TINJAUAN HUKUM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK KENDARAAN BERMOTOR UNTUK ALAT BERAT DI KALIMANTAN TIMUR

Tinjauan Hukum Terhadap Pelaksanaan Pemungutan Pajak Kendaraan Bermotor UntukAlat Berat Di Kalimantan Timur. Pemerintah Provinsi Kalimantan Timur dalam upaya meningkatkan pembangunan berusaha menggali Pendapatan Asli Daerah dari sektor pemungutan Pajak Kendaraan Bermotor alat-alat berat atau besar. Pemungutan pajak telah diatur dalam Peraturan Daerah Kalimantan Timur Nomor 1 Tahun 2011 Tentang Pajak Daerah Provinsi Kalimantan Timur. Tujuan penelitian ini menelaah dan mengevaluasi pelaksanaan pemungutan pajak untuk kendaraan alat berat di Kalimantan Timur. Berdasarkan pelaksanaan, dianalisis berbagai hambatan yang ada dan dicarikan solusi atas berbagai penghambat tersebut. Metode pendekatan Yuridis Empiris, Spesifikasi penelitian deskriptif analitis. Data penelitian berupa data primer yakni wawancara dengan responden di Dispenda dan para pemilik kendaraan alat berat. Data sekunder, dari Undang-undang Perpajakan, Peraturan Daerah Propinsi Kalimantan Timur Tentang Pajak Daerah dan Retribusi Daerah, Surat Ketetapan Pajak Daerah serta Surat Tagihan Pajak Daerah melalui penelitian kepustakaan sedangkan metode analisis yang dipakai adalah kualitatif. Pelaksanaan Pemungutan pajak kendaraan bermotor untuk alat berat di Kalimantan Timur berdasarkan Perda Nomor 1 tahun 2011 tentang Pajak Daerah dan Retribusi Daerah. Dalam pelaksanaan, terdapat penurunan pemasukan sektor pajak kendaraan bermotor untuk alat berat. Secara hukum, pelanksanaan pemungutan pajak kendaraan bermotor untuk alat berat di Kalimantan Timur telah sesuai degan asas-asas pemungutan pajak yaitu asas keadilan, asas Yuridis, Asas Ekonomis dan Asas Finansial. Terdapat beberapa faktor penghambat pemungutan pajak kendaraan bermotor untuk alat berat di Kalimantan Timur, yaitu : Faktor dari sisi hukum yang terbagi menjadi dari substansi hukum dan struktur.Kedua, Faktor penghambat dari sisi teknis serta faktor penghambat dari sisi wajib pajak. Dalam rangka mengatasi hambatan dalam pelaksanaan pemungutan pajak kendaraan bermotor untuk alat berat di Kalimantan Timur, diperlukan upaya yaitu mengatasi hambatan yang berasal dari faktor dari sisi hukum yang terbagi menjadi dari substansi hukum dan struktur.Kedua, mengatasi hambatan yang berasal dari faktor dari sisi teknis serta mengatasi hambatan yang berasal dari faktor dari sis wajib pajak

Experimental studies of gas trapping in amorphous ice and thermal modelling of comets: Implications for Rosetta

The trapping of mixtures of CO, CH4, N2 and Ar in amorphous water ice was studied experimentally. It is shown that the ice particles could not have been formed at a higher temperature and, subsequently, cool down. Experiments where ice was deposited at elevated temperatures, then cooled down and gas was flowed into the ice, showed that the amount of trapped gas depends only on the highest temperature at which the ice was formed, or resided, prior to cooling and gas flow into it. Consequently, the cometary ice had to be formed at approx. 48 K and the ice is therefore amorphous. The thermal profile of a comet in Halley's orbit was calculated, including the build-up of an insulating dust layer. It was found that an insulating dust layer a few cm thick is enough to choke most of the water emission from the surface. A similar thermal model was calculated for comet P/Temple-1, a candidate for both CRAF and Rosetta (CNSR) missions. The temperature at a depth of 10 m is approx. 160 K for all models considered and, hence, the ice at this depth is crystalline. A crystalline ice layer 40 to 240 m thick was found to overly the gas-laden amorphous ice. Consequently, it should be difficult for the probes of the two comet missions to sample pristine amorphous ice, unless they are aimed at the bottom of an active crater

