196 research outputs found

    PAJAK PERTAMBAHAN NILAI TERHADAP PENYERAHAN KENDARAAN BERMOTOR BEKAS SECARA ECERAN : SIAPA YANG PALING DIUNNTUNGKAN?

    Get PDF
    AbstrackThe current regulation of value added tax in Indonesia for the delivery secondhand motor vehicle in retail is Peraturan Menteri Keuangan Nomor 79/PMK.03/2010 concerning Guidance on Calculation of Income Tax Crediting for Taxable Enterpreneurs Conducting Certain Business Activities that supersedes the procedure of implementation value added tax on the delivery secondhand vehicle as explained in Keputusan Menteri Keuangan Nomor 251/KMK.03/2002 amended KMK Nomor 567/KMK.04/2000 concerning Other Value as Tax Basis. This study used descriptive qualitative research method. The method used in this study is qualitative method with descriptive approach. The results of this study shows that there is a significant difference in VAT implementation between VAT implementation on secondhand motor vehicle delivery as explained in KMK 251/KMK.03/2002 amended KMK 567/KMK.04/2000 with the VAT implementation on secondhand motor vehicle delivery as explained in PMK 79/PMK.03/2010. In addition, the purchase price paid by secondhand motorvehicle consumers is lower if KMK 251/KMK.03/2002 amended KMK 567/KMK.04/2000 applied than PMK 79/PMK.03/2010. The state makes no difference if one of the regulation is  applied, but the buyer and seller feel a significant impact on the implementation of either of these two regulations. Keywords : secondhand motor vehicle, tax, guidance on tax creditin

    ROLE OF ANTIOXIDANTS AND NUTRITION IN OXIDATIVE STRESS: A REVIEW

    Get PDF
    Human body is known to experience positive stress that keeps it vigilant and protects it from biological and physical threats. This stress turns negative when a person is confronted with continuous challenges. Also, stress and nutrition have always run in synergism with each other. Nutritional value of a person's diet depends on the overall mixture or balance of food that is eaten over a period of time, as well as on the needs of the individual. The body relies on obtaining its anti-oxidants from food and other supplements. These nutritional requirements of antioxidants are enormously altered in diseased conditions. In view of the immense medicinal importance of antioxidants, an effort has been made in this article to bring together information about the role of nutrition and antioxidants such as carotenoids, vitamins, some important minerals in combating free radical generation and in general, boosting normal immune mechanisms. The present review is an attempt to generate interest in the scientific fraternity of their immense potential in preventing and treating several common diseases. Keywords: Antioxidants, Free radicals, Balanced diet, Nutrition, Oxidative stress, Vitamins

    The need for multisectoral food chain approaches to reduce trans fat consumption in India.

    Get PDF
    BACKGROUND: The World Health Organization (WHO) recommends virtually eliminating trans fat from the global food supply. Although several high-income countries have successfully reduced trans fat levels in foods, low- and middle-income countries such as India face additional challenges to its removal from the food supply. This study provides a systems analysis of the Indian food chain to assess intervention options for reducing trans fat intake in low-income consumers. METHODS: Data were collected at the manufacturer, retailer and consumer levels. Qualitative interviews were conducted with vanaspati manufacturers (n = 13) and local food vendors (n = 44). Laboratory analyses (n = 39) of street foods/snacks sold by the vendors were also conducted. Trans fat and snack intakes were also examined in low-income consumers in two rural villages (n = 260) and an urban slum (n = 261). RESULTS: Manufacturers of vanaspati described reducing trans fat levels as feasible but identified challenges in using healthier oils. The fat content of sampled oils from street vendors contained high levels of saturated fat (24.7-69.3 % of total fat) and trans fat (0.1-29.9 % of total fat). Households were consuming snacks high in trans fat as part of daily diets (31 % village and 84.3 % of slum households) and 4 % of rural and 13 % of urban households exceeded WHO recommendations for trans fat intakes. CONCLUSIONS: A multisectoral food chain approach to reducing trans fat is needed in India and likely in other low- and middle-income countries worldwide. This will require investment in development of competitively priced bakery shortenings and economic incentives for manufacturing foods using healthier oils. Increased production of healthier oils will also be required alongside these investments, which will become increasingly important as more and more countries begin investing in palm oil production

    Unhealthy Fat in Street and Snack Foods in Low-Socioeconomic Settings in India: A Case Study of the Food Environments of Rural Villages and an Urban Slum.

    Get PDF
    OBJECTIVE: To describe the food environment in rural villages and an urban slum setting in India with reference to commercially available unbranded packaged snacks and street foods sold by vendors, and to analyze the type and quantity of fat in these foods. DESIGN: Cross-sectional. SETTING: Two low-income villages in Haryana and an urban slum in Delhi. PARTICIPANTS: Street vendors (n = 44) were surveyed and the nutritional content of snacks (n = 49) sold by vendors was analyzed. MAIN OUTCOME MEASURES: Vendors' awareness and perception of fats and oils, as well as the type of snacks sold, along with the content and quality of fat present in the snacks. ANALYSIS: Descriptive statistics of vendor survey and gas chromatography to measure fatty acid content in snacks. RESULTS: A variety of snacks were sold, including those in unlabeled transparent packages and open glass jars. Mean fat content in snacks was 28.8 g per 100-g serving in rural settings and 29.6 g per 100-g serving in urban settings. Sampled oils contained high levels of saturated fats (25% to 69% total fatty acids) and trans fats (0.1% to 30% of total fatty acids). CONCLUSIONS AND IMPLICATIONS: Interventions need to target the manufacturers of oils and fats used in freshly prepared products to improve the quality of foods available in the food environment of low-socioeconomic groups in India
    • …
    corecore