ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DI KOTA BANDUNG

Abstrak Otonomi Daerah memiliki peran yang sangat penting untuk mendukung pertumbuhan ekonomi yang cukup tinggi secara berkelanjutan dan meningkatkan pembangunan ekonomi fisik suatu daerah melalui penerimaan pajak daerah. Pajak adalah kontribusi wajib kepada yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang- Undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran rakyat. Penelitian ini bertujuan untuk mengetahui pengaruh PDRB, jumlah penduduk, jumlah perusahaan dan kebijakan daerah terhadap penerimaan pajak daerah di Kota Bandung. Populasi penelitian yaitu penerimaan pajak daerah di Kota Bandung dalam 13 tahun. data yang digunakan yaitu dari BPS Kota Bandung dan PPID Kota Bandung. Data yang digunakan berupa data skunder yang diambil dengan metode liblary search (data yang sudah ada). Teknik analisis data menggunakan analisis regresi linier berganda dengan menggunakan uji hipotesis secara parsial (uji t) dan uji hipotesis secara simultan (uji F) pada level significance 5%. Dari hasil pengujian perhitungan regresi disimpulkan bahwa secara parsial (uji t) menunjukkan bahwa variabel PDRB berpengaruh secara signifikan pada penerimaan pajak daerah. Variabel jumlah penduduk berpengaruh secara signifikan pada penerimaan pajak dearah. Variabel kebijakan daerah berpengaruh signifikan terhadap penerimaan pajak daerah. Dan hasil pengujian secara simultan (uji F) dapat diketahui bahwa PDRB, variabel jumlah perusahaan dan variabel kebijakan daerah secara simultan berpengaruh secara signifikan pada penerimaan pajak daerah di Kota Bandung. Kata Kunci : Penerimaan Pajak Daerah, PDRB, Jumlah Penduduk, Jumlah Perusahaan, Kebijakan Daerah

Understanding Outcomes in Behavior Change Interventions to Prevent Pediatric Obesity: The Role of Dose and Behavior Change Techniques

BACKGROUND: Behavioral interventions to prevent pediatric obesity have shown inconsistent results across the field. Studying what happens within the "black box" of these interventions and how differences in implementation lead to different outcomes will help researchers develop more effective interventions. AIM: To compare the implementation of three features of a phone-based intervention for parents (time spent discussing weight-related behaviors, behavior change techniques used in sessions, and intervention activities implemented by parents between sessions) with study outcomes. METHODS: A random selection of 100 parent-child dyads in the intervention arm of a phone-based obesity prevention trial was included in this analysis. Sessions were coded for overall session length, length of time spent discussing specific weight-related behaviors, number of behavior change techniques used during the sessions, and number of intervention-recommended activities implemented by the parents between sessions (e.g., parent-reported implementation of behavioral practice/rehearsal between sessions). The primary study outcome, prevention of unhealthy increase in child body mass index (BMI) percentile, was measured at baseline and 12 months. RESULTS: Overall session length was associated with decreases in child BMI percentile ( b = -0.02, p = .01). There was no association between the number of behavior change techniques used in the sessions and decreases in child BMI percentile ( b = -0.29, p = .27). The number of activities the parents reported implementing between sessions was associated with decreases in child BMI percentile ( b = -1.25, p = .02). DISCUSSION: To improve future interventions, greater attention should be paid to the intended and delivered session length, and efforts should be made to facilitate parents' implementation of intervention-recommended activities between sessions (ClinicalTrials.gov, No. NCT01084590)

Feasibility of standardized methods to specify behavioral pediatric obesity prevention interventions

Standardized methods are needed to evaluate what occurs within the 'black box' of behavioral interventions to prevent pediatric obesity. The purpose of this research is to evaluate methods to specify the behavior change techniques used and the amount of time spent discussing target weight-related behaviors in an intervention for parents of children at risk for becoming overweight or obese. Independent coders were trained to identify behavior change techniques and time spent discussing weight-related behaviors in audio recordings and transcripts of intervention sessions from 100 randomly selected participants. The behavior change technique taxonomy (BCTTv1) was used to code techniques present in sessions. A newly-developed tool was used to code time spent discussing each target weight-related behavior (e.g., physical activity, screen time). Sessions from a subset of these participants (N = 20) were double coded to evaluate inter-rater reliability. After revisions to coding protocols, coders reliably coded behavior change techniques used and time spent discussing target weight-related behaviors in sessions from the subset of 20 participants. The most commonly discussed target weight-related behavior was physical activity followed by energy intake and fruit and vegetable intake. On average, 13.9 (SD = 2.8) unique behavior change techniques were present across sessions for a given participant. These results offer reliable methods for systematically identifying behavior change techniques used and time spent discussing weight-related behaviors in a pediatric obesity prevention intervention. This work paves the way for future research to identify which specific target behaviors and techniques are most associated with the prevention of unhealthy weight gain in children

