Kontradiktif Sanksi Pidana dalam Hukum Pajak

This study is focused on the aspect of law enforcement, especially on tax law. The study additionally examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one. This research was conducted by using a normative juridical method focused on primary and secondary materials.The result of the research shows that merely emphasizing the criminal aspects of tax law enforcement will only jeopardizes the primary goal of tax administration in collecting tax revenue that is highly needed for public needs such as building schools, bridges, hospitals, fuel subsidies, and so on. Conversely, using an administrative approach will maximize tax revenue because it will make taxpayers and tax officers feel safe every time they face a tax dispute

Problem Hukum Penuntasan Kasus Pajak suatu Analisis terhadap Putusan Kasasi Mahkamah Agung No. 2239 Tahun 2012

This research focused on the study of law to the decisions of the Supreme Court to the taxpayer who allegedly improper tax payments and subject to criminal sanctions. In addition, the study examines how the tax laws look at the issue of the taxation philosophy from the outset was not intended criminalize tax payer but rather on how to make money for the benefit of the state for the welfare of the whole society. Philosophically, it appears that the purpose of the tax law emphasis more on the goals of justice and expediency, than on providing penalties for perpetrators suffer and destination deterrent for others not to do the same. Differences in perceptions of tax payer and the government became an important study in seeing the tax position which has been mapped in the context of administrative law

Bio-extraction of metal ions from laterite ore by Penicillium chrysogenum

The main objective of this study was to find a more feasible and economical method to extract metal ions from laterite ore by Penicillium chrysogenum. The effect of different substrates on microbial recovery of metal ions from laterite ore using indigenous strain of P. chrysogenum was observed. Maximum recovery of aluminum (86.78%), iron (97.78%), manganese (77.61%), nickel (57.31%) and chromium (34.32%) was recorded in case of shaking flasks experiments up to 24 days of incubation. Metal ions solubilization was also compared with the samples, which were not shaken and maximum recovery of Al (83.54 %), Fe (96.12 %), Mn (88.56 %), Ni (46.53 %) and Cr (37.82 %), were attained up to 24 days of incubation period. Enhanced recovery of Fe and Al may be due to the result of the acidic effect of the environment and the chelating capacity of organic acids.Key words: Bioleaching, Penicillium chrysogenum, agriculture wastes, laterite ore

Perancangan Sistem Suspensi untuk Simulasi Respon Dinamik ¼ Bodi Mobil

Gaya dan momen yang terjadi pada permukaan kontak ban dengan jalan berhubungan erat dengan tingkat kenyaman dan keamanan berkendaraan. Karakteristik dari gaya dan momen ini sangatlah dinamik karena dipengaruhi oleh banyak faktor. Beberapa faktor utamanya adalah beban kenderaan, kecepatan, besarnya steering angle dan elastisitas ban. Posisi permukaan kontak ban dengan jalan yang selalu berpindah pada saat kenderaan berjalan menyebabkan sulit untuk bisa mengamati respon dinamik ban serta sulit untuk mengukur gaya dan momen yang terjadi. Penelitian ini menitikberatkan pada perancangan model kontruksi sistem suspensi yang bisa mensimulasikan gerak dinamis dari ¼ bodi mobil untuk posisi bagian kanan depan. Kontruksi yang dirancang pada dasarnya terdiri dari dua bagian yaitu kontuksi bagian samping dan kontruksi bagian bawah. Kontruksi bagian samping merupakan representasi dari kontruksi bodi mobil yang mana bagian ini bisa bergerak translasi dalam arah vertical untuk mensimulasikan perubahan posisi bodi mobil akibat perubahan berat, maneuver maupun akibat gangguan permukaan jalan. Kontruksi bagian bawah berfungsi sebagai penggerak untuk memutar ban. Kontruksi bagian bawah ini dirancang untuk bisa berputar dalam posisi statis. Komponen yang berputar pada kontruksi bagian bawah ini akan meneruskan putaran ke ban sehingga roda mobil akan ikut berputar dalam posisi statis juga. Untuk memastikan semua komponen yang digunakan aman, maka dilakukan perhitungan dimensi dan perhitungan keuatan material yang digunakan pada kontruksi ini. Disamping perhitungan manual, perhitungan kekuatan material dan simulasi juga dilakukan dengan menggunakan software CATIA. Bahan untuk rangka kontruksi dipilih baja profil ST-37 dengan young modulus 200 GPa, yield strenght 240 Mpa dan memiliki dimensi 50 x 50 x 5mm. Hasil simulasi dengan software CATIA terlihat bahwa besarnya tegangan maksimum yang bekerja pada rangka adalah 10.9 N/mm2. Nilai ini lebih kecil dari tegangan geser izin 37N/mm2, sehingga dapat disimpulkan bahwa material ST 37 berbentuk siku dengan dimensi 50x50x5mm aman digunakan untuk kontruksi alat simulasi sistem suspensi in

Cancer patients’ experiences of living with venous thromboembolism: A systematic review and qualitative thematic synthesis

Background: Cancer-Associated thrombosis is common. Recommended treatment is daily injected low-molecular-weight heparin for 6months. Most studies focus on prophylaxis and treatment; few have explored patients’ experience. Aims To identify and synthesise the available literature concerning patients’ experience of cancer associated thrombosis. Design Systematic literature review and qualitative thematic synthesis. MethodsMEDLINE, Embase, CINAHL, PsychINFO (until 10/2016; limited to English) were searched. Eligible papers were qualitative studies of adult patients’ experience of cancer-associated thrombosis. Two researchers screened titles/abstracts/papers against inclusion criteria with recourse to a third for disagreements. Critical Appraisal Skills Programme qualitative checklist tool was used for quality appraisal. Results1397 articles were identified. Five qualitative studies (total n=92; age range 32 to 84 years) met the inclusion criteria. Participants had various cancer types. Most had advanced disease and were receiving palliative care. Four major themes emerged from the data: knowledge deficit (patients and clinicians); effects of cancer associated thrombosis (physical and psychological); effects of anticoagulation; coping strategies. ConclusionThe cancer journey is difficult in itself, but thrombosis was an additional, frightening and unexpected burden. Although the association between cancer and thromboembolism is well known, cancer patients are not educated routinely about the risk or warning symptoms/signs of thromboembolism which may otherwise be misattributed to the cancer by patient and clinician alike. This systematic review highlights the impact of cancer-associated thrombosis on the lives of cancer patients, and calls for education for patients and clinicians to be part of routine care, and further work to address this patient priority

CNS activity of ZS-1A: a phytoceutical from Zizyphus spina-christi root bark

Zizyphus spina-christi (ZS) Willd is reputed to have medicinal values. Studies on the phytochemistry, and some pharmacological activity of the plant\'s rootbark were initiated in our laboratories. The present study is a report on sedative effect of a fraction obtained from the hexane extract (numbered ZS-1A) of the plant material. The fraction (25, 50 and 100 mg/kg, p.o.) were tested against pentobarbital sleeping time, motor coordination (rota-rod performance) test and exploratory behaviour in mice. Results show that ZS-1A prolonged pentobarbital induced hypnosis and decrease the head-dip responses in the exploratory behaviour tests dose dependently. It however failed to give a positive test on the motor coordination test. The results demonstrate potent central depressant effect by ZS-1A. Keywords: Phytomedicine, sedation, mice.International Journal of Biological and Chemical Sciences Vol. 2 (4) 2008: pp. 456-46