Pages

Exercise the Flexibility of the Torso Dynamically

Exercise the Flexibility of the Torso Dynamically
a) Objective: to train the flexibility of the torso muscles
b) How to do: (1) Put your hands on your waist, then bend your body to the left and right 8 counts (2) Hands above the head, palms tightly, arms straight, bend the body to the left side and as much as 2 × 8 counts ( 3) Put your hands on your waist and turn left and right 2 × 8 counts (4) Hands over head, palms tight, arms straight, rotate left and right 2 × 8 counts.

Exercise hip flexibility
a) Objective: flex the hip joint and muscles
b) How to do: (1) First stand up straight, legs together and arms straight above your head (2) Then swing your arms down by bending your hips, then move your hands over your head (3) Movement this is done alternately from top to bottom and vice versa 5 × 8 count.

Exercise the flexibility of the knee joint
a) Objective: to enforce the knee joint
b) How to do: (1) First stand straight, then place one foot in front and the other foot behind where the knee of the front leg is bent (2) Both palms are flat on the floor, parallel to the front foot (3) Then pull the hips down repeatedly using the position of the feet (4) This movement is carried forward and back (2 × 8 count

Static flexibility exercises
Static fatigue training is to stay in a position for a certain period of time
1) Static knee joint flexibility exercises
a) Objective: train the flexibility of the knee joint muscles
b) How to do: (1) Stand up straight, place one foot in front and bend your legs back straight, hands touch the floor, hold 8 counts (2) Turn over, feet that were straight gentian bent, hold 8 counts
2) Static back and thigh muscle exercises are static
a) Purpose: to train the flexibility of the back and thigh muscles
b) How to do: (1) Stand straight, legs straight together, bend your body so that your hands touch the floor hold 8 counts (2) Stand up straight, legs tightly straightened, bend your arms holding your ankles, kiss your knees, hold 8 counts

3) Exercise static back muscles flexibility.
a) Objective: to train the flexibility of the back muscles
b) How to do: (1) Stand straight, legs straight together, bend your body until your hands touch the floor, hold 8 count. (2) Stand up straight, legs straight together, bend your arms holding the ankles, kiss the knees, hold 8 count.

4) Exercise
a) Objective: to train the flexibility of the back muscles
b) How to do Sleep on your back, legs open and knees bent, feet flat on the floor, palms on the sides of the ears, elbows pointing up. (2) Raise your body by rejecting both hands so that they are straight and the legs are also straightened together. Maintain the kayang position for 8 counts

Balance Training
Balance is maintaining the body from a pressure or burden on the body in a state of being still or in motion. This balance exercise can be done by reducing or reducing the pedestal area. Balance training is an exercise / form of posture in a balanced state both in standing, sitting, and squatting.

Balance training lifts one leg up from the air.
1) Objective: train the strength of leg muscles, back and arms, and maintain balance.
2) How to do: a) Sleep on your back, legs open and knees bent, feet flat on the floor, palms on the sides of the ears, elbows pointing up. b) Lift your body by rejecting both arms to the straight and both legs are also straightened together (the position of the shadow). c) Lift one leg straight up, keep the position for 8 counts. d) Do it with a different kind of old feet.

Dynamic Tapping Exercises for Developing Relaxation

Dynamic Tapping Exercises for Developing Relaxation
3) Squat to lift the body
a) Purpose: to exercise arm muscle strength.
b) How to do: (1) The initial stance of squatting, legs slightly open, hands flat on the floor between the thighs approaching the knees, and arms straight. (2) Touch of the thighs to the inside close to the elbows (3) Lift both legs slowly up until it is loose and the floor, the elbows can serve as a support on the thigh. (4) Hold this movement as long as possible.

4) Walk face down with your hands
a) Purpose: to exercise arm and shoulder muscle strength
b) How to do: (1) This exercise is done in pairs, one person walking with the palm of the hand, while the partner helps by holding up his legs. (2) This exercise is done repeatedly and alternately with a distance of 10 meters
Abdominal muscle strength training (sit ups)
1) Purpose: to exercise arm and shoulder muscle strength.
2) How to do: a) Early supine sleep attitude, knees bent, fingers intertwined behind the head, and ankles held by friend. b) Lift your body up to a sitting position, hands still behind your head. c) The body is lowered back to the initial attitude. d) This movement is repeated as many times as possible.

Back muscle training (back up)
1) Purpose: to train the strength of the back muscles
2) How to do: a) The initial attitude of sleeping face down, both legs tightly stretched backwards, hands with fingers intertwined placed behind the head, ankles held by a friend b) Lift the body up until the chest and stomach position no longer touch the floor, hands still behind the head. c) Body lowered back) This movement is repeated as many times as possible.

Flexibility training
Flexibility is the ability of a person to carry out maximum movement in space without significant obstacles.
There are (2) two flexural exercises movement techniques, namely dynamic flexibility and static flexibility.

Dynamic Tapping Exercises
Dynamic fatigue exercises are various patterns of simple swinging and spinning movements aimed at developing freedom and smoothness of movement. Examples of movements in dynamic flexibility exercises: rotate arms, swing legs, rotate neck, and rotate waist. The exercises are really for developing relaxation, improving blood circulation, and presenting exercises such as light warm up. to the initial attitude.

1) Dynamic neck flexion training
a) Objective: train the flexibility of the neck muscles.
b) How to do: (1) Tilt the head left and right, touch the left ear to the left shoulder and right ear to the right shoulder do 2 × 8 counts (2) Move the head down, chin touches the chest, and move it to back to look up do as much as 2 × 8 count (3) Look head to the right and left do as much as 2 × 8 count (4) Turn the head to the left and right side. One round of 4 counts do a movement of 2 × 8 counts.

2) Dynamic shoulder joint flexibility exercises
a) Objective: to train the joints and shoulder muscles and expand shoulder movements
b) How to do: (1) First stand up straight, legs are shoulder width apart, and hands are at the sides of the body (2) Then spread both arms straight sideways, then rotate the arms from starting to rotate slowly then quickly and round from small then enlarged (3) This movement is done starting from the movement of turning the arm towards the right as many as 8 counts, then continuing with the turning of the arm towards the left as much as 8 counts.

Benefits of Physical Fitness

Benefits of Physical Fitness
Coordination
Coordination is the ability of a person to integrate different body movements into one effective movement. The ability to coordinate the body can be trained by bouncing the ball against the wall with the right hand and catching it again using the left hand. In essence, coordination exercises require strong instinctual abilities as well as high concentration.

Balance
Balance is the ability to control organs and nerve muscles so that they can control body movements properly. One sport that relies on the ability to balance is gymnastics and beautiful jumping.
Physical exercises that are useful for practicing balance include candlelight exercises, walking on wooden blocks, and standing with your hands as a support.

Accuracy
Accuracy is the ability to control movements according to the target. Bowling and archery are branches of sports games that rely on accuracy.
Some exercises that can be done to train accuracy or accuracy include throwing a ball at a certain basket or target.

Reaction
Reaction is a person's ability to respond to stimuli or stimuli provided by others. The form of physical fitness training to practice the accuracy of reactions is throwing the ball.

