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"Asia Publishers presents some of the very best modern Korean literature to readers worldwide through its new Korean literature series . We are proud and happy to offer it in the most authoritative translation by renowned translators of Korean literature. We hope that this series helps to build solid bridges between citizens of the world and Koreans through a rich in-depth understanding of Korea. Part of the story I suggested we open a dumpling shop at the place once known as Q's Chinese restaurant. The menu would be mandu dumplings and jjolmyeon spicy noodles. Q would make the dumplings and W would make the noodles. "This girl and I can take the orders and serve the food," I said, tapping her lightly on the head. The high school girl said, "Thank you for counting me in," and started sobbing. "I'm crying because this is too hot. Don't take me wrong." She gulped down the noodles without chewing. I chipped in with the money I'd earned working at the travel agency, and W contributed her income from working part time at the bathhouse. We painted the walls and laid non-slip tiles on the floor. We found an expired lottery ticket at the bottom of the safe. The four of us gathered around and began to scratch it. First, we verified how much the prize money was. One hundred thousand won. The winning number was 5. W moved the coin slowly over the surface. The number 5 slowly revealed itself. "What a pity! If only it hadn't expired," the girl said over and over again. Q stuck the lottery ticket on the wall next to the cash register. "This will bring us good luck," he said."

"Jalan Panjang untuk Pulang adalah kumpulan cerita dan esai dari berbagai lokasi yang pernah disinggahi Agustinus, yang mengajak kita untuk mengalami berbagai dimensi perjalanan. Dari perjalanan fisik hingga perjalanan batin. Dari melihat dunia luar hingga pulang ke dalam diri. Dari pencarian hingga penemuan makna yang hakiki."

"Pandemi Covid-19 telah menjadi tantangan global. Salah satu dampaknya terlihat pada perusahaan yang menggunakan pendanaan melalui debt financing mengalami kredit macet. Ketika perusahaan selaku debitur mengalami kesulitan keuangan yang serius, perusahaan dapat mengajukan homologasi Penundaan Kewajiban Pembayaran Utang (PKPU). Tingginya tingkat perkara PKPU mendorong perusahaan mempertimbangkan konsekuensi akuntansi dan perpajakan atas homologasi PKPU. Penelitian ini menggunakan metode penelitian pendekatan kualitatif untuk memberikan gambaran analisis untuk memahami dan mengeksplorasi problematika terkait perlakuan perpajakan atas restrukturisasi utang baru dalam homologasi PKPU. Hasil penelitian menunjukkan bahwa terminologi seperti penghapusan utang dan pembebasan utang dalam konteks perpajakan menekankan substansi transaksi (substance over form), khususnya penambahan kemampuan ekonomis dan aspek legalitasnya. Penerapan perpajakan pada homologasi PKPU dengan dan tanpa haircut melibatkan pertimbangan substansial, dengan fokus pada peningkatan kemampuan ekonomis sebagai kunci pengakuan penghasilan kena pajak. Dalam konteks perpajakan, pajak penghasilan dikenakan pada pendapatan yang telah direalisasikan atau diterima dalam bentuk kas atau aset yang dapat dinilai, sehingga unrealized gain pada diskonto utang tidak memenuhi kriteria untuk diakui sebagai penghasilan kena pajak. Otoritas pajak diharapkan dapat merumuskan kebijakan perpajakan atas penghapusan utang dengan mempertimbangkan ability to pay debitur dan mengembangkan framework yang dapat memberikan panduan praktis bagi perusahaan dalam praktik homologasi PKPU khususnya terkait penghapusan utang.

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The Covid-19 pandemic has emerged as a global challenge, particularly impacting companies utilizing debt financing, resulting in defaults. When companies, acting as debtors, face severe financial difficulties, they may seek a moratorium through the Suspension of Debt Payment Obligations (PKPU). The high rate of PKPU cases urges companies to consider the accounting and tax consequences of PKPU homologation. This qualitative research employs a qualitative research approach to provide an analytical overview, understanding, and exploration of tax treatment issues concerning the restructuring of debt within PKPU homologation. The findings underscore that terminology such as debt write-off and debt relief in the tax context emphasizes the substance of the transaction (substance over form), particularly the enhancement of economic capacity and its legal aspects. The tax application in PKPU homologation, whether with or without a haircut, involves substantial considerations, focusing on the enhancement of economic capacity as a key factor in recognizing taxable income. In the tax context, income tax is levied on realized or received income in the form of cash or assessable assets, rendering unrealized gains on long-term debt discount ineligible for tax recognition. Tax authorities are expected to formulate tax policies on debt write-offs by considering the ability to pay of debtors and developing a framework providing practical guidance for companies in the practice of PKPU homologation, particularly concerning debt write-offs.

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"Buku ini berisi tulisan-tulisan penulis tentang hal-hal yang diamatinya dalam perjalanannya ke wilayah Eropa dan Arab. Tulisan-tulisan dalam buku ini kebanyakan berisi deskripsi tentang berbagai hal seperti kota, laut, minuman, cuaca, waktu, hal-hal tentang manusia, dan sebagainya. "