PENERAPAN SANKSI PIDANA TERHADAP PELAKU PENGHINDARAN PAJAK MENURUT UNDANG UNDANG NOMOR 28 TAHUN 2007 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN

Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimana pengaturan tindak pidana pajak terhadap penghindaran pajak tax avoidance dan bagaimana penerapan sanksi pidana terhadap pelaku penghindaran pajak. Dengan menggunakan metode penelitian yuridis normatif, disimpulkan: 1. Penghindaran Pajak atau tax avoidance adalah tindakan yang dilakukan wajib pajak untuk meminimalkan pajak dengan cara yang bertentangan dengan maksud dan tujuan dari undang-undang dan atau tujuan pembuat undang undang (the intention of parlemment) dengan modus operandinya merekayasa pajak guna menghindari pemenuhan kewajiban perpajakan dan/ atau memenuhi kewajiban pajak dengan jumlah pajak dapat ditekan serendah mungkin. 2. Penerapan sanksi pidana terhadap kasus penghindaran pajak dituntut dengan hukuman denda, hukuman penjara dan pencabutan hak-hak tertentu berupa pencabutan ijin usaha atau pengumuman keputusan hakim menyangkut reputasi perusahaan.Kata kunci: Penerapan  Sanksi  Pidana,  Pelaku Penghindaran  Pajak

Progress toward the Synthesis of the Basiliolides and Transtaganolides: An Intramolecular Pyrone Diels−Alder Entry into a Novel Class of Natural Products

Efforts directed toward the synthesis of a basiliolide/transtaganolide model system are disclosed. A highly endo-selective intramolecular pyrone Diels−Alder (IMPDA) cycloaddition rapidly constructs the tricyclic core of the basiliolides and transtaganolides

Comparison of a Formulated Transport Medium and EDTA Anticoagulant in Kenyan Field Isolates from Maseno Division Against a Panel of Antimalarials Using SYBR Green I Technique

Introduction: In vitro drug sensitivity relies on the growth of plasmodium in the presence of the antimalarials. These fresh isolates brought in for assay from collection sites normally not near the laboratory require a medium to keep the parasites viable in order to produce results which are a representation of the field situation in terms of drug susceptibility. Methods: This study validated the use of a formulated transport medium (TM) by assaying 322 Plasmodium falciparum field isolates from patients visiting Chulaimbo sub county hospital in Maseno division, for 50% inhibitory concentrations (IC50) against four antimalarials using SYBR Green 1 in vitro assay. These samples were transported using a formulated transport medium (TM) and the conventional EDTA anticoagulant tubes to act as control.Results: Similarity was detected with no significant difference (P >0.05) observed in the medians inhibitory concentration 50 (IC50) between samples in the EDTA anticoagulant and TM. However, dihydroartemisinin (DHA) which showed to have a correlation significance (p<0.05) with most of the drugs used, Conclusion: Variations in correlations between the pairs of drugs calls for more research to expound on this finding. Otherwise, similarity between the two anticoagulants its warrants continued use

Free radical scavenging activity of some fungi indigenous to Tanzania

The objective of this study was to evaluate free radical scavenging capacity of crude extracts from forest basidiomycetous fungi, domestic zygomycetous fungi and marine ascomycetous fungi. Lethal concentration values that kill 50% of the brine shrimps (LC50) were determined from 19 fungal extracts using brine shrimp test (BST). The LC50 values of fungal extract ranged between 0.28–40µg/ml. The basidiomycetous (Lactarius volemoides) was the most toxic fungi with LC50 of 0.28µg/ml while ascomycete Pichia guilliermondii showed the least toxicity with LC50 of 40µg/ml. The concentrations of eleven fungal extracts were further evaluated on their ability to scavenge free radical using 1-diphenyl-2-picrylhydrazyl (α,α-diphenyl-β-picrylhydrazyl) (DPPH) as a dye reagent for spectrophotometric assay at 517nm. The extract concentrations that decreased the initial DPPH radical by 50% (EC50) were determined. The EC50 values ranged from 19–60.4µg/ml ascorbic acid equivalents. Extracts from an edible but undomesticated basidiomycetous fungus isolated from Miombo forest and identified as Termitomyces microcarpus showed the highest scavenging effect with EC50 at 19µg/ml while that from ascomycete Candida tropicalis showed the least EC50 at 60.4µg/ml. These results draw attention to wild undomesticated Miombo fungi as potential source of nutritional supplements worth further investigation

Sensitivity of 3D7 and W2 Clones in a Formulated Transport Medium and EDTA Anticoagulants against a Panel of Antimalarials

Introduction: in vitro drug sensitivity relies on the growth of plasmodium in the presence of the antimalarials. These fresh isolates brought in for assay from collection sites normally not near the laboratory require a medium to keep the parasites viable in order to produce results which are a representation of the field situation in terms of drug susceptibility. Since factors  such  as  mixed  infection  of  drug resistant and  sensitive  parasites occurring in most field isolates can  influence  drug  test  outcome because they have different drug susceptibilities, Method: This study validated the use of a formulated transport medium (TM) by assaying clones which have been culture adapted in the lab for 50% inhibitory concentrations (IC50) against four antimalarials using SYBR Green 1 in vitro assay. These clones (3D7 and W2) were revived and recultured for assay. Prior to subjecting them to drugs, they were exposed to 2ml formulated TM and the conventional EDTA anticoagulant in 5ml vacutainer tubes to act as control.Results: Similarity was detected with no significant difference (P >0.05) observed in the medians inhibitory concentration 50 (IC50) between samples in the EDTA anticoagulant and TM holds however, samples in EDTA generally had higher IC50 values.Conclusion: This study concludes that the formulated TM holds promise for future use, Keywords: clones, transport medium, EDTA, susceptibility, inhibitory concentration 50, isolate

ISOLASI DAN IDENTIFIKASI SENYAWA SAPONIN DARI EKSTRAK METANOL BATANG PISANG AMBON(Musa paradisiaca var. sapientum L.)

