Kajian terhadap Prinsip Keadilan dalam Pemungutan Pajak di Indonesia

Basically, absolute tax regressive requires existence of accomplishment of justice principle either in its regulation formulation or when its realization. Neglecting of justice principle in tax regressive in practical exactly will become counter productive for continuity of the country like incidence of revolution or rebellion. The problem is that concept of justice is a matter of abstract and very subjective, then parameter what is used to measure justice in tax regressive. Problems then continue to ill defined its realization of justice principle in execution of tax regressive in Indonesia, especially in Income tax. Research is conducted by using judicial formality-normative approach by bibliography research. Data that obtained then analysed in judicial formality qualitative and and demonstrate in descriptive judicial formality. The results of this research shows that parameter already implementation of justice principle in tax regressive is existence of protection guarantee for citizen from action without considering power in compilation of taxation code and and generalization accomodation and treatment in common in tax regressive. Meanwhile, justice principle already in tax regressive in our country, but its realization in formula Tax Defined Regulation and Incoming Tax Regulation uncommitted in totally, as a consequence both regulation have judicial formality weakness.Keyword: tax regressive, justice and judicial formality weakness

Implementasi Teknik Artificial Intelegent Rough Set dalam Pengambilan Keputusan pada Proses Penentuan Kelulusan Pelamaran Pekerjaan

Penelitian ini dilakukan untuk mempelajari teknik Artificial Intelegent Rough Set yang diimplementasikan dalam Sistem pengambilan keputusan pada UD.ROMI.data dikumpulkan melalui observasi dan interview yang dilakukan kepada pemilik Perusahaan yang bersangkutan. Selanjutnya data dianalisa untuk menentukan data yang dibutuhkan dalam proses penentuan keputusan. Dari eksperimen yang dilakukan dengan menggunakan teknik Artificial Intelegent Rough Set serta menggunakan Software Rosetta dapat memberikan hasil yang akurat dalam mengambil keputusan

Efektifitas Program Syar'i: Hafalan Alquran Dengan Menggunakan Metode One Day Three Lines Pada Siswa Mtsn 01 Limapuluh Kota

This study was inspired by the reality that memorizing the Quran had become an activity which was avoided by most of students and uninteresting as well due to its ineffectiveness of the memorizing methods. Dealing with the phenomena, this study aimed at figuring out how One Day Three Lines method was applied di MTsN 01 Limapuluh Kota, and related factors that supported or inhibited the implementation of the method in memorizing the Quran. This study belonged to descriptive quantitative design employing evaluative model of CIPP (Contexs, Input, Proses dan Produc) Method. The data were collected through participant observation, in depth interview, questionnaire, and documentation. Data analysis were carry out by checking data trustworthiness obtained from observation, interview, documentation to figure out the context and product evaluations of One Day Three Lines memorizing method. Questionnaire was used to assess respondents' attitude toward the method. The findings showed that One Day Three Lines memorizing method applied in MTsN 01 Lima Puluh Kota was categorized effective with an average percentage was 71.9

Analisis Faktor-faktor yang Mempengaruhi Kinerja Anggota Kelompok USAha Kecil dan Mikro (UKM) Binaan Up3hp di Kota Bengkulu

Romi Gunawan; The research purpose to observe the performance of SME and to analyze the influence of capital, age`s respondent, the age of SME and education toward omzet of UP3HP member in Bengkulu City. The analysis instrumen used is multiple liniear reggresion on the covident level of 95%. From the researce know that omzet of the SME nurture by UP3HP stil in small clasification. there are some enterpreneur who have old enter prises common have small omzet. And than, capital, age`s respondent, the age of SME and education have significance`s influence toward omzet. Extended of influence mentioned point out of determination coeffisient (R2) amount of 80%

