The purpose of this study was to determine the attitude of the correctional advisor towards correctional clients at the Bapas Kelas I in Palangka Raya. For this type of research, the research method used is a qualitative method which seeks to describe the actual situation in the field where the observations were made. Sources of data obtained from interviews and observations of five informants who are correctional advisors with certain age criteria and the work experience of the informants while serving as correctional advisor. From these data sources, it was found that the attitude of the correctional advisor towards the correctional client refers to attitude indicators such as the cognitive aspect, namely the assessment of the correctional advisor to the correctional client is an individual who is lost and is having problems so that in the end they had to deal with the law. In the affective aspect, it is implemented into various emotions such as sad, happy, angry, etc., these emotions arise after the correctional advisor carries out guidance with the correctional client. Then the cognitive aspect is implemented into action resulting in the attitude of the correctional advisor when helping the problem solving process of the correctional client.
Aplikasi e-form adalah fasilitas pelaporan pajak yang diperkenalkan oleh Direktorat Jenderal Pajak pada tahun 2017. Penggunaan e-form terbatas hanya untuk pelaporan pajak wajib pajak orang pribadi formulir SPT 1770, 1770 S, dan wajib pajak badan 1771. Terbitnya PP No. 23 Tahun 2018 Tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu, mengatur penurunan tarif PPh Final UMKM menjadi 0,5% efektif berlaku pada bulan Juli tahun 2018. Oleh karena itu, penelitian ini bertujuan untuk mengetahui apakah penggunaan e-form dan penerapan PP No. 23 Tahun 2018 dalam pelaporan SPT Tahunan wajib pajak orang pribadi pengusaha yang terdaftar di KPP Pratama Praya telah sesuai dengan peraturan perundang-undangan perpajakan yang berlaku. Penelitian ini adalah penelitian deskriptif. Berdasarkan hasil penelitian dapat disimpulkan bahwa penggunaan e-form dan penerapan PP No. 23 Tahun 2018 dalam pelaporan SPT Tahunan wajib pajak orang pribadi pengusaha yang terdaftar di KPP Pratama Praya telah diterapkan dan digunakan sesuai dengan peraturan perundang-undangan perpajakan yang berlaku.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.