PENGARUH SELF ASSESSMENT SYSTEM, TAX AVOIDANCE DAN TAX EVASION TERHADAP EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN BADAN (Survey Pada Kantor Pelayanan Pajak Pratama di Wilayah Kota Bandung)

ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh self assessment system, tax avoidance dan tax evasion terhadap efektivitas penerimaan pajak penghasilan badan. Sampel pada penelitian ini adalah Account Representative pada Kantor Pelayanan Pajak Pratama Di Wilayah Kota Bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik pengumpulan data yang dilakukan melalui data primer dengan menyebarkan kuesioner. Analisis Statistik yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji normalitas, uji asumsi klasik, analisis korelasi dan koefisien determinasi. Berdasarkan hasil penelitian yang telah dilakukan pada model sub-struktur pertama dapat dilihat bahwa secara parsial pengaruh self assessment system terhadap efektivitas penerimaan pajak penghasilan badan dengan kontribusi pengaruh sebesar 26,2%. Kemudian secara parsial pengaruh tax avoidance terhadap efektivitas penerimaan pajak penghasilan badan dengan kontribusi pengaruh sebesar 14,8%. Kemudian secara parsial pengaruh tax evasion terhadap efektivitas penerimaan pajak penghasilan badan dengan kontribusi pengaruh sebesar 24,6%. Dan secara simultan besarnya pengaruh self assessment system, tax avoidance dan tax evasion terhadap efektivitas penerimaan pajak penghasilan badan. adalah sebesar 65,5% dan sisanya sebesar 34,4% merupakan pengaruh faktor lain yang tidak diteliti. Kata Kunci : Self Assessment System, Tax Avoidance, Tax Evasion, Efektivitas Penerimaan Pajak Penghasilan Badan

Experimental review on the Substance P-enhanced endothelial permeability in human umbilical vein endothelial cells (HUVECS)

Inflammation is the immediate response to tissue damage or harmful stimuli. Though inconvenient, its role is significant and important as the protective and physiological response of our body. It directly sets the stage for tissue repair particularly increasing endothelial permeability which then contributes to the healing process. However, in some cases inflammation may progress out of control causing various inflammatory diseases. Neurogenic inflammation is a sub-set of inflammation and is characterized by an increase in neuronal chemical mediators such as Substance P (SP). In this study, we investigated the involvement of SP in enhancing endothelial permeability on HUVECs monolayer. Neurogenic inflammation was induced through the administration of SP (1 nM to 100 nM) on HUVECs monolayer inserts, and incubated with varying short (10, 20 and 30 minutes) and longer (6, 12 and 24 hours) time-points. FITC-Dextran were finally added to cell culture inserts for 5 minutes to let the fluorescence molecule pass through the gaps. Endothelial permeability is directly proportional with extravasation of FITC-Dextran, determined by fluorescence intensity reading. Based on our data, there were no significant differences between control group (non-treated cell) and the different concentrations of SP at different time-points. Our current findings suggest that SP was unable to increase the endothelial permeability on HUVECs monolayer inflammatory experimental model. Experiments that use this model to mimic vascular inflammation in laboratory settings may require further elucidation in the future

PENGARUH ETIKA PROFESI DAN INDEPENDENSI AUDITOR TERHADAP KINERJA AUDITOR (Survei pada Kantor Akuntan Publik di Kota Bandung)

ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh etika profesi dan independensi auditor terhadap kinerja auidtor pada 10 KAP di Kota Bandung. Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan verifikatif dengan menggunakan data primer. Teknik sampling yang digunakan adalah non probability sampling dengan metode purposive sampling. Analisis statistik yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi, korelasi, serta analisis koefisiensi determinasi. Banyaknya populasi penelitian adalah 40 orang, sampel penelitian yang digunakan adalah 40 orang dengan sumber data yang diperoleh melalui hasil pengisian kuesioner. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa etika profesi berpengaruh terhadap kinerja auditor. Dimana besarnya pengaruh etika profesi sebesar 51,7% terhadap kinerja auditor, dan besarnya independensi auditor sebesar 16,3% terhadap kinerja auditor, sedangkan sisanya yaitu sebesar 32% merupakan pengaruh faktor lain dari luar variabel independen yang di sedang diteliti. Kata Kunci: Etika Profesi, Independensi Auditor dan Kinerja Auditor

Essential versus accessory aspects of cell death: recommendations of the NCCD 2015

