Legal Review of Allowances and Calculation of Income Tax (PPh) for Members of the House of Representatives from A Justice Perspective

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Income is one of the tax objects used as the main income for the state. Income tax (PPh) is imposed on tax subjects based on income in the form of salaries, wages, honorariums, allowances, or other forms of payment received by domestic tax subjects as a consequence of the work, position, or services performed, received or obtained during the tax year. The obligation to pay PPh is inherent in individuals according to the principle of personal responsibility. This principle is in line with the provisions of the Law on Income Tax Number 7 of 1983 in conjunction with Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax. However, according to Government Regulation (PP) Number 80 of 2010 and Minister of Finance Regulation (PMK) Number 262/PMK.03/2010, Income tax Article 21 for members of the House of Representatives (DPR) are borne by the Government, not borne by members of the House of Representatives as taxpayers. This paper studied whether the income tax of article 21 members of the House of Representatives borne by the State is in accordance with the principle of justice as a personal responsibility and how the mechanism of imposition of income tax article 21 for members of the House of Representatives is concerned.

Overview of Neuroplasticity in the Application of the Reverse Whole Brain Model in College Students

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Modifications applied when using Whole Brain, from the initial application of the left quadrant to the right, to the change from the right quadrant to the left. The formulation of research questions; What is the modified form of the Whole Brain model?, What are the learning outcomes obtained from the use of the modified Whole Brain model? Can the results obtained from the use of modified Whole Brain models be used as tangible evidence of neuroplasticity?. The researcher used a quantitative descriptive design. This design illustrates how the Reverse Whole Brain Model was used based on the respondents. The researcher uses a questionnaire to collect research data. The questionnaire was developed by the researcher using Slavin’s (1995) Theory of Effectiveness. Researchers also used the Trail Making Test as a data collection instrument. TCR (Respondent Achievement Level/Tingkat Capaian Responden) was used to analyze the questionnaire data. TMT-A was analyzed using parametric tests, and TMT-B was analyzed using nonparametric tests. The Reverse Whole Brain model is considered effective in teaching and learning. The results show that the application of this model in the Listening and Speaking II class is considered an appropriate learning model. It also concluded that the students experience neuroplasticity.

Role of Artificial Intelligence for Modern Organizations Based on Tacit, Explicit, And Reusable Knowledge Resources: A Discussion

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Organizational knowledge management, including human resource management, is the most important mechanism for increasing organizational performance and hence the performance of business. Employees are the most valuable resource, determining a company’s success and growth and enabling its competitiveness in the international market. This article theoretically examines the essential characteristics of organizational knowledge management and the relationship between business performance and human resource management, incorporating artificial intelligence and explicit, tacit, and reusable knowledge. The study demonstrates how organization-wide management of tacit, explicit, and reusable knowledge, including human resource management, can help companies leverage the know-how, skills, competencies, and valuable knowledge of their employees for the company’s development and success. Effective organizational knowledge management is essential for achieving company goals. Organizations should focus on managing explicit and tacit knowledge, as well as ensuring that this knowledge can be reused efficiently. Doing so enhances employee effectiveness by providing access to relevant knowledge and skills, which expands competencies and, in turn, improves overall business performance.

Analog Vs Digital Signals: A Comparative Analysis of Their Roles in Modern Electronics

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Modern electronic and communication systems rely fundamentally on signal processing techniques, where information is represented in either analog or digital form. This study provides a structured comparison between these two signal categories, focusing on their operational behavior, performance characteristics, and practical relevance in contemporary technology.

Analog signals describe physical quantities in a continuously varying manner, offering high fidelity representation of natural phenomena. However, their susceptibility to noise and distortion limits their efficiency in complex systems. Conversely, digital signals represent information in discrete levels, typically binary form, which enhances stability, accuracy, and compatibility with computational systems.

The paper discusses the strengths and limitations of both signal types and highlights their combined use in modern hybrid electronic architectures.

