Pengaruh Sanksi Administrasi dan Surat Paksa terhadap Optimalisasi Pencairan Tunggakan Pajak (Studi pada Kantor Pelayanan Pajak Pratama Singosari)

The trust given by the government to taxpayers in self-assessment system should be able to run well according to the plan. Taxpayers are capable for performing their tax duty well and properly without negligence, deliberateness, and ignorance concerning this duty. In order to minimize these actions, there should be law enforcement in the obedience of the taxpayers. This study is aimed to (1) Know whether the administration charge and distress warrant has significant effects on the optimization of Disbursement of Tax Arrears. (2) Analyze and explain whether the administration charge has partially significant effects on the optimization of Disbursement of Tax Arrears, and (3) Analyze and explain whether the distress warrant has partially significant effects on the optimization of Disbursement of Tax Arrears.The kind of study used in this research is quantitative study, which is used to test hypothesis about the effects of the administration charge and distress warrant on the optimization of Disbursement of Tax Arrears. The population in this study is Taxpayers who receive administration charge and distress warrant and have tax arrears in Small Tax Office Singosari.The result of this study exclaimed that administration charge and distress warrant Variables have simultaneously significant effects on the optimization of Disbursement of Tax Arrears. Partially, administration charge and distress warrant Variables havesignificant effects on the optimization of Disbursement of Tax Arrears. It is suggested for the next researchers to employ other variables that affect the optimization of Disbursement of Tax Arrears, which are taxpayers, awareness, criminal sanctions, and so on to improve the study

Loneliness of Working and Unworking Male and Female Elder

The aim of this study is to now the loneliness of the male and female elder who work and doesn't work and also factors influencing the loneliness. The participants of this study is above 60 years old. The result shows that loneliness comes when the participants are left by his/her spouse, the grandchildren or when the spouse is already dead. The loneliness comes at the Sunday when the other family member is leaving the house. The result also shows that loneliness has relation to job or things that the participants do

Sistem Informasi Harga Pokok Proses Bagi USAha Kecil Dan Menengah Dalam Meningkatkan Kualitas Proses Produksi

Accounting Information Systems today has an important role to the progress of an organization included in the business world. The problem that often arises in small and medium enterprises, among others on the system transactions are still done manually, by relying on paper for archiving enterprise data. Of course, such things will be difficult to control and report transaction data namely finance Production Cost and Process Cost. An application system that can help the process along with the transaction data report is required which can present useful information for interested parties to address such problems. The fact that there are still many small and medium-class companies (SMEs) still doing transaction processing, financial records and preparing reports both reports transactions and financial statements of the company manually. Improving the IT mastering is one of the important factors that need to be considered for small and medium enterprises and it also can develop the business wheel. IT development has been moving very rapidly, both in terms of hardware and software which can help the company\u27s performance.One of SMEs in Kebumen district is tile company famous brand of Sokka. Most companies tile in the district Kebumen still use manual accounting system. Tile Company Brands Sokka does the production process using the production machine. Where the process Brands Sokka tile production company produces several kinds of products in the form types of tile press generated from period to period is always the same.The existence of accounting information system is expected to make management transactions and corporate finance better and accurate, and can help entrepreneurs and policy makers in managing the company\u27s finances and taking policy\u27s company as well as scoring at the performance of the company. Therefore, the authors apply a Cost Information System applications Process For Small And Medium Enterprises In Improving the Quality of Production Process using microsoft office 2007 program

Keterampilan Proses Fisika Siswa melalui LKS Berbasis Jelajah Alam Sekitar (JAS) pada Materi Pokok Suhu dan Kalor di SMAN 2 XIII Koto Kampar”.

