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All Journal KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Jurnal DIALEKTIKA : Jurnal Ilmu Sosial
Ridwan Rahmawan
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax Analysis In The Distribution Of Inheritance: A Study Of Regulation And Implementation In Indonesia Agung Satryo Wibowo; Rommy Hardyansah; Didit Darmawan; Risman; Ridwan Rahmawan
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 22 No. 3 (2024): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v22i3.486

Abstract

Abstract This study analyzes the taxation arrangements in inheritance in Indonesia, particularly the tax obligations arising from the transfer of the testator's assets to the heirs. Inheritance involves movable and immovable assets that can become tax objects such as the Fees on Acquisition of Land and Building Rights (BPHTB) and Income Tax (PPh) on income from inherited assets. This research uses a normative legal approach to examine regulations such as Article 4 Paragraph (3) and Article 2 Paragraph (1) of the Income Tax Law, which regulate the imposition of taxes on undivided inheritance. The results show that strategies such as document consolidation, utilization of tax technology, and transparent reporting can improve heirs' compliance with tax obligations. In addition, the disclosure of financial information through the Common Reporting Standard (CRS) and Automatic Exchange of Information (AEoI) emphasizes the importance of reporting inheritance in the Annual Tax Return (SPT). By understanding the basis of tax imposition, correct reporting, and repayment mechanism, heirs can manage inheritance wisely and reduce the risk of conflict and legal sanctions. Keywords: Heirs, Income tax, Inheritance, Inheritance regulation , Land and building tax Taxation, Tax reporting
Adverse childhood experiences (ACEs) and Bullying Behavior Tendencies among Senior High School Students Angelina Dyah Arum; Ridwan Rahmawan; Syafyra, Dwi Wana
KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Vol 12 No 2 (2025): Vol. 12 No. 2 (2025): KONSELI : Jurnal Bimbingan dan Konseling (E-journal)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/0v0kn047

Abstract

Bullying among adolescents remains a critical issue in educational settings, with growing evidence suggesting that adverse childhood experiences (ACEs) contribute significantly to aggressive behavior. This study aimed to examine the correlation between ACEs and bullying behavior among senior high school students. Using a quantitative correlational design, data were collected from 145 students aged 15–18 through purposive sampling. Researcher-developed Likert-type scales were used to measure ACEs and bullying behavior, with validity and reliability analyses ensuring psychometric robustness. Statistical analysis using Pearson’s product-moment correlation revealed a strong and significant positive relationship between ACEs and bullying behavior (r = .874, p < .01), with ACEs accounting for 76.3% of the variance in bullying tendencies (R² = .763). Descriptive findings further confirmed that students with higher ACE scores were more likely to engage in bullying, indicating a consistent pattern across analytical levels. These results underscore the importance of trauma-informed school interventions and early detection strategies to address the psychological roots of adolescent aggression.
Co-Authors Agung Satryo Wibowo Angelina Dyah Arum Didit Darmawan Iye, Risman Rommy Hardyansah Syafyra, Dwi Wana