Tax evasion dan peran konsultan pajak dalam pencegahannya Studi kasus di wilayah kantor pelayanan pajak pratama kota samarinda

Penelitian ini bertujuan untuk mengetahui bagaimana fenomena tax evasion dan peran konsultan pajak dalam pencegahannya di Kantor Wilayah KPP Pratama Samarinda. Hal ini didasarkan masih banyaknya jumlah Wajib Pajak yang diperiksa terkait tax evasion dalam periode 2016-2019. Tetapi adanya pelanggaran tersebut tidak bisa disalahkan sepenuhnya kepada Wajib Pajak dikarenakan kurangnya pengetahuan Wajib Pajak itu sendiri terkait sistem dan peraturan perpajakan. Dikarenakan kurangnya pengetahuan tersebut, membuat beberapa Wajib Pajak memilih menggunakan jasa konsultan pajak untuk membantu pelaksanaan kewajiban perpajakannya. Tetapi adanya financial dependency antara konsultan pajak dengan kliennya membuat konsultan pajak tak jarang mengikuti keinginan klien untuk melakukan pelanggaran pajak. Penelitian ini menggunakan teori Planned Behavior dengan metode kualitatif. Objek dalam penelitian ini yaitu informan Wajib Pajak Badan dan Pribadi serta konsultan pajak resmi. Hasil dari penelitian ini menunjukkan bahwa informan Wajib Pajak Badan dan Pribadi menggunakan jasa konsultan pajak dikarenakan pengetahuan perpajakan konsultan pajak yang memadai, serta dapat membantu efektifitas dan efisiensi kerja Wajib Pajak. Wajib Pajak juga cenderung memilih menggunakan honest consultant yang dapat memberikan saran konservatif. Begitupun para konsultan pajak lebih memilih untuk mengedukasi dan memberikan saran konservatif dengan melakukan tax planning

PENGARUH INDEPENDENSI, ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT AKUNTAN PUBLIK DI KALIMANTAN TIMUR

Mita Pranata Munthe.2018.The Influence of Independency, Audit Ethics, and Audit Fee to Audit Quality of Public Accountant In East Kalimantan. Supervised by Dr. Cornelius Rantelangi, S.E., M.M., Ak.,CA.,BKP and Mr. Agus Iwan Kesuma, S.E.,M.A . This research purposed to examine the influence of independency, audit ethics and audit fee to audit quality of public accountant. The type of this research is descriptive qualitative with primary data source which is questionnaire technique. The technique of the sampling is purposive sampling with amounts of the sample are 71 respondents. The analysis technique of this research is multiple linear regression analysis with the equation of regression Y = 14,601 + 0,291X1 + 0,550X2 + 0,202X3.. In this research conducted data quality test, classical assumption test and hypothesis test either partially or simultaneously with significance level (?) is 0,050 (5%). The result of this research obtained number of statistical significance (Sig.) for independency, audit ethics, and audit Fee are 0,003; 0,000; and 0,027 which the values of statistical significance are smaller than the value of significance test (?) (Sig. < 0,05). From this research can be concluded that independency, audit ethics, and audit fee affect positively and significantly toward audit quality of public accountant in east Kalimantan either partially or simultaneously Keywords : Independency, Audit Ethics, Audit Fee and Audit Qualit

A Preliminary Study on Histological Effect of Salted Fish (Ophiocephalus Striata) in Albino Rats

Tiga puluh ekor tikus putih umur 28 hari dibagi menjadi 3 kelompok. Setiap kelom­pok terdiri atas 10 ekor. Grup I diberi makan pakan non-protein, Grup II diberi pakan 10% susu skim dan Grup III diberi pakan 10% protein ikan asin. Makanan dan minuman diberikan secara ad. libitum. Setiap ekor sebelum percobaan dimulai dan 2 kali seminggu selama masa observasi ditimbang berat badannya. Pada hari ke 28, setiap tikus diukur protein efficiency rationya. Percobaan ini diamati selama 4 bulan penuh. Dalam masa observasi, ditemukan 3 ekor tikus Grup III mati dan 2 ekor tampak kurus serta bulunya kasar dan tidak berkilau. Pada otopsi dari tikus yang mati ditemukan mukosa bagian posterior orofaring berwarna keputihan dan permukaannya bergranuler. Pada pemeriksa­an mikroskopik jaringan ini menunjukkan reaksi radang kronis dan disertai dengan hiperplasi dan hiperkeratosis lapisan mukosa. Lapisan epitel beberapa asinus kelenjar ludah mengalami skuamus metaplasia dan ada pula yang disertai mutiara keratin. Ada beberapa lagi asinus yang mengalami delatasi dan lumennya dilapisi epitel gepeng. Alat-alat tubuh lain tidak mengalami Perubahan yang nyata