The purpose of this study was to describe the results of the physics students learn the skills and know the difference between the skills students learn physics processes using worksheets based natural learnig (JAS) with students who learn using worksheets conventional. The research was conducted from February 2015 through June 2015 with a population of class X IPA and sample class X IPA 25 students and XIPA 2, 24 students. The design of this research is a form of pre-experimental design intact-group comparison. Instruments used test results of students' learning skills physics process which comprises 12 multiple choice questions. Data collection techniques in research is the provision of test results of physical processes of learning skills of students. Technical analysis of data used descriptive analysis and inferential analysis. Descriptive analysis of the average absorption of 80% class experiment with both categories while the control group was 74% in both categories. Based on the absorption of students it can be said the effectiveness of learning in the experimental class and control class is effective. Classical mastery learning students in the experimental class is 84% ​​complete and 62.5% control class is declared incomplete. Classical completeness indicators of process skills in the experimental class that is 100% complete and incomplete control class is 75%. Inferential analysis through statistical calculation t test SPSS 16. tcount = 2.1667 and ttable = 2.012. Based on the criteria of hypothesis testing tcount> ttable so that there is a significant difference against worksheets skills through a process physics-based Natural base learning Around with worksheets conventional level of 95%

Pengaruh Lama Pengukusan Adonan Terhadap Kualitas Fisik Dan Kimia Kerupuk Ikan Lele Dumbo (Clarias Gariepinus)

Kerupuk ikan diolah dengan metode pengolahan suhu tinggi salah satunya tahap pengukusan adonan. Tujuan penelitian ini adalah mengetahui konsentrasi terbaik daging ikan lele pada pembuatan kerupuk ikan dan mengetahui pengaruh lama pengukusan adonan terhadap kualitas kerupuk ikan Lele Dumbo (Clarias gariepinus). Materi yang digunakan dalam penelitian ini adalah ikan Lele Dumbo. Metode penelitian yang digunakan bersifat experimental laboratories dengan Rancangan Acak Lengkap (RAL). Perlakuan yang diterapkan adalah lama peangukusan adonan yang berbeda antara lain 45, 60, dan 90 menit. Parameter yang diamati adalah karakteristik kerupuk ikan baik fisik maupun kimia melalui pengujian organoleptik, uji kemekaran, kadar air, kadar abu, kadar protein dan asam amino lisin. Data dianalisis menggunakan analisa ragam (ANOVA) dan uji Beda Nyata Jujur (BNJ). Hasil penelitian menunjukkan bahwa perbedaan lama pengukusan adonan memberikan pengaruh nyata (P<0,05) terhadap kualitas fisik dan kimia. Kerupuk dengan lama pengukusan adonan selama 45 menit memiliki kualitas terbaik dengan kriteria: uji organoleptik 8.45 , daya kemekaran 39%, kadar air 7,98%, kadar abu 1,66%, kadar protein 11,88%, asam amino lisin 50,03 mg/g

Solidarity and cost management: Swiss citizens’ reasons for priorities regarding health insurance coverage

ContextApproaches to priority‐setting for scarce resources have shifted to public deliberation as trade‐offs become more difficult. We report results of a qualitative analysis of public deliberation in Switzerland, a country with high health‐care costs, an individual health insurance mandate and a strong tradition of direct democracy with frequent votes related to health care.MethodsWe adapted the Choosing Healthplans All Together (CHAT) tool, an exercise developed to transform complex health‐care allocation decisions into easily understandable choices, for use in Switzerland. We conducted focus groups in twelve Swiss cities, recruiting from a range of socio‐economic backgrounds in the three language regions.FindingsParticipants developed strategic arguments based on the importance of basic coverage for all, and of cost‐benefit evaluation. They also expressed arguments relying on a principle of solidarity, in particular the importance of protection for vulnerable groups, and on the importance of medical care. They struggled with the place of personal responsibility in coverage decisions. In commenting on the exercise, participants found the degree of consensus despite differing opinions surprising and valuable.ConclusionThe Swiss population is particularly attentive to the costs of health care and means of reducing these costs. Swiss citizens are capable of making trade‐offs and setting priorities for complex health issues.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/146495/1/hex12680.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/146495/2/hex12680_am.pd