PENGARUH SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Evaluasi Moral Sebagai Mediasi dan Keadilan Prosedural Sebagai Moderasi)

This study aimed to examine the effect of severe sanctions to enhance compliance of individual taxpayers who have business activities in Jakarta. Variables used in this study are the tax compliance as the dependent variable, tax sanctions as independent variables, moral evaluation as mediating variables, and procedural fairness as a moderating variable. The design of this research used quantitative research design. Data were collected from questionnaires using simple random sampling method. This study uses Structural Equation Modelling (SEM) using WarpPLS 4.0 for windows to analyze the data. The results showed that (1) tax sanctions have a significant influence on increasing tax compliance, (2) tax sanctions have a significant influence on increasing moral evaluation, (3) moral evaluation has a significant effect on tax compliance, (4) moral evaluation of the mediating variable tax sanctions have a significant influence on increasing taxpayer compliance to the tax authorities, and (5) procedural fairness as a moderating variable on severe sanctions have no significant effect to increase tax compliance

A response surface methodology for the use of MIL‐101 as a catalyst for the one‐step synthesis of lactide

Lactide is a vital monomer for producing high molecular weight polylactic acid (PLA) through ring‐opening polymerization. This study synthesized crude lactide from L‐lactic acid with MIL‐101 as the catalyst. MIL‐101 is a metal‐based catalyst with organic ligands (MOF) that was prepared by reacting Cr(NO3)3.9H2O with terephthalic acid (BDC). The formation of MIL‐101 was confirmed from Fourier‐transform infrared (FTIR) analysis. The role of MIL‐101 and the effect of temperature, time, and MIL‐101 loading, as well as their interactions in the conversion of lactic acid to crude lactide, were then investigated using the response surface method (RSM). Crude lactide was analyzed using 1H‐nuclear magnetic resonance (NMR) spectroscopy to confirm the presence of lactide. The RSM results indicated that the highest conversion of 22.84% can be obtained using a temperature of 175 °C, 1.5% w/w MIL‐101 loading, and a reaction time of 5 h. The RSM model showed that the interaction of MIL‐101 loading and reaction time strongly affected the conversion of lactic acid to lactide, with a P‐value of 0.0021 and an F‐value of 50.45. In contrast, the interaction of catalyst loading and temperature did not significantly affect the conversion of lactic acid to lactide, with a P‐value of 0.2565 and an F‐value of 1.75

Kredibilitas Alat Bukti Elektronik dalam Sidang Formil Hukum Data

Menurut fungsinya hukum dibagi menjadi dua, hukum formill dan hukum materill. Keberadaan peraturan di dalam kehidupan bermasyarakat adalah sebuah aturan dasar dan pokok yang harus dimiliki oleh masyarakat dalam bermasyarakat, Karena aturan yang mengikat secara sosial diperlukan untuk menata hubungan antara individu yang satu dengan individu yang lain. Jika terjadi wanprestasi dan perbuatan melawan hukum dan ditemukan berdasarkan undang-undang data akan ada upaya hukum untuk menyelesaikan atau dimusyawarahkan kembali sesuai dengan undang-undang data resmi, yaitu undang-undang acara perdata yang relevan. Justifikasi ialah metode yang harus dijalankan dan paling penting dalam proses acara perdata; Hal dikarenakan melibatkan pengadilan yang menangani putusan hakim. Ketika menyelesaikan kasus saat beracara di pengadilan terdapat langkah esensial yaitu pada tahap justifikasi, hal ini dimaksudkan untuk memvalidasi fakta bahwa suatu kejadian dan perbuatan hukum benar-benar terjadi karena sebab-sebab khusus. Oleh karena sebab itu, pembuktian ialah metode bagaimana menerangkan suatu kejadian yang sudah terjadi secara in-concerto. Ketika tahap pembuktian terdapat dokumen elektronik yang digunakan sebagai alat bukti dan diatur UU No 19 tahun 2016 Pasal 1 angka 4 tentang ITE

Antimicrobial resistance among migrants in Europe: a systematic review and meta-analysis

