Volume 62, Issue 10 will be published on 02 December 2020
Technology Reports of Kansai University (ISSN: 04532198) is a monthly peer-reviewed and open-access international Journal. It was first built in 1959 and officially in 1975 till now by kansai university, japan. The journal covers all sort of engineering topic, mathematics and physics. Technology Reports of Kansai University (TRKU) was closed access journal until 2017. After that TRKU became open access journal. TRKU is a scopus indexed journal and directly run by faculty of engineering, kansai university.
Technology Reports of Kansai University (ISSN: 04532198) is a peer-reviewed journal. The journal covers all sort of engineering topic as well as mathematics and physics. the journal's scopes are
in the following fields but not limited to:
This study aims to develop a re-redefinition of the principle of Permanent Establishment (PE), especially for Over the Top (OTT) companies and discover the impact of Minister of Finance Regulations Number 35/PMK.3/2019 on tax avoidance. This research is a qualitative based research. Single subject experiment will be conducted for this research due to its basic intention to deliver in-depth understanding about 1 (one) specific issue to assist the development of the theory and finally fill the existing gap in practice. There are two important findings in this research. First, this study proposes a model for developing the definition of PE for OTT companies, namely, Virtual Establishment. Second, PMK is actually able to play a role as a coverage system in limiting grey activities in tax planning which possible to create and expand tax avoidance practice within the business practice
Hand-washing is a process of removing the dirt and debris from skin of both hands mechanically by using soap and running water. The purpose of hand-washing is removing the dirt and organisms from the skin and reducing the microbes. There are some styles on hand-washing. One of them is the style according WHO guidelines presented in English language. The study was conducted to describe the knowledge level based on the understanding through a language of health students at Universitas Muhammadiyah Magelang on hand-washing tool according to WHO guidelines and the behaviour on it. The method used was descriptive analytic research by distributing a questionnaire to respondents revealing the knowledge and behaviour level of health students about hand-washing. The samples were 124 health students taken by random sampling technique. The data were presented as percentage of frequency distribution. This study showed the knowledge level on hand-washing tool according to WHO guidelines with category of less for 15,33%, good for 55,64% and very good for 29% while the behaviour level with category of very less for 27,41%, less for 43,54%, good for 20,2% and very good for 8,85%. So, this study showed that the students in aged 17-20 have a good level of hand-washing knowledge with a percentage of 51.6%. Another result of this study showed majority of the knowledge level on hand-washing tool according to WHO was good for 55,67% but inversely proportional with the behaviour level in category less for 43,54%