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Priviet Social Sciences Journal
Published by PRIVIETLAB
ISSN : 2798866X     EISSN : 27986314     DOI : 10.55942/pssj
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
PSSJ: Priviet Social Sciences Journal is an open access, monthly peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Social Sciences. PSSJ is published twelve a year. Publisher of Open Access Journals & Books designed to make it easy for worldwide researchers to discover leading-edge scientific research. Working closely with the global scientific community has been at the heart of our book and journal publishing activity. With a portfolio including journals, books, conference proceedings, we focus on Social Sciences and many more. PRIVIETLAB also publishes on behalf of other scientific organizations and represents their needs and those of their members. With worldwide impact, we support researchers, librarians and societies in their endeavours. PRIVIETLAB is an international center for supporting distinguished researchers, teachers, scholars and students who are researching various areas of Business, Science, and Technology. PRIVIETLAB wishes to provide good chances for academic and industry professionals to discuss recent progress in various areas of Business, Science, and Technology. PRIVIETLAB organizes many international conferences, symposia and workshops every year, and provides sponsor or technical support to researchers who wish to organize their own conferences and workshops.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022): September 2022" : 4 Documents clear
Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach Nendi Juhandi; Syarifuddin Lakasse
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): September 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.625 KB) | DOI: 10.55942/pssj.v2i2.167

Abstract

The Indonesian government to meet its expenditure needs, requires a definite source of funds every year. Sources of funds for the Indonesian government, among others, are obtained through non-tax revenues and tax revenues. The calculation of income tax in the year for taxpayers is based on the financial statements. Fiscal profit or loss is prepared based on commercial profit or loss which has been adjusted to tax regulations through reconciliation, the reconciliation will result in fiscal improvement. The use of the selection method for calculating income tax article 21 for employees can be one of the applications of taxation methods permitted by the Directorate General of Taxes which can be useful in saving from the tax burden borne by the company. The Company recognizes deferred tax assets only to the extent that it is probable that sufficient taxable profit will be available so that the deductible temporary differences can be utilized (PSAK No. 46, par. 24), or if sufficient taxable profit will be available to compensate the balance. Compensable fiscal loss.
Analysis of E-Commerce data breach and theft Rodiatun Adawiyah; Muhammad Arif Prasetyo; Hanuring Ayu; Raymond Septiyan; Steven Leonardy; Michael Calvin
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): September 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.868 KB) | DOI: 10.55942/pssj.v2i2.168

Abstract

The development in the field of E-commerce is something that is very important for our country today. E-commerce is not only advancing the country in the field of electronics, but this development can also be felt in other fields such as: Economics, and also the field of Education. However, it is not the only benefit that we can feel from these developments. There are things that can be very detrimental to us if we are not careful enough in the development of this E-commerce technology. Oneaofatheamostaimportant thingsato watch outafor is the breach of individual data/identity leakage that can be carried out by irresponsible parties in the E-commerce sector. Even though there are already articles of the ITE Law Article 32 Paragraphs 1, 2, and 3 which regulate the theft of personal data, the crime of theft still occurs in Indonesia. We can see examples of this crime from several similar crime cases, such as: The case of data leakage of 91 million accounts on Tokopedia in May 2020 and the case of data leakage of Cermati and Lazada involving 2.9 million accounts at the end of 2020.
Juridical analysis of violence threats through electronic systems: Decision Study Number 82/PID.SUS/2021/PN.LWK Iwan Setiawan; Tres Kumar; Graha Kusala; Rio Natanael Sitindaon; Muhlizar Muhlizar
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): September 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.419 KB) | DOI: 10.55942/pssj.v2i2.169

Abstract

Rapid changes in society, the economy, and culture have resulted from the advancement of information and communication technology. Information technology is currently a two-edged sword, because, in addition to improving welfare, progress, and human civilization, it is also an effective means of committing illegal acts. The lack of human resources prepared to use information technology, both intellectually and psychologically, has made the complexity of information technology a tool that is easy to use as a criminal medium, or has influenced the birth of new things in everyday life. The approach method of reviewing the problem studied in terms of legal science and conducting an analysis of the legal norms and regulations that apply in laws and regulations based on primary, secondary, and tertiary legal materials is used in this study. to make conclusions based on the data collected during the study. The occurrence of criminal acts of threats of violence carried out through the electronic system, namely the short message service (SMS), is specifically influenced by psychological and sociological factors, and generally occurs as a result of the perpetrators' lack of legal awareness in social life. If the elements of criminal responsibility are met, criminal responsibility for the perpetrators of these crimes can be sought. The application of the law against perpetrators of criminal acts of threats of violence via short message services (SMS) was found to be in accordance with legal procedures based on trial facts in the study of the decisions examined. The defendant's actions, according to the panel of judges, settled the elements of Article 45 b Amendments to Law No. 11 of 2008 on Information and Electronic Transactions by Law No. 19 of 2016
Analysis of financial statements in small and medium enterprises based on SAK - ETAP Pasaribu, Marsaulina P.L.; Suherman, Asep
Priviet Social Sciences Journal Vol. 2 No. 2 (2022): September 2022
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v2i2.137

Abstract

The purpose of this study was to 1) find out the obstacles faced by the DRM Workshop in presenting financial reports, and 2) Assist the DRM Workshop in presenting financial reports based on SAK ETAP. The presentation of financial statements in a company is very important to do, because from these financial statements we can find out that our company is making a profit/loss. The research method used is descriptive analysis method, which is a writing method that utilizes qualitative data and is described descriptively, and the data used is primary data, because the data is obtained directly from the results of interviews with the DRM Workshop owner, namely in the form of information on the presentation of the DRM Workshop financial statements. The DRM workshop recording financial statements is still very simple, only limited to the total of expenses and income. The DRM workshop has not recorded financial statements in accordance with SAK ETAP. Constraints that affect the DRM Workshop have not implemented financial reports according to SAK ETAP, namely because of educational background, DRM Workshop considers financial reports to be less important, and there is still a mix of business and personal finances.

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