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All Journal Jurnal Program Magister Ilmu Sosial Universitas Tanjungpura Jurnal Kebijakan Kesehatan Indonesia Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Biosaintifika: Journal of Biology & Biology Education Unes Law Review MAT-EDUKASIA ComTech: Computer, Mathematics and Engineering Applications JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Bina Manajemen HUKUM BISNIS Jurnal Surya Teknika Business Economic, Communication, and Social Sciences Journal (BECOSS) Jurnal Media Ekonomi PIPER TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan Jurnal Telkommil Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Paradigma Akuntansi Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse) Journal Evidence Of Law Edumatica: Jurnal Pendidikan Matematika Jurnal Informatika Sewagati Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah) Jurnal Ilmiah Administrasi Publik Lentera Negeri
Yohanes Yohanes
Fakultas Keguruan Ilmu Pendidikan Universitas Terbuka
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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KONSTRUKSI PENGAMPUNAN PAJAK PAJAK PENGHASILAN (PPh) Pasal 23 DI INDONESIA Tjoa, Robby; Yohanes, Yohanes; Tajib, Eddy
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Tax plays a crucial role as a primary instrument in supporting national development, serving as one of the main pillars of state revenue. Among the various tax instruments, Income Tax (PPh), particularly Article 23 (PPh 23), holds significant importance because it governs the withholding of tax on income derived from capital, services, rent, and certain types of rewards or appreciation. The implementation of PPh 23 is intended to ensure fairness, expand the tax base, and prevent tax evasion through third-party withholding mechanisms. However, in practice, challenges remain regarding the effectiveness and compliance of PPh 23, especially due to differing interpretations of taxable objects and the lack of awareness among taxpayers. To address these issues, the tax amnesty policy has emerged as an essential fiscal instrument aimed at improving voluntary compliance, expanding the taxpayer database, and strengthening the legal construction of PPh 23. Indonesia has previously implemented this policy through Law Number 11 of 2016 concerning Tax Amnesty, which provided an opportunity for taxpayers to disclose unreported assets with the promise of certain benefits and legal certainty. This study employs a normative legal research method with a statutory and conceptual approach to analyze the regulatory framework of Income Tax Article 23 in relation to tax amnesty. The objective is to explore how tax amnesty contributes to enhancing taxpayer compliance and reinforcing the legal certainty of PPh 23 enforcement within Indonesia’s tax system. Keywords: Construction, Tax Amnesty, Income Tax Article 23
Analisis Peran Badan Kesatuan Bangsa dan Politik dalam Merawat Kerukunan Masyarakat di Kabupaten Sintang, Kalimantan Barat Yohanes, Yohanes; Rochmawati, Ida; Juliana, Ari
Jurnal Ilmiah Administrasi Publik Vol. 9 No. 2 (2023): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap/2023.009.02.9

Abstract

Indonesia, which is diverse in social, cultural, economic and political settings at regional, national and global levels, requires the strength of harmony as social capital. The aim of this research is to explain the effectiveness of the role of the Kesbangpol Agency in maintaining community harmony in Sintang district. The research method used is qualitative, case study. Data collection techniques use interviews, observation and document study. The data analysis technique uses inductive interactive analysis. The research results show that there are three effective roles of the Kesbangpol agency. The role of efficiency is manifested in the vision, mission and program of community harmony in fostering ideology and national insight in the context of political dynamics in areas with various ideological challenges in border areas. The role of balance can be seen from the adaptation and collaboration of the Kesbangpol Agency with various agencies in maintaining harmony and preventing social, political and economic conflicts in the dynamics of SARA conflicts and economic and social problems during the Covid 19 pandemic in border areas. The anticipatory role is manifested in the ability to anticipate early on social, economic and political conflicts related to SARA, resulting in social control and the creation of early vigilance, preventing the spread of conflicts related to SARA that occurred in the last five years in Sintang district. In order for the Kesbangpol Agency's role to be more effective in maintaining harmony, it is necessary to strengthen its early detection capabilities as well as team and program collaboration to expand the realization of the harmony conscious village program throughout the Sintang district and continuously develop ideology and national insight for the community as well as strengthening the ideology of Pancasila and nationalism in border area.
Penyelesaian Perkara Terhadap Pelaku Tindak Pidana Pembunuhan di Pengadilan Militer II-11 Yogyakarta Agustin, Riana; Yusrial, Yusrial; Yohanes, Yohanes
Journal Evidence Of Law Vol. 5 No. 1 (2026): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v5i1.2273

Abstract

Penelitian ini bertujuan untuk menganalisis penyelesaian perkara tindak pidana pembunuhan yang dilakukan oleh oknum anggota TNI di Pengadilan Militer II-11 Yogyakarta, serta mengkaji faktor penyebab terjadinya tindak pidana tersebut. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan studi kasus, didukung oleh data primer dan sekunder yang dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa tindak pidana pembunuhan berencana terjadi akibat konflik emosional yang dipicu oleh hubungan terlarang antara pelaku dan ibu korban, serta adanya penolakan dari korban yang memicu dendam pelaku. Proses penyelesaian perkara dilakukan melalui mekanisme hukum pidana militer, dimulai dari penyelidikan, penyidikan, penuntutan hingga persidangan. Dalam putusannya, majelis hakim menyatakan bahwa seluruh unsur Pasal 340 KUHP telah terpenuhi, sehingga pelaku dijatuhi pidana penjara serta sanksi tambahan berupa pemecatan dari dinas militer. Penelitian ini juga menemukan adanya kendala dalam proses pembuktian, terutama dalam menghadirkan saksi akibat trauma psikologis. Dengan demikian, penegakan hukum dalam perkara ini telah berjalan sesuai dengan ketentuan yang berlaku, meskipun masih terdapat hambatan dalam praktiknya.
Profil alexithymia mahasiswa ditinjau dari jenis kelamin dan usia Yohanes, Yohanes; Ifdil, Ifdil; Khairati, Annisaislami
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991950