Structural Breaks and Crime Dynamics in Guyana: A Longitudinal Analysis of Serious Crimes, 1990-2025

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Crime and violence remain persistent structural challenges in Guyana, with important implications for governance, public safety, and socioeconomic development. This study examines long-term serious crime dynamics in Guyana from 1990 to 2025 using a quantitative longitudinal design. The analysis integrates descriptive statistics, trend regression, structural break analysis (Bai–Perron), and category-level decomposition to assess overall crime trends, differences across offence types, and the relative contribution of each crime category to aggregate crime patterns. Data were obtained from the Guyana Bureau of Statistics and include major offence categories such as murder, manslaughter, rape, wounding, burglary, larceny, arson, and other offences. The results indicate that total serious crime does not follow a statistically significant linear trend over time, but instead exhibits pronounced temporal fluctuations and distinct structural shifts around 1994, 2012, and 2017. Property-related offences dominate the crime structure, accounting for 86.92% of total recorded crime, compared with 11.66% for violent crime and 1.41% for other offences. Burglary and larceny emerge as the primary drivers of aggregate crime variation, while violent offences such as murder and manslaughter remain comparatively stable over time. Structural break analysis further reveals that different crime categories experience shifts at different points in time, reflecting heterogeneous underlying dynamics. Overall, the findings show that changes in total crime are largely driven by property-related offences rather than uniform changes across all crime types, highlighting the importance of category-specific analysis in understanding long-term crime patterns in Guyana.

Implementation of Co-Curricular Activities in Fostering Entrepreneurial Motivation Through the Local Wisdom of Glutinous Rice Vinegar Fermentation in Vocational High Schools (SMK) in Tayan Hulu District

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Background: Co-curricular activities in Vocational High Schools (SMK) serve as a strategic vehicle for contextual and meaningful entrepreneurship learning. Glutinous rice vinegar fermentation, as a local wisdom of the Dayak community in Tayan Hulu District, holds significant cultural and economic value as a medium for entrepreneurship education grounded in local potential.

Objectives: This study aims to describe the implementation of co-curricular activities based on glutinous rice vinegar fermentation, to analyze the partial effect of co-curricular implementation (X₁) and local wisdom of fermented vinegar (X₂) on students’ entrepreneurial motivation (Y), and to test their simultaneous effect in three SMKs in Tayan Hulu District, Sanggau Regency, West Kalimantan.

Methods: The study employed a quantitative approach with a descriptive-associative design. A total of 57 Grade XI students were selected using proportional random sampling from a total population of 238 students at SMKN 1 Tayan Hulu, SMKS Kristen Agape Patria Sosok, and SMKS Bina Utama Sosok. Data were collected through questionnaires that had been tested for validity and reliability, and analyzed using multiple linear regression, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²).

Findings: Results revealed that all instrument items were valid (rₜₑₐₙₔₑ > rₜₐᵇₗₑ = 0.2162) and reliable (Cronbach’s Alpha: X₁ = 0.688; X₂ = 0.725; Y = 0.704). Data were normally distributed (sig. = 0.200 > 0.05) and free from multicollinearity (VIF = 1.114 < 10). Partially, co-curricular implementation had a significant effect on entrepreneurial motivation (sig. = 0.021 < 0.05; H₁ accepted), whereas local wisdom alone did not have a significant effect (sig. = 0.089 > 0.05; H₂ rejected). Simultaneously, both variables had a positive and significant effect (F = 6.287; sig. = 0.004; H₃ accepted) with Adjusted R² = 0.159.

Conclusion: Co-curricular activities based on the local wisdom of glutinous rice vinegar fermentation are proven effective in fostering students’ entrepreneurial motivation, particularly when implemented in a planned, systematic manner rooted in local cultural values. More sustained program development is needed for the influence of local wisdom to become statistically detectable.

Piodalan Caremony As the Implementation of Dewa Yadnya in the Life of Hindus in Bali

