WMC, specifically in the field of hydrology

Choices to Decrease Cooling Tower Water Wastage in Fertilizer Plants (Lagging KPIs)

Water recognizes our planet gap with all the others we think about. There are numerous districts where our freshwater assets are lacking to meet natural needs and thus we all associated with inquire about discover approaches to evacuate these imperatives. We face various difficulties in doing that, particularly since 1965, the paper Water reserve Exploration has assumed a significant profession in revealing and scattering existing study. This paper recognizes the issues confronting water today and future research expected to more readily advise the individuals who endeavor to make a progressively manageable and attractive future. In fertilizer lagging key performance indicators at cooling tower water wastages addressed by experimentally to overcome the evaporation, blow-down and make-up water losses from maximum (576 ) to minimum 288 level to promote environment sustainability

Melatonin induces proline, secondary metabolites, sugars and antioxidants activity to regulate oxidative stress and ROS scavenging in salt stressed sword lily

Sword lily is regarded as a useful and commercially demanding cut flower crop; hence, assessing its responses to abiotic stress, particularly salt stress, is vital. Melatonin (MT) exhibits stress tolerance in crop plants and is an emerging stress relieving alternative to chemicals. Nevertheless, the possible process underlying the effects of MT under salt stress has yet to be fully elucidated in plants. Herein, the salt stress (SS) mitigation potential of MT was assessed in a commercially important cut flower, sword lily. Melatonin, expressed as MT1, MT2, MT3, and MT4, was administered at concentrations of 0.2, 0.4, 0.6, and 0.8 mM. The results revealed that SS (5 dS m−1) restricted the growth and physiological aspects of sword lily. Furthermore, malondialdehyde (MDA), hydrogen peroxide (H2O2), membrane permeability, endogenous proline, and soluble protein contents were enhanced in SS. MT application improved morphological traits, photosynthetic pigments, and corm traits. The application of MT mitigated the effects of SS stress in Gladiolus grandiflorus plants by improving growth and photosynthetic pigments. MT application under SS improved the reducing and non-reducing sugar and NPK contents of the sword lily. Furthermore, MT improved the levels of secondary metabolites, such as anthocyanins, flavonoids, and ascorbic acid, in sword lily. Moreover, MT supplementation ameliorated salt-induced oxidative stress in the gladiolus, as depicted by a decrease in stress markers (EL, MDA, and H2O2) and an increase in defense-related enzymes (POD, CAT, and SOD) with highest increase in the MT3 treatment under salinity stress. The SOD and CAT enzyme activities were 3–3.6-fold higher in the MT3 under stress than the control. In conclusion, MT applications on cut flowers can be an effective strategy to reduce salt stress and can be used to regulate salinity stress in cut flower production. MT can be used as a safe alternative to other agrochemicals to maintain the growth and flower quality of sword lilies, with beneficial effects during vase life

Hydrogenases and the role of molecular hydrogen in plants

Molecular hydrogen (H2) has been suggested to be a beneficial treatment for a range of species, from humans to plants. Hydrogenases catalyze the reversible oxidation of H2, and are found in many organisms, including plants. One of the cellular effects of H2 is the selective removal of reactive oxygen species (ROS) and reactive nitrogen species (RNS), specifically hydroxyl radicals and peroxynitrite. Therefore, the function of hydrogenases and the action of H2 needs to be reviewed in the context of the signalling roles of a range of redox active compounds. Enzymes can be controlled by the covalent modification of thiol groups, and although motifs targeted by nitric oxide (NO) can be predicted in hydrogenases sequences it is likely that the metal prosthetic groups are the target of inhibition. Here, a selection of hydrogenases, and the possibility of their control by molecules involved in redox signalling are investigated using a bioinformatics approach. Methods of treating plants with H2 along with the role of H2 in plants is also briefly reviewed. It is clear that studies report significant effects of H2 on plants, improving growth and stress responses, and therefore future work needs to focus on the molecular mechanisms involved

