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Full-Text Articles in Social and Behavioral Sciences

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty Aug 2022

Analisis Perubahan Tarif Progresif Pajak Penghasilan Orang Pribadi Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Ditinjau Dari Azas Keadilan, Fitria Arianty

Jurnal Administrasi Bisnis Terapan (JABT)

The Progressive Tax Rates that apply to Individual Taxpayers in Indonesia have undergone several changes, the most recent being the enactment of the Tax Regulations Harmonization Law (UU HPP) which will take effect from the 2022 Fiscal Year. can better realize the principle of justice and improve taxpayer compliance. The purpose of this study is to describe the impact of progressive rate changes in the calculation of Income Tax Article 21 and to analyze how the principle of justice is applied in the progressive tax rate changes. The research methodology used in this research is descriptive analysis, collecting data obtained …


Benetton’S (In)Equality: A Semiotic Reading, Hianly Muljadi, Sonny Angjaya, Joanna Deborah Aug 2022

Benetton’S (In)Equality: A Semiotic Reading, Hianly Muljadi, Sonny Angjaya, Joanna Deborah

Paradigma: Jurnal Kajian Budaya

United Colors of Benetton, or UCB, has been using its advertisements to deliver positive messages and values that the clothing company represents. This article analyzes one of the photographs in Benetton’s campaign for their Spring Summer Collection of 2018. The campaign, which consists of some photographs by Oliviero Toscani, raises the theme of equality of gender and ethnicity. It shows various photographs of both female and male models from different ethnicities. However, it is found that there is one photograph that shows inconsistency with the very value that Benetton wants to convey through their campaign. Based on the semiotic analysis, …