Bananais a plant thatcanbe used asthe basis fortreatment.Banana trunk containssaponincompounds, flavonoids, andtannins.The purpose of this study was to isolate saponin compound in methanol extract of Ambon banana (Musa paradisiaca var. sapientum L.) using preparation of Thin Layer Cromatography method. Identification of absorbance value of saponin was done in maximum wave length using UV-Vis spectrophotometer. Methanol extract of Ambon banana trunk was obtained by maceration. Saponinsis said to be contained in banana trunk if the foam formed is stablewith the height of2-3 cmhighfor 30secondsin the addition ofone drop ofhydrochloricacid2Nandcolor testLiebermannBurchard(LB) whichproducesbrownringindicatestriterpenesaponin.Resultsofisolationusingeluentchloroform: methanol: water (13:7:2) gave the greenstainspotsonsilicagelplatessprayedwith reagentLBso it is saidthat the samplealso containssteroidalsaponinstypeswith Rfvalue of0.275; 0.325; 0.375.Based on theresults ofidentification usingultravioletvisiblespectrophotometry, absorbance valuewas2.754saponinat209nmmaximum wavelength. Keywords: isolation, saponin, methanol extract, Ambon banana trun

The Four Stages of Youth Sports TBI Policymaking: Engagement, Enactment, Research, and Reform

This article advances, for the first time, a framework for situating public health law interventions as occurring in a predictable four-stage process. In this article, written in connection with our panel at the Public Health Law Research Conference (2014), we briefly apply this four-stage framework to youth sports TBI laws, and conclude that public health lawmaking in this area is consistent with prior high-visibility public health law interventions

UJI EFEKTIVITAS FORMULASI SEDIAAN KRIM EKSTRAK KULIT BUAH PISANG GOROHO (Musa acuminafe L.) TERHADAP BAKTERI Staphylococcus aureus

ABSTRACT Goroho Banana Skin (Musa acuminafe L.) is a plant that contains flavonoid compounds, saponins and tannins that can inhibit bacterial growth. This study aims to test the antibacterial effectiveness of ethanol extract cream of goroho banana peel and evaluate the preparations using parameters of physical properties and physical stability. This research uses laboratory experimental methods. Cream formula is made with a variety of ethanol extract concentrations of Goroho Banana peel 2.5%, 5%, 7.5%, 10%, 12.5%. Goroho Banana peel extract was obtained by maceration using 96% ethanol solvent. The study of antibacterial test of ethanol extract of Goroho Banana peel using wells method on Staphylococcus aureus bacteria resulted in inhibition of 7.03 ± 3.29 mm at a concentration of 12.5%. All tests are carried out before and during the cycling test. The results obtained before and during the cycling testshowed that the cream preparations met organoleptic requirements, homogeneity, cream pH 6.807 (4.5-6.5), cream adhesion 9.63 seconds (<4 seconds), cream spread 4, 53 cm (5-7 cm). It can be concluded that the ethanol extract of Goroho Banana peel cream meets stable physical test parameters and has moderate antibacterial activity. Keywords: Goroho Banana Peel (Musa acuminafe L.), Antibacterial, Cream. ABSTRAK Kulit Buah Pisang Goroho (Musa acuminafe L.) merupakan tanaman yang mengandung senyawa flavonoid, saponin dan tannin yang mampu menghambat pertumbuhan bakteri. Penelitian ini bertujuan untuk menguji efektivitas antibakteri sediaan krim ekstrak etanol kulit buah pisang goroho dan mengevaluasi sediaan dengan menggunakan parameter uji sifat fisik dan stabilitas fisik. Penelitian ini menggunakan metode eksperimental laboratorium, Formula sediaan krim dibuat dengan variasi konsentrasi ekstrak etanol kulit buah Pisang Goroho 2,5%, 5%, 7,5%, 10%, 12,5%. Ekstrak kulit buah Pisang Goroho diperoleh dengan cara maserasi menggunakan pelarut etanol 96%. Penelitian uji antibakteri sediaan krim esktrak etanol kulit buah Pisang Goroho menggunakan metode sumuran pada bakteri Staphylococcus aureus menghasilkan daya hambat 7,03±3,29 mm pada konsentrasi 12,5%. Semua pengujian dilakukan sebelum dan selama cycling test. Hasil penelitian yang didapat sebelum dan selama cycling test menunjukkan bahwa sediaan krim memenuhi persyaratan organoleptis, homogenitas, pH krim 6,807 (4,5-6,5), daya lekat krim 9,63 detik (<4 detik), daya sebar krim 4,53 cm (5-7 cm). Dapat disimpulkan bahwa sediaan krim ekstrak etanol kulit buah Pisang Goroho memenuhi parameter uji fisik stabil dan memiliki aktivitas  antibakteri yang sedang. Kata kunci : Kulit Buah Pisang Goroho (Musa acuminafe L.), Antibakteri, Krim