MODERNISASI ADMINISTRASI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BANDUNG

Penerimaan pajak merupakan sumber utama penerimaan negara yang digunakan untuk pembiayaan pemerintah dan pembangunan. Fakta-fakta menunjukkan bahwa tingkat kepatuhan Wajib Pajak di Indonesia masih memprihatinkan, dilihat dari tax ratio dan tax gap yang masih rendah. Direktorat Jenderal Pajak sebagai lembaga yang berwenang menangani masalah perpajakan harus berbenah memberi pelayanan yang lebih baik kepada wajib ajak. Perbaikan pelayanan melalui berbagai program perubahan telah banyak dilakukan. Tujuan penelitian ini adalah untuk mengetahui pengaruh modernisasi proses bisnis teknologi informasi komunikasi, modernisasi manajemen sumber daya manusia dan modernisasi pelaksanaan good governance terhadap kepatuhan wajib pajak orang pribadi. Hasil pengujian hipotesis menunjukkan bahwa modernisasi proses bisnis teknologi informasi komunikasi, modernisasi manajemen sumber daya manusia dan modernisasi pelaksanaan good governance yang dilakukan oleh berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribad

Comparing the sustainability of an Islamic dietary intervention to maintain weight loss 6 months after Ramadan between intervention and control groups

Maintaining weight loss after the initial phases of any weight loss intervention is a challenge. Rationally, it depends on how well the adherence is to the prescribed treatment. This study is to test the sustainability of an intervention in maintaining weight lost during Ramadan by using voluntary fasting. Methods: Two groups of respondents (Muslim women with body mass index (BMI) ≥ 25.0 kg/m2) were randomly recruited from two states in Malaysia. One group received the Islamic based intervention (Group A) and the other received the standard intervention (Group B). The intervention consisted of three phases. The first phase was the intensive phase which was the control of food quantity intake during the fasting month of Ramadan. The second phase was the maintenance phase where the respondents were assisted to continue monitoring their food consumption using the food diary for 3 months and the third phase was the following 3 months without any assistance. The variables studied were BMI, blood pressure (systolic and diastolic pressure) and selected blood biochemical (i.e. total cholesterol (TC) and high density lipoprotein (HDL-C)). Variables were measured at baseline, at the end of Ramadan and at 6 months post Ramadan. Results: At 6 months post Ramadan the BMI, diastolic pressure, TC, HDL-C and TC/HDL-C ratio changes were different between the two groups (except for BMI changes where P=0.02, all others

Levels of organophosphorus pesticides in medicinal plants commonly consumed in Iran

<p>Abstract</p> <p>The frequent occurrence of pesticide residues in herbal materials was indicated by previous studies. In this study, the concentration of some of the organophosphorus pesticides including parathion, malathion, diazinon and pirimiphos methyl in different kinds of medicinal plants were determined. The samples were collected randomly from ten local markets of different areas of Iran. At the detection limit of 0.5 ng g^-1, parathion and pirimiphos methyl were not detected in any of the samples_. Some amounts of malathion and diazinon were found in <it>Zataria</it>, <it>Matricaria chamomile</it>, <it>Spearmint</it> and <it>Cumin</it> Seed samples while, the concentrations of target organophosphorus pesticides in <it>Borage</it> samples were below the detection limits of the methods which could be a result of intensive transformation of organophosphorus pesticides by <it>Borage</it>. In addition the organophosphorus pesticides were detected in all of the samples below the maximum residue levels (MRLs) proposed by the international organizations.</p