Balancing science and public policy in Pakistan\u27s COVID-19 response

Background: Coronavirus disease 2019 (COVID-19) has affected the world in an unprecedented manner and South Asian countries were among the first to experience imported cases. Pakistan\u27s response to COVID-19 has been under scrutiny for its granularity, reach and impact.Aims: to evaluate objectively the chronology and depth of the response to COVID-19 in Pakistan.Methods: We evaluated available national and subnational epidemiological and burden information on COVID-19 cases and deaths in Pakistan, including projection models available to the Government at an early stage of the pandemic.Results: Pakistan, with a population of 215 million and considerable geographic diversity, experienced case introduction from pilgrims returning from the Islamic Republic of Iran, followed by widespread community transmission. The National Command and Operations Centre, established through civilian and military partnership, was critical in fast tracking logistics, information gathering, real-time reporting and smart lockdowns, coupled with a massive cash support programme targeting the poorest sections of society. Cases peaked in June 2020 but the health system was able to cope with the excess workload. Since then, although testing rates remain low (\u3e 300 000 cases confirmed to date), case fatality rates have stabilized, and with 6300 deaths, Pakistan seems to have flattened the COVID-19 curve.Conclusion: Despite notable successes in controlling the pandemic, several weaknesses remain and there are risks of rebound as the economy and educational systems reopen. There is continued need for strong technical and programmatic oversight, linked to civic society engagement and working with religious scholars to ensure nonpharmacological intervention compliance

Balancing science and public policy in Pakistan\u27s COVID-19 response

Background: Coronavirus disease 2019 (COVID-19) has affected the world in an unprecedented manner and South Asian countries were among the first to experience imported cases. Pakistan\u27s response to COVID-19 has been under scrutiny for its granularity, reach and impact.Aims: to evaluate objectively the chronology and depth of the response to COVID-19 in Pakistan.Methods: We evaluated available national and subnational epidemiological and burden information on COVID-19 cases and deaths in Pakistan, including projection models available to the Government at an early stage of the pandemic.Results: Pakistan, with a population of 215 million and considerable geographic diversity, experienced case introduction from pilgrims returning from the Islamic Republic of Iran, followed by widespread community transmission. The National Command and Operations Centre, established through civilian and military partnership, was critical in fast tracking logistics, information gathering, real-time reporting and smart lockdowns, coupled with a massive cash support programme targeting the poorest sections of society. Cases peaked in June 2020 but the health system was able to cope with the excess workload. Since then, although testing rates remain low (\u3e 300 000 cases confirmed to date), case fatality rates have stabilized, and with 6300 deaths, Pakistan seems to have flattened the COVID-19 curve.Conclusion: Despite notable successes in controlling the pandemic, several weaknesses remain and there are risks of rebound as the economy and educational systems reopen. There is continued need for strong technical and programmatic oversight, linked to civic society engagement and working with religious scholars to ensure nonpharmacological intervention compliance

Characterization of regional hydrological drought using improved precipitation records under multi-auxiliary information

Drought is a complex natural hazard that has been recurrently occurred in many regions across the globe. Therefore, precise drought characterization and its regional monitoring are key challenges for advanced water management and hydrological research. In this research, we provided a novel method to improve annual average time series data for the Standardized Drought Index (SDI)-type drought monitoring tools. We proposed multi-auxiliary information-based estimation strategy that improves annual moving average/total precipitation time series records. Therefore, we incorporated a minimum and maximum temperature as auxiliary variables under multi-auxiliary regression estimator. In summary, this study propagates a new drought index named: the Precision-Weighted Standardized Precipitation Index (PWSDI). We evaluated the performance of PWSDI for 10 meteorological stations in Pakistan. We found that improved estimates of temporal precipitation time series are good candidates for modelling and monitoring hydrological drought at the regional settings under SDI procedure

Ameliorating drought effects in wheat using an exclusive or 2 co-applied rhizobacteria and ZnO nanoparticles

