155,221 research outputs found
LATAR BELAKANG PENERAPAN ORDONANSI PAJAK PENGHASILAN DI HINDIA BELANDA TAHUN 1908-1942
Penguasaan Belanda atas Indonesia dimulai sejak Juni 1596. Pada tahun 1830, kondisi keuangan Hindia Belanda maupun di negeri Belanda sendiri sama buruknya. Hutang pemerintah semakin besar dikarenakan terjadinya perang Diponegoro dan perang Belgia. Oleh karena itu, Van Den Bosch menerapkan sistem Cultuurstelsel. Sistem ini dimaksudkan untuk memacu hasil produksi perkebunan yang dilakukan oleh rakyat. Sejak perang Aceh berkobar tahun 1874, maka pemerintah Hindia Belanda memiliki banyak pengeluaran tambahan. Pemerintah Hindia Belanda masih memiliki hutang sebesar 400 juta gulden. Kemudian ditambah dengan biaya pembangunan jalan kereta api sebesar 150 juta gulden, irigasi sebesar 33 juta gulden, dan pelabuhan 30 juta gulden. Sehingga hutang pemerintah Hindia Belanda semakin bertambah.Usaha peningkatan pendapatan selain memacu peningkatan produksi sumber daya alam, juga mulai intensifikasi di bidang pajak.
Berdasarkan latar belakang tersebut dirumuskan permasalahan sebagai berikut 1)apakah yang melatar belakangi diterapkannya ordonansi pajak penghasilan tahun 1908-1942?. Tujuan dari dirumuskannya permasalahan tersebut adalah (1) Untuk menjelaskan latar belakang diterapkannyaordonansi pajak penghasilan di Hindia Belanda tahun 1908-1942. Metode penelitian yang digunakan adalah metode penelitian sejarah yang meliputi heuristik, kritik, interpretasi, dan historiografi.
Berdasarkan hasil analisis terhadap fakta dari sumber-sumber yang didapatkan, diperoleh hasil bahwa latar belakang diterapkannya ordonansi pajak penghasilan di Hindia Belanda tahun 1908-1942 adalah ketidak stabilan kondisi perekonomian di Hindia Belanda. Hal tersebut disebabkan oleh fluktuasi harga komoditi ekspor di pasaran dunia. Perang dunia yang terjadi juga mempengaruhi permintaan pasar. Fluktuasi tersebut yang menyebabkan kosongnya kas Belanda dan pemerintah Hindia Belanda mencari sumber pendapatan lain selain komoditas ekspor, yaitu dengan menerapkan peraturan perpajakan. Salah satunya adalah ordonansi pajak penghasilan.
Kata kunci : Pajak Penghasilan, Ordonansi, Hindia Beland
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The Status of Bootherium Brazosis
Abstract - The fossil musk ox Bootherium brazosis Hesse 1942 was distinguished as a species largely on the basis of spurious characters founded upon the misorientation of the type specimen. Correct orientation reveals that B. brazosis is conspecific with and a junior synonym of B. sargenti Gidley 1908.Texas Memorial Museu
Letter from Prague Council of Jewish Religious Communities in Czech and Moravian-Siles Countries
Typewritten letter with the header of âRada Ćœidovskych NĂĄboĆŸenskych ObcĂ v ZemĂch ÄeskĂ© A MoravskoslezskĂ©â
Information Provided by Michael D. Bulmash: Signed letter confirming the death of Ella Zenkerova, born Ma 15, 1908, whose last residence was Bechyne in Czechoslovakia. Mrs. Zenkerova had been transported to Terezin on November 12, 1942 and on January 20, 1943 she was transported to Auschwitz where she perished.https://digital.kenyon.edu/bulmash/2735/thumbnail.jp
A complete checklist with new records and geographical distribution of the rove beetles (Coleoptera, Staphylinidae) of Brazil
This paper presents the first comprehensive list of 2,688 species of Staphylinidae (Coleoptera) recorded from Brazil. The list is based on the taxonomic and ecological literature, and new records from some insect collections, and includes locality references for each species. In addition, Brazilian localities and the country-level distribution outside of Brazil are provided for each species. Brazilian localities are organized by state, and include the bibliographic reference and page number where each locality was reported. All localities are geo-referenced, organized by state, and listed in an Appendix.Este trabalho apresenta a primeira lista completa das 2.688 espĂ©cies de Staphylinidae (Coleoptera) registradas para o Brasil. A lista inclui todas as localidades citadas para cada espĂ©cie e baseia-se na literatura taxonĂŽmica e ecolĂłgica disponĂveis. Cada localidade inclui a referĂȘncia bibliogrĂĄfica e o nĂșmero da pĂĄgina onde foram citadas. TambĂ©m sĂŁo apresentados registros inĂ©ditos obtidos de algumas coleçÔes de insetos. AlĂ©m das localidades brasileiras sĂŁo citados todos os paĂses com ocorrĂȘncia conhecida para cada espĂ©cie. As localidades brasileiras, listadas no ApĂȘndice, estĂŁo organizadas por estado e georreferenciadas
Taxonomic results of the Bryotrop expedition to Zaire and Rwanda : 2., history of bryological exploration of Zaire and Rwanda
A short survey of the bryological exploration of Rwanda and Zaire is provided. The first to collect bryophytes in the area was Stuhlmann in 1891 on Ruwenzori. The first bryological collections from Rwanda were made by Mildbraed in 1907. In 1929 Humbert made the first gatherings on Mt. Kahuzi and Mt. Biega. Since then a lot of botanist have collected mosses and liverworts so that Rwanda and eastern Zaire can be regarded as well known. From most parts of Zaire and from Burundi however only few data are hitherto available
Checklist of British and Irish Hymenoptera - Proctotrupoidea
This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. The attached file is the published version of the article.NHM Repositor
Teknillisen korkeakoulun vaihteleva historia
Kirja-arvostelu:
Panu NykĂ€nen: Kortteli sataman laidalla. Suomen Teknillinen korkeakoulu 1908â1941 (1. osa) ja Otaniemen yhdyskunta. Teknillinen korkeakoulu 1942â2008 (2. osa). WSOY 2008
AgustĂ Bartra i Albert Camus: Sic et Non
En el marc conceptual de la tradicional relaciĂł fructĂfera entre literatura i filosofia
al llarg dels segles, una anĂ lisi intertextual entre el poema «SĂsif», del poeta catalĂ
modern AgustĂ Bartra (1908-1982), publicat al seu darrer poemari El gall canta per tots
dos (1982), i l'assaig Le mythe de Sisyphe. Essai sur l'absurde (1942), d'Albert Camus.
A partir del poema de Bartra, basat en el pensament de Camus, es fa un resseguiment
histĂČric de la relaciĂł intel·lectual i literĂ ria entre l'obra de Bartra i Camus al llarg d'una
mica més de quatre dÚcades, una relació extraordinà riament enriquidora i no exempta de
punts de conflicte i desacord.Within the conceptual framework of the traditionally fruitful relationship between
literature and philosophy down through the centuries, an intertextual analysis between
the poem «SĂsif» [«Sisyphus»] by modern Catalan poet AgustĂ Bartra (1908-1982),
published in his last collection of verse El gall canta per tots dos [The cock crows for the two
of us] (1982), and the essay Le mythe de Sisyphe. Essai sur l?absurde (1942) by Albert Camus.
Through Bartra?s poem based on Camus?s thought, a historical survey is made of the
enriching intellectual and literary relationship between Bartra and Camus sustained over
a little more than four decades and not exempt of points of conflict and disagreement
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