Benefits of Physical Fitness
The following are the benefits obtained from physical fitness which include:
Improve blood circulation and the working system of the heart.
Increase stamina and strength of the body so that the body becomes more energetic.
Having the ability to recover organs from the body right after exercise.
Having the right body response.
Reducing the risk of obesity.
Prevents heart disease.
Reduces high blood pressure.
Overcoming depression.
Avoid osteoporosis "bone loss".
Various Types of Physical Fitness Exercises
The Following Are Various Kinds of Physical Fitness Exercises

Physical Fitness Training
The main purpose of physical fitness training is to maintain and improve the level of physical fitness. The elements of physical fitness related to the concept of physical fitness in daily life consist of strength, flexibility and balance.
Forms of strength training, flexibility, and balance that can be done in an easy and inexpensive way, but produce maximum fitness if done correctly, regularly, and for a long period of time.

Strength
Strength is the ability of the body's muscles to contract to generate tension against a prisoner. The form of training that is suitable for developing strength is resistance exercises where we have to lift, push or pull a load. The burden can come from our own limbs (external resistance).
For good results, resistance training must be maximal to withstand the load and the weight must gradually gain weight in order to increase muscle development. Forms of exercise include: lifting barbells, dumbbells, weight training (weight training), and training with tools using spring (spring divices).
Muscle strength is a very important component to improve overall physical condition. The strength benefits for the body are:
As a driving force for every physical activity,
As a protector from possible injury
Strength will make people run faster, throw or kick farther and more efficiently, hit harder, and can help strengthen joint stability.
Strength training with our own body weights (internal resistance) include:

Exercises for arm muscles
1) Push up (face down push up body)
a) Purpose: to exercise arm muscle strength.
b) How to do: (1) Sleep on your stomach, legs closed together straight back with your feet resting on the floor. (2) Both palms are flat on the floor beside the chest, fingers facing forward, elbows bent. (3) Raise your body upward until your hands are straight, while your head, body and legs are in a straight line. (4) The body is lowered again by bending the arms, while the position of the head, body and legs stays straight without touching the floor. (5) This movement is repeated until it is not strong.

2) Pull up (hanging up the body)
a) Purpose: to exercise arm muscle strength.
b) How to do: (1) Initial attitude: depends on a single bar, the distance of both hands shoulder width apart, the position of the palm facing towards the head, both arms straight. (2) Lifting the body upward until the chin is above the bar. (3) The body is lowered again by straightening the arms, while the position of the head, body and legs remains straight. (4) This movement is repeated until it is not strong.

Physical Fitness Material

Physical Fitness Material
Definition of Physical Fitness
In general, the notion of physical fitness is one's ability to carry out daily work lightly and easily without feeling significant fatigue and still having spare energy to carry out other activities. Benefits of physical fitness for the body, among others. Other definitions Physical fitness is the body's ability to carry out activities without experiencing significant fatigue. This is almost the same as the understanding of physical fitness stated by Sudarno (1992: 9) that physical fitness is a condition when the body is able to perform its daily tasks properly and efficiently without experiencing significant fatigue, and the body still has good energy reserves to overcome sudden reserves and emergency ones.

Definition of Physical Fitness According to Experts
The Following Is An Understanding Of Physical Fitness According To Experts.
Prof. Sutarman
an aspect, namely the overall physical and fitness aspects (total fitness) that gives a person the ability to lead a productive life and can adjust to any appropriate physical stress.

Proff. Soedjatmo Soemowardoyo
states that physical fitness is the body's ability to adjust its bodily functions within the limits of the physiology of the environment (altitude, humidity, etc.) and or physical work with sufficiently efficient without excessive fatigue.
In general, the notion of physical fitness is one's ability to carry out daily work lightly and easily without feeling significant fatigue and still having spare energy to do other activities.

Components of Physical Fitness
The following are the components and elements of physical fitness which are divided into ten types, among which are:

Strength
Strength can be said as a condition of the body that is able to use muscles when charged to carry out an activity. Strong muscle can be achieved with strenuous exercise that is done routinely and consistently.
One way to train muscle strength is to do weight training. Some other forms of physical fitness training to train muscle strength are as follows:

Push-ups, to exercise arm muscle strength.
Crunches, training the strength of the abdominal muscles.
Squat-jump, strength training of leg and abdominal bibs.
Endurance
Endurance is a person's ability to use organs such as the heart, lungs, and so effectively and efficiently to carry out activities. In contrast to strength, endurance can be trained with light exercises such as running and jogging that are done routinely for at least 30 minutes every day.

Muscular Power
Muscle power is a person's ability to utilize maximum strength in the shortest possible time. Muscle power is related to the anaerobic system in the process of meeting energy needs.

Physical fitness exercises that can train the ability of auto power include:
Vertical jump, to train the leg muscle explosive power.
Front jump, to train the ability of the calf muscles and legs.
Side jump, train the explosive power of leg muscles and thighs.
Speed (Speed)
Speed is a person's ability to make continuous movements in the shortest possible time. This ability is very reliable in sports that require speed, such as running short distances of 100 and 200 meters. Leg muscle strength is also very influential in training the speed of movement of the human body. The main exercise to increase speed is to run 50-200 meters.

Flexibility
Flexibility refers to the effectiveness of the human body in adjusting to movements or activities that rely on the flexibility of the body. Examples of exercises that can exercise flexural strength are gymnastics, yoga, and swimming.

Agility (Agility)
Agility is a person's ability to adjust to body positions such as from front to back, or from left to right. One type of sport that relies on agility is badminton, and soccer. Some types of physical exercise that can train agility include zig-zag running and going up and down stairs.

Pseudo Motion of the Sun

Pseudo Motion of the Sun
Shifting the sun's position towards the northern hemisphere (December 22 to June 21) and the shifting position of the sun from the northern hemisphere to the southern hemisphere (June 21 to December 21) is called the daily apparent motion of the sun. So called because the sun is actually not moving. That motion is due to the earth's revolution with a tilted rotation axis.

Visible constellations that differ from month to month, constellations
The constellations are the arrangement of stars that appear from the earth to form certain patterns. The stars forming a constellation are actually not in a close location. Because the location of the stars is very far away, so when observed from the earth as if they appear close together. The constellations that we know include Aquarius, Pisces, Gemini, Scorpio, Leo, and others.
When the earth is to the east of the sun, we can only see stars that are to the east of the sun. When the earth is north of the sun, we can only see stars that are north of the sun. As a result of the earth's revolution, the stars that appear from the earth are always changing.

Christian calendar
Based on the division of longitude, which is west longitude and east longitude, the international boundary limit is longitude 180o, consequently if the east side of the 180o longitude is on the 15th, then in the western hemisphere 180th is still the 14th, as if it jumped one day. The Islamic calendar count is based on the time of the earth's revolution, where one year is 365 ¼ days.
The first Islamic calendar used was the Julius Caesar calendar or the Julian calendar. The Julian calendar is based on the interval between one spring and the next spring in the northern hemisphere. This time interval is exactly 365,242 days or 365 days 5 hours 48 minutes 46 seconds. Julius Caesar set the calendar calculation as follows.