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Provide a clear and concise summary of the study, including: purpose, methods, key findings, and main conclusions. ​Piodalan is one of the sacred ceremonies in Balinese Hinduism that serves as an implementation of Dewa Yadnya, namely a sacred offering dedicated to Ida Sang Hyang Widhi Wasa and His manifestations. This study aims to analyze the philosophical meaning of the Piodalan ceremony, describe its implementation in the daily life of Hindus, identify the Hindu literary sources underlying its practice, and examine the challenges and solutions related to its preservation in the modern era. This study employs a qualitative descriptive method using a library research approach. Data were collected through the review of books, scientific articles, Hindu scriptures, and other relevant literature. The findings indicate that Piodalan is not merely a religious ritual but also embodies spiritual, social, cultural, and ecological values reflected in the concept of Tri Hita Karana, which emphasizes harmonious relationships between humans and God (parhyangan), among fellow humans (pawongan), and with the natural environment (palemahan). The implementation of Piodalan involves a series of ceremonial stages supported by various offerings (banten) as symbols of devotion and gratitude. Furthermore, the ceremony is grounded in Hindu teachings contained in Lontar Sundari Gama, Catur Marga, and Sruti and Smrti literature. However, modernization and globalization have posed challenges, including declining spiritual understanding among younger generations, reduced community participation in ngayah activities, and environmental concerns regarding ceremonial materials. Therefore, strengthening religious education, promoting community participation, and implementing environmentally sustainable practices are essential strategies to preserve the meaning and continuity of the Piodalan ceremony in contemporary Hindu society.

Reproductive Toxicity Effect of Isocycloserum 9.2% w/w DC on Earthworm, Eisenia fetida

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A laboratory study was conducted to find out the reproductive toxicity of Isocycloserum 9.2% w/w DC formulation on the inbred earthworm test species Eisenia fetida maintained in the laboratory.  A preliminary range finding experiment was performed with concentrations of 50, 100, 250, 500 and 1000 mg/kg dry artificial soil of Isocycloserum 9.2% w/w DC. Based on the results of the range finding study, a full-fledged main experiment was conducted with concentrations of 50, 100, 250, 500, 750 and 1000 mg/kg dry artificial soil of Isocycloserum 9.2% w/w DC. Results of the main experiment revealed that there were no biomass changes observed in treated groups when compare to control group, indicating no adverse effects on growth or physiological condition. Similarly, cocoon production and juvenile emergence of earthworm were not significantly affected at any tested concentration of Isocycloserum 9.2% w/w DC, demonstrating that the test chemical does not have any potential adverse effect on the reproductive ability of earthworm.

A Contrastive Cognitive Semantic Analysis of The Verb “Consider” In English and Vietnamese

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This study explores the polysemous nature of the English verb “consider” and its Vietnamese equivalents through the lens of Cognitive Linguistics, specifically drawing upon conceptual metaphor theory and the image schema framework. While English utilizes “consider” as a versatile “container” verb for various mental processes, Vietnamese requires a more granular lexical system that reflects specific cognitive and physical source domains. By analyzing authentic data from English – Vietnamese corpora and dictionaries, the research identifies several key metaphorical extensions: thinking is seeing (e.g., xem xét), evaluation is weighing (e.g., cân nhắc), and social orientation (e.g., đoái hoài). The findings reveal a significant cognitive divergence: whereas English emphasizes a “Rational-Linear”” model of mental labor, Vietnamese prioritizes an “Embodied-Relational” model. In Vietnamese, the act of “considering” is consistently anchored in physical experience and social harmony, moving from the pragmatic balancing of resources (liệu cơm gắp mắm) to the validation of personal worth through visual recognition (đoái hoài). The study concludes that these linguistic differences are not mere lexical curiosities but are deeply rooted in distinct cultural worldviews. These insights have practical implications for contrastive semantics, translation studies, and second language acquisition (SLA), particularly for Vietnamese learners of English who struggle with the lack of one-to-one equivalence in mental state verbs.

Screening, Identification, and Medical-Psychological Services for Domestic Violence Survivors in Inpatient Primary Health Centers in Kendari City

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Background: Domestic violence is a public health problem with physical, psychological, and social consequences.

Objective: This study aimed to analyze the role of healthcare workers in screening, identifying, and providing medical and psychological services for domestic violence survivors at inpatient primary health centers in Kendari City.

Methods: This qualitative descriptive study used in-depth interviews, observation, and documentation involving 16 informants. Data were analyzed thematically using NVivo.

Results: Screening was mainly conducted through clinical observation and trust-based communication rather than consistent use of standardized tools. Identification relied on visible injuries, recurrent psychosomatic complaints, and private anamnesis. Medical care was prioritized, while psychological support was limited by the absence of psychologists, restricted counseling rooms, and uneven training.

Conclusion: Domestic violence screening and identification at primary health centers remain reactive and insufficiently standardized. Strengthening SOPs, healthcare worker training, referral pathways, and psychological support services is needed.