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All Journal Orbital: Jurnal Pendidikan Kimia Fortunate Business Review
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Chemistry Economics, Econometrics & Finance Education

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PENERAPAN PERMENKEU NO. 09/PMK.03/2021 TENTANG INSENTIF PAJAK UNTUK WAJIB PAJAK TERDAMPAK PANDEMI COVID’19 PADA YAYASAN KASIH KEPRI: bahasa indonesia Nabela; Vanomy, Afrianti Elsye; lubis, syarif hidayah lubis; hardi bahar
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

The Indonesian government issued PMK No. 09/PMK.03/2021 at the beginning of 2021 valid until June 2021 and extended again until December 2021, the purpose of the Minister of Finance was passed is to help Taxpayers affected by Covid'19 through PPh 21 DTP Tax incentives (Government Borne Tax) during the Covid-19 Pandemic struck. Many parties have suffered losses as a result of the ongoing pandemic. The results of a survey conducted by the Ministry of Finance in 2021 show that the use of tax incentives is dominated by taxpayers most affected by the pandemic, namely 47% in the trade sector, 19% in the manufacturing sector, and 7% in the construction sector. the rest are other sectors. This Permenkeu is a breath of fresh air that can help employees at the Kasih Kepri Foundation, which is engaged in the world of education as a Taxpayer in income tax incentives (PPh 21). This study aims to find out the application of Minister of Finance Regulation No.09/PMK.03/2021 concerning tax incentives for taxpayers affected by the 2019 Corona Virus Disease pandemic at the Kasih Kepri Foundation. In this study using a qualitative approach with a descriptive study. The method used in this research is a case study. The selection of informants in this study used a purposive sampling technique. The selection of informants for this study are; Head of the Foundation, Head of School and Deputy Head of School. The results of this study indicate that the Kasih Kepri Foundation still needs to conduct outreach to permanent and non-permanent employees in order to increase all employees' understanding of the tax incentives imposed by the Government to support the implementation of PMK No. 09/PMK.03/2021. whereas in terms of implementing the tax administration of the self-assessment system which includes calculations, deposits and reporting of PPH 21 at the Kasih Kepri Foundation, conformity has been found with PMK 09/PMK.03/2021
Curriculum Reconstruction Based on Graduate Profile to Strengthen Managerial Competence in the Chemistry Education Study Program Farwati, Ratna; Siti Marfu’ah; Riska A Syahputri; Rohana Asmawati; Nabela; Ummu Kalsum
Orbital: Jurnal Pendidikan Kimia Vol. 9 No. 2 (2025): Orbital: Jurnal Pendidikan Kimia
Publisher : Chemistry Education Department of Education and Teaching Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ojpk.v9i2.31469

Abstract

The alignment of the Chemistry Education Study Program curriculum structure at UIN Raden Fatah Palembang with the graduate profile as educational institution managers was evaluated in this study, and recommendations for curriculum reconstruction based on the graduate profile were developed. Despite growing demands for graduates who can take managerial roles in educational institutions, little empirical evidence exists on how undergraduate chemistry education curricula allocate credits, learning experiences, and assessment to develop managerial competence — this study addresses that gap. A qualitative case study approach was employed, in which curriculum documents, tracer study data, questionnaires, and interviews were analyzed for data triangulation. Of the total 146 credits in the curriculum, only 16 credits were found to explicitly support managerial competencies. The tracer study (n = 165 respondents) indicated that 16.4% of alumni were employed in educational institution management. A mismatch was identified between the formulation of graduate profiles and the allocation of curricular content, along with limited implementation of project-based learning and managerial internships. Recommendations were proposed, including: (1) the inclusion of courses on educational management and leadership; (2) the strengthening of project-based learning and MBKM internships within managerial pathways; (3) the application of authentic assessment and portfolio evaluation to measure managerial competence; and (4) the development of a phased blueprint for curriculum reconstruction. To our knowledge, this study’s novel contribution lies in empirically linking curriculum mapping, alumni tracer outcomes, and pedagogical practice to produce a context-specific, phased blueprint and concrete recommendations for a graduate-focused chemistry curriculum.
Co-Authors Hardi Bahar lubis, syarif hidayah lubis Ratna Farwati, Ratna Riska A Syahputri Rohana Asmawati Siti Marfuah, Siti Ummu Kalsum Vanomy, Afrianti Elsye