The length of time in a year is 365 days
To accommodate excess ¼ days in each year, the length of one year is extended by 1 day to 366 days every four years. One day is added in February. Longer years a day are called leap years
To make it easier to remember, then chosen as a leap year is a year that runs out in four. Examples are 1984,2000, and others

Earth Revolution
Earth's Rotation and Revolutionary Movement
Earth is a planet, in order the planets closest to the sun are Mercury, Venus, Earth Mars, Jupiter, Saturn, Uranus, Neptune and Pluto. The earth is circulating according to its source with a rotation time of 27.9 hours and the distance of the earth's sun ± 150 million km.
The motion of the earth's rotation will affect the weather conditions on the surface of the earth, for example, during the day and night, with a change of time of ± 12 hours, for the area between 23.50 North and South Latitudes, and ± 6 months for areas around the North and South Poles, from March 21 to September 21 in the North Pole experiencing afternoon days and in the South Pole experiencing night, from September 21 to March 21 in the North Pole experiencing night and in the South Pole experiencing daytime.
The earth circulates around the sun with a revolution of 365.25 days (1 year) in an anti clockwise direction (counterclockwise) and with an average circulation speed of 18.5 miles / sec. Because the ecliptic is elliptical, the sun is one of its central points, so the distance of the earth's sun is not always fixed but it changes.
The Perihelium Point is where the earth circulates closest to the sun, occurring on December 21st. Aphelium Point is the point where the earth is farthest from the sun, occurring on June 21st. Because the earth's revolution and the tilt of the earth's axis towards the ecliptic amounted to 66.50 resulting in seasonal changes in the region which is located between 23.50 North to the North Pole and 23.50 South to the South Pole.

Impact of the Earth Revolution

Impact of the Earth Revolution
Besides rotating the Earth's axis, the Earth also made a revolutionary movement around the Sun. The motion of the Earth Revolution is the event of an object moving around the center of a particular object due to gravity. The movement of the Earth circulates around the Sun its path is not circular, but rather oval. Copernicus was the first to suggest that the Earth rotates on its axis once rounds in a day and the Earth moves around the Sun once a year.

Definition of the Earth Revolution
The Earth Revolution is the circulation of the earth around the sun. The earth's revolution is the result of a tug of war between the gravitational force of the sun and the gravitational force of the earth, in addition to the rotation of the earth on its axis or called the rotation of the earth.
When the revolution of the earth in one circle around the sun is 365¼ days. The earth evolved not perpendicular to the ecliptic plane but tilted in the same direction to form an angle of 23.50 to the sun, this angle is measured from an imaginary line connecting the north pole and south pole called the axis of rotation.

As a result of the Earth Revolution
Change in Season
The northern and southern hemisphere experiences four seasons. The four seasons are spring, summer, autumn, and winter. The following is a season table for specific times and regions in the hemisphere.

Seasons in the northern hemisphere
Spring: March 21 to June 21
Summer: June 21 to September 23
Autumn: September 23 - December 22
Winter: December 22 - March 21

The seasons in the southern hemisphere
Spring: September 23 to December 22
Summer: December 22 to March 21
Autumn: March 21 to June 22
Winter: June 21 - September 23

The Difference Between Day and Night Time
The Difference Between Day and Night Time
Between March 21 and September 23
The north pole approaches the sun, while the south pole away from the sun.
The northern hemisphere receives more sun than the southern hemisphere.
The length of day in the northern hemisphere is longer than in the southern hemisphere.
There are areas around the north pole that experience 24-hour day and there are areas around the south pole that experience 24-hour nights.
Between September 23 and March 21
The south pole is closer to the sun, while the north pole is closer to the sun.
The southern hemisphere receives more sun than the northern hemisphere.
The length of the day in the southern hemisphere is longer than the northern hemisphere.
There are areas around the north pole that experience 24-hour nights and there are areas around the south pole that experience 24-hour day.
On March 21 and December 23
The north pole and south pole are the same distance to the sun.
The northern hemisphere and the southern hemisphere receive as much sun.
The length of day and night are the same in all parts of the earth.
In the equator the sun seems to pass directly above the head.

Approach in Cooperative Learning

Approach in Cooperative Learning
Although the basic principles of cooperative learning do not change, there are several variations of the model. There are four approaches to cooperative learning (Arends, 2001). Here, each approach will be briefly outlined.

Student Teams Achievement Division (STAD)
STAD was developed by Robert Slavin and his friends at John Hopkin University and is the simplest cooperative learning approach. Teachers who use STAD, also refer to student group learning, present new academic information to students every week using verbal or text presentations. Students in a certain class are divided into groups of 4-5 people, each group must be heterogeneous, consisting of men and women, coming from various ethnic groups, having high, medium, and low abilities.
Team members use activity sheets or other learning tools to complete the lesson material and then help one another understand the lesson material through tutorials, quizzes, and each other and conduct discussions. Individually every week or every two weeks students are given a quiz. The quiz was scored, and each individual was given a developmental score. This developmental score is not based on the student's absolute score, but based on how far the score exceeds the previous average score.
Every week on a short assessment sheet or in other ways, it is announced which teams with the highest scores, students who achieve high development scores, or students who achieve perfect scores on the quizzes. Sometimes the whole team that reaches certain criteria is included in the sheet

Group Investigation
Group investigation is perhaps the most complex and most difficult model of cooperative learning to apply. This model was first developed by Thelan. In contrast to STAD and jigsaw, students are involved in planning both the topics studied and how their investigation goes. This approach requires more complex norms and class structures than a more teacher-centered approach.
In applying this group investigation the teacher divides the class into groups with 5 or 6 heterogeneous students. In some cases, groups can be formed by considering the familiarity of friendship or similar interests in certain topics. Next students choose the topic to be investigated, conducting an in-depth investigation of the chosen topic. Next prepare and present the report to the whole class.

Structural Approach
This approach was developed by Spencer Kagen and his colleagues. Although it has many similarities with other approaches, this approach emphasizes the use of certain structures that are designed to influence student interaction patterns.
The task structure developed by Kagen is intended as an alternative to traditional classroom structures, such as recitation, where the teacher asks questions to the whole class and students give answers after raising their hands and being appointed. The structure developed by Kagen requires students to work with each other in small groups and is more characterized by cooperative appreciation, rather than individual appreciation.
There are structures that are developed to increase the acquisition of academic content, and there are structures designed to teach social skills or group skills. Two well-known structures are think-pair-share and numbered-head-together, which can be used by teachers to teach academic content or to check students' understanding of certain contents. While active listening and time tokens, are two examples of structures developed to teach social skills.

Jigsaw
Jigsaw was first developed and trialed by Elliot Aronson and friends at the University of Texas, and later adapted by Slavin and friends at John Hopkins University (Arends, 2001). To see clearly the comparison between the four cooperative learning approaches or more commonly referred to as the type of cooperative learning.

Individual Responsibility Education Learning

Individual Responsibility Education Learning
This element is a direct result of the first element. If assignments and assessment patterns are made according to Cooperative Learning model learning procedures, each student will feel responsible for doing their best. The key to the success of group work methods is the teacher's preparation in the preparation of their assignments.
Effective instructors in the Cooperative Learning learning model make preparations and arrange assignments in such a way that each group member must carry out their own responsibilities so that further assignments in the group can be carried out. In the Jigsaw technique developed by Aronson for example, the reading material is divided into four parts and each student gets and reads one part. In this way, students who do not carry out their work will be clearly identified and easily. Colleagues in one group will demand it to carry out the task so as not to obstruct the other.

