PAJAK BERGANDA TERHADAP DIVIDEN PERSEROAN TERBATAS

Tesis ini berjudul ”Pajak Berganda Terhadap Dividen Perseroan Terbatas”, yang diteliti menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (Statute Approach) dan pendekatan konseptual (Conceptual Approach). Tesis ini membahas berbagai karakteristik Pajak Berganda dalam peraturan perundang-undangan Perpajakan. Selain itu dibahas juga mengenai penggolongan dan implikasi Pajak Berganda serta upaya dan metode Key word ��������� !"�#�� �$$"�!����&� "�! ��'#(��&����"��)���* '+)����%�,���+"-+.!/ )penghindaran Pajak Berganda, baik yang telah digunakan secara internasional ataupun yang terdapat dalam Undang-Undang Pajak Penghasilan Indonesia saat ini. Pemahaman yang didapat mengenai Pajak Berganda tersebut digunakan untuk menganalisa adanya indikasi suatu Pajak Berganda terhadap Dividen Perseroan Terbatas. Untuk mendapatkan pemahaman lebih sempurna, penelitian ini juga terlebih dahulu membahas karakteristik dari Dividen. Hasil dari penelitian ini menyatakan bahwa memang telah terjadi Pajak Berganda Ekonomis terhadap Dividen Perseroan Terbatas, diakibatkan adanya pembebanan Pajak Penghasilan atas laba bersih perusahaan saat sebelum dan sesudah dibagikan kepada Pemegang Saham dalam bentuk Dividen. Untuk itu diharapkan segera dilakukan revisi terhadap Undang-Undang Pajak Penghasilan yang terkait dengan Pajak Berganda secara Ekonomis juga khususnya revisi terkait keberadaan Pajak Berganda Ekonomis yang terjadi terhadap Dividen Perseroan Terbatas, baik berupa adamya pemberian izin dilakukannya Kredit Pajak ataupun dengan mengurangi persentase Pajak yang dipungut atas Dividen yang sebelumnya sudah dipungut Pajak Penghasilan Badan

Large expert-curated database for benchmarking document similarity detection in biomedical literature search

Document recommendation systems for locating relevant literature have mostly relied on methods developed a decade ago. This is largely due to the lack of a large offline gold-standard benchmark of relevant documents that cover a variety of research fields such that newly developed literature search techniques can be compared, improved and translated into practice. To overcome this bottleneck, we have established the RElevant LIterature SearcH consortium consisting of more than 1500 scientists from 84 countries, who have collectively annotated the relevance of over 180 000 PubMed-listed articles with regard to their respective seed (input) article/s. The majority of annotations were contributed by highly experienced, original authors of the seed articles. The collected data cover 76% of all unique PubMed Medical Subject Headings descriptors. No systematic biases were observed across different experience levels, research fields or time spent on annotations. More importantly, annotations of the same document pairs contributed by different scientists were highly concordant. We further show that the three representative baseline methods used to generate recommended articles for evaluation (Okapi Best Matching 25, Term Frequency-Inverse Document Frequency and PubMed Related Articles) had similar overall performances. Additionally, we found that these methods each tend to produce distinct collections of recommended articles, suggesting that a hybrid method may be required to completely capture all relevant articles. The established database server located at https://relishdb.ict.griffith.edu.au is freely available for the downloading of annotation data and the blind testing of new methods. We expect that this benchmark will be useful for stimulating the development of new powerful techniques for title and title/abstract-based search engines for relevant articles in biomedical research.Peer reviewe

Factors Associated with Revision Surgery after Internal Fixation of Hip Fractures

Background: Femoral neck fractures are associated with high rates of revision surgery after management with internal fixation. Using data from the Fixation using Alternative Implants for the Treatment of Hip fractures (FAITH) trial evaluating methods of internal fixation in patients with femoral neck fractures, we investigated associations between baseline and surgical factors and the need for revision surgery to promote healing, relieve pain, treat infection or improve function over 24 months postsurgery. Additionally, we investigated factors associated with (1) hardware removal and (2) implant exchange from cancellous screws (CS) or sliding hip screw (SHS) to total hip arthroplasty, hemiarthroplasty, or another internal fixation device. Methods: We identified 15 potential factors a priori that may be associated with revision surgery, 7 with hardware removal, and 14 with implant exchange. We used multivariable Cox proportional hazards analyses in our investigation. Results: Factors associated with increased risk of revision surgery included: female sex, [hazard ratio (HR) 1.79, 95% confidence interval (CI) 1.25-2.50; P = 0.001], higher body mass index (fo

