Gray Area Dalam Pelaksanaan Pengampunan Pajak

The purpose of this study is to describe the gray areas in the implementation of the Law of 11of 2016 about Tax Amnesty and its implementing regulations. The data here was collected bystudying the documents of the Tax Amnesty Law, tax regulations, and other scientificliteratures. The results of this descriptive observation consists of six disputable points:uncertainty of the limits of nontaxable income for tax amnesty exception, limitation ofincome offset against the nontaxable income for tax payers who run business, debate taxpayer that meets certain criteria (UMKM), periodic reporting obligations treasure for threeyears for UMKM tax payer, crediting of VAT tax with the different period, and the fiscalpositive correction on the VAT that cannot be compensated

The Constructivist Approach: Radical and Social Constructivism in the Relationship by Using the Implementation Career Level on the Vocational Education

Vocational education is oriented to the secondary educational in which focusing on the development of the student in order to be ready to work professionally and ready to improve their self-potential, in particular, field work. The aim of this paper is to analyze the constructivist approach to vocational education, the relationship between radical and social constructivist and the implementation of the career level on the voced. The result of this discussion to explain the relationship between radical constructivism and social constructivism is viewed the strong abilities. Radical constructivism related the construction mental structure and meaning by individual. After studying, the social constructivism is more focused the social interaction than the individual knowledge construction, the stressing of construction is shown about the meaning in the social interaction activities. Implementation would be successful about the career in the vocational education and needed the educators to make an active facilitator, particularly to guide the students by question with their assumptions and trained the students by reconstructing the new meaning of knowledge, so that students can be a good career

Perkiraan Umur Simpan Kacang Rendah Lemak Dilapisi Dengan Carboxymethyl Cellulose Menggunakan Metode Accelerated Shelf-Life Test (ASLT)

Partially deffated peanut product made by reducing partial oil content before frying is known to have short shelf-lifeand easily rancid in comparison to regular friend peanut. This project was aimed to extend its shelf-life by introducingcoating on fried partially defatted peanut with carboxymethyl cellulose (CMC) by spraying. Shelf-life was determinedusing Accelerated Shelf-Life Test (ASLT) with Arrhenius model. Experiment was conducted at temperature of 25 oC,35 oC and 45oC until 15 days to follow oxidation level through thiobarbituric acid (TBA) value. Results showed thatASLT method could be used to predict shelf-life of fried partially defatted peanut that the main deterioration was dueto oxidation reaction. The shelf-life of uncoated partially defatted peanut was 34 days and those coated by CMC was52 days. Edible coating on fried partially defatted peanut was able to extend shelf-life up to 18 days by suppressingrancidity reaction

Analisa Perhitungan Energi Listrik Pada Sepeda Listrik Hybrid

Di zaman yang semakin modern ini banyak kebutuhan yang semakin meningkat, salah satunya adalah energi. Energi fosil telah lama sebagai bahan bakar utama yang digunakan pada mesin-mesin. Pemanfaatan energi yang dilakukan secara berlebihan semakin menurunkan ketersediaan energi fosil tersebut. Untuk mengurangi ketergantungan pada energi fosil yang pembentukannya sangat lama dan cepat habis, maka dari itu dibutuhkan adanya pemanfaatan energi alternatif yang lebih ramah lingkungan dan mudah didapat. Dalam penelitian ini dilakukan analisa energi listrik pada sepeda listrik hybrid. Dalam analisa ini meliputi pemanfaatan energi listrik dan konsumsi energi listrik pada sepeda listrik hybrid dengan hasil pengujian untuk memanfaatkan energi yang terbuang pada sepeda listrik hybrid dengan kecepatan 25 km/jam saat kondisi jalan mendatar yaitu 9,36 watt. Sedangkan dengan pemanfaatan energi yang terbuang pada kecepatan 20 km/jam saat kondisi jalan mendatar, daya yang dibangkitkan alternator sebesar 8,16 watt. Sedangkan pada kondisi jalan menurun pada kecepatan 15 km/jam saat kondisi jalan menurun adalah 3 watt dan pada kecepatan 10 km/jam daya yang dibangkitkan sebesar 0,03 watt. Untuk konsumsi energy listrik daya yang digunakan oleh sepeda listrik hybrid pada pembebanan awal dengan jarak 25 meter dan waktu tempuh 12,83 detik adalah 87,61 watt, sedangkan untuk kondisi jalan mendatar pada kecepatan konstan 20 km/jam adalah sebesar 29,42 watt dengan menempuh jarak 475 meter. Sedangkan daya yang digunakan oleh sepeda listrik hybrid pada beban perjalanan mendaki sejauh 25 meter dengan kemiringan 220 pada kecepatan 5 km/jam akan menghabiskan daya sebesar 483,85 watt

Reformulasi Kewenangan Mpr Pasca Amandemen UUD Nri 1945

People's consultative assembly (MPR) from the beginning is formed as an institution with consensus principle, a principle of people's consultative through consultative agency. The position and the authority of consultative agency started to change significantly after the amandements of 1945's constitution. Even some opined that people's consultative assembly is no longer required. There are several important issues that will be discuss as the main topic in this paper. First, development planning vs broad outlines of the nations direction (GBHN). Second, the authority of people's consultative assembly to set the regulating provisions. Third, the authority of people's consultative assembly to provide a constitutional interpretation. Fourth, this assembly reviewed it's own provisions. Fifth, this assembly issued a decree inaugurating of president and vice president. These fifth reformulation issues are crucial among the dynamics of our state administration system and our current conditions, also in order to strengthen the functions of the people's consultative assembly as a center for people's representation