Face to face
Each group must be given the opportunity to meet face to face and discuss. This interaction activity will provide learners to form synergies that benefit all members. The results of the thinking of several heads will be richer than the results of the thought of just one head. Furthermore, the results of this collaboration are far greater than the sum of the results of each member.
The essence of this synergy is to respect differences, take advantage of strengths, and fill each other's shortcomings. Each group member has a different background, experience, and socio-economic background. This difference will be the main capital in the process of mutual enrichment between group members. Synergy is not just obtained in an instant, but it is a fairly long group process. Group members need to be given the opportunity to get to know and accept each other in face-to-face activities and personal interactions.

Communication between members
This element also requires that buyers be equipped with a variety of communication skills. Before assigning students to groups, teachers need to teach ways to communicate. Not every student has the expertise to listen and don't speak. The success of a group also depends on the willingness of its members to listen to each other and their ability to express their opinions.
There are times when learners need to be explicitly told about ways to communicate effectively such as how to refute the opinions of others without having to offend that person. There are still many people who are less sensitive and not wise in expressing their opinions. There is no harm in teaching students some positive expressions or refutations in finer expressions.
For example, the phrase "Your opinion is somewhat different and unique. Please explain your reasoning again, "it would be wiser than saying," Ando's opinion is strange and doesn't make sense. "Another example, the response" Hm ... it's interesting you can give that answer. But my answer is somewhat different .... "will respect others more than verdicts like," Your answer is a solution. It should be like this. ”Communication skills in this group are also a long process. Learners cannot be expected to immediately become reliable communicators in an instant. However, this process is a very useful process and needs to be taken to enrich the learning experience and foster emotional mental development of students.

Evaluation
Teachers need to schedule special time for groups to evaluate the process of group work and the results of their cooperation so that they can then work together more effectively. This evaluation time does not need to be held every time there is group work, but it can be held some time after a number of times the buyer is involved in cooperative learning activities.

The Elements of Cooperative Learning

The Elements of Cooperative Learning
The basic elements in cooperative learning are as follows (Lungdren, 1994):
Students must have the perception that they "drown or swim together."
Students must have responsibilities towards students or other students in the group, in addition to responsibility towards themselves in learning the material at hand.
Students must be of the view that they all have the same goal.
Students divide assignments and share responsibilities among group members.
Students are given an evaluation or award that will influence the group evaluation.
Students share leadership while they acquire cooperative skills while studying.
Each student will be asked individually to take responsibility for the material handled in a cooperative group.
According to Thompson, et al. (1995), In cooperative learning students learn together in small groups that help one another. Classes are arranged in groups of 4 or 6 students, with heterogeneous abilities. The purpose of heterogeneous groups is to consist of a mixture of student abilities, gender, and ethnicity. This is useful for training students to accept differences and work with friends with different backgrounds.
In cooperative learning special skills are taught in order to work well together in the group, such as being a good listener, students are given an activity sheet containing questions or assignments planned to be taught. During group work, the task of group members is to achieve completeness (Slavin, 1995).

Elements of Cooperative Learning
Learning that is done in groups does not necessarily reflect cooperative learning. Technically, it seems that the process of learning together, but sometimes it is only learning done together at the same time, but does not reflect collaboration between group members. For that to truly reflect cooperative learning, it is necessary to consider the elements of cooperative learning as follows (Jonson and Smith, 1991; Anita Lie, 2004):

Positive interdependence
The success of a work is very dependent on the efforts of each member. Journalists search and write news, edit editors, and typists type the text. This chain of cooperation continues through those who are in the printing press and delivering newspapers. All of these people work towards achieving one common goal, namely the publication of a newspaper and the arrival of the newspaper in the hands of the reader.
To create effective work groups, teachers need to arrange tasks so that each group member has to complete their own tasks so that the others can achieve their goals. In the Jigsaw method, Aronson suggests the number of group members is limited to four people and all four members are assigned to read different sections. These four members then gather and exchange information. Next, the teacher will evaluate them about the whole section. In this way, every member inevitably feels responsible for completing his tasks so that others can succeed.
Assessment is also done in a unique way. Each student gets their own grades and group scores. Group values are formed from the "contribution" of each member. To maintain fairness, each member contributes points above their average value. For example, the average value of A is 65 and this time he gets 72, he will contribute 7 points to their group's score. Thus, each student will have the opportunity to contribute group values. In addition, some disadvantaged students will not feel inferior to their peers because they also make a contribution.

Cooperative Learning Objectives

Cooperative Learning Objectives
The purpose of the cooperative learning model is that student academic learning outcomes increase and students can accept a variety of diversity from their friends, as well as the development of social skills.

Academic learning outcomes
In cooperative learning although it covers a variety of social goals, it also increases student achievement or other important academic assignments. Some experts argue that this model is superior in helping students understand difficult concepts. The developers of this model have shown that the cooperative gift structure model has been able to increase student value in academic learning and changes in norms related to learning outcomes.

Acceptance of individual differences
Another goal of the cooperative learning model is broad acceptance of different people based on race, culture, social class, ability, and disability. Cooperative learning provides opportunities for students from various backgrounds and conditions to work with interdependence on academic assignments and through the structure of cooperative gifts will learn to respect each other.

Development of social skills
The third important goal of cooperative learning is to teach students the collaboration and collaboration skills. Social skills are important for students because currently many young people are still lacking in social skills.

Basic Principles of Cooperative Learning
According to Nur (2000), the basic principles in cooperative learning are as follows:
Each group member (student) has responsibility for everything done in the group.
Every group member (student) must know that all group members have the same goal.
Each group member (student) must share the same tasks and responsibilities among group members.
Each group member (student) will be evaluated.
Each group member (student) shares leadership and needs skills to learn together during the learning process.
Each group member (student) will be asked individually to be responsible for the material handled in the cooperative group.

The Characteristics of Cooperative Learning
The characteristics of the cooperative learning model are as follows:
Students in groups cooperatively complete learning material in accordance with the basic competencies they want to achieve.
Groups are formed from students who have different abilities, both high, medium and low ability levels. If possible group members come from various races, cultures, ethnicities and pay attention to gender equality.
Appreciation is more emphasized in groups than individuals.
In cooperative learning discussion and communication are developed with the aim that students share abilities, learn from each other to think critically, share opinions, give each other the opportunity to channel abilities, help each other learn, assess the abilities and roles of themselves and other friends.

Steps in Cooperative Learning
There are six steps in the cooperative learning model.
Conveying goals and motivating students. The teacher conveys the learning objectives and communicates the basic competencies to be achieved and motivates students.
Presentation of information. The teacher provides information to students.
Organize students into study groups. The teacher tells the grouping of students.
Guiding study groups. The teacher motivates and facilitates student work in group study groups.
Evaluation. The teacher evaluates learning outcomes about the learning material that has been applied.
Give an award. The teacher appreciates individual and group learning outcomes.

The Purpose of Assessment for Students

The Purpose of Assessment for Students
Finding-out
Which is to search for, find and detect shortages of mistakes or weaknesses of students in the learning process, so that teachers can quickly find alternative solutions.

Summing-up
Which is to conclude the level of mastery of students of the competencies that have been determined. The results of this collection can be used by teachers to compile reports on learning progress to various interested parties.

