Sanksi Hukum Atas Pelanggaran Pembayaran Pajak Bumi Dan Bangunan Berdasarkan Perundang-undangan Di Indonesia

Struktur penerimaan negara, penerimaan perpajakan mempunyai peranan yang sangat strategis dan merupakan komponen terbesar serta sumber utama penerimaan dalam negeri untuk menopang pembiayaan penyelenggaraan pemerintahan dan pembangunan nasional. Pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang, jadi dapat dipaksakan dengan tiada mendapat balas jasa secara langsung. Demikian penting pajak bagi Negara, maka pemungutannya didasarkan pada ketentuan Undang-undang Dasar NKRI Tahun 1945 bahwa segala pajak untuk keperluan negara berdasarkan Undang-undang. Untuk melaksanakan pajak tersebut, maka sistem perpajakan harus terus-menerus disempurnakan, pemungutan pajak diinsentifkan, dan aparat perpajakan harus semakin mampu dan bersih. Oleh karena ruang lingkup penelitian ini adalah pada disiplin Ilmu Hukum, maka penelitian ini merupakan bagian dari Penelitian Hukum kepustakaan yakni dengan “cara meneliti bahan pustaka atau yang dinamakan Penelitian Hukum Normatif”. Hasil penelitian menunjukkan bagaimana tata cara pembayaran Pajak Bumi dan Bangunan yang tepat berdasarkan Perundang-undangan di Indonesia. Serta sanksi hukum yang dikenakan terhadap wajib pajak yang melakukan pelanggaran pembayaran Pajak Bumi dan Bangunan. Pertama, menurut UU No. 19/2000 tindakan penagihan terhadap wajib pajak dapat dilakukan dengan dua cara yaitu: Penagihan Pasif, Penagihan Aktif. Tindakan pelaksanaan penagihan harus dilakukan sampai tuntas dengan hasil akhir berupa pelunasan utang pajak beserta biaya penagihan. Kedua, Sanksi perpajakan merupakan jaminan bahwa ketentuan Perundang-undangan perpajakan norma perpajakan akan ditaati. Sanksi hukum terhadap pajak bumi dan bangunan terdiri dari tiga, antara lain sanksi sosial, sanksi administrasi, dan sanksi pidana. Dari penelitian ini dapat disimpulkan bahwa dalam pembayaran Pajak Bumi dan Bangunan, pajak harus dibayar oleh wajib PBB setelah ada Surat Pemberitahuan Pajak Terhutang (SPPT). Jika pada saat hutang pajak jatuh tempo, dan ternyata pajak belum dibayar atau belum dibayar semua, maka bagi wajib pajak dapat dikenakan sanksi, baik sanksi sosial, sanksi administrasi, maupun sanksi pidana

Effects of multi-media teaching on academic engagement of sixth grade learners of nomadic multi-grade classes in science course

The research has been conducted in an attempt to examine the effect of multi-media teaching on sixth grade learners’ academic engagement in science courses of the nomadic multi-grade classes. The research is a quasi-experimental one and is performed using the pre-test, post-test method with the control group. The participants of the study were 40 learners (19 female and 21 male) among nomadic sixth grade students, who were selected using multistage random cluster sampling method and placed randomly in the control and experimental groups. The academic engagement questionnaire with specific validity and reliability were utilized to gather data. The face and content validity was examined and reliability coefficient was estimated 0.83. Using the inferential and descriptive statistics, the data were analyzed by SPSS. The findings revealed a significant difference between employing multi-media teaching and academic engagement (behavioral, academic, psychological and cognitive) of learners in control and experimental groups (p0.05). Therefore, the multi-media teaching method has almost equal effect on male and female students

AAV-mediated and pharmacological induction of Hsp70 expression stimulates survival of retinal ganglion cells following axonal injury.