Black hole tidal charge constrained by strong gravitational lensing

Spherically symmetric brane black holes have tidal charge, which modifies both weak and strong lensing characteristics. Even if lensing measurements are in agreement with a Schwarzschild lens, the margin of error of the detecting instrument allows for a certain tidal charge. In this paper we derive the respective constraint on the tidal charge of the supermassive black hole (SMBH) in the center of our galaxy, from the radius of the first relativistic Einstein ring, emerging in strong lensing. We find that even if general relativistic predictions are confirmed by high precision strong lensing measurements, SMBHs could have a much larger tidal charge, than the Sun or neutron stars

Semiclassical model of ultrafast photoisomerization reactions

In this letter we propose a model which explains ultrafast and efficient photoisomerization reactions as driven by transitions between quasistationary states of one dimensional (1D) double well potential of an excited electronic state. This adiabatic potential is formed as a result of doubly crossing of a decay diabatic potential of the ground electronic state and a bound diabatic potential of the excited state. We calculate the eigenstates and eigenfunctions using the semiclassical connection matrices at the turning and crossing points and the shift matrices between these points. The transitions between the localized in the wells below the adiabatic barrier states are realized by the tunneling and by the double non-adiabatic transitions via the crossing points processes. Surprisingly the behavior with the maximum transition rate keeps going even for the states relatively far above the barrier (2 -4 times the barrier height). Even though a specific toy model is investigated here, when properly interpreted it yields quite reasonable values for a variety of measured quantities, such as a reaction quantum yield, and conversion time.Comment: 9 pages, 5 figures. accepted to Chem. Phys. Letters (2005

HUBUNGAN KECERDASAN EMOSIONAL TERHADAP PENYESUAIAN DIRI PADA SISWA KELAS XI DI MAN KOTA BINJAI

Abstrak:  Adjustment is a process of dynamics that occurs continuously that aims to change an attitude that is useful to get a more harmonious relationship between himself and his environment. The purpose of this study is to explore in depth data about the Relationship of Emotional Intelligence to Self-Adjustment in Students seeks to describe the findings of research and determine the facts with observation instruments, questionnaires, interviews and documentation. As for the informants in this study were the Principal, Deputy Principal, Bk Teachers and students of MAN Kota Binjai. The conclusion from this study can be explained that the Relationship of Emotional Intelligence to Self-Adjustment in Class XI Students in MAN Kota Binjai showed 20% emotional intelligence variable had low emotional intelligence, 60% had moderate emotional intelligence and the remaining 20% had high emotional intelligence. Whereas the 13% adjustment variable had a high adjustment, 57% had a moderate adjustment and 30% had a low adjustment. From the results of the analysis it can be said that the positive correlation between emotional intelligence and self-adjustment in class XI students at MAN Kota Binjai is equal to 0.855. It can be seen that P = 0.855> 0.05. Then there is a significant relationship between emotional intelligence and self-adjustment in class XI students at MAN Kota Binjai, with the nature of a positive relationship where the higher the level of emotional intelligence, the higher the level of adjustment itself. Keywords: Emotional Intelligence, Self-Adjustment

Strategi Guru BK dalam Meningkatkan Prestasi Belajar Siswa Kelas IX di Madrasah Aliyah Negeri 1 Kota Binjai

Abstract: The purpose of this study is to describe the strategy of BK teachers in improving student learning achievement in class IX MAN 1 Binjai City. The method used in this research is qualitative. The subjects of this study were BK teachers who had performed services that discussed improving student learning achievement. The instrument used was interviews that were collected and collected data related to research. Based on the results of research and data analysis, it can be concluded that the learning achievement of IX grade 1 MAN Binjai City is already quite good, there are only a few students who still have low learning achievement. The cause is the problem of students 'self-awareness for learning and students' inability to use several subjects. Guidance and Counseling Teacher strategies in improving student achievement in class IX MAN 1 Binjai City is a place to find students and fun that makes schools easier for BK teachers to find out which helps students. Next, a discussion and analysis of needs / students is carried out, then a program is compiled in the form of an RPL (Service Implementation Plan), then service implementation. Finally given an assessment or evaluation that is useful to know where an activity has been obtained and how the benefits have been done before. The inhibiting factors in the implementation of the guidance and counseling strategy in class IX MAN 1 Binjai City are lack of service delivery time, parents who are less supportive of service activities, and students who have no self-awareness to learn and no one wants to be changed.Keywords: BK Teacher Strategy In Improving Student Learning Achievemen