The Purpose of Assessment for Students
As feedback, students improve their learning efforts
As feedback for lecturers on the lectures they do
To ensure accountability of the learning process
To motivate students
To diagnose students' strengths and weaknesses
Also Read Articles That May Be Related: Business Law: Definition, Scope, Principles, Examples, and Functions

Types of Assessment
There are several types of assessments that are commonly used, including written tests given to students to answer them, namely:

Performance Assessment
Performance Assessment is an assessment that asks participants to demonstrate as well as to apply knowledge in various desired contexts.

Porpholio Assessment and Project Assessment
Project appraisal is a task in the form of an investigation starting from the collection then organizing and evaluating to the presentation of data.

Product Assessment and Self Assessment
Product assessment is an assessment of skills through the manufacture of a particular product. Whereas self assessment is carried out solely by the student or teacher concerned for the purpose of managing KBM at the classroom level, finally, the type of assessment can also be in the form of attitude assessment and class-based assessment.

Understanding Cooperative Learning According to Experts
According to Eggen and Kauchak in Wardhani (2005), learning models are guidelines in the form of programs or instructions for teaching strategies designed to achieve learning. The guideline contains the teacher's responsibility in planning, implementing, and evaluating learning activities. One learning model that can be applied by teachers is the cooperative learning model.

Tested ability
The ability to be tested is the extent to which an innovation can be tested to a certain extent. An innovation that can be tested in a real setting will generally be adopted more quickly. So, in order to be adopted quickly. an innovation must be able to express its superiority.

Ability to be observed
The ability to be observed is the extent to which the results of an innovation can be seen by others. The easier a person sees the results of an innovation, the more likely a person or group of people to adopt.

According to Nur (2000), all learning models are characterized by a task structure, goal structure and reward structure. The task structure, goal structure and reward structure in the cooperative learning model are different from the task structure, goal structure and other learning model reward structures.

Innovative Idea Stage

Innovative Idea Stage
Investigation
Before even starting to imagine an idea, Sribuddies must get enough information about the client, including the line of business, the services it offers, the character of the company, and so on. The worst mistake of a graphic designer is to jump into the design stage, because in fact this investigation phase is very important to produce factual and relevant ideas. In most cases, you will get this information from the client when he explains the designer he wants. However, if the client does not provide enough information, then the burden is the responsibility of the designer himself to conduct a full investigation of the relevant matters needed in designing the design.

Enlightenment
After your mind is filled with enough data and information and is related to the subject, now is the time for you to face the enlightenment phase where creative ideas emerge in your mind, which you can use to complete the design. At this stage, the idea is not yet fully hatched and needs to be "incubated" to be more mature. It is best if you start to note the small things and thoughts that start to emerge, so they can be put together into a complete design.

Idea
After going through a series of heavy phases, finally arrived at the initial stage to get creative ideas. Just mention this stage idea (idea + creative generation). Here, we can begin to refine small pieces of creativity that Sribuddies obtained at an earlier stage, and turn them into suitable graphic design ideas. This process involves the ability to analyze designs that might be interesting to do, and eliminate them one by one, to get the best creative ideas.

Execution
But the creative process does not end there. There is still one more important step and determine the final result of all the phases you have passed. Especially if it's not an execution.
One common misconception in the world of graphic design is that, the creative process ends when bright ideas emerge. Even without proper implementation, the idea of genius will fail and the student's hard work will be in vain. Therefore, the execution phase must be done very carefully.

Innovative Idea Stage
Relative advantage
Relative advantage is the extent to which innovation is considered superior to anything that has ever existed. This can be measured in several aspects, such as economic aspects, social prestige, comfort. and satisfaction. The greater the relative benefits felt by adopters. Faster innovations can be adopted.

Compatibility
Compatibility is the degree to which innovation is considered consistent with applicable values, past experience, and the needs of adopters. For example, if a particular innovation or new idea does not fit into the prevailing values and norms, the innovation cannot be easily adopted as a compatible innovation problem.

Hassle
Complexity is the level at which innovation is considered difficult to understand and use. There are certain innovations that are easily understood and used by adopters and some are the opposite. Easier to understand and understand by adopters. the sooner an innovation can be adopted.

Development of Creative and Innovative Ideas

Development of Creative and Innovative Ideas
Understanding Creativity
Creativity (creativity) is a term coined by Alfred North Whitehead to show the power in the universe that allows the existence of new entities that are actually based on actual entities - other actual entities. Creativity is the principle of novelty, novelty. In the process of being, creativity is there. If there is no creativity, there is no process. Creativity is not an actual entity. Creativity is an inevitable force in the process because of a real new perspective.

Development of Creative and Innovative Ideas
Definition of Innovation
Innovation can be interpreted as a process and / or result of the development of the utilization / mobilization of knowledge, skills and experience to create or enhance new products (goods and / or services), processes, and / or systems that provide significant or significant value (especially economic and social) .
Innovation as an "object" also means new products or practices available for applications, generally in a commercial context. Usually, different levels of novelty can be distinguished, depending on the context: an innovation can be new for the company (or agent / actor), new to the market, or country or region, or universally new. Meanwhile, innovation as an "activity" is the process of creating innovation, which is often identified with the commercialization of copyright.

Development of Creative Ideas
Creativity can be identified into 3 types:
Creating, which is the process of making something that does not yet exist. For example Wright Brothers made airplanes, or Mike Zuckerberg created Facebook which is now the most popular social media in the world.
Modification, i.e. imitating something but actually different. For example modifications to the computer operating system for use on mobile phones. From this creative modification idea, Android, Windows Phone, iPhone and Blackberry emerged.
Combining, i.e. combining two things that were previously unrelated. An example of a brilliant creative combination is the European Champions League, which is a combination of soccer and marketing strategies. The combination of these two activities results in a new business format in the field of sports.

Innovative Idea Development
Entrepreneurs usually focus their creative and innovative ideas on:
Make products or services that are attractive to consumers.
Make products or services that can win market competition.
Create and utilize production resources.
Preventing consumer boredom in buying and using products.
Creative Ideas Stage

Study
The formation of design ideas begins with learning and in-depth understanding of the basic designs that Sribuddies wants to create. Your creative thinking must be supported by a good base of knowledge and wisdom regarding design trends and developments. Although this is not an absolutely necessary condition for achieving creativity, but with a strong background in this field, you will have ideas about how to apply your creative ideas to the real form.

Training
Training is so important to learn how to do things right. Despite the fact that the design of clothing with his own hands or by using some design software, you must be fully trained in operating the tool, so that there are no obstacles in the creative process to produce a logo design. As a graphic designer, training is very important to be effective in completing design projects effectively.

Definition of Assessment Center

Definition of Assessment Center
Assessment Center is a method that can show some candidate behaviors (assessments) needed for the position / position to come, also Means to measure a person's potential by predicting future behavior through the use of simulations that can measure the ability of participants in dealing with responsibilities in a position .