Cells exposed to extreme physicochemical or mechanical stimuli die in an uncontrollable manner, as a result of their immediate structural breakdown. Such an unavoidable variant of cellular demise is generally referred to as ‘accidental cell death’ (ACD). In most settings, however, cell death is initiated by a genetically encoded apparatus, correlating with the fact that its course can be altered by pharmacologic or genetic interventions. ‘Regulated cell death’ (RCD) can occur as part of physiologic programs or can be activated once adaptive responses to perturbations of the extracellular or intracellular microenvironment fail. The biochemical phenomena that accompany RCD may be harnessed to classify it into a few subtypes, which often (but not always) exhibit stereotyped morphologic features. Nonetheless, efficiently inhibiting the processes that are commonly thought to cause RCD, such as the activation of executioner caspases in the course of apoptosis, does not exert true cytoprotective effects in the mammalian system, but simply alters the kinetics of cellular demise as it shifts its morphologic and biochemical correlates. Conversely, bona fide cytoprotection can be achieved by inhibiting the transduction of lethal signals in the early phases of the process, when adaptive responses are still operational. Thus, the mechanisms that truly execute RCD may be less understood, less inhibitable and perhaps more homogeneous than previously thought. Here, the Nomenclature Committee on Cell Death formulates a set of recommendations to help scientists and researchers to discriminate between essential and accessory aspects of cell death

JC Virus T-Antigen Regulates Glucose Metabolic Pathways in Brain Tumor Cells

Recent studies have reported the detection of the human neurotropic virus, JCV, in a significant population of brain tumors, including medulloblastomas. Accordingly, expression of the JCV early protein, T-antigen, which has transforming activity in cell culture and in transgenic mice, results in the development of a broad range of tumors of neural crest and glial origin. Evidently, the association of T-antigen with a range of tumor-suppressor proteins, including p53 and pRb, and signaling molecules, such as β-catenin and IRS-1, plays a role in the oncogenic function of JCV T-antigen. We demonstrate that T-antigen expression is suppressed by glucose deprivation in medulloblastoma cells and in glioblastoma xenografts that both endogenously express T-antigen. Mechanistic studies indicate that glucose deprivation-mediated suppression of T-antigen is partly influenced by 5′-activated AMP kinase (AMPK), an important sensor of the AMP/ATP ratio in cells. In addition, glucose deprivation-induced cell cycle arrest in the G1 phase is blocked with AMPK inhibition, which also prevents T-antigen downregulation. Furthermore, T-antigen prevents G1 arrest and sustains cells in the G2 phase during glucose deprivation. On a functional level, T-antigen downregulation is partially dependent on reactive oxygen species (ROS) production during glucose deprivation, and T-antigen prevents ROS induction, loss of ATP production, and cytotoxicity induced by glucose deprivation. Additionally, we have found that T-antigen is downregulated by the glycolytic inhibitor, 2-deoxy-D-glucose (2-DG), and the pentose phosphate inhibitors, 6-aminonicotinamide and oxythiamine, and that T-antigen modulates expression of the glycolytic enzyme, hexokinase 2 (HK2), and the pentose phosphate enzyme, transaldolase-1 (TALDO1), indicating a potential link between T-antigen and metabolic regulation. These studies point to the possible involvement of JCV T-antigen in medulloblastoma proliferation and the metabolic phenotype and may enhance our understanding of the role of viral proteins in glycolytic tumor metabolism, thus providing useful targets for the treatment of virus-induced tumors

Low temperature district heating using waste heat from biogas plant

A biogas plant can be a source of waste-heat flows with different thermal parameters. Application of such flows in local, low-temperature district-heating networks is a very attractive option for highly efficient, energetically and economically, co-generation systems applying biogas as the primary energy source

The aspect of environmental effectiveness of renewable energy sources utilization

This article concerns using renewable energy resources. It contains an analysis of pollution emissions created by combustion of conventional and unconventional energy resources. It provides examples of cogeneration systems. In particular, it focuses on a system correlated with a gas turbine and a system correlated with a piston combustion engine. Attention is paid to the issue of applying innovative solutions in heating technology

Waste heat from CHP in biogas plant utilization for local central heating

The effective utilization of waste heat it is great challenge for highly efficient co-generation based on biogas. The possibility for highly efficient co-generation using biogas is analyzed. The system generating 500 kWe and 700 kWh, where main heat receiver would be village or small city region with central heating system and heat storage system is considered. Both home heating and hot water supply is discussed