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"Since social responsibility has become public issue, private sectors especially businesses which are represented by corporations, are demanded to be more respectful and to fulfill the need of public sector, as one of their stakeholder. Businesses' purpose is no longer only to provide goodsfservices and to maximize the financial profit, but more than that, also to get involved to support the society for a better social environment. Nowadays, known corporate social responsibilities are limited only to create jobs, maximize profit, pay taxes, and obey the law or any other standards. But there are part of social responsibilities that many corporations do not realize, that is philanthropic responsibility or making charitable contributions. The contributions could be social investments or just incidental contributions.The problem that arise i s tax system, since income tax in Indonesia do not accommodate philanthropic responsibility as a deduction of income or tax credit, because it is assumed that charitable contribution is not directly connected to the effort of getting, maintaining, and collecting income. Using descriptive research method, the author g ave a comprehensive description about corporate philanthropic responsibility, and searched how the tax system should accommodate the corporate charitable contributions as a deduction of income or a tax credit.The result of the research showed that by permitting the charitable contribution as a deduction of gross income, it could become an incentive for corporations to perform their philanthropic responsibility. On the other hand, it will also lighten up the burden of the government in providing public goods regarding to social community development in the whole territory of the country. There are needs for revision in perception and a unity in point of view about philantropic responsibility for both the government and corporations, in order to achieve prosperity fo all levels of community, without leaving each functions and main obligations."

"The writing titled "Contribution of Subject Writing on students was conducted based on the importance of writing ability for students...."

"Peserta PBPU nonaktif per Juli 2021 mencapai 16,6 juta, 3,3 juta lebih banyak dari pada Desember 2019. Data Laporan Pengelolaan Program Tahun 2020 menunjukkan pada tahun 2019 BPJS Kesehatan memiliki 224.149.019 peserta terdaftar JKN sedangkan pada 2020 berkurang sebesar 1.687.113 peserta. Penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi kepatuhan peserta mandiri dalam membayar iuran JKN di masa pandemi Covid-19. Penelitian ini berbentuk narrative unsystematic review dengan pendekatan kualitatif. Pencarian artikel menggunakan basis data GARUDA Kemdikbud dan Google Scholar. Hasil pencarian ditemukan 7 artikel terseleksi berdasarkan kriteria inklusi dan eksklusi. Pada penelitian ini ditemukan bahwa tingkat kepatuhan peserta berkisar antara 25,9-69%. Dari ketujuh artikel tersebut didapatkan bahwa peserta yang patuh membayar iuran JKN adalah peserta yang memiliki pendidikan tinggi, pendapatan tinggi, persepsi positif terhadap pelayanan kesehatan, bekerja, berpengetahuan cukup, berkemauan membayar tinggi, dan memiliki kecenderungan tinggi untuk mengimitasi kelompok rujukan. Pengetahuan menjadi faktor signifikan yang berhubungan dengan kepatuhan membayar iuran JKN. BPJS Kesehatan diharapkan untuk dapat lebih massif melakukan berbagai upaya edukasi melalui media sosial dengan melibatkan influencer sebagai brand ambassador untuk meningkatkan pengetahuan peserta JKN akan pentingnya kepatuhan membayar iuran JKN.

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Inactive PBPU participants as of July 2021 reached 16.6 million, 3.3 million more than in December 2019. Data for the 2020 Program Management Report shows that in 2019 BPJS Kesehatan had 224,149,019 registered JKN participants, while in 2020 it was reduced by 1,687,113 participants. This study identifies the factors that affect the compliance of independent participants in paying JKN contributions during the COVID-19 pandemic. This research is in the form of a narrative unsystematic review with a qualitative approach. Search for articles using the GARUDA Kemdikbud database and Google Scholar. The search results found 7 selected articles based on inclusion and exclusion criteria. In this study, it was found that the compliance level of participants ranged from 25.9–69%. From the seven articles, it was found that participants who obediently pay JKN contributions are participants who have a higher education, a high income, a positive perception of health services, work, have sufficient knowledge, are willing to pay high, and have a high tendency to imitate referral groups. Knowledge is a significant factor related to compliance with paying JKN contributions. BPJS Kesehatan is expected to be able to more massively carry out various educational efforts through social media by involving influencers as brand ambassadors to increase the knowledge of JKN participants about the importance of compliance with paying JKN contributions.