The purpose of using the Assessment Center
Realization of Career Development in a Transparent, Accountable, Objective-Based Competency (Competency Based Human Resources Management)
Examples of Application of Assessment Center
Starch
Criminal Officer / Investigator
The official of Lantas
Intel official
HR Officer
Brimob official
Polair Officer
Binmas Officer
Chief of Police / ta
Special task
Definition of Psychological Assessment
Psychological assessment is an integral part of counseling. The assessment provides information that can be used in each step of the solving model. The assessment presents the following functions:
to help counselors and clients to consider various issues,
to explain the state of the problem,
can suggest alternative solutions for problem solving,
to provide a method that compares various alternatives so that decisions can be made or implemented, and
enable counselors and clients to evaluate the effectiveness of certain solutions.
Psychological Assessment refers to all methods used to measure the Characteristics of people, programs, or objects. This is a broad definition that includes measures that are nonstandardized, idiographic, and qualitative, as well as those that are standard, nomothetic, and quan titative. Relating to environmental and individual assessments.

The negative attitude of psychological tests can be traced to tests and test abuse. Psychological assessments need to be seen in perspective, and counselors must be trained in the use of appropriate tests. Test use surveys show that counselors use a variety of assessment procedures. School counselors generally use aptitude and achievement tests more often (maximum performance measures), while university counselors more often use personality tests (typical performance measures).

Assessment function
In a teaching and learning activities, assessment or assessment has a very important role. This is because assessment has two functions, namely the formative function and the summative function.

Formative Functions
Which is used as an assessment to provide feedback or feedback to teachers to be used as a basis for improving and improving the learning process and holding a remedial for students.

Sumative Function
Which is to determine the value of student learning outcomes in one particular subject so that it can then be used as material in providing reports, determining class progress and also determining whether or not students pass.

Objectives of Assessment
Chittenden "1994" stated the purpose of assessment "assessment purpose" is "keeping track, checking-up, finding-out, and summing-up".

Keeping Track
Which is to trace and track the learning process of students in accordance with the planned learning implementation. For this reason, teachers must collect data and information in a certain period of time through various types and assessment techniques to obtain a picture of the achievement of students' learning progress.

Checking-up
Which is to check the achievement of students' abilities in the learning process and the shortcomings of students during the learning process. In other words, the teacher needs to do an assessment to find out which parts of the material students have mastered and how from the material that has not been mastered.

Definition and Function of Assessment

Definition and Function of Assessment
Understanding Assessment is (Function - Objectives - Types) And Examples - In planning the assessment process and learning and learning outcomes cannot be separated from the learning planning itself. The preparation of an assessment plan is a series of whole education and learning programs and is a unity that cannot be separated from one another. Now for more details, see the complete assessment regarding below.
According to (AS Hornby, 1986), Assessment is an attempt to determine a value or amount.

Understanding Assessment and Examples
Definition of Assessment According to Experts
According to (AS Hornby, 1986), Assessment is an attempt to determine a value or amount.
According to (Suchman, 1961), Assessment is a process of determining the results achieved by several activities planned to support the achievement of objectives.
According to (Worthen and Sanders, 1973), Assessment is an activity to find something valuable about something; in looking for something, also includes searching for information that is useful in assessing the existence of a program, production, procedures, and alternative strategies proposed to achieve the specified goals.
According to Nana Sudjana Assessment is the process of giving or determining values to certain objects based on certain criteria.
According to Gronlund (1984) in Asep Jihad and Abdul Haris, states Assessment is a systematic process of collecting, analyzing, and interpreting information to determine the extent to which students reach their goals.
According to The Task Group on Assessment and Testing (TGAT) in Griffin & Nix (1991: 3) describes Assessment as all the methods used to assess individual or group performance.
According to Boyer & Ewel defines Assessment as a process that provides information about individual students, about curriculum or programs, about institutions or everything related to the institutional system.
According to Eko Putro Widoyoko Assessment or assessment can be interpreted as an activity of interpreting the measurement results based on certain criteria or rules.

According to Robert M Smith (2002)
A comprehensive assessment that involves team members to find out the weaknesses and strengths in which decision results can be used for the education services that children need as a basis for developing a learning plan.

According to James A. Mc. Lounghlin & Rena B Lewis
The systematic process of collecting data on a child's function to see the abilities and difficulties faced by someone at that time, as material to determine what is really needed. Based on this information the teacher will be able to draw up a reality learning program in accordance with objective reality.

According to Bomstein and Kazdin (1985)
Identify problems and select intervention targets
Select and design a treatment program
Measuring the impact of treatments given continuously.
Evaluate the general results and accuracy of therapy.

According to Lidz 2003
The process of gathering information to obtain a child's psychological profile which includes symptoms and intensity, constraints experienced by their strengths and weaknesses, and the important role that children need. The results of the study of the above understanding are as follows:
The purpose of the assessment is to see the child's condition at that time. In order to compile an appropriate learning program so that it can conduct learning services appropriately.

Amnesty Impact and Facilities

Amnesty Impact and Facilities
Tax Amnesty Facility
The Tax Amnesty Facilities that will be obtained by Taxpayers who follow a Tax Amnesty program are as follows:
abolition of a tax that should be owed (PPh and PPN and / or PPn BM), administrative sanctions, and criminal sanctions, for which a tax assessment has not yet been issued;
abolition of an administrative sanction for a tax assessment that has been issued;
not carried out a tax audit, examination of preliminary evidence, and a criminal investigation in the taxation field;
cessation of a tax audit, examination of preliminary evidence, and investigation of Taxation Crimes, in the case of taxpayers who are undergoing tax audits, examination of preliminary evidence, and investigations of taxation criminal acts; and
Write off Final PPh on the transfer of assets in the form of land and / or buildings and shares

Amnesty Tax Principle
Granting tax amnesty to taxpayers is based on;
Principle of Legal Certainty, the implementation of tax amnesty must be able to realize order in society with the guarantee of legal certainty.
The principle of Justice, the implementation of a tax amnesty upholds equality between the rights and obligations of all parties involved.
The Principle of Benefit, the tax amnesty policy aims at the interests of the state, nation and society, especially in terms of improving public welfare.
Principle of National Interest, tax amnesty is carried out by prioritizing the interests of the nation, state, and society above other interests.

Amnesty consequences
Repatriated assets are required to be invested domestically for 3 years after being transferred in the form of:
State Republic of the world securities;
bonds of State Owned Enterprises;
bonds of a financial institution owned by the Government;
investment of a finance in a Perception Bank;
private company bonds whose trade is overseen by the Financial Services Authority;
infrastructure investment through Government cooperation with business entities;
investment in the real sector based on priorities determined by the Government; and / or
other forms of investment that are valid in accordance with statutory provisions.

Example of a Tax Amnesty Case
Mr. Andre is an Indonesian businessman. Mr. Andre has been living in his condominium in Singapore for the past 2 years. Mr. Andre does not intend to leave the world forever and is still a citizen. Mr. Andre runs his business in the World, Australia, Japan and South Africa. Mr. Z so far has not reported an obligation to submit Annual Income Tax Return. Is Mr. Andre has the right to take part in a tax amnesty program ??

How to Resolve:
Mr. Andre is the party who has the right to participate in a tax amnesty program.
In the case of Mr. Andre does not exercise his right to participate in a tax amnesty program, Mr. Andre needs to submit SPT
Last Annual Income Tax and Previous Years by paying tax payable and sanctions in accordance with the provisions in the field of taxation.