PENERAPAN ASAS GOOD CORPORATE GOVERNANCE PADA PENGURUSAN PERSEROAN TERBATAS (ANALISIS PUTUSAN PENGADILAN NO.737/PDT.G/2014/PN.SBY)

vGood Corporate vGovernance adalah prinsip vkorporasi vyang sehat, yang perlu diterapkan vdalam pengelolaan Perseroan, yang dilaksanakan sematamata demi menjagavkepentingan Perseroan untuk mencapai maksud dan tujuanvPerseroan. Dalam melakukan pengelolaan Perseroan sesuai maksud dan tujuan Perseroan dibebankan kepada Direksi Perseroan, sehingga Direksi dalam menjalankan tugas dan wewenangnya harus menerapkan prinsip-prinsip yang terkandung dalam vGood Corporate vGovernance yaitu Transparansi, Akuntabilitas, Responsibilitas, Independensi dan Fairness. Pokok permasalahan dalam tesis ini adalah: 1. Penerapan lasas Good Corporate lGovernance lpada perbuatan lbeheeren dan lperbuatan beschikking Direksi lPerseroan Terbatas; dan 2. Penerapan asas Good Corporate lGovernance dalam kasus peningkatan modal ditempatkan dan disetor (analisis Putusan Pengadilan No.737/Pdt.G/2014/PN.Sby). Penelitian ini adalah penelitian hukum normatif dan menggunakan pendekatan perundang-undangan (statue approach), pendekatan konseptual (conceptual approach) dan pendekatan kasus (case approach). Hasil penelitian adalah Penerapani asas Good iCorporate Governancei dalam tindakan ibeheeren dan beschikking Direksi, melahirkan suatu kewajiban bagi iDireksi dalam menjalankan tugasnya untuk bertindak iberdasarkan itikad baik dan penuh tanggung jawab. Penerapan asas Good Corporate lGovernance dalam kasus peningkatan modal ditempatkan dan disetor (analisis putusan pengadilan No.737/Pdt.G/2014/PN.Sby) Direksi PT GKM tidak menerapkan prinsip-prinsip GoodlCorporate Governance. Hal ini dilatarbelakangi oleh benturan kepentingan antara pengurus yang juga merangkap sebagai pemegang saham, akibatnya menimbulkan kerugian bagi pemegang saham saham lain. Pihak yang mengalami kerugian akibat tindakan Direksi dapat menggugat Direksi dan/atau masing-masing anggotanya yang telah menerbitkan kerugian tersebut

Makna Pembelaan Terpaksa Melampaui Batas Sebagai Dasar Pertimbangan Hakim Dalam Menjatuhkan Putusan Lepas Dari Segala Tuntutan Hukum Pada Putusan Nomor 867/Pid.B/2021/Pn.Jkt.Sel