Comparison of phantom materials for use in quality assurance of microbeam radiation therapy

Microbeam radiation therapy (MRT) is a promising radiotherapy modality that uses arrays of spatially fractionated micrometre-sized beams of synchrotron radiation to irradiate tumours. Routine dosimetry quality assurance (QA) prior to treatment is necessary to identify any changes in beam condition from the treatment plan, and is undertaken using solid homogeneous phantoms. Solid phantoms are designed for, and routinely used in, megavoltage X-ray beam radiation therapy. These solid phantoms are not necessarily designed to be water-equivalent at low X-ray energies, and therefore may not be suitable for MRT QA. This work quantitatively determines the most appropriate solid phantom to use in dosimetric MRT QA. Simulated dose profiles of various phantom materials were compared with those calculated in water under the same conditions. The phantoms under consideration were RMI457 Solid Water (Gammex-RMI, Middleton, WI, USA), Plastic Water (CIRS, Norfolk, VA, USA), Plastic Water DT (CIRS, Norfolk, VA, USA), PAGAT (CIRS, Norfolk, VA, USA), RW3 Solid Phantom (PTW Freiburg, Freiburg, Germany), PMMA, Virtual Water (Med-Cal, Verona, WI, USA) and Perspex. RMI457 Solid Water and Virtual Water were found to be the best approximations for water in MRT dosimetry (within ±3% deviation in peak and 6% in valley). RW3 and Plastic Water DT approximate the relative dose distribution in water (within ±3% deviation in the peak and 5% in the valley). PAGAT, PMMA, Perspex and Plastic Water are not recommended to be used as phantoms for MRT QA, due to dosimetric discrepancies greater than 5%

A cylindrical silicon-on-insulator microdosimeter: charge collection characteristics

A novel silicon-on-insulator microdosimeter for estimating the radiobiolgical effectiveness (RBE) of a mixed radiation field is presented. An ion beam induced charge collection study has confirmed the microdosimeter possesses well defined micron sized 3D cylindrical sensitive volumes. An array of these SVs has the capabilitiy of studying the track structure of high energy heavy ions typical of a deep space environment

Validation of a Monte Carlo simulation for Microbeam Radiation Therapy on the Imaging and Medical Beamline at the Australian Synchrotron

Microbeam Radiation Therapy (MRT) is an emerging cancer treatment modality characterised by the use of high-intensity synchrotron-generated x-rays, spatially fractionated by a multi-slit collimator (MSC), to ablate target tumours. The implementation of an accurate treatment planning system, coupled with simulation tools that allow for independent verification of calculated dose distributions are required to ensure optimal treatment outcomes via reliable dose delivery. In this article we present data from the first Geant4 Monte Carlo radiation transport model of the Imaging and Medical Beamline at the Australian Synchrotron. We have developed the model for use as an independent verification tool for experiments in one of three MRT delivery rooms and therefore compare simulation results with equivalent experimental data. The normalised x-ray spectra produced by the Geant4 model and a previously validated analytical model, SPEC, showed very good agreement using wiggler magnetic field strengths of 2 and 3 T. However, the validity of absolute photon flux at the plane of the Phase Space File (PSF) for a fixed number of simulated electrons was unable to be established. This work shows a possible limitation of the G4SynchrotronRadiation process to model synchrotron radiation when using a variable magnetic field. To account for this limitation, experimentally derived normalisation factors for each wiggler field strength determined under reference conditions were implemented. Experimentally measured broadbeam and microbeam dose distributions within a Gammex RMI457 Solid Water® phantom were compared to simulated distributions generated by the Geant4 model. Simulated and measured broadbeam dose distributions agreed within 3% for all investigated configurations and measured depths. Agreement between the simulated and measured microbeam dose distributions agreed within 5% for all investigated configurations and measured depths