Regulation of the Director General of Tax Number

Regulation of the Director General of Tax Number
Additional Assets
Article 2 of the Regulation of the Director General of Tax Number PER-11 / PJ / 2016 explains what is meant by additional assets, namely as follows:
Included in the definition of additional assets as contained in Article 6 of Law Number 11 concerning Tax Amnesty is:
inheritance; and / or home wealth received by blood in a one-degree straight line,
which have not or have not all been reported in the Annual Income Tax Return.
Inheritance as referred to in paragraph (1) letter a is not an object of Tax Amnesty if:
received by heirs who do not have income or have income below Non-Taxable Income; or
Inheritance has been reported in the annual income tax of the testator.
(D) Property as referred to in paragraph (1) letter b is not an object of tax amnesty if:
received by individual grantees who do not have income or have income below Non-Taxable Income; or
Hibah property has been reported in the Annual Income Tax Return of the grantor.
In the case of the heirs as referred to in paragraph (2) and the recipient of the grant referred to in paragraph (3) does not have the right to submit the inheritance and / or estate assets in the Declaration in the context of Tax Amnesty, the provisions referred to in Article 18 of the Law Law No. 11 of 2016 concerning Tax Amnesty is not applied.

Submission or Correction of Annual Income Tax Return
Article 3 of the Regulation of the Director General of Tax Number PER-11 / PJ / 2016 explains what if the taxpayer does not follow a Tax Amnesty. This is an answer to the people's unrest about Tax Amnesty. So, if you don't follow Tax Amnesty then:
Taxpayers who do not exercise their right to participate in a Tax Amnesty can submit an Annual Income Tax Return or correct an Annual Income Tax Return.
As for Assets obtained from income that have been subject to Income Tax or Assets obtained from income that are not subject to Income Tax and have not been reported in an Annual Income Tax Return, the following conditions apply:
In the event that the Annual Income Tax Return has been submitted, the Taxpayer can make corrections to the Annual Income Tax Return; or
In the event that the Annual Income Tax Return has not been submitted, the Taxpayer may report the asset in the Annual Income Tax Return.
In the event that a Taxpayer does not exercise his right to participate in a Tax Amnesty and the Director General of Taxes finds data and / or information on assets obtained from January 1, 1985 through December 31, 2015 that have not been reported in the Annual Income Tax Return as referred to in paragraph (2), the provisions referred to in Article 18 paragraph (2) of Law Number 11 Year 2016 concerning a Tax Amnesty is applied.

Fair Value of Assets
Article 4 Director General of Taxes Regulation Number PER-11 / PJ / 2016 which explains that how to determine the Fair Value of Assets to be disclosed. Then the Fair Value of Assets are as follows:
Fair Value of Additional Assets is a value that describes a condition and condition of similar or equivalent assets based on the taxpayer's assessment.
Fair value for Additional Assets, as referred to in paragraph (1) other than cash or cash equivalents, is a value that describes a condition and condition of similar or equivalent assets based on the taxpayer assessment at the end of the Last Tax Year.
The fair value reported by the Taxpayer in a Statement of Assets is not tested or corrected by the Director General of Taxes.
Also Read Articles That May Be Related: Special Journal: Definition, Benefits, Types, and Complete Examples

Benefits of Tax Amnesty

Benefits of Tax Amnesty
With the tax amnesty, there is a potential for revenue to increase in the National Budget this year or in the years that will make the National Budget more sustainable and the government's ability to spend or to spend also greater so that this will automatically help in many development programs. not only infrastructure but also improvements in people's welfare.
With the tax amnesty this year and beyond, it will be very helpful in the government's efforts to improve economic conditions, development and reduce unemployment, reduce poverty and in improving inequality. But on the other hand, with this amnesty policy which is expected to be followed by the repatriation of some or all of the assets of the world's people abroad, it will greatly help our macroeconomic stability.

Benefits or benefits obtained by taxpayers who take part in Tax Amnesty are as follows:
Write-off tax payable that has not yet been issued a tax assessment, is not subject to a tax administration sanction, and is not subject to criminal sanctions in the field of taxation, for a tax liability in the tax period, tax year and tax year, until the end of the last tax year relating to PPh and PPN or PPnBM tax obligations.
abolition of an administrative tax sanction in the form of interest, or a fine, for a taxation obligation in the tax period, part of the Tax Year and Fiscal Year, until the end of the Last Tax Year relating to taxation obligations of PPh and PPN or PPnBM.
Not conducted a tax audit, examination of preliminary evidence, and investigation of Criminal Acts in the Field of Taxation, on tax obligations in the tax period, part of the Tax Year, and the Fiscal Year, until the end of the Last Tax Year relating to a taxation obligation PPh and PPN or PPnBM .
Termination of a tax audit, examination of preliminary evidence, and investigation of Criminal Acts in the Field of Taxation, in the event that a Taxpayer is undergoing a tax audit, examination of preliminary evidence, and a Criminal Investigation in the Field of Taxation of taxation obligations, until the end of the Last Tax Year relating to the Last Tax Year PPh and PPN or PPnBM tax obligations.

Tax Amnesty Regulations
Subject and Object of Tax Amnesty
Article 1 of the Regulation of the Director General of Tax Number PER-11 / PJ / 2016 explains what the subject and object of tax amnesty, namely as follows:
Taxpayers who have the obligation to submit Annual Income Tax Returns are entitled to a Tax Amnesty.
Individuals such as farmers, fishermen, retirees, World labor or subjects of inheritance tax that have not been shared, the amount of income in the Last Tax Year under Non-Taxable Income may not exercise its right to participate in a Tax Amnesty.
World Citizens who have not resided in the World for more than 183 (one hundred eighty-three) days within a period of 12 (twelve) months and do not have income from the World are Foreign Tax Subjects and may not have their rights to take part in Tax Amnesty.
In the case of a Taxpayer as referred to in paragraph (2) and paragraph (3) does not have the right to participate in Tax Amnesty, the provisions referred to in Article 18 paragraph (2) of Law Number 11 Year 2016 concerning Tax Amnesty are not applied.

Type of Tax Amnesty

Type of Tax Amnesty
Filing Amnesty.
Understanding Tax amnesty is a government policy in the field of taxation that provides tax amnesty or tax write-offs that should be owed to taxpayers.

The Panama Pappers case
From the three tax amnesty backgrounds, the president of the world republic on 1 July 2016 ratified the Tax Amnesty Law Number 11 of 2016 concerning Tax Amnesty.

Record-Keeping Amnesty.
Amnesty International (better known as Amnesty or AI) is an international non-governmental organization with the aim of promoting all human rights contained in the Universal Declaration of Human Rights and other international standards.

Founded in 1961 by a British lawyer named Peter Benenson, Amnesty International campaigns to free prisoners of conscience (prisoner of conscience); to ensure justice and hold trials for political prisoners; to abolish the death penalty, torture, and other prisoners' treatment which he considers to be cruel; to eliminate political killings and enforced disappearances; and to oppose all harassment of all human rights, whether by the government or by other groups.

Amnesty Revision.
This is an opportunity to improve the SPT in the past without being penalized or given reduced sanctions. This forgiveness allows the taxpayer to improve his previous tax return (which causes tax accrued) and pay taxes that are not (missing) or not yet paid (outstanding). Taxpayers will not automatically be immune to examination and investigation

Amnesty Investigation.
Promising forgiveness will not investigate the source of income reported in certain years and there is an "amnesty fee" to be paid. Forgiveness of this type also promises to not take action to investigate the source of income or the actual amount of income. Forgiveness is often known as forgiveness that is closely related to laundering (laundering amnesty).

