Pembuatan “Fruit Leather” Buah Jeruk Manis (Citrussinensis L.)dengan Penambahan Dami Nangka (Artocarpus Heterophyllus)

The Purpose of this research is to find the best treatment from the production of sweet orange and jackfruit combination Fruit Leather. This research using Completely Randomized Design with 4 treatment and 4 repetition. This treatment are combining 85 grams sweet orange mush and 15 grams jackfruit (JD1); 65 grams sweet orange mush and 35 grams jackfruit (JD2); 45 grams sweet oranges mush and 55 grams jackfruit (JD3); 25 grams sweet oranges mush and 75 grams jackfruit (JD4). This research using Analysis of Variace (ANOVA) and Duncan's New Multiple Range Test (DNMRT) with significance level (α) 5%. The result of this research refers that there is a significance differences of each treatment towards Water Content, Acidic Properties (pH), Ash Content, Pectin Content, Sugar Reduction and Organoleptic Test. This research conclude that the best treatment according to Proksimate and Hedonic test is fruit leather product made by combination of 45 grams sweet oranges mush and 55 grams jackfruit mush (JD3) which have Water Content 14.612%, Acidic Properties (pH) 4.87, Ash Content 0.773%, Pectin Content 2.409%, Sugar Reduction 47.637%, And according to Hedonic test for Colour, Taste, Aromatic, Texture Atribute, and whole rating of Fruit Leather liked by Panelis

Asas Ultimum Remedium Dalam Penerapan Sanksi Pidana Terhadap Tindak Pidana Perpajakan Oleh Wajib Pajak

Legal settlement of tax crime specified in section 44B of Act Number 28 of 2007 on the third amendment to the Law No. 6 of 1983 on General Provisions and Tax Procedures (UUKUP) is the grant of authority by law to the Minister of Finance by reason of the interest of the state revenue, requesting the Attorney General to stop the tax crime investigation process. KUP Law Article 44B shows that the actual application of the criminal law violations are not to be Primum remedium, but more oriented to remedium ultimum. This is stated explicitly, although the infringement lawsuit by the taxpayer has been declared complete, but the Minister of Finance can still ask the Attorney General to stop the investigation due consideration to the interests of state revenue, if it has not been declared complete means the Minister of Finance can be directly ruled Directorate General of Tax to stop it