We evaluated the effect of AAV2- and 17-AAG (17-N-allylamino-17-demethoxygeldanamycin)-mediated upregulation of Hsp70 expression on the survival of retinal ganglion cells (RGCs) injured by optic nerve crush (ONC). AAV2-Hsp70 expression in the retina was primarily observed in the ganglion cell layer. Approximately 75% of all transfected cells were RGCs. RGC survival in AAV2-Hsp70-injected animals was increased by an average of 110% 2 weeks after the axonal injury compared with the control. The increase in cell numbers was not even across the retinas with a maximum effect of approximately 306% observed in the inferior quadrant. 17-AAG-mediated induction of Hsp70 expression has been associated with cell protection in various models of neurodegenerative diseases. We show here that a single intravitreal injection of 17-AAG (0.2 ug ul(-1)) results in an increased survival of ONC-injured RGCs by approximately 49% compared with the vehicle-treated animals. Expression of Hsp70 in retinas of 17-AAG-treated animals was upregulated approximately by twofold compared with control animals. Our data support the idea that the upregulation of Hsp70 has a beneficial effect on the survival of injured RGCs, and the induction of this protein could be viewed as a potential neuroprotective strategy for optic neuropathies

An Experimental-Intelligent Method to Predict Noise Value of Drilling in Dimension Stone Industry

The noise of drilling in the dimension stone business is unbearable for both the workplace and the people who work there. In order to reduce the negative effects drilling has on the health of the environment, the drilling noise has to be measured, assessed, and controlled. The main purpose of this work is to investigate an experimental-intelligent method to predict the noise value of drilling in the dimension stone industry. For this purpose, 135 laboratory tests are designed on five types of rocks (four types of hard rock and one type of soft rock): and their results are measured in the first step. In the second step, due to the unpredicted and uncertain issues in this case, artificial intelligence (AI) approaches are applied, and the modeling is conducted using three intelligent systems (IS): namely an adaptive neuro-fuzzy inference system-SCM (ANFIS-SCM): an adaptive neuro-fuzzy inference system-FCM (ANFIS-FCM): and the radial basis function network (RBF) neural network. 75% of the samples are considered for training, and the rest for testing. Several models are constructed, and the results indicate that although there is no significant difference between the models according to the performance indices, the proposed construction of ANFIS-SCM can be considered as an efficient tool in the evaluation of drilling noise. Finally, several scenarios are designed with different input modes, and the results obtained prove that the types of rock and the drill bits are more important than the operational characteristics of the machine

Ki-67/MIB-1 as a prognostic marker in cervical cancer - a systematic review with meta-analysis

Background: In cervical cancer patients it has been reported that there in a significant Ki-67/MIB-1 expression is correlated with survival in cervical cancer patients. However, the prognostic value is still not well understood. Materials and Methods: In the present meta-analysis the prognostic value of Ki-67/MIB-1 with regard to overall survival (OS) and disease-free survival (DFS) in cervical cancer was investigated. The databases of PubMed, ISI Web of Science, Cochrane Central Register of Controlled Trials, EMBASE, Science Direct and Wiley Online Library were used to identify appropriate literature. Results: In order to explore the relationship between Ki-67/MIB-1 and cervical cancer, we have included 13 studies covering 894 patients in the current meta-analysis. The effect of Ki-67/MIB-1 on OS for pooled random effects HR estimate was 1.63 (95confidence interval (CI) 1.09-2.45; P0.05) and the subgroup analysis indicated Ki-67/MIB1 was associated with DFS (HR=3.67, 95CI 2.65-5.09) in Asians. Conclusions: According to this meta-analysis, Ki-67/MIB-1 has prognostic value for OS in patients suffering from cervical cancer. For better evaluation of the prognostic role of Ki-67/MIB-1 on DFS, studies with larger numbers of patients are needed to validate present findings in the future

