Measuring the Impact of Modernized Tax Administration System on Tax Compliance by Tax Sanction, Tax Morale, and Tax Service as Intervening Variables

: Sektor pajak adalah sumber utama penerimaan negara di beberapa belahan dunia. Peran pentingnya untuk pembangunan dan pembiayaan operasional membuat suatu negara secara terus menerus melakukan perbaikan di segala sektor pajak melalui reformasi perpajakan. Salah satu elemen reformasi adalah memodernisasi administrasi perpajakan. Administrasi pajak menjadi pilihan karena dalam sistem perpajakan, administrasi pajak memegang peranan penting sebagai pengorganisasi data, pengolahan data sampai dengan penyetoran uang pajak. Secara umum, penerapan sistem administrasi perpajakan modern telah menghabiskan secara signifikan uang negara, sehingga perlu dievaluasi secara menyeluruh sebagai bentuk pertanggungjawaban negara kepada masyarakat. Paper ini menawarkan sebuah model untuk mengevaluasi penerapan sistem administrasi perpajakan modern dengan menggunakan analisis jalur untuk mengukur dampak sistem ini terhadap kepatuhan perpajakan dengan sanksi pajak, moral pajak, dan pelayanan pajak sebagai variabel perantara. Dengan menerapkan model ini, diharapkan akan ditemukan faktor-faktor dengan kontribusi terendah yang akan diperbaiki untuk mencapai sistem perpajakan yang optimal.Kata kunci : Evaluasi, Modernisasi, Variable perantara, Kepatuhan, Analisis jalur Abstract : Tax sector is a main source of government income in the worldwide. Its important role for developing and financing operations makes government continuously to conduct improvements in various sectors of taxation through tax reform. One element of the reform is to modernize the tax administration. Tax administration to be an option because in the taxation system, tax administration plays an important role that handles organizing data, collecting and managing tax until remittance of the tax money. In general, the implementation of modernizing the tax administration has spent significantly the public fund so that it must be evaluated comprehensively as a manifestation of accountablity from government. This paper offers a model to evaluate the implementation of modernized tax administration system by using the path analysis to measure the impact on the tax compliance with the tax sanction, tax morale, and tax service as an intermediary variable. By exerting this model, it is expected to find factors that have the lowest contribution, which then to be improved to achieved the optimal tax system. Keywords : Evaluation, Modernization, Interventing variable, Compliance, Path analysis

Pengaruh Temperatur dan Ukuran Partikel terhadap Yield Arang dan Abu dari Pirolisis Cangkang Kemiri

Artikel ini berkaitan dengan proses pirolisis lambat terhadap cangkang kemiri pada suhu 350 - 550 0C dalam reaktor silinder. Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh parameter temperatur dan ukuran partikel cangkang kemiri terhadap hasil yield arang. Dari hasil percobaan diketahui bahwa untuk masing-masing ukuran sampel jika suhu pirolisis ditingkatkan, maka yield arang akan menurun. Yield arang tertinggi diperoleh pada sampel 3 mm yaitu 32,73% pada temperatur 350 0C. Pada sampel 1, 2 dan 3 mm dengan temperatur 550 0C, yield arang cenderung rata-rata sama pada 18%. Dengan demikian pada temperatur tinggi dan ukuran partikel yang kecil akan menaikkan laju pemanasan sehingga menyebabkan penurunan yield arang. Yield abu untuk sampel 1 dan 2 mm memiliki tren peningkatan yang sama sebanding dengan peningkatan temperatur. Untuk sampel 3 mm antara temperatur 450 dan 550 0C hanya terjadi peningkatan yield abu sejumlah 1%. Penelitian ini menunjukkan bahwa ada korelasi yang signifikan antara Perubahan temperatur dan perbedaan ukuran cangkang terhadap yield arang dan abu yang dihasilkan

Impeachment Dalam UUD 1945 Pasca Amandemen

Impeachment of the president and / or vice president from office is not new in the constitutional system of Indonesia. Before the amendment, Indonesia also has a mechanism of impeachment that the President and / or Vice President may be removed from office, as had happened during the Sukarno and Abdurrahman Wahid. However, the impeachment process through a political process and a new law set in the 1945 amendment after amendment. The reasons for the impeachment of a limited manner specified in the constitution, although the reasons have a very wide interpretation and may be subjective, especially in a political institution in the House. There are several things that must be done to complete the impeachment mechanism rules in Indonesia, among others: (a) relating to the impeachment process in the House of Representatives; and (b) the impeachment proceedings in the Constitution Court

Evaluasi Kepuasan Pelayanan Publik Studi Kasus Pada PT. Jamsostek (Persero)

Increasing and maintaining a service quality are not an easy job, moreover if thereare involving some division in delivering the services. JPK programme, as one of thepublic service programme in health, which are organized by PT jamsostek (Persero),using the trhee party pattern which are involving three institution, such as BadanPenyelenggara (PT Jamsostek), Provider (Health Care Organizer) dan Recipient (cor-poration dan employee) as their customer. The three party pattern is a complex modelsince each involved institutions have their own potential. Interaction among the threeinstitution will come out a potential side effect problem, which in the end affectedthe quality of the delivered services. In evaluating the satisfaction of the deliveredservices objectively, in tem of increasing and maintaining the services' quality, thenthe aim of this research