BACKGROUND: Rates of antimicrobial resistance (AMR) are rising globally and there is concern that increased migration is contributing to the burden of antibiotic resistance in Europe. However, the effect of migration on the burden of AMR in Europe has not yet been comprehensively examined. Therefore, we did a systematic review and meta-analysis to identify and synthesise data for AMR carriage or infection in migrants to Europe to examine differences in patterns of AMR across migrant groups and in different settings. METHODS: For this systematic review and meta-analysis, we searched MEDLINE, Embase, PubMed, and Scopus with no language restrictions from Jan 1, 2000, to Jan 18, 2017, for primary data from observational studies reporting antibacterial resistance in common bacterial pathogens among migrants to 21 European Union-15 and European Economic Area countries. To be eligible for inclusion, studies had to report data on carriage or infection with laboratory-confirmed antibiotic-resistant organisms in migrant populations. We extracted data from eligible studies and assessed quality using piloted, standardised forms. We did not examine drug resistance in tuberculosis and excluded articles solely reporting on this parameter. We also excluded articles in which migrant status was determined by ethnicity, country of birth of participants' parents, or was not defined, and articles in which data were not disaggregated by migrant status. Outcomes were carriage of or infection with antibiotic-resistant organisms. We used random-effects models to calculate the pooled prevalence of each outcome. The study protocol is registered with PROSPERO, number CRD42016043681. FINDINGS: We identified 2274 articles, of which 23 observational studies reporting on antibiotic resistance in 2319 migrants were included. The pooled prevalence of any AMR carriage or AMR infection in migrants was 25·4% (95% CI 19·1-31·8; I2 =98%), including meticillin-resistant Staphylococcus aureus (7·8%, 4·8-10·7; I2 =92%) and antibiotic-resistant Gram-negative bacteria (27·2%, 17·6-36·8; I2 =94%). The pooled prevalence of any AMR carriage or infection was higher in refugees and asylum seekers (33·0%, 18·3-47·6; I2 =98%) than in other migrant groups (6·6%, 1·8-11·3; I2 =92%). The pooled prevalence of antibiotic-resistant organisms was slightly higher in high-migrant community settings (33·1%, 11·1-55·1; I2 =96%) than in migrants in hospitals (24·3%, 16·1-32·6; I2 =98%). We did not find evidence of high rates of transmission of AMR from migrant to host populations. INTERPRETATION: Migrants are exposed to conditions favouring the emergence of drug resistance during transit and in host countries in Europe. Increased antibiotic resistance among refugees and asylum seekers and in high-migrant community settings (such as refugee camps and detention facilities) highlights the need for improved living conditions, access to health care, and initiatives to facilitate detection of and appropriate high-quality treatment for antibiotic-resistant infections during transit and in host countries. Protocols for the prevention and control of infection and for antibiotic surveillance need to be integrated in all aspects of health care, which should be accessible for all migrant groups, and should target determinants of AMR before, during, and after migration. FUNDING: UK National Institute for Health Research Imperial Biomedical Research Centre, Imperial College Healthcare Charity, the Wellcome Trust, and UK National Institute for Health Research Health Protection Research Unit in Healthcare-associated Infections and Antimictobial Resistance at Imperial College London

Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study

Background: Surgical site infection (SSI) is one of the most common infections associated with health care, but its importance as a global health priority is not fully understood. We quantified the burden of SSI after gastrointestinal surgery in countries in all parts of the world. Methods: This international, prospective, multicentre cohort study included consecutive patients undergoing elective or emergency gastrointestinal resection within 2-week time periods at any health-care facility in any country. Countries with participating centres were stratified into high-income, middle-income, and low-income groups according to the UN's Human Development Index (HDI). Data variables from the GlobalSurg 1 study and other studies that have been found to affect the likelihood of SSI were entered into risk adjustment models. The primary outcome measure was the 30-day SSI incidence (defined by US Centers for Disease Control and Prevention criteria for superficial and deep incisional SSI). Relationships with explanatory variables were examined using Bayesian multilevel logistic regression models. This trial is registered with ClinicalTrials.gov, number NCT02662231. Findings: Between Jan 4, 2016, and July 31, 2016, 13 265 records were submitted for analysis. 12 539 patients from 343 hospitals in 66 countries were included. 7339 (58·5%) patient were from high-HDI countries (193 hospitals in 30 countries), 3918 (31·2%) patients were from middle-HDI countries (82 hospitals in 18 countries), and 1282 (10·2%) patients were from low-HDI countries (68 hospitals in 18 countries). In total, 1538 (12·3%) patients had SSI within 30 days of surgery. The incidence of SSI varied between countries with high (691 [9·4%] of 7339 patients), middle (549 [14·0%] of 3918 patients), and low (298 [23·2%] of 1282) HDI (p < 0·001). The highest SSI incidence in each HDI group was after dirty surgery (102 [17·8%] of 574 patients in high-HDI countries; 74 [31·4%] of 236 patients in middle-HDI countries; 72 [39·8%] of 181 patients in low-HDI countries). Following risk factor adjustment, patients in low-HDI countries were at greatest risk of SSI (adjusted odds ratio 1·60, 95% credible interval 1·05–2·37; p=0·030). 132 (21·6%) of 610 patients with an SSI and a microbiology culture result had an infection that was resistant to the prophylactic antibiotic used. Resistant infections were detected in 49 (16·6%) of 295 patients in high-HDI countries, in 37 (19·8%) of 187 patients in middle-HDI countries, and in 46 (35·9%) of 128 patients in low-HDI countries (p < 0·001). Interpretation: Countries with a low HDI carry a disproportionately greater burden of SSI than countries with a middle or high HDI and might have higher rates of antibiotic resistance. In view of WHO recommendations on SSI prevention that highlight the absence of high-quality interventional research, urgent, pragmatic, randomised trials based in LMICs are needed to assess measures aiming to reduce this preventable complication