Tinjauan Kritis Atas Peraturan Pemerintah (Pp) Nomor 46 Tahun 2013

Government Regulation No. 46 year 2013 about income tax on income from abusiness which a certain gross revenue amount has valid since on 1 July 2013. Thisgovernment regulation aims to simplify tax calculations, but also a lot of criticism,especially from tax practitioners because many weaknesses and uncertainties in applyingthis rule and there are many differences in interpretation between the taxpayer and thetax authorities in practice. The purpose of this study is to determine what obstacles andproblems encountered in the implementation of PP 46 year 2013. This is a descriptivestudy. Methods of data collection are done with the documentary studies mainly on theIncome Tax Act, the Government Regulation No. 46 year 2013, Regulation DirectiveImplementing Regulation No. 46 year 2013, other tax regulations and other scientificliterature.The results indicated there were eight weaknesses and obstacles in implementationof Government Regulation No. 46 year 2013, first this Government Regulation isconsidered unusual because of the imposition of final based on gross revenue rather thanon the type of business, removing aspect of fairness in taxation, impressed overlappingthe existing rules, the time of validation is not proper, the uncertainty of gross income asthe tax base, the uncertainty in commercial operation for the taxpayer, the uncertainty ofthe calculation of income tax on other income (other income), and the SKB (free of taxcuts) mechanisms which complicate the taxpayer. With many weaknesses, thesimplification objectives to be achieved in this government regulation caused potentiallyprolonged polemic

Pengaruh Umur Panen Rumput Laut Eucheuma Cottonii Terhadap Sifat Fisik, Kimia Dan Fungsional Karagenan

The aim of this study was to evaluate the effect of different harvesting times of Eucheuma cottonii on both physical, chemical and functional properties of carrageenan. Seaweed Eucheuma cottonii was obtained from water territorial of Tablolong Kupang. The study was carried out into two steps. The first step was to investigate the effect of harvesting time of 30, 45, and 60 days after planting on physical and chemical properties of obtained carrageenan. The second step was to study the effect of functional properties of obtained carrageenan on viscocity and the stability of tomato sauce. The results showed that seaweed which was harvested in 45 days after planting has good physical and chemical properties of carrageenan in term of moisture 12.45 %; protein 5.03 %; extract ether 1.40 %; ash 21.29 %; carbohy- drate 72.28 %; sulphate 19.69 %; and crude extract 48.20 %. The obtained carrageenan at concentration of 1,5%, also give highest viscocity of 11.50-45 cps and gel strength of 0.8961-4.0709 kg/cm2. Further identification show that the obtained carrageenan produced was classified as kappa carrageenan and at 0,2 % (w/v) was able to stabilize tomato sauce up to 86 % and viscosity of 60 cps after 2 weeks of storage at room temperature

Karakterisasi Tiga Jenis Pati Sagu (Metroxylon SP.) Hidroksipropil

Pati sagu alami (PSA) telah dimodifikasi dengan propilen oksida. Hidroksipropilasi dengan variasi propilen oksida berturut-turut 2,5, 5,0 dan 7,5 mL dalam suasana alkali pada suhu 40 oC selama 24 jam. Tujuan penelitian ini adalah untuk mempelajari pengaruh variasi propilen oksida terhadap sifat-sifat pati sagu hidroksipropil (PSHP). Parame- ter Perubahan yang diukur meliputi kemampuan menggelembung, daya larut, kejernihan pasta, sifat amilografi dan warna pati. Spektra fourier transform infrared (FT-IR) digunakan untuk menunjukkan tersubtitusinya gugus hidrok- sil oleh gugus hidroksipropil. Hasil penelitian menunjukkan bahwa molar subtitusi (MS) PSHP adalah 0,03-0,09. Sifat-sifat seperti kemampuan menggelembung 21,32-51,11 g/g, suhu awal gelatinisasi (SAG) 58,5-67,5 oC dan suhu puncak gelatinisasi (SPG) 69-75 oC adalah rendah jika dibandingkan dengan PSA yaitu 51,11-77,78 g/g,71,50-72 oC dan 77,25-79,50 oC berturut-turut untuk kemampuan menggelembung, SAG dan SPG. Kejernihan pasta 59,23-82,18;35,23-42,09 dan 35,70-44,25 %T berturut-turut untuk pati sagu hidroksipropil Tuni (PSHPT), PSHP Ihur (PSHPI) dan PSHP Molat (PSHPM) lebih tinggi dibandingkan PSA 56,20, 33,27 dan 30,22 %T berturut-turut untuk PSA Tuni, PSA Ihur dan PSA Molat. Warna PSHP (L* 93,39-97,58) menunjukkan nilai yang lebih tinggi jika dibandingkan dengan PSA (L* 62,75-65,01) dengan nilai a* (0,25-1,38) dan nilai b* (6,38-9,37) rendah