Left renal Ewing's sarcoma: A case study and a review of imaging literature

Extra-skeletal Ewing's sarcoma is among the rarest tumors in adults. The primary sites of the tumor dictates symptoms and signs, thus early treatments are compromised when more common tumors are lined up as differentials by the location. We present a case of a 35-year-old pregnant female who developed a renal Ewing sarcoma during pregnancy. A prior simple left kidney cyst in an ultrasound with no tumor signs was spotted. A month after her cesarean section she visited a doctor when she was sent and admitted for surgery with renal cell carcinoma as the primary diagnosis to the Firoozgar hospital. Histology confirmed the final diagnosis. To this end, she completed the standard chemotherapy for the renal Ewing sarcoma with pulmonary metastasis when she was re-evaluated for the general bone pain, diagnosed with multiple bone metastases, and ultimately approached her palliative care. She expired after 2 months. This study demonstrates: a gently progressive mass; palpable in late stages; introduced rise in mean corpuscular volume and lactate dehydrogenase with no drop in the hematocrit. In conclusion, any random parenchymal and/or cortical thickening in primary ultrasound and/or computed tomography demonstrating a cyst�whether displaying internal echo or not� with suggested signs should be furtherly evaluated. © 202

Complications and carcinogenic effects of mustard gas - A systematic review and meta-analysis in Iran

Background: Catastrophic effects of mustard gas as a chemical warfare agent have always been a major problem for those exposed to this agent. In this meta-analysis it was tried to evaluate carcinogenesis, ocular, cutaneous and respiratory complications of mustard gas exposure among Iranians who had been exposed to this agent during the Iran-Iraq war. Materials and Methods: In this meta-analysis, the required data were collected using keywords "mustard gas", "sulfur mustard", "cancer", "neoplasm", "respiratory complications", "ocular complications", "lung disease", "chronic complication", "eye", "skin", "cutaneous complication", "carcinogenesis" and their combination with keywords "Iran", "Iranian", "prevalence", "mortality" and their Farsi equivalent terms from the databases of SID, Iranmedex, Magiran, Pubmed, Science Direct, Google Search engine, Gray Literature and Reference of References. To determine the prevalence of each complication and perform meta-analysis, CMA: 2 (Comprehensive Meta-Analysis) software with a randomized model was used. Results: Of the 542 articles found, 7 national articles, consistent with the aims of this study were selected. Metaanalysis of seven papers revealed that cancer risk, especially cancer of the respiratory system was elevated, so that the relative risk (RR) of cancer role of mustard gas was inconsistent from 2/1 to 4 in this survey. Also prevalence of delayed skin disorders due to sulfur mustard was 94.6, pulmonary complications 94.5 and ocular complications 89.9. The incidence of various cancers in victims exposed to mustard gas was 1.7 worldwide where the rate was 2.2 in Iranian victims of the Iraq-Iran war. Conclusions: Based on present study the prevalence of delayed mustard gas related cutaneous, pulmonary and ocular complications is above 90 and risk of carcinogenesis is higher in comparison to worldwide statistics. This may suggest need for long-term and persistent follow-up and rehabilitation procedures es for populations exposed to this agent

Epidemiology of oral cancer in Iran: A systematic review

Background: Oral cancer stands among the 10 top causes of cancer death in the world. Considering the role of epidemiologic information on planning and effective interventions, the present study aimed to investigate the epidemiology of oral cancer in Iran. Materials and Methods: The required information for this systematic review study was obtained from PubMed, Google Scholar, CINAHL,SID, Medlib, Magiran and Iranmedex databases, using key words "cancer", "oral cancer", "squamous cell carcinoma", "oral cavity carcinoma" and their Persian equivalents in combination with keywords of epidemiology, prevalence, etiology, frequency, and Iran from 1990 to 2014. From 1,065 related studies found, finally 25 were included to the study. Results: The mean age of 8,248 patients in 25 studies was 54.0±15.1 years. The male/female ratio for oral cancer was 1.91. Tongue with average percentage of 29.9 was the most involved site. Regarding microscopic grade, 65.7 of cases were grade 1. SCCs, accounting for an average of 70.0, was the most common among all types of oral cancer. In the majority of studies, smoking including cigarette, hookah, and tobacco consumption was found to be a risk factor. Conclusions: The epidemiological pattern of oral cancer in Iran is somewhat similar to that of other countries. Yet the information on hand in this field is limited and considering the role of epidemiological data we suggest conducting more accurate studies to catch data that is required for effective programs and interventions