Integrasi Simbolik Di Komunitas LGBT (Lesbian Gay Biseksual Transgender Suara Kita

Keberadaan kaum LGBT kian meresahkan masyarakat denganseringnya menunjukkan eksistensi mereka di publik lewat media sosialhingga kampanye yang menyerukan pengakuan atas diri mereka secaraterbuka. Selain itu saat ini banyak bermunculan Komunitas-KomunitasLGBT seperti Komunitas Suara Kita dan Komunitas Arus Pelangi.Sebagai suatu kelompok minoritas di tengah masyarakat anggota LGBTseringkali menggunakan simbol-simbol tertentu untuk berkomunikasikepada sesama anggota LGBT.Berdasarkan konteks di atas terdapat terdapat pertanyaan mayoryaitu, bagaimana interaksi simbolik antar anggota di Komunitas LGBTSuara Kita? serta pertanyaa minor yaitu, simbol apa saja yang terdapat didalam komunitas LGBT Suara Kita dan bagaimana pemaknaan simbolsimboldalam interaksi simbolik antar anggota Komunitas LGBT SuaraKita?Komunitas LGBT Suara Kita adalah Komunitas yangmemperuangkan kesetaraan dan keadilan bagi kaum LBT sebagai warganegara melalui pendidikan kritis, media informasi, kebudayaan, danperubahan kebijakan. Komunitas ini memiliki fokus utama yaitumengembangkan media alternatif dan wacana publik tentang isukeberagaman seksualitas di Indonesia. Teori yang digunakan adalah teoriInteraksi Simbolik dari Geroge Hebert Mead. Terdapat tiga konsep dalamteori Interaksi Simbolik, yaitu, Mind, Self, dan Society. Metode yangdigunakan adalah kualitatif dengan pendekatan fenomenologi.Peneliti menemukan hasil penelitian sebagai berikut, pada mulanyamereka tidak mengenali orientasi seksual, kaum LGBT berusaha mencaritahu tentang apa itu orientasi seksual dan mengapa mereka memilikiketertarikan pada sesama jenis, keluarga memengaruhi tindakan merekasebagai kaum LGBT. Berdasarkan hasil observasi dan wawancara penelitidengan anggota Komunitas Suara Kita terdapat lima simbol, yaitu bahasaslang, bahasa tubuh, suara, tampilan dan objek. Masing-masing anggotamemiliki pemaknaan yang berbeda dari simbol-simbol yang di antaranyasebagai identitas diri, ajang kesenangan, dan menyembunyikan identitasdiri.Pada Komunitas LGBT Suara Kita, simbol yang paling seringmuncul adalah bahasa slang. Kaum lesbian, transgender dan biseksualmemaknai simbol-simbol tersebut sebagai identitas diri dan ajangkesenangan sementara kaum gay memaknai simbol-simbol yang adasebagai ajang kesenangan sekaligus menyembunyikan identitas dirimereka.Kata Kunci: LGBT, Interaksi Simbolik, Komunitas SuaraKita, verbal, dan non verbal.71 hlm

Risk analysis of warehouse operation in a power plant through a Modified FMEA

Currently, electricity becomes basic needs for human’s life sustainability. Most of activities require electricity. Some power plant are demanded to be able to fulfil above necessity by distributing electricity as it required within time. Therefore, to accommodate good performance, it needs assessment on risk analysis, specifically at the warehousing division. A risk analysis is needed for assuring a good performance warehouse. A Modified FMEA method is used to analyse the risk. This method id done by identifying sources and root causes of a problem based on the value of risk priority number (RPN). The research is conducted in an Indonesian power plant, located in West Java. There are 10 types of failure modes. The result shows that the failure mode priority is inventory discrepancies. There are no difference ranking on the most impacted failure to be prioritized using FMEA and modified FMEA method

Risk analysis of warehouse operation in a power plant through a Modified FMEA

Currently, electricity becomes basic needs for human’s life sustainability. Most of activities require electricity. Some power plant are demanded to be able to fulfil above necessity by distributing electricity as it required within time. Therefore, to accommodate good performance, it needs assessment on risk analysis, specifically at the warehousing division. A risk analysis is needed for assuring a good performance warehouse. A Modified FMEA method is used to analyse the risk. This method id done by identifying sources and root causes of a problem based on the value of risk priority number (RPN). The research is conducted in an Indonesian power plant, located in West Java. There are 10 types of failure modes. The result shows that the failure mode priority is inventory discrepancies. There are no difference ranking on the most impacted failure to be prioritized using FMEA and modified FMEA method

Komunikasi Politik Teori Dan Praktik

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