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The euphoria of the FEB UGM futsal team’s victory at the 2025 Gadjah Mada University Sports and Arts Week (PORSENIGAMA) still lingers.
As global attention to the climate crisis continues to grow, the issue of energy transition has increasingly featured in national development discourse.
The presence of chatbots has become increasingly crucial in the e-commerce ecosystem, serving as the frontline of customer service. However, behind their speed and 24/7 availability, an important question arises: to what extent do the intelligence and human-centered qualities of chatbots impact user satisfaction and consumers’ willingness to continue using them?
Research by Novri Andini Zahirah, an alumna of the Master of Science in Management Program at the Faculty of Economics and Business (FEB) UGM, Class of 2023, reveals that consumers’ perceptions of chatbot intelligence and human-like qualities have a significant impact on satisfaction and the intention to continue using them.
The government has once again granted an incentive in the form of an exemption from Income Tax (PPh) Article 21 in 2026. The incentive applies to certain employees in selected industries, with a fixed gross monthly income of up to IDR 10 million for permanent employees or up to IDR 500,000 per day for non-permanent employees, with PPh Article 21 borne by the government.
A lecturer from the Department of Accounting, Faculty of Economics and Business Universitas Gadjah Mada (FEB UGM), Dr. Rijadh Djatu Winardi, views the policy of exempting PPh Article 21 for workers in strategic sectors as a well-targeted fiscal measure and a form of tax justice and economic equalization.