Simple Summary Wheat is a vital source of food, and its production is increasingly threatened by drought episodes. Moreover, its cultivation under water deficit situations along with zinc deficient soils is a major concern of declined wheat grain quantity and quality. Drought-linked changes in nutrient use efficiency, photosynthetic mechanisms, and chemical composition of wheat plants ultimately led to poorer harvest. Therefore, we aimed to understand the drought-ameliorating and grain nutritional improving effects in wheat by rhizobacteria (Azospirillum brasilense) and ZnO nanoparticles (NPs) under various growth stage-based drought stress episodes. Rhizobacteria colonized the host plant rhizosphere and provided growth promotion and stress amelioration. ZnO NPs were recognized as a potential water and zinc deficiency alleviator, and general growth promoter by triggering nitrogen metabolism, chlorophyll synthesis, membrane integrity, and grain zinc biofortification activities. Physio-biochemical observations indicated significantly higher positive effects under co-application over the sole use of either microbial or nanomaterials. Based on our research, it was concluded that co-applied Azospirillum brasilense and ZnO NPs generally increase wheat productivity under drought episodes with low operational cost to growers. Further, plausible synergistic physiological enhancement by NPs and rhizobacteria interaction may contribute towards sustainable wheat crop management under abiotic stresses. Drought is a major abiotic factor and affects cereal-based staple food production and reliability in developing countries such as Pakistan. To ensure a sustainable and consistent food supply, holistic production plans involving the integration of several drought mitigation approaches are required. Using a randomized complete block design strategy, we examined the drought-ameliorating characteristics of plant growth-promoting rhizobacteria (PGPR) and nanoparticles (NPs) exclusively or as a combined application (T-4) through three stages (D-1, D-2, and D-3) of wheat growth (T-1, control). Our field research revealed that Azospirillum brasilense alone (T-2) and zinc oxide NPs (T-3) improved wheat plant water relations, chlorophyll, proline, phenolics and grain quality, yield, and their allied traits over the stressed treatments. Specifically, the best outcome was observed in the combined treatment of PGPR and ZnO NPs (T-4). Interestingly, the combined treatment delivered effective drought mitigation through enhanced levels of antioxidants (15% APX, 27% POD, 35% CAT, 38% PPO and 44% SOD) over controls at the grain-filling stage (GFS, D-3 x T-1). The 40% improvements were recorded under the combined treatment at GFS over their respective controls. Their combined usage (PGPR and ZnO NPs) was concluded as an effective strategy for building wheat resilience under drought, especially in arid and semi-arid localities

Infant and Young Child Feeding Practices among Mothers in Lahore, Pakistan: A Cross-Sectional Study

Background: Inadequate child feeding practices lead to malnutrition, higher under-five mortality rates and adverse effects on quality of life. This study aimed to assess the breastfeeding and complementary feeding practices of mothers as well as the influence of various sociodemographic factors on them in local families of Lahore. Methods: This is a cross-sectional, descriptive study. It was conducted in CMH (Combined Military Hospital), Lahore in 2018. It comprises a sample of 203 mothers with children of at least two years of age, from various urban areas of Lahore. The subjects were selected on the basis of the inclusion criteria. Mothers with psychiatric illnesses and children with congenital anomalies were excluded from the study. Mothers were approached in the paediatric outpatient departments of four tertiary care hospitals of Lahore. Responses were recorded using a modified version of the Action Contre La Faim (ACF) questionnaire. Independent sample t-test and chi-square test were applied for analysis of the data. Results: Early initiation of breastfeeding within one hour from birth was observed in 83.3% children. Most children were administered colostrum (69.5%). The rate of exclusive breastfeeding for the first six months was 45.3%.  A child was being breastfed 8.21 ± 6.67 (mean ± SD) times a day. Maternal educational status, total number of adults in a household, and access to free healthcare were identified as important factors influencing the practice of breastfeeding. Porridge, khichdi, eggs, fruit and yoghurt were the most frequently used complementary foods. Conclusions: A high rate of an early start of breastfeeding and a low rate of exclusive breastfeeding for at least six months were predominant in our population. Administration of colostrum was observed in approximately two-thirds of the study participants. Education of the mother, type of the family system (nuclear or combined), and access to free healthcare strongly influence the breastfeeding practices