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PERBEDAAN PERLAKUAN PPN ATAS PENGKREDITAN PAJAK MASUKAN BAGI WAJIB PAJAK YANG MASIH DALAM MASA PRA PRODUKSI DENGAN WAJIB PAJAK YANG SUDAH BERPRODUKSI Widjaja, Gunawan; Abadi, Songga Aurora; Wicaksono, Deny
Integrative Perspectives of Social and Science Journal Vol. 2 No. 03 Juli (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

The tax system in Indonesia adheres to the principle of “Self Assessment,” whereby taxpayers' calculations of their tax withholding, payment, and reporting obligations are considered accurate until a Tax Audit Order is issued by the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia. Furthermore, tax treatment in Indonesia must reflect fairness for every person (taxpayer) as mandated by Article 28D paragraph (1) of the 1945 Constitution, and the hierarchy of laws and regulations below it must not conflict with the 1945 Constitution. This is expected to create legal certainty and a business-friendly environment, ultimately improving the welfare of Indonesian citizens through increased state revenue from the tax sector for national development and fostering a healthy business climate. The researcher will conduct a case study on the differences in VAT treatment of input tax credits for taxpayers who are still in the pre-production phase and taxpayers who are already in production, using a normative legal approach in the research. The objective of this research is to examine the application of VAT treatment by minimizing “gray areas” and “multiple interpretations” of a provision in legislation, thereby creating legal certainty that is fair and just. It is hoped that the results of this study will create conditions where tax regulations do not conflict with higher-level regulations, thereby avoiding harm to taxpayers.
Application of the Multi-Threading Method and Python Script for the Automate of Network Wicaksono, Deny; Soewito, Benfano
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i6.16345

Abstract

In recent times, there has been a noticeable surge in the inclination towards the implementation of network automation solutions. This trend is driven by the objective of optimizing network availability within the context of hybrid data center networks, which are becoming increasingly prevalent. Reliability, performance, scalability, and minimal resource overhead are crucial solution design characteristics that significantly impact the decision- making process regarding adoption. Recent research has shown that 90% of network outages happen because of human factors and 69% of respondents manage their network with manual method. That high human error of up to 90%, occurs when configuring network devices using manual method. These problems had a negative impact on the functioning of the organization and were harmful to the user. In this research, we investigate solutions to reduce network outage that caused human error using network automation using the Python programming language and multi-threading method. This network automation will reduce configuration time, eliminate human error, and significantly increase efficiency. The aim of this research is to investigate the efficacy of network automation using Python and multi-threading to reduce network outages.The method used in this research is a parallel or multi-tread execution process method using GNS3 as network simulator. Based on experimental results, the multi- thread automation approach is significantly faster than both the serial automation method (67 seconds) and the manual method (248 seconds), this method requiring only 41 seconds to configure all Cisco router devices. If you're looking for speed, look no farther than the multi- thread automation approach, which is 6 times quicker than the manual method and 3.7 times quicker than the serial automation approach. The findings of this study have substantial and immediate implications for the ability of network engineers to speed up the configuration of networks and lower the rate of human error in doing so.