This paper is a qualitative descriptive study that aims to describe the concept of color in Sundanese. In this study, the authors used the free-to-speak listening method without involving the participants. To support data collection, the author involves intuitive knowledge. In the method of analysis, the writer uses referential methods and semantic methods to describe and compare the relationship between metaphorical expressions as the source and the intended meaning of the target. The data taken are fragments of song lyrics, fragments of sentences from short stories, and proverbs. As a result, the authors found the colors hideung, beureum, bodas, konéng, héjo and blue in the concept of color as a Sundanese metaphor.Keywords: Metaphors, cognitive semantics, Sundanese language, conceptual metaphors

Kedang communities in East Nusa Tenggara Province living in the foothills of Uyelewun Mountain have a close relation with nature to fulfil the needs of food, homes, and economy. Because nature provides everything for them, they are appreciate and protect the natural environment as well as possible. They always ask permission from Uhe ria ari baraq and Nature to bless them when carrying out the ritual of Poan dorong dopeq or the tradition of migration. This study aims to discuss how is the representation of human relations with nature in the spell of poan dorong Dopeq. In this case, an ethnograpic perspective is used to uncover both aspects. The spell data listed is secondary data obtained from Pos Kupang of November 24th 2019 edition. In addition, researcher also conducted interviews with native speaker and socially prominent of Kedang. The results show that the relations between humans and nature in Poan dorong Dopeq spell is clearly illustrated. Several spells mention the parable through staple food, geographical location, and natural situation of the community. Based on ethnograpic Perspective, this spell is a compulsory component in the ritual of poan dorong dopeq and must be spoken by a Molan to request blessing and prayer to the surrounding nature.

This study discusses manner verb construction and reduplication of the Kedang language from the perspective of typology. This study is a descriptive qualitative study by describing the pattern of manner verb construction of the Kedang language. The data is analyzed by using distributional (agih) and identity (padan) methods through breaking down words and sentences. The choice and equivalent of sentences are adjusted with the typology rule of universal language by Dixon (2006); serial verb construction. The result of this study showed that the manner verb construction of the Kedang language is an action-manner with verb and reduplication. There are five patterns of manner verb construction; V1 Intransitive + V2 transitive, V1 Intransitive + V2 Intransitive, V1 Transitive + V1 Transitive, V1 transitive + V2 Intransitive, and V Tran/Inf +Adj. However, manner verb construction with reduplication is classified into three categories: V1 intransitive + total reduplication, V1 transitive + total reduplication, and V1 transitive/intransitive + total reduplication with sound change. The verbs that accompany the reduplication of the word are motion and action verb. The manner verb is always in second place to clarify the activity of the first verb.

The North Semarang region has a very high frequency of tidal flooding. Therefore, it is very necessary to maintain health for victims of tidal flooding. Health care efforts are useful to anticipate, and prevent health problems that may occur afterward. Previous research was still limited to address medication problems so that this study performed preventive health care efforts. This study aims to explore the experience of tidal flooding victims related to their health care efforts in Terboyo Wetan Village, District of Semarang Genuk, in 2019. This qualitative research was combined with a qualitative descriptive approach. Semi-structured in-depth interviews were further employed. The samples of this research were five participants selected using purposive sampling technique. Then, the data were analyzed by a method, namely thematic analysis. This study identified three themes, which include: (1) The impact of tidal flooding experienced by the community, (2) Health care efforts for victims of tidal flooding, and (3) Health services during tidal flooding. Health care efforts that have not been maximized are efforts to prevent the emergence of health problems due to tidal flooding as indicated by the limited use of boots, and inappropriate manners in maintaining sanitation, and health. Those can be observed from only a few participants who cleaned the house, and the environment properly. The efforts done by the participants are still considered less appropriate in preventing the spread of disease. In other words, health care efforts at the prevention stage have not been yet effective although the treatment stage has been already optimal. At last, to conduct further research regarding the factors that influence health care efforts for victims of tidal floods is also expected in the future.

Tujuan Penelitian ini adalah untuk memotret penerapan pemungutan pajak penghasilan kepada YouTuber berdasarkan Peraturan U.S. Internal Revenue Code Chapter 3, menggali kepatuhan YouTuber Indonesia untuk membayar pajak berdasarkan Peraturan U.S. Internal Revenue Code Chapter 3, dan meninjau kesiapan YouTuber untuk membayar pajak penghasilan yang berlaku di Indonesia dengan peraturan yang yang hampir sama dengan peraturan U.S. Internal Revenue Code Chapter 3. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, dengan jumlah informan sebanyak 2 (dua) orang Youtuber, dalam hal ini YouTuber yang dimaksud adalah YouTuber yang telah menjadi YouTube Program Partner (YPP) dan telah mendapat potongan pajak Amerika. Data dikumpulkan dengan cara wawancara, studi dokumentasi dan observasi non partisipan. Hasil dari penelitian ini adalah Google berkewajiban mengumpulkan data pajak dari semua YouTuber yang berada di luar Amerika Serikat, terlepas dari YouTuber memperoleh pendapatan dari pemirsa Amerika Serikat atau tidak. Pemotongan pajak yang dilakukan secara otomatis, membuat YouTuber tidak dapat menghindari potongan pajak yang diberikan oleh Amerika. Berbanding terbalik dengan pemotongan pajak yang dilakukan oleh Pemerintah Amerika, sebagian YouTuber Indonesia masih belum memahami atau mengetahui pajak penghasilan yang berlaku di Indonesia, selain itu, beberapa YouTuber yang lain, memanfaatkan peraturan pajak yang belum sempurna, untuk melakukan penghindaran pajak secara sadar dan penelitian ini, menemukan hal lain di lapangan tentang pemungutan pajak pada YouTuber, baik dari sisi pemungutan pajak Amerika, maupun sisi pemungutan pajak di Indonesia.