Efektivitas Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Bitung

Penerimaan dari sektor pajak merupakan sumber penerimaan negara terbesar. Banyak cara yang dilakukan Direktorat Jenderal Pajak untuk meningkatkan penerimaan negara dari sektor pajak. Salah satunya dengan melakukan tindakan penagihan pajak penghasilan dengan surat teguran dan surat paksa. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kontribusi penagihan pajak dengan surat teguran dan surat paksa terhadap penerimaan pajak penghasilan. Metode analisis yang digunakan dalam penelitian ini analisis deskriptif untuk memberikan gambaran apakah penagihan pajak dengan surat teguran dan surat paksa efektif atau tidak, dan berapa besar kontribusi yang diberikan terhadap total penerimaan pajak penghasilan. Teknik analisis data yang digunakan adalah analisis deksriptif rasio. Hasil pengujian menunjukan penagihan pajak dengan surat teguran dan surat paksa pada tahun 2013 dan 2014 tergolong tidak efektif dan memberikan kontribusi yang sangat kurang terhadap penerimaan pajak penghasilan. Oleh karena itu sebaiknya pihak KPP Pratama Bitung perlu mengadakan penyuluhan tentang perpajakan kepada masyarakat umumnya dan wajib pajak khususnya agar mereka mengerti, menyadari dan mau melaksanakan kewajiban perpajakannya dengan baik. Dengan tingginya kesadaran wajib pajak untuk melaksanakan kewajibannya, maka jumlah pajak yang belum dilunasi akan menjadi berkurang. Kata kunci: efektivitas, penagihan pajak, surat teguran, surat paks

Typical 3-D localization of tumor remnants of WHO grade II hemispheric gliomas--lessons learned from the use of intraoperative high-field MRI control

Complete resection of grade II gliomas might prolong survival but is not always possible. The goal of the study was to evaluate the location of unexpected grade II gliomas remnants after assumed complete removal with intraoperative (iop) MRI and to assess the reason for their non-detection

Determinants of Refusal of A/H1N1 Pandemic Vaccination in a High Risk Population: A Qualitative Approach

International audienceBackground: Our study analyses the main determinants of refusal or acceptance of the 2009 A/H1N1 vaccine in patients with cystic fibrosis, a high-risk population for severe flu infection, usually very compliant for seasonal flu vaccine.Methodology/Principal Findings: We conducted a qualitative study based on semi-structured interviews in 3 cystic fibrosis referral centres in Paris, France. The study included 42 patients with cystic fibrosis: 24 who refused the vaccine and 18 who were vaccinated. The two groups differed quite substantially in their perceptions of vaccine- and disease-related risks. Those who refused the vaccine were motivated mainly by the fears it aroused and did not explicitly consider the 2009 A/H1N1 flu a potentially severe disease. People who were vaccinated explained their choice, first and foremost, as intended to prevent the flu’s potential consequences on respiratory cystic fibrosis disease. Moreover, they considered vaccination to be an indirect collective prevention tool. Patients who refused the vaccine mentioned multiple, contradictory information sources and did not appear to consider the recommendation of their local health care provider as predominant. On the contrary, those who were vaccinated stated that they had based their decision solely on the clear and unequivocal advice of their health care provider.Conclusions/Significance: These results of our survey led us to formulate three main recommendations for improving adhesion to new pandemic vaccines. (1) it appears necessary to reinforce patient education about the disease and its specific risks, but also general population information about community immunity. (2) it is essential to disseminate a clear and effective message about the safety of novel vaccines. (3) this message should be conveyed by local health care providers, who should be involved in implementing immunization

Multiple Loci Are Associated with White Blood Cell Phenotypes

White blood cell (WBC) count is a common clinical measure from complete blood count assays, and it varies widely among healthy individuals. Total WBC count and its constituent subtypes have been shown to be moderately heritable, with the heritability estimates varying across cell types. We studied 19,509 subjects from seven cohorts in a discovery analysis, and 11,823 subjects from ten cohorts for replication analyses, to determine genetic factors influencing variability within the normal hematological range for total WBC count and five WBC subtype measures. Cohort specific data was supplied by the CHARGE, HeamGen, and INGI consortia, as well as independent collaborative studies. We identified and replicated ten associations with total WBC count and five WBC subtypes at seven different genomic loci (total WBC count—6p21 in the HLA region, 17q21 near ORMDL3, and CSF3; neutrophil count—17q21; basophil count- 3p21 near RPN1 and C3orf27; lymphocyte count—6p21, 19p13 at EPS15L1; monocyte count—2q31 at ITGA4, 3q21, 8q24 an intergenic region, 9q31 near EDG2), including three previously reported associations and seven novel associations. To investigate functional relationships among variants contributing to variability in the six WBC traits, we utilized gene expression- and pathways-based analyses. We implemented gene-clustering algorithms to evaluate functional connectivity among implicated loci and showed functional relationships across cell types. Gene expression data from whole blood was utilized to show that significant biological consequences can be extracted from our genome-wide analyses, with effect estimates for significant loci from the meta-analyses being highly corellated with the proximal gene expression. In addition, collaborative efforts between the groups contributing to this study and related studies conducted by the COGENT and RIKEN groups allowed for the examination of effect homogeneity for genome-wide significant associations across populations of diverse ancestral backgrounds

An integrated strategic benchmarking model for assessing international alliances with application to NATO membership enlargement

Purpose: Promoting security, stability and cooperation is the raison d\u27être of the North Atlantic Treaty Organization (NATO) and these are the aims of its strategy of membership enlargement. The incentive of NATO membership has led some former Warsaw Pact applicant countries to reform their political systems, transform their economies, deal with corruption and improve social justice and human rights. However, controversy has surrounded NATO\u27s enlargement because of the current ambiguous and subjective decision‐making process and the effect that it could have on the organization. This paper aims to present the results of a study to develop a benchmarking model as a means to assist NATO evaluate and screen potential applicant countries. Design/methodology/approach: A novel and structured multiple‐criteria decision analysis model that considers specific NATO applicant evaluation criteria and environmental forces is offered and a template for a membership evaluation process is proposed. A total of 120 researchers in France, Germany, Switzerland and the USA provided the necessary data on the 23 countries that are analyzed in order to develop the benchmarking model. Four distinct categories were established to categorize these countries. The ranking of the countries based on Euclidean distance from the ideal state is illustrated with a classification schema outlining four typologies as beneficial believers, detrimental disadvantaged, perilous partners and apathetic acquaintances. Findings: Among the potential applicant countries considered as “beneficial believers” are Sweden, Austria, Switzerland, Finland and Ireland while other countries, such as, Kazakhstan, Azerbaijan, Uzbekistan, Turkmenistan, Georgia, Montenegro, Kyrgyzstan and Tajikistan are considered as “detrimental disadvantaged”. Furthermore, Russia and Ukraine were identified as “perilous partners” and Malta, FYR Macedonia, Cyprus, Serbia, Belarus, Bosnia and Herzegovina, Armenia and Moldova were identified as “apathetic acquaintances”. Practical implications: This model could be applied to other supranational organizations and multinational firms when assessing international strategic alliances. Originality/value: The paper presents the results of a study to develop a benchmarking model as an aid in evaluating and screening potential NATO applicant countries

La territorialisation de la politique rurale en Algérie, adaptation ou rupture ? Analyse à partir d’une étude de cas : la wilaya de Tizi Ouzou

International audienc