Prosecution Amnesty.
Forgiveness that provides for the elimination of criminal acts for taxpayers who violate the law, sanctions are abolished by paying some compensation.

The Purpose or Target of Tax Amnesty
To increase a tax revenue in the short term.
To increase the number of taxpayers.
To integrate an informal sector into the economic system.
To utilize an unused fund.
The initial step of a new regime's policy is to apply greater sanctions.
taxpayers who put their money abroad. The President's statement at the same time responded to the unrest among the community that recently broke out.

"The tax amnesty is indeed the target of large taxpayers, especially those who put their money outside. But this tax amnesty can also be followed by others, by medium businesses, by small businesses, can be followed, "explained the President after opening the World Fintech Festival and Conference in Tangerang, Tuesday, August 30, 2016.

In the initial stages, a government estimated that this tax amnesty policy would increase a tax revenue of Rp60 trillion. But in the future, the policy is expected to improve a tax administration system in the world, as well as to reduce tax leakage due to an increase in underground economic activities that have so far escaped taxation data. the planned implementation of the tax amnesty policy still faces various challenges. Many parties suspect that an application of tax amnesty is based more on the problem of meeting the tax revenue target only.
In 1984, the government carried out a tax amnesty policy in the New Order era. In its implementation, the policy is considered not very successful given the WP response that is not too large and the modernization of a taxation system in the World. Some tax amnesty policies on a smaller scale were also carried out by the government afterwards.

Tax Amnesty Policy

Tax Amnesty Policy
In this tax amnesty there are several different amnesty or amnesty policies divided into 3 periods. In the first period, if the reporting period is from October to December 2015, the rate charged from the entire compulsory asset is 3%. If the tax period reported in January-June 2016, the rate charged is 5% and for the period July-December 2016 tax will be 8%.
Your willingness to report taxable tax or pay taxes is not only useful for you.
However, it will also help the government build more accurate taxation data centers and collect tax revenues that are useful for financing infrastructure development in the World.
One thing you need to know is, this tax amnesty is only applied once, so it's a pity to miss it.
Because the government provides various relief packages for taxpayers who intend to report taxable income openly, or pay unpaid taxes.

10% (ten percent) of the total wealth used as a basis for calculating the amount of tax requested for forgiveness, for taxpayers who on the date of stipulation of this Presidential Decree have not included the Company's Income Tax / 1983 Tax Return and the 1984 Wealth Tax.
However, the implementation was not effective because the taxpayers did not respond enough and were not followed by reforming the tax administration system as a whole. Besides that, the role of the tax sector in the APBN system still functions as a complement, so that the government does not try to be more serious. At that time, state revenue was dominated by the oil and gas export sector.
In 2008 an activity in the form of Sunset Policy was launched, which is often referred to as soft amnesty. Sunset Policy is a policy of granting tax facilities, which took effect only in 2008, which then was extended to 28 February 2009 for Personal Taxpayers and 31 March 2009 for Corporate Taxpayers, in the form of abolishing tax administration sanctions in the form of interest regulated in article 37A (Law Number 28 Year 2007). Sunset policy can be used by:

Individuals who have not had a TIN, who in 2008 voluntarily registered themselves to obtain a TIN and submitted an Annual Tax Return for the fiscal year 2007 and previous years no later than 31 March 2009
Individual and corporate taxpayers who have NPWP prior to 2008, who submitted the Annual Income Tax Return correction for the 2006 tax year and previous tax years to report income not yet calculated in the submitted Annual Tax Return report
If you see when the implementation of Law No. 28/2007 as an amendment to Law No.6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) enacted, many pay attention to these provisions, especially in article 37A where this policy is a mini version of the tax amnesty program that is demanded by many businesses. Although it has not been able to satisfy all parties, the policy, better known as the Sunset Policy, has caused relief for many parties.
Since the Sunset Policy Program was implemented throughout 2008 it has succeeded in increasing the number of new NPWPs by 5,653,128 NPWPs, increasing annual tax returns by 804,814 SPTs and increasing income of PPhs by Rp7.46 trillion. However, in 2009, the number of taxpayers who did not submit the Annual Notification Letter reached 47.39% of the total taxpayers of 15,469,590. This shows the low level of compliance and the possibility of taxpayers returning to non-compliance behavior.

Background
Tax Amnesty background or why the World needs to provide tax amnesty to taxpayers (taxpayers) are as follows:
The first cause of the world enacting Tax Amnesty is because there are assets owned by citizens both inside and outside the country that have not been or have not been fully reported in the Annual Income Tax Return;
Tax Amnesty which is to increase state revenue and economic growth as well as public awareness and compliance in implementing a tax obligation, needs to issue a Tax Amnesty policy.

Definition and Purpose of Tax Amnesty

Definition and Purpose of Tax Amnesty
Definition of Tax Amnesty, Purpose, Benefits, Types, Impacts and Examples: Tax Amnesty is a tax write-off for taxpayers who save their funds abroad and do not fulfill their obligations in paying taxes through compensation for paying taxes at lower rates

Definition of Tax Amnesty
Tax amnesty or tax amnesty is a tax amnesty or reduction of property owned by a company that will soon be regulated in the National Forgiveness Act. Matters relating to a draft Act are said if the tax amnesty is the elimination of the tax owed, the elimination of tax administration sanctions, the elimination of criminal sanctions in the field of taxation, as well as certain criminal sanctions that are required to pay a ransom. This tax amnesty object is not only stored abroad, but also originating from within the country where a report is not given correctly.
At this time in the world tax amnesty or tax amnesty has been imposed even though the tax amnesty was actually applied in 1984 and 2004. But when it failed because it was not attractive and law enforcement did not provide more support. After the enactment of a policy it will certainly provide some of the benefits that can be felt especially for the world economy. The longer the economy of the world is certainly getting better and more prosperous.

History of Tax Amnesty
Tax amnesty was carried out in 1964 through Presidential Decree No. 5 of 1964 concerning Tax Amnesty Regulations, which contained that in the interests of the World National Revolution and National Development Planning in general and to facilitate the implementation of the Economic Declaration on March 28, 1963
And the mobilization of all funds, power and energy in particular, tax amnesty must be given to capital in the community that has never been subject to corporate tax, income tax and wealth tax, which were registered with the Tax Directorate before August 17, 1965, not being used as an excuse for the Agency -Government agencies tasked with fiscal or criminal matters to hold questions, investigate and examine their origins. The said capital at registration is subject to a one-time levy of 10 (ten) percent as a ransom of the amount of taxes which according to fiscal regulations actually are owed to the State.
The world has also issued a tax amnesty program that is through Presidential Decree Number 26 of 1984 dated 18 April 1984. This tax amnesty is given to individual or corporate taxpayers with names and in whatever form both those who have or have not been registered as taxpayers are given the opportunity to get tax amnesty.
The tax amnesty is given for taxes that have not been or have not been fully charged or collected in accordance with the applicable laws and regulations. The form of forgiveness is subject to ransom at the following rates:
1% (one percent) of the amount of wealth used as the basis for calculating the amount of tax requested for forgiveness, for taxpayers who on the date of stipulation of this Presidential Decree have included the Company's Income Tax / 1983 Tax Return and the 1984 Wealth Tax;