Abstract

Penelitian ini bertujuan untuk menganalisis alexithymia pada mahasiswa berdasarkan usia dan jenis kelamin. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode deskriptif. Penelitian ini melibatkan 309 mahasiswa dari berbagai perguruan tinggi di indonesia yang dipilih menggunakan teknik simple random sampling. Data dikumpulkan menggunakan skala alexithymia yang terdiri dari dimensi Kesulitan mengidentifikasi perasaan atau Difficulty Identifying Feelings (DIF), Kesulitan mendeskripsikan perasaan atau Difficulty Describing Feelings (DDF), dan berpikir berorientasi eksternal atau Externally-Oriented thingking (EOT). Hasil penelitian menunjukkan bahwa mahasiswa laki-laki memiliki rata-rata skor alexithymia lebih tinggi dibandingkan mahasiswa perempuan. Selain itu, berdasarkan usia, kelompok mahasiswa berusia 21-24 tahun menunjukkan kecenderungan skor alexithymia yang lebih tinggi dibandingkan kelompok usia 17-20 tahun. Temuan ini mengindikasikan adanya variasi tingkat alexithymia berdasarkan karakteristik demografis mahasiswa, sehingga layanan konseling di perguruan tinggi perlu diarahkan pada penguatan literasi emosional mahasiswa.
Co-Authors Abdillah, Marco Ade Susanti Agustin, Riana Ahmad Jurnaidi Wahidin Aldi, Jupri Amir Hamzah Andres Dharma Nurhalim Anita Susilawati Anuar, Kaspul Arga, Vincensius Aryo Sasmita Augustpaosa Nariman Augustpaosa Nariman Awatif, Awatif Bekti Palupi Cahyono, Fajar Tri Destiani, Anisya Restu Dimas Pramita Nugraha Donara, Geovanny Elwi Danil Ependi, Rinto Fajri, Aidil Fakhri, Fakhri Farhan, M Alif Fatiya, Fatiya FEBRIANTI, MEIRISKA Fitmawati Fitmawati Gusstafri, Haji Habeahan, Hosea Habli, Mustafa Hakim, Hasanul Hamali, Sambudi Hamidi, Yulis Handayani, Morelia Nurul Handika, Roki Harahap, Muhammad Alhafih Harefa, Cahayu Prildana Henny Hendarti Herdianto, Dimas Nur Heri Siswanto Herlina Kurniawati Hidayati Rais Hilwan Yuda Teruna Hutabarat, Veronica Wijaya Ida Rochmawati, Ida Ifdil Ifdil Ignatius Roni Setyawan Ihsan, Yaser Ilham, Robby Aprilo ishar, muh Istiqomah Rahmawati Iwan Kurniawan Jayadi Jayadi Jefryanto, Gusmardani Jefryanto, Gusmardani Johanes Johanes, Johanes Juliana, Ari Khairati, Annisaislami Khairul Anwar Legisnal Hakim Lubis, Fahri Asrizal Lukman, Luvenia Andrius Lutfan Lazuardi Madina, Virginaya Flara Marliana, Nana Meta Fitri Rizkiana mubarok, ikhsan Muftil Badri Mughiroh, Hayatul Muhammad Firman Annur Muhammad Jainuri Munandar, Putra Aris Nainggolan, Johannes Riomanto Nani Mulyati Narabewa, Ario Nazhifah, Nazhifah Ningrum, Alieffia Farda Nuriyadi, Nuriyadi Panggabean, Surta MD Pindo Evans Manuel Damanik Polim, Vincent Pramija, Syafirman Prasetyo, Brian Agung Cahyo Pratama, Zikra Mulya Prilianto, Danuardi Restu Purnawan, Trio Puspita, Shandy Puspitasari, Tari Okta Putra M, Rachel Pramana Putra Partomuan, Putra Putra, Ivan Fadillah Putri, Yolanda Eka R Sudarwo, R Rafif, M. Attar Rafil, Rafil Rafizan, Rafizan Ramadani, Cici Rasyid, Kurniawan Ridwansyah, Arrijal Romy Romy Roni, Guido Salsabila, Sofia Putri Salsabilla, Putri Annisa Saputra, Agus Saputri, Anggraini Dwi Sari, Imelia Satriardi Satriardi Shofiah , Laila Nur Sinaga, Markus Siregar, Erikson Sri Wahyuni Sukatin, Sukatin Sunny Ineza Putri Sutanta Sutanta, Sutanta Tajib, Eddy Tarigan, Eigiya Nina Thamrin, Agus Theresia Gunawan Tjoa, Robby Wanda Wanda Wenny, Wenny Wijaya, Sidiq Nugraha Wulan Dari, Wulan Yuhelson Yuhelson Yulianto, Evon Yusrial Yusrial