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"Tulisan ini menganalisis pertimbangan hukum dalam Putusan Pengadilan Negeri Medan Nomor 861/Pdt.G/2019/PN.Mdn yang memerintahkan PT Asuransi Asoka Mas untuk membayar ganti kerugian (klaim) kepada CV. Benua Swadaya Makmur, ditinjau dari prinsip Insurable Interest dan Contribution. Tulisan ini disusun dengan menggunakan metode penelitian doktrinal. Penelitian ini menyoroti bahwa sengketa terjadi karena objek pertanggungan memiliki dua asuransi dari perusahaan berbeda dan objek tersebut bukan milik CV. Benua Swadaya Makmur. Oleh karena itu, penelitian lebih lanjut diperlukan untuk mengevaluasi penerapan kedua prinsip ini. Hasil penelitian menunjukkan bahwa penerapan prinsip Insurable Interest telah sesuai, mengingat hubungan hukum antara tertanggung dan objek pertanggungan. Namun, penerapan prinsip Contribution dalam putusan hakim dinilai kurang tepat. Sebaiknya, prinsip Contribution diterapkan dengan membagi tanggung jawab antara kedua perusahaan asuransi yang menanggung objek pertanggungan, untuk mencerminkan keadilan dan proporsionalitas dalam pengelolaan klaim asuransi.

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This paper analyzes the legal considerations in the Medan District Court Decision No. 861/Pdt.G/2019/PN.Mdn, which ordered PT Asuransi Asoka Mas to pay compensation (claims) to CV. Benua Swadaya Makmur, as examined through the principles of Insurable Interest and Contribution. The study employs a doctrinal research method to assess the issues at hand. It highlights that the dispute arose because the insured object was covered by two insurance policies from different companies and was not owned by CV. Benua Swadaya Makmur. Therefore, further analysis is required to evaluate the application of these principles. The findings reveal that the application of the principle of Insurable Interest was appropriate, given the legal relationship between the insured party and the insured object. However, the application of the principle of Contribution in the court’s decision was deemed inadequate. It is recommended that the principle of Contribution be applied by allocating liability between the two insurance companies covering the insured object, thereby ensuring fairness and proportionality in claim management."

"Penelitian ini bertujuan untuk membantu dan memberikan gambaran kepada pihak manajemen Hotel XYZ untuk memilih program pensiun yang tepat bagi karyawan Hotel XYZ. Selain itu juga bertujuan agar program pensiun karyawan yang dibentuk atau dipilih dari DPLK dapat memberikan nilai manfaat yang diharapkan tanpa memberatkan keuangan perusahaan. Dikarenakan belum adanya program pensiun yang dikelola dan diikuti oleh Hotel XYZ, penelitian ini diperlukan sebagai bagian dari pemenuhan tanggung jawab perusahaan kepada karyawan dan pemerintah, hal ini sesuai dengan amanat Undang-Undang Republik Indonesia Nomor 11 Tahun 1992 tentang Dana Pensiun, serta Undang-Undang BPJS No.24 Tahun 2011 tentang Badan Penyelenggara Jaminan Sosial (BPJS). Hasil penelitian ini menunjukan pihak manajemen Hotel XYZ memerlukan pengikutsertaan tambahan program pensiun karyawan selain program pensiun BPJS. Perusahaan juga dianjurkan mengikutsertakan karyawan dalam program jaminan hari tua BPJS. Selain itu penelitian ini juga menunjukan adanya selisih kekurangan nilai manfaat yang cukup besar khususnya bagi karyawan dengan sisa waktu bekerja dibawah 15 tahun, nilai manfaat yang diperoleh dari pengikutsertaan karyawan tidak sesuai dengan nilai manfaat yang diharapkan. Solusi dan saran diberikan mengenai penyelesaian agar nilai manfaat yang diterima karyawan dapat sesuai dengan nilai manfaat yang diharapkan. Selain itu juga diberikan solusi dan saran mengenai potongan iuran dan jumlah iuran yang dibebankan agar setiap karyawan menerima nilai manfaat yang diharapkan.

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This study aims to help and provide an overview to the management of Hotel XYZ to form and choose the right pension program for XYZ Hotel employees. The aim of this research is that the employee pension plan which is eventually formed or selected from the DPLK can provide the expected value of benefits without overloading the financial aspects of the company. Due to the absence of a pension program managed and followed by the XYZ Hotel this research is very much needed as part of fulfilling company responsibilities to employees and the government. In accordance with the Law of the Republic of Indonesia Number 11 of 1992, Labor Law No.13 of 2003, also the BPJS Law No.24 of 2011. Based on the research, the management of the XYZ Hotel requires the inclusion of an additional employee pension program in addition to the BPJS pension program. Companies are also encouraged to include employees in the BPJS old-age insurance program. The results of the study also show that there is a difference in the lack of substantial benefit values, especially for employees with the remaining time working under 15 years, the value of benefits obtained from employee participation is not in accordance with the value of expected benefits. The author provides solutions and suggestions in the final chapter regarding the settlement so that the value of benefits received by employees can be in accordance with the value of the expected benefits. The author also provides solutions and suggestions regarding contribution contributions and the amount of contributions charged so that each employee receives the expected value of benefits."