Peranan Penyidik Pegawai Negeri Sipil (Ppns) Perpajakan dan Penyidik Polri dalam Penanganan Tindak Pidana Perpajakan

The tax is an important thing as welfare state as one of income source for the increasing of social welfare in a state. Indonesia is one of nation that put tax as one of state income source although it has not yet put tax as one of increasing of society welfare. In the law enforcement process include the tax law enforcement, it always face to criminal justice system. This system is one of system to eradicate the crime in a society. Crimnal justice system has any components, i.e. police, attorney, court, and correctional instituation. In addition to the component of the criminal justice system, there is one specific component for the case of tax, i.e. the civil servant investigator (PPNS) who has responsibility to do the investigation if there is a crime in tax to support the public attorney in handle the tax case. The role of PPNS as instuation out of Police aims to help the task of police in to the investigation that determined in the Crime Procesure Law and Act No. 2 of 2002 concerning to the Police of republic of Indonesia. PPNS or Police must helpot one to the others especially in provide the required information about the crime case to support the crime investigation actually and completely to avoid the intersect of authority in do the investigation that requires the coordination and supervision between the related instituation in enforcement, and socialization of the rule related to the authority in any investigation and to obtain the understanding about the task and authority for each instituation. Through this socialization it will eliminate the gap between the instituation and realize the complete instituation

OBSERVATION OF DISTRIBUTION AND QUALITATIVE PROPERTIES OF HORSELIVESTOCK (EQUUSCABALLUS) IN NORTH SUMATRA)

This study aims to determine the spread of horses and horses based on the observation of the color of feathers, facial marks, foot shape and back shape in Humbang Hasundutan, Samosir, Karo and North Tapanuli districts. This research was conducted in July-September 2016 by performing phenotypic analysis (color and face mark) at 271 horses in Humbang Hasundutan District, Samosir Regency, Karo Regency and North Tapanuli Regency. The research method used is survey method and Simple Random Sampling method (simple random sampling) done to determine the cattle that will be used as sample. The analysis shows that horses in North Sumatera have various color and dominant red brown (27,86%). Horses in North Sumatra have various dominant faces that dominate strike (54.95%)

Morphology and composition of strontium calcium aluminate matrix doped with Dy3+

The aim of the present study was to determine the influence of doping rare earth ion on strontium calcium aluminate (CaO-SrO-SiO2-Al2O3). Therefore, the authors have manufactured luminescent material consisting of 40CaO-5SrO-5SiO2-50Al2O3 doped with Dy3+. The compositions have been selected on the basis of chemical stability. Five pellets were prepared with different calcination temperatures and times, namely 400 and 600°C for 1 and 2 h, in order to shed light on their luminescence behaviour. X-ray diffraction, energy dispersive X-ray analysis and scanning electron microscopy elaborate and characterise the formation of small particle of photoluminescent material in the phosphor matrix host material

Land Used Mapping using Unmanned Aerial Vehicle (UAV) along Parit Rasipan Drainage System

Excess nutrients accelerate the growth of plants and algae in water sources, leading to environmental issues like flow retardation (flood), a decrease in the amount of oxygen in the water, and a decline in the quality of the water. Therefore, the goal of this study is to identify the quality Parit Rasipan drainage system's eutrophic level in terms of temperature, dissolved oxygen, pH, and turbidity; and to analyse an NDVI (Normalized Difference Vegetation Index) image taken by unmanned aerial vehicle (UAV) and using Agisoft photoscan software. As a result, four sampling locations—residential (S1), industrial (S2), agricultural (S3), and farming (S4)—have been chosen for water quality sampling and analysis along the Parit Rasipan drainage system. The HACH method was used to analyse water samples that have been obtained according to the Standard Methods for Water and Wastewater Examinations. It was found that agricultural zone was poor water quality compared residential, industrial and farming zones with measurements of 3.82 mg/L, 3.09, 25.57 °C, and 14.6 NTU, respectively, the agricultural zone has the highest values for the four metrics of dissolved oxygen, pH, temperature, and turbidity. This scenario could be due to the usage of the fertilizer to cultivate the oil palm contributed to Parit rasipan drainage system (S3) which resulted in a substantial amount of eutrophication. Hence, the use of UAVs and the agisoft photoscan programme has considerably improved the mapping of the water quality metrics and eutrophic level

Pertanggungjawaban Pidana Illegal Logging (Pembalakan Liar) sebagai Kejahatan Kehutanan Berdasarkan Undang-undang No. 41 Tahun 1999 Tentang Kehutanan dan Undang-undang No. 18 Tahun 2013 Tentang Pencegahan dan Pemberantasan Perusakan Hutan