Peran Pengajaran Sastra Dan Budaya Dalam Pembentukan Karater Siswa Sekolah Dasar

Makalah ini membahas permasalahan terkait peran pengajaran sastra dan budaya dalam pembentukan karakter siswa Sekolah Dasar (SD). Hal tersebut dilatarbelakangi oleh permasalahan yang dialami bangsa kita pada saat ini, yaitu terkait dengan menurunnya moral masyarakat, baik di kalangan masyarakat biasa maupun di kalangan pejabat. Langkah-langkah yang dapat ditempuh adalah penguatan pemahaman generasi terkait pengajaran sastra dan budaya karena kedua komponen tersebut mempunyai muatan kajian antara manusia dengan lingkungan kehidupannya. Hal tersebut tentutny ditanamkan sejak siswa masih duduk di bangku pendidikan Sekolah Dasar (SD). Adapun bentuk langkah-langkah tersebut adalah, (1) mengaplikasikan pengajaran sastra dalam membentuk karakter siswa SD, baik di lingkungan pendidikan formal maupun di lingkungan keluarga, (2) mengaplikasikan pengajaran budaya dalam pendidikan karakter siswa SD, dan (3) optimalisasi peran sastra dan budaya dalam pembentukan karakter anak. Dengan melaksanakan beberapa permasalah tersebut, maka diharapkan terciptanya kehidupan manusia yang bermartabat dan berkarakter, sehingga generasi yang berkarakter dapat membangun NKRI pada kehidupan yang bermartabat

Struktur Dan Nilai-nilai Pendidikan Dalam Cerita Rakyat Kabupaten Tanah Datar Provinsi Sumatera Barat

Tujuan penelitian ini dilakukan adalah untuk mendeskripsikan struktur dan nilai-nilai pendidikan yang terdapat dalam cerita rakyat Kabupaten Tanah Datar. Pengumpulan data dilakukan melalui dua tahap. Tahap pertama merupakan tahap perekaman sastra lisan cerita rakyatKabupaten Tanah. Tahap kedua pengumpulan data tentang lingkungan penceritaan. Data tentang lingkungan penceritaan dikumpulkan melalui teknik pencatatan, pengamatan, dan wawancara. Hasil penelitian ini menunjukkan bahwa Pertama, dari 12 cerita rakyat Kabupaten Tanah Datar yang dianalisis, kelima unsur intrinsik tergambar dalam cerita rakyat. Hal tersebut menunjukan bahwa cerita rakyat bagian dari karya sastra yang kehadirannya dapat bermanfaat bagi penikmat sastra karena peristiwa dihantarkan oleh struktur cerita yang jelas. Kedua, untuk nilai pendidikan yang terdapat dalam cerita Rakyat Kabupaten Tanah Datar meliputi, (1) nilai pendidikan moral, (2) nilai pendidikan budaya, (3) nilai pendidikan religius, (4) nilai pendidikan sejarah, (5) nilai kepahlawanan (semangat perjuangan)

Identifikasi Potensi Ekonomi Kecamatan Tanjungsari Kabupaten Gunungkidul YOGYAKARTA

The intention of regional government of Special Region of Yogyakarta to make south area as the front page of regional economic development has been initiated. As one subdistrict located in the south area of Gunungkidul regency, Tanjungsari subdistrict has several prospects on economy, tourism, and resources due to its strategic and direct position near the Hindia Ocean and Southern Traffic Lane. This study aims to mapping economic potential based upon leading sectors as identified by Location Quotient (LQ) method and Klassen typology which is employed to characterize the economic pattern and structure. Based on LQ analysis, both manufacturing and construction sectors are the leading sectors which need to develop in advance since they are the supporting sectors nowadays and in the future. Meanwhile, there exists a shift in economic pattern from developing region to underdeveloped region according to Klassen typology

Studi Empiris Depresiasi Nilai Tukar Riil Pada Rezim Nilai Tukar Mengambang Bebas Di Indonesia

: This study aims to analyze the relationship of real exchange rate depreciation with trade balance and national output as economic indicators in floating exchange rate regime. This study also observes whether J-curve phenomenon exists in Indonesia or not. This study employs quarterly data from year 2000:1 to 2010:4 as representation of floating exchange rate regime. Vector Error Correction Model is applied as an analytical tool by emphasizing on impulse response function to find out the response of one variable as caused by any shock from other variables in the model and variance decomposition to trace the relative contribution of one variable toward the variability of other variables in the model. This study demonstrates that real exchange rate depreciation contributes positively toward trade balance in longer time horizon. Nevertheless, national output does not respond positively toward real exchange rate depreciation. Another empirical finding suggests that there is no strong evidence of J-Curve phenomenon during free floating exchange rate regime in Indonesia