Akuntabilitas Dan Pengukuran Kinerja Pemerintahan

Accountability is one of the main focuses in achieving the good governance in Indonesia recently. The government will be asked to submit the report about the results of many programs which have already been undertaken. Then, the citizen and legislative committee can assess the government's performance whether the government operates their job in an economic, efficient and effective ways. Techniques such as management by objectives, performance budget, operations research have provided tools for enhancing performance measurement. Performance measures consist of three broad categories of indicators - those that measure service efforts, those that measure service accomplishment and those that relate efforts and accomplishment - and certain explanatory information

Variasi Penghitungan Dan Penyetoran Pajak Penghasilan Pasal 21

The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and to explain the rationales behind them in such a big and tend-to-comply company. This qualitative study is done with single case study approach. The results of this study shows that in 2006, PT X calculated and paid the employment tax for permanent and non-permanent (daily-paid) employees with a different techniques as describe on the tax regulation.The variations is found on monthly employment tax calculation for permanent employees that will be recalculated on yearly basis and on daily-paid employee for calculation simplification

Pemahaman Kode Etik Ikatan Konsultan Pajak Mengenai Hubungan Dengan Wajib Pajak Oleh Konsultan Pajak Di Surabaya

Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak oleh Konsultan Pajak di Surabaya. Data yang digunakan dalam penelitian ini adalah data hasil wawancara dengan beberapa konsultan pajak di Surabaya. Kode etik yang digunakan dalam penelitian ini adalah Kode Etik Ikatan Konsultan Pajak Indonesia tahun 2009. Teknik analisis data yang digunakan dalam penelitian ini terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu reduksi data, penyajian data, penarikan kesimpulan/verifikasi. Penelitian ini membuktikan bahwa semua konsultan pajak memahami isi dari kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak.This purpose of this research is to know how far the understanding code of ethics of the Indonesian Tax Consultants concerning about Association with the Tax Payer by tax consultants in Surabaya. The data used in this study were data from interviews with tax consultants in Surabaya. The ethics code used in this study was the Code of Ethics of Indonesian Tax Consultants Association of 2009. The data analysis technique used in this study consisted of three events occurring simultaneously, which are data reduction, data presentation, conclusions drawing/verification. This study proved that all tax consultants understand the abovementioned code of ethics of Indonesian Tax Consultants

Akuntansi Internasional : Harmonisasi Versus Standardisasi

Legal, social, and economic environment and conditions which differ among countries influence accounting standards which, consequently, differ among countries. The emergence and importance of globalisation such as International trade and multi national enterprise bring an implication that there is such a need of International accounting standard. There are two concepts about International accounting standard , i.e. harmonization and standardization

Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses. Multiple regression analysis is used to examine the data. The results shows that motivational factors by using motivational posture indicators such as commitment, capitulation, resistance and disengagement partially not affect an individual taxpayer in performing tax compliance. Whereas motivational factors using the game playing indicators partially affects compliance of the individual taxpayer in performing tax compliance. Simultaneously, all the variables affect the tax compliance of the individual taxpayer

Relativistically rotating dust

Dust configurations play an important role in astrophysics and are the simplest models for rotating bodies. The physical properties of the general--relativistic global solution for the rigidly rotating disk of dust, which has been found recently as the solution of a boundary value problem, are discussed.Comment: 18 pages, 11 figure

Addition of PTK787/ZK 222584 can lower the dosage of amsacrine to achieve equal amounts of acute myeloid leukemia cell death

Acute myeloid leukemia (AML) is a disease with a poor prognosis. It has been demonstrated that AML cells express the vascular endothelial growth factors, VEGFA and VEGFC, as well as kinase insert domain-containing receptor (VEGFR2), the main receptor for downstream effects, resulting in an autocrine pathway for cell survival. This study investigates the role of the VEGFR inhibitor PTK787/ZK 222584 in leukemic cell death, and the possibility of an additional effect on cell death by a chemotherapeutic drug, amsacrine. In three AML cell lines and 33 pediatric AML patient samples, we performed total cell-kill assays to determine the percentages of cell death achieved by PTK787/ZK 222584 and/or amsacrine. Both drugs induced AML cell death. Using a response surface analysis, we could show that, in cell lines as well as in primary AML blasts, an equal magnitude of leukemic cell death could be obtained when lower doses of the more toxic amsacrine were combined with low dosages of the less toxic VEGFR inhibitor. This study shows that PTK787/ ZK 222584 might have more clinical potential in AML when combined with a chemotherapeutic drug such as amsacrine. In future, it will be interesting to study whether the complications and the long-term effects of chemotherapy can be reduced by lowering the dosages of amsacrine, and by replacing it with other drugs with lower toxicity profiles, such as PTK787/ZK 222584

Endocrinologic disorders and optic pathway gliomas in children with neurofibromatosis type 1

Objective. To establish the prevalence of endocrinologic disorders in children with neurofibromatosis type 1 (NF1) and the relationship between these disorders and cerebral abnormalities on magnetic resonance imaging. Design. A prospective follow-up study. Setting. A multidisciplinary neurofibromatosis clinic. Patients. A total of 122 children diagnosed with NF1 according to diagnostic criteria set by the National Institutes of Health. Results. Central precocious puberty (CPP) was diagnosed in 3 children and growth hormone deficiency (GHD) in 3 children. Optic pathway gliomas were observed in 15 children; in 9 of the 15 cases, the optic chiasm was involved. Of the 3 children with CPP, only 1 showed a chiasma glioma on magnetic resonance imaging. In 1 case with GHD, an optic chiasm glioma was detected on neuroimaging. Two of the 9 children with an optic chiasm glioma presented with CPP or GHD. Conclusions. It has been suggested that CPP in children with NF1 is found exclusively in the presence of a chiasma glioma. We conclude that chiasma glioma may not be obligatory in children with NF1 and CPP or GHD. Moreover, we report a prevalence of GHD in children with NF1 of 2.5%, which has not been established earlier