Continuous destruction of natural forest has caused the decrease in the forest area. The problem of criminal act in forestry, especially illegal logging, is a very complicated problem to be coped with since the criminal act is very serious, well-organized, and has inter-state range. The people's lack of knowledge in the importance of forest for human benefit and the weakness of law has caused the complexity of any effort to handle illegal logging. Law No. 14/1999 on Forestry has not yet formulated the definition of illegal logging so that it causes multi-interpretation. Besides that, there are many weaknesses in the previous legal provisions which cause the prevention and the eradication become complicated. Therefore, Law No. 18/2013 on the Prevention and the Eradication was established. The result of the research showed that the criminal elements of illegal logging were found in Article 12 points a, b, c, d, e, f, and g, and in Article 19 points a, b, c, d, and f of Law No. 18/2013. Criminal responsibility of the perpetrators of illegal logging individually and corporately, either intentionally or because of negligence has been formulated in Articles 82 up to 85, in Article 94, and in Article 98. The reasons for annulling the criminal act is found in Article 11, paragraph (3) and in Article 13, paragraph (2) of Law No. 18/2013

Pertanggungjawaban Korporasi dalam Tindak Pidana Kehutanan (Studi Putusan Kasasi Mahkamah Agung RI Nomor 2642 K/pid/2006)

The corporation case which occurs in North Sumatera is a forestry criminal act committed by Darianus Lungguk Sitorus, the owner of PT Torganda and PT Torus Ganda. He did forestry criminal act in the area of Hutan Padang Lawas through his corporation. As the perpetrator who did the criminal act in this case, he was imprisoned by the Ruling of the Supreme Court No 2642 K/Pid/2006 for 8 (eight) year imprisonment plus incurred a fine of Rp. 5,000,000,000 (five billion rupiahs) plus confiscation of 47,000 (forty seven thousand) hectares of oil palm plantation, located in the area of Padang Lawas by the Department of Forestry.The problems of the research were the development of corporation responsibility for forestry criminal act in Indonesia and whether judge's legal consideration on corporation criminal responsibility in the Cassation Ruling of the Supreme Court No 2642 K/Pid/2006 had met the theory of criminal responsibility. The research used judicial prescriptive method with legal provision, case, and comparative approaches, using primary, secondary, and tertiary legal materials which were analyzed interpretatively. The result of the research showed that corporation criminal responsibility in forestry criminal act in Indonesia is developing in ius constitutum which indicated by the development of the development of legal subject and corporation criminal responsibility. Law No. 41/1999 on Forestry which has gone through the development of corporation criminal responsibility in Law No. 18/2013 on Prevention from and Eradication of Forest Damage, and Cassation Ruling of the Supreme Court No. 2642 K/Pid/2006 has directly used the theory of corporation criminal responsibility. As a directing mind, Darianus Lungguk Sitorus had a corporation inner-self in ordering to commit (doen plegen) forestry criminal act

Alsolation and characterization of a heavy metalreducing enterobacteriaceae bacterium strain DRY 7 with the ability to assimilate phenol and diesel

Background/Objectives: Molybdenum, phenol and diesel are toxic to organism, and are part of global pollution. Their removal using microorganisms with multiple detoxification ability is being intensely sought as a cleaner and economic approach. Methods/Statistical analysis: A soil suspension was spread plated on a minimal salts media supplemented with molybdenum. Blue colonies, indicating molybdenum reduction was then screened for phenol and diesel degradation capabilities. Findings: A molybdenum-reducing bacterium locally isolated showed the ability to grow on phenol and diesel. The bacterium required pHs of between 5.8 and 6.3 and temperatures of between 30 and 40oC for optimal reduction. Among the carbon sources tested for supporting reduction, glucose was the best. A critical concentration of phosphate at just 5 mM was required, while molybdenum (sodium molybdate) was required between 15 and 25 mM. The absorption spectrum of the Mo-blue produced showed a characteristic maximum peak at 865 nm. The reduction of molybdenum was inhibited by the ions mercury, copper, chromium, lead and silver by 78.9, 78.4, 77.4, 53.5 and 36.8%, respectively. Analysis using phylogenetic analysis identifies the bacterium as Enterobacteriaceae bacterium strain DRY7. Growth on phenol and diesel as carbon sources showed that the optimal concentrations supporting growth was between 300 and 400 mg/L and between 300 and 500 mg/L, respectively. Application/Improvements: The capacity of this bacterium to detoxify a number of toxicants is an important property or bioremediation of soils contaminated with multiple toxicants

Faktor Lingkungan dan Perilaku yang Berpengaruh terhadap Kejadian Filariasis di Daerah Endemis Kota Pekalongan

Background: Filariasis is a disease still become a health problem in Indonesia. South Pekalongan District is one of the endemic areas of filariasis. Filariasis is influenced by several factors such as environmental factors, socio economic and community behavior. The objective of this study was to determine the influence of environmental factors, socio economic factor and behavior that contributed to the incidence of filariasis cases in South Pekalongan District.Methods: This research was an observational research with a case-control approach. Case in this study was filariasis cases and for control was people suffer from filariasis. The number of each case and control is 40. Data was taken by observation and interview. Data collected was analyzed by using logistics regression.Results: Multivariate analysis shows that out of 11 (eleven) variables there is 1 variable which is proven to influence the incidence of filariasis in South Pekalongan District in July 2018, it was use of anti-mosquito drugs (OR = 29,231, CI 95% = 5,998 – 142,445).Conclusion: Not using mosquito repellent is the most dominant risk factor for the occurrence of filariasis transmission. People are advised to use mosquito repellent while sleeping or during activities at night. It is necessary to perform health promotion and extend the information related to filariasis in order to improve community knowledge