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EKSISTENSI MASYARAKAT ADAT DI TENGAH REVOLUSI INDUSTRI 4.0 Hafsah Aqilla; Denta Amelia; Fatiya Rahmah; Arif Budi Abraham; Faizi Faizi
Aceh Anthropological Journal Vol 6, No 1 (2022)
Publisher : Department of Anthropology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/aaj.v6i1.5873

Abstract

In the last decade, the discussion around the fourth industrial revolution which emphasizes on the automation of all aspects of life has increased. The fourth industrial revolution, which is synonymous with technological sophistication, gives us an idea of a futuristic reality and this is certainly inseparable from large-scale development that must be encouraged. Even so, in the midst of seemingly relentless development, there is a group of people who seem to be deliberately distancing themselves and sticking to customs and traditions. Therefore, despite today's development narrative which is still centered in urban areas, it is important to see the industrial revolution 4.0 that we are experiencing today from the perspective of a group of people who are often referred to as Indigenous Peoples. In addition to fighting against urban hegemony, this paper also tries to question the meaning of development and the fourth industrial revolution and its implications for different stakeholders. Indigenous peoples respond to this situation by trying to create a concept of a rival economy against a growth economy with predatory characteristics. This competitive economy is referred to as the Nusantara Economy and prioritizes drastic emphasis on production-consumption activities (degrowth) as well as local, collective and community-based ownership of living space (the commons).Abstrak: Dalam satu dekade terakhir, perbincangan seputar revolusi industri 4.0 yang menekankan pada otomatisasi semua lini kehidupan kian meningkat. Revolusi Industri 4.0 yang identik dengan kecanggihan teknologi memberikan kita gambaran akan realitas yang futuristik dan hal tersebut tentunya tidak terlepas dari pembangunan skala besar yang harus terus digenjot. Meski begitu, di tengah pembangunan yang seakan tanpa henti, ada sekelompok masyarakat yang seperti dengan sengaja menjauhkan diri dan tetap berpegang teguh pada adat dan tradisi. Di tengah narasi pembangunan hari ini yang berpusat di urban, rasanya penting untuk melihat revolusi industri 4.0 yang sedang kita alami hari ini dari kacamata sekelompok masyarakat tadi yang sering disebut juga Masyarakat Adat. Selain melawan hegemoni perkotaan, tulisan ini juga mencoba untuk mempertanyakan kembali apa makna pembangunan dan revolusi industri 4.0 serta implikasinya terhadap berbagai aktor yang berbeda. Masyarakat Adat merespons situasi ini dengan mencoba menciptakan suatu konsep ekonomi tanding terhadap ekonomi pertumbuhan yang berkarakter pemangsa. Ekonomi tanding ini disebut sebagai Ekonomi Nusantara dan mengedepankan penekanan kegiatan produksi-konsumsi secara drastis (degrowth) serta kepemilikan ruang hidup secara lokal, kolektif dan berbasis komunitas (the commons).
Manajemen Perpajakan di Perusahaan Pallet Kayu: Studi Kasus PT XYZ Denta Amelia; Anindyta Najwa Mirani; Muhammad Syahreza Putra; Puti Syifa Imani; Siti Aliyah Salsabila; Ferry Irawan
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.750

Abstract

Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, companies implement tax management to minimize the tax burden paid to the government by the company. Tax management also aims to avoid sanctions in the form of criminal sanctions or administrative sanctions. Therefore, the activities are implemented by many companies, including PT XYZ which operates in the field of processing raw materials in the form of wood. The aim of this research is to find out how tax management is implemented in the timber sector, as well as the implementation of company tax obligations. The research results show the following results. First, PT XYZ has implemented tax management well and has not violated applicable regulations. Second, PT XYZ applies the calculation of PPh Article 21 using the net method. Third, there is an underpayment of VAT because it is easier for companies to redistribute the lack of funds. Fourth, the company also applies the calculation of PPh Article 23 which imposes a tax rate on rental goods. Fifth, the company calculates its corporate income tax using the bookkeeping method. Regarding PPh 25, payment is made in installments to reduce the burden of paying taxes in full and directly.