Activated carbon from durian shell: Preparation and characterization

Activated carbons were prepared from durian shell by chemical activation with potassium hydroxide. In order to find the optimum pore characteristics, different KOH to durian shell ratio (0.25-1.0) and activation temperature (673-923 K) was employed. The adsorption isotherm of activated carbons produced within these range of temperature and impregnation ratio is a mixture of type I and type IV isotherms. While activated carbons obtained at low chemical impregnation ratio of 0.25 were essentially microporous, with higher impregnation ratio, they become predominantly mesoporous. KOH to durian shell ratio of 0.5 and activation temperature of 773 K can be pinpointed as the optimum condition to obtain high surface area activated carbon

Effects of a novel bites, steps and eating rate-focused weight loss randomised controlled trial intervention on body weight and eating behaviours

Background: Eating rate (ER), comprising the amount of food consumed per unit of time, is associated with obesity and energy intake (EI). Methods: The present study tested whether adding a self-monitoring wearable device to a multifaceted 8-week weight loss intervention increased weight loss. In addition, the device\u27s effect on secondary change outcomes in EI, ER and estimated energy expenditure was explored. Tertiary outcomes included examining eating behaviours measured by the Weight-Related Eating Questionnaire (WREQ). Seventy-two adults who were overweight or obese [mean (SD) age, 37.7 (15.3) years; body mass index, 31.3 (3.2) kg m−2] were randomised into two groups: intervention workbook plus device (WD) or intervention workbook only (WO). Three 24-h dietary recalls were obtained before weeks 0 and 8. Participants were weighed, consumed a test meal and completed 7-day Physical Activity Recall and WREQ at weeks 0 and 8. Results: There was no significant difference between WD and WO groups with respect to weight change [−0.46 (1.11) vs. 0.26 (0.82) kg, respectively], ER, EI, energy expenditure or WREQ scores, although there were significant changes over time, and within-group changes on all of these variables. At week 8, participants were dichotomised into weight loss or weight stable/gainers groups. A significant time by group change was seen in susceptibility to external cues scores, with significant time effects for susceptibility and restraint. Conclusions: An intervention focused on reducing ER, energy density and increasing steps was effective for weight loss, although the wearable device provided no additional benefit. Participants with higher susceptibility to external eating may be more responsive to this intervention

Manifestations of Tuberculosis in TB-HIV co-infected patients: A retrospective study

Background: Tuberculosis (TB) is one of the common opportunistic infection and the main cause of death among HIV/AIDS patients. Diagnosis of TB in HIV/AIDS patients has been difficult due to atypical manifestations of TB in these patients Broad objective: The main objective of the present study was to examine the common clinical and radiological manifestations of tuberculosis in association with immune status in HIV-TB co-infected patientsMethodology: Retrospective data of 339 HIV/AIDS patients co-infected with TB attended at Sekou Toure regional hospital between January 2007-May 2010 were collected. Information such as age, sex, baseline CD4 T cell counts, presented symptoms and form of TB were recorded and analyzed by Statistical package for social sciences (SPSS) version 17.0.Results: Out of 339 patients, 165(48.7%) were females and 174 (51.3%) were males with mean age of 35 years. Of all the symptoms recorded, cough was the commonest symptom 320 (94.4%), recorded followed by weight loss 235(69.3%), fever 233(68.7%), night sweats 122(36%), anorexia 78(23%) and chest pain 27(8%) respectively. Radiological findings showed that pulmonary TB (PTB) was present in 310(91.4%) and extra pulmonary TB (EPTB) 48 (14.2%) patients respectively. Patients with both EPTB and PTB were 20(5.9%). Pleura effusion (50%) and adenitis (27%) were the common forms of EPTB. Acid fast bacilli results showed that, 112(33.04%) of the patients were AFB positive. Smear negativity rate was significantly high among patients with CD4 T cell count ≤ 400cells/μl (P=0.0001). Patients with TB symptoms and other clinical symptoms had significant low CD4 T cell counts (≤ 200 cells/μl) (P=0.0001).Conclusions and recommendations: PTB with typical and atypical features was the most common manifestation of TB in HIV/AIDS co-infected patients. EPTB was also common and mostly in form of pleura effusion and adenitis. Low CD4 T cell counts were associated with high smear negativity rate and presence of other conditions in patients with TB symptoms. Sufficient knowledge of TB manifestation in HIV/AIDS patients is necessary for proper diagnosis of TB in HIV/AIDS patients. Moreover standardized diagnosis and optimization of case detection rate in HIV/AIDS needs to be adopted.Key words: Tuberculosis, HIV/AIDS, manifestations, opportunistic infection