Dalam skripsi ini, peneliti mengangkat isu mengenai putusan lepas dari segala tuntutan hukum yang dijatuhkan oleh hakim terhadap anggota polisi yang melakukan penembakan kepada anggota FPI karena dinilai merupakan tindakan dalam rangka pembelaan terpaksa (noodweer) dan pembelaan terpaksa melampaui batas (noodweer exces). Adapun pemilihan isu tersebut dilatarbelakangi karena putusan lepas dari segala tuntutan hukum yang dijatuhkan terhadap terdakwa dinilai kurang tepat, tindakan penembakan yang dilakukan bertentangan dengan prinsip hak asasi manusia dan tidak sesuai dengan ketentuan yang berlaku sehingga menunjukan adanya kekaburan hukum mengenai pembuktian dalam unsur-unsur pembelaan terpaksa yang melampaui batas (noodweer exces). Untuk memecahkan permasalahan tersebut, penelitian ini membahas beberapa rumusan masalah yaitu: (1) Apa dasar pertimbangan hakim dalam menjatuhkan putusan lepas dari segala tuntutan hukum pada Putusan Nomor 867/Pid.B/2021/PN.Jkt.Sel? (2) Bagaimana pembuktian unsur pembelaan terpaksa (noodweer) dan pembelaan terpaksa melampaui batas (noodweer exces) pada Putusan Nomor 867/Pid.B/2021/PN.Jkt.Sel? (3) Bagaimana seharusnya pemutusan perkara pada Putusan Nomor 867/Pid.B/2021/PN.Jkt.Sel? Penelitian ini merupakan penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan (statue approach), pendekatan kasus (case approach), dan pendekatan konseptual (conceptual approach). Bahan hukum primer, sekunder, dan tersier dalam penelitian ini dianalisis dengan menggunakan metode interpretasi gramatikal dan metode interpretasi sistematis. Berdasarkan penelitian yang dilakukan, peneliti memperoleh hasil bahwa pertimbangan hakim dalam menjatuhkan putusan lepas dari segala tuntutan hukum tidak sesuai dengan seluruh fakta hukum yang ada dan juga tindakan penembakan yang dilakukan oleh terdakwa tidak sepenuhnya memenuhi unsurunsur dari pembelaan terpaksa melampaui batas (noodweer exces). Selain itu, perbuatan terdakwa juga bertentangan dengan beberapa ketentuan dan dapat dikategorikan sebagai pelanggaran hak asasi manusia. Oleh karena itu, hakim sebagai aparat penegak hukum seharusnya menjatuhkan hukuman terhadap terdakwa sesuai dengan hukum positif yang berlaku di Indonesia

The second ACTRIS inter-comparison (2016) for Aerosol Chemical Speciation Monitors (ACSM): Calibration protocols and instrument performance evaluations

This work describes results obtained from the 2016 Aerosol Chemical Speciation Monitor (ACSM) intercomparison exercise performed at the Aerosol Chemical Monitor Calibration Center (ACMCC, France). Fifteen quadrupole ACSMs (Q_ACSM) from the European Research Infrastructure for the observation of Aerosols, Clouds and Trace gases (ACTRIS) network were calibrated using a new procedure that acquires calibration data under the same operating conditions as those used during sampling and hence gets information representative of instrument performance. The new calibration procedure notably resulted in a decrease in the spread of the measured sulfate mass concentrations, improving the reproducibility of inorganic species measurements between ACSMs as well as the consistency with co-located independent instruments. Tested calibration procedures also allowed for the investigation of artifacts in individual instruments, such as the overestimation of m/z 44 from organic aerosol. This effect was quantified by the m/z (mass-to-charge) 44 to nitrate ratio measured during ammonium nitrate calibrations, with values ranging from 0.03 to 0.26, showing that it can be significant for some instruments. The fragmentation table correction previously proposed to account for this artifact was applied to the measurements acquired during this study. For some instruments (those with high artifacts), this fragmentation table adjustment led to an “overcorrection” of the f44 (m/z 44/Org) signal. This correction based on measurements made with pure NH4NO3, assumes that the magnitude of the artifact is independent of chemical composition. Using data acquired at different NH4NO3 mixing ratios (from solutions of NH4NO3 and (NH4)2SO4) we observe that the magnitude of the artifact varies as a function of composition. Here we applied an updated correction, dependent on the ambient NO3 mass fraction, which resulted in an improved agreement in organic signal among instruments. This work illustrates the benefits of integrating new calibration procedures and artifact corrections, but also highlights the benefits of these intercomparison exercises to continue to improve our knowledge of how these instruments operate, and assist us in interpreting atmospheric chemistry. © 2019, © 2019 Author(s). Published with license by Taylor & Francis Group, LLC

Measurement of charged-particle multiplicities in gluon and quark jets in p(p)over-bar collisions at root s=1.8 TeV

We report the first largely model independent measurement of charged particle multiplicities in quark and gluon jets, N-q and N-g, produced at the Fermilab Tevatron in p (p) over bar collisions with a center-of-mass energy of 1.8 TeV and recorded by the Collider Detector at Fermilab. The measurements are made for jets with average energies of 41 and 53 GeV by counting charged particle tracks in cones with opening angles of θ(c)=0.28, 0.36, and 0.47 rad around the jet axis. The corresponding jet hardness Q=E-jetθ(c) varies in the range from 12 to 25 GeV. At Q=19.2 GeV, the ratio of multiplicities r=N-g/N-q is found to be 1.64± 0.17, where statistical and systematic uncertainties are added in quadrature. The results are in agreement with resummed perturbative QCD calculations

