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INDONESIA
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 3030802X     DOI : -
Core Subject : Social,
Social Sciences
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) is a scientific journal that publishes articles in the fields of humanity, social science. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: Economics, politics, Anthropology, Sociology, Psychology, Geography, Cultural and Ethical Studies, Gender and Sexuality Studies, Area Studies, Archeology, and other related fields.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol. 1 No. 2 (2023): DECEMBER" : 26 Documents clear
TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN-DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACT ON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward-looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
CHURCH MUSIC: THE CONNECTION BETWEEN FRIEDRICH NIETZSCHEŽS QUOTATION 'WITH NO MUSIC, LIFE WOULD BE AN ERROR' Toni Toni; Jordi Istandar; Bayu Erlangga Cendana; Andre Sebastian; Jesica Agnesia Keren; Jonathan Salmanezer; Octa Maria Sihombing
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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The aim of this research is to provide a descriptive analysis of music that transcends the boundaries of Friedrich Nietzsche's philosophy, particularly in relation to church music. The study focuses on church music as both a form of worship and a discipline. Qualitative research methods were employed, with data gathered from literature, secondary sources, and published journals that discuss music, Friedrich Nietzsche, and church music. The results indicate that music has a significant role in church music and as a scientific discipline. It is viewed as part of Friedrich Nietzsche's philosophy, which aims to demonstrate the centrality of music in the axiological thermality of worship spaces and daily life practices.
Taxation in the Modern Economy: An In-Depth Analysis of Policy Frameworks, Economic Implications, and Strategic Approaches for Sustainable Financial Development Caroline Caroline; Siti Sumiati; Ahmad Rizani; Loso Judijanto; Novianty Djafri
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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This paper delves into the pivotal role of taxation in shaping the intricate dynamics of the contemporary economic landscape. Focusing on the imperative of sustaining financial development, the analysis emphasizes the importance of effective tax policies. The study thoroughly examines diverse tax policies, unraveling their multifaceted dimensions and scrutinizing their direct and indirect impact on economic agents, wealth distribution, and overarching financial stability. In the pursuit of equitable growth, the analysis navigates through the complexities of various taxation strategies, assessing their potential to bridge socioeconomic gaps. The study actively engages with the challenges presented by modern taxation systems and identifies opportunities for refinement and innovation. The paper considers global economic dynamics that influence and shape contemporary tax structures in a world characterized by evolving economic paradigms. Real-world case studies are integrated, providing practical insights into the application and consequences of different tax policies. Drawing on economic theory, rigorous policy analysis, and empirical observations, the paper seeks to contribute substantially to the ongoing discourse on designing and implementing effective tax systems. By synthesizing insights from diverse perspectives, the objective is to provide a holistic understanding of taxation's pivotal role in fostering economic prosperity. In this comprehensive exploration, the paper aims to deepen scholarly understanding and offer valuable insights for policymakers, economists, and practitioners grappling with the complexities of taxation in the modern era.
CRITICAL DISCOURSE ANALYSIS AND CULTURE OF SEKEPENG DANCELIFE Nova Lady Simanjuntak; Evan Wardiannata; Jonathan Salmanezer; Jasmine Ambun Sintalegawa; Sapta Lelunu; Apri Yardi; Wika Dwi Darma
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
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Skepeng or Lawang Skepeng dance is a custom of the Ngaju Dayak tribe in Central Kalimantan, which is a wedding dance. This dance is only used for traditional events at weddings, a kind of silat game (main manca in Dayak language) to welcome guests of honor or the bride's entourage. This dance is relevant as a literary discussion as it contains local, national and global cultural values as part of an intercultural peace space as well as a point of reflection on the values of loyalty. This research uses a data search method on secondary sources as qualitative research. The results showed that the philosophy of this Lawang Sakepeng tradition is to keep a family life away from various obstacles, hindrances and disasters. This tradition is a proof that he can make the family proud by keeping the brave bachelor.
KARUNGUT FOR THE DAYAK COMMUNITY OF CENTRAL KALIMANTAN AS A MEANS OF PRESERVING REGIONAL ARTS Ropikha Lidia Silap; Gea Octavilla; Nia Olivia; Jesica Agnesia Keren; Maria Veronica; Natanael Yehezkiel Mamarimbing; Andre Sebastian
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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Abstract

Karungut is a traditional art originating from the Dayak culture of Central Kalimantan in the form of songs or chants such as rhymes or poems that contain morals or messages of encouragement to build the Ngaju Dayak community. The types of Karungut in Central Kalimantan are Karungut Deder, Karungut Traditional, Karungut Modem. This research is a qualitative research with data collection through literature review. The literature review contained in it includes: previous research and analysis of Karungut. The purpose of Karungut is used in welcoming ceremonies, traditional events and weddings or in regional art performances. Karungut is one of the cultures in Central Kalimantan that has existed for a long time and is still preserved by the Dayak people. The Karungut singers create lyrics that tell about the outpouring of the heart, love, advice, to the story of one's life. Currently, Indonesian society faces challenges related to the value of Pancasila in the life of the nation and state, from this art culture can be used as a tool to grow Pancasila values in the lives of people, especially the Dayak people in Central Kalimantan.
BETWEEN SUSTAINABILITY AND REGULATION: LEGAL PERSPECTIVES ON THE IMPORT AND SALE OF SECOND-HAND CLOTHING IN INDONESIA Wafiya, Wafiya
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): DECEMBER
Publisher : Adisam Publisher

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This article explored the legal challenges surrounding the import and sale of second-hand clothing in Indonesia, focusing on the intersection between sustainability goals and regulatory frameworks. The research aimed to analyze the tension between the environmental benefits of reuse practices and the strict prohibition stipulated in Indonesian trade regulations, particularly Article 47 paragraph (1) of Regulation of the Minister of Trade No. 40 of 2022. Employing normative juridical methods supported by statute and conceptual approaches, the study investigated both domestic and international legal norms, including WTO principles and sustainable development goals (SDGs). The findings revealed a legal paradox: while importing second-hand clothing supported circular economy practices and reduced textile waste, it was simultaneously deemed illegal under the prevailing laws, creating regulatory inconsistency. The article argued for a more balanced legal reform that aligned trade policy with sustainability imperatives, promoting legal certainty and environmental responsibility. This research contributed to the broader discourse on green lawmaking in developing countries and underscored the importance of harmonizing domestic regulations with global sustainability commitments.

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