European aerosol phenomenology − 8: Harmonised source apportionment of organic aerosol using 22 Year-long ACSM/AMS datasets

Organic aerosol (OA) is a key component of total submicron particulate matter (PM1), and comprehensive knowledge of OA sources across Europe is crucial to mitigate PM1 levels. Europe has a well-established air quality research infrastructure from which yearlong datasets using 21 aerosol chemical speciation monitors (ACSMs) and 1 aerosol mass spectrometer (AMS) were gathered during 2013–2019. It includes 9 non-urban and 13 urban sites. This study developed a state-of-the-art source apportionment protocol to analyse long-term OA mass spectrum data by applying the most advanced source apportionment strategies (i.e., rolling PMF, ME-2, and bootstrap). This harmonised protocol was followed strictly for all 22 datasets, making the source apportionment results more comparable. In addition, it enables quantification of the most common OA components such as hydrocarbon-like OA (HOA), biomass burning OA (BBOA), cooking-like OA (COA), more oxidised-oxygenated OA (MO-OOA), and less oxidised-oxygenated OA (LO-OOA). Other components such as coal combustion OA (CCOA), solid fuel OA (SFOA: mainly mixture of coal and peat combustion), cigarette smoke OA (CSOA), sea salt (mostly inorganic but part of the OA mass spectrum), coffee OA, and ship industry OA could also be separated at a few specific sites. Oxygenated OA (OOA) components make up most of the submicron OA mass (average = 71.1%, range from 43.7 to 100%). Solid fuel combustion-related OA components (i.e., BBOA, CCOA, and SFOA) are still considerable with in total 16.0% yearly contribution to the OA, yet mainly during winter months (21.4%). Overall, this comprehensive protocol works effectively across all sites governed by different sources and generates robust and consistent source apportionment results. Our work presents a comprehensive overview of OA sources in Europe with a unique combination of high time resolution (30–240 min) and long-term data coverage (9–36 months), providing essential information to improve/validate air quality, health impact, and climate models

Psychotherapies for eating disorders : findings from a rapid review

Background: Psychotherapy is considered central to the effective treatment of eating disorders—focusing on behavioural, psychological, and social factors that contribute to the illness. Research indicates psychotherapeutic interventions out-perform placebo, waitlist, and/or other treatments; but, outcomes vary with room for major improvement. Thus, this review aims to (1) establish and consolidate knowledge on efficacious eating disorder psychotherapies; (2) highlight select emerging psychotherapeutic interventions; and (3) identify knowledge gaps to better inform future treatment research and development. Methods: The current review forms part of a series of Rapid Reviews published in a special issue in the Journal of Eating Disorders to inform the development of the Australian-government-funded National Eating Disorder Research and Translation Strategy 2021–2031. Three databases were searched for studies published between 2009 and 2023, published in English, and comprising high-level evidence studies (meta-analyses, systematic reviews, moderately sized randomised controlled studies, moderately sized controlled-cohort studies, and population studies). Data pertaining to psychotherapies for eating disorders were synthesised and outlined in the current paper. Results: 281 studies met inclusion criteria. Behavioural therapies were most commonly studied, with cognitive-behavioural and family-based therapies being the most researched; and thus, having the largest evidence-base for treating anorexia nervosa, bulimia nervosa, and binge eating disorder. Other therapies, such as interpersonal and dialectical behaviour therapies also demonstrated positive treatment outcomes. Emerging evidence supports specific use of Acceptance and Commitment; Integrative Cognitive Affective; Exposure; Mindfulness; and Emotionally-Focused therapies; however further research is needed to determine their efficacy. Similarly, growing support for self-help, group, and computer/internet-based therapeutic modalities was noted. Psychotherapies for avoidant/restrictive food intake disorder; other, and unspecified feeding and eating disorders were lacking evidence. Conclusions: Currently, clinical practice is largely supported by research indicating that behavioural and cognitive-behavioural psychotherapies are most effective for the treatment of eating disorders. However, the efficacy of psychotherapeutic interventions varies across studies, highlighting the need for investment and expansion of research into enhanced variants and novel psychotherapies to improve illness outcomes. There is also a pressing need for investigation into the whole range of eating disorder presentations and populations, to determine the most effective interventions