ANALISIS KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PELAKSANAAN SUNSET POLICY PADA KPP PRATAMA DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA TIMUR II

This study aims to analyze how the impact of sunset policy of taxpayer compliance especiallyKPP in Kanwil DJP Jatim II. The data used is the amount of taxpayers and SPT. Dataanalysis technique used is descriptive analysis. The results have shown the amount oftaxpayers and the amount of SPT, experience the difference in the form of an increasebetween before (2005-2007) and after (2009-2011) sunset policy. Finally it can be concludethat the linkage sunset policy implementation in 2008 of taxpayer compliance in Kanwil DJPJatim II DJP is influential on taxpayer compliance.Keywords: sunset policy, taxpayer compliance, the amount of taxpayers, the amount of SP

KEGAGALAN PARTAI POLITIK ISLAM : KEGAGALAN AGENDA SETTING ?

In recent years, the failure of Islamic political parties in Indonesia has occurred as result of inability to make a good agenda setting. To solve this problem, this article highlights the importance of the pattern of political communication (including the communicator, message, media, communicant and its effects) for Islamic political parties. It must be a serious concern in arranging the agenda setting. The agenda setting must be based on the voters aspiration and rational values. By these ways, Islamic political parties will be independence from their big names (such as NU for National Awakening Party (PKB), Muhammadiyah for Mandate National Party (PAN)

PROSES PEMBUMIAN KONSEP TAJDID MUHAMMADIYAH SEBAGAI GERAKAN ISLAM MODERNIS

The article explores the development of Muhammadiyah in historical perspective and focuses more on Tajdid as modern Islamic movement. Tajdid movement of Muhammadiyah is always aimed to solve the problems faced by ummah based on Al-Qur'an and Sunnah. While the circumstance of Ummah is always changed, the Tajdid should be conducted in line with the changes. Due to Tajdid, Muhammadiyah's image as a puritanical and inflexible Islamic movement slowly began to erode. Nowadays, Tajdid continuous and is initiated by Muhammadiyah Young Intelectual Network (JIMM/Jaringan Islam Muda Muhammadiyah) to promote Islam Rahmatan Lil Alamin, to bridge the dispute of religious thoughts, to solve religious, social, cultural and economic problems such as poverty, human rights, democracy, religions harmony and the like. Finally, the article concludes the tajdid movement of Muhammadiyah has made Islam Indonesia as moderate Islam

Gelombang Ekonomi Ke Empat, Gelombang Ide dan Gagasan

This paper attempts to analyze the development of creative economy in Indonesia. The main substance of this paper is based on the development of democracy that provides fresh air for the creativity. The key of creativity itself is the idea that is treated well. It especially happens in democratic countries. In the context of democracy, the idea can develop fast and get high appreciation. Idea is a new force which is capable to develop the world economy. For a long time, people had been thinking that product was the main capital of the economy. Creative industries will thrive with the assurance of a healthy and proper democracy. Keywords: Idea, Creative Industrie

Normalization of Negative Stigma Against HIV/AIDS Patients: A Systematic Review of the Literature

Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Syndrome (AIDS) is a public health problem that stigmatizes its victims. Mental attacks, as a result of labeling and discrimination, result in psychological suffering and well-being for persons living with HIV/AIDS (PLWHA), necessitating adequate treatment. Thus, it is critical for this research to undertake a systematic assessment of scientific articles on Negative Stigma Against People Living with HIV/AIDS. This study used a descriptive analysis approach to examine publications containing the terms HIV/AIDS stigma that were published in the Scopus database between 2011 and 2018. The data is then processed and visualized using Vosviewer software, and the results show the four most dominant concepts studied by the previous author, namely human, female and human immunodeficiency virus infection. The contribution of this research is to become a reference to find out the root of the problem and the harmful impact of stigmatization on people with HIV/AIDS to help formulate recommendations for prevention and treatment that can be done (normalization). However, this research is limited because the data source only comes from Scopus. Therefore, to produce a comparative, broad, and comprehensive analysis, further studies need to include sources of other reputable international journals such as the Web of Science (WoS)

Online Media Overview in Tourism Destination Branding

The development of tourism destinations not only depends on nature's grace. The tourist destination can be built using branding communication techniques. For that, it is worth noting more thoroughly about how communicators develop messages. How the message was developed? The direction of news developed by the media. The case of Tempenosaurus Green Village in Batu, East Java became one of the interesting examples. Because the development of this tourist destination is located in the center of the flagship tourist destination in East Java. It will see the competition that appears in the branding that was developed

PROFIL KETERAMPILAN PROSES SAINS DAN PENINGKATAN PRESTASI BELAJAR FISIKA SMA DALAM PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE GROUP INVESTIGATION

Di dalam Kurikulum Tingkat Satuan Pendidikan ditegaskan bahwa pembelajaran IPA harus menekankan pada penguasaan kompetensi melalui serangkaian proses ilmiah. Proses ilmiah yang dimaksud adalah keterampilan proses sains (KPS). Dengan penguasaan kompetensi, dari pembelajaran yang berpusat pada guru (teacher centered) diharapkan berubah menjadi pembelajaran berpusat pada siswa (student centered). Berdasarkan hasil studi pendahuluan melalui observasi di salah satu SMA swasta di Kota Bandung diperoleh informasi bahwa proses pembelajaran fisika kurang mendukung dalam mengembangkan keterampilan proses sains siswa. Selain itu, diperoleh hasil ujian tengah semester (UTS) pada mata pelajaran fisika pada semester genap tahun ajaran 2010/2011 masih rendah. Untuk mengatasi masalah tersebut, model pembelajaran kooperatif tipe group investigation dapat dijadikan salah satu alternatif yang dapat diterapkan. Tujuan dari penelitian ini untuk mengetahui profil keterampilan proses sains selama diterapkan model pembelajaran kooperatif tipe group investigation dan peningkatan prestasi belajar siswa setelah penerapan model pembelajaran kooperatif tipe group investigaion. Metode pada penelitian ini menggunakan metode pra eksperimen (pre-experiment) dengan desain penelitian one group pretest posttest design yang dilakukan sebanyak empat pertemuan dengan sampel penelitiannya kelas XI – IPA 3 salah satu SMA swasta di Kota Bandung tahun pelajaran 2011/2012. Instrumen yang digunakan adalah tes pilihan ganda untuk mengukur prestasi belajar siswa dan observasi berbentuk lembar observasi dan LKS untuk mengukur kemampuan keterampilan proses sains siswa. Hasil penelitian yang diperoleh dalam penerapan model pembelajaran kooperatif tipe group investigation, aspek mengajukan pertanyaan adalah aspek KPS paling rendah dengan IPK rata-rata 55,42% dengan kategori cukup terampil dan aspek mengamati adalah aspek KPS paling tinggi dengan IPK rata-rata 75,58% dengan kategori terampil. Sedangkan tes prestasi belajar siswa mengalami peningkatan sebesar 0,48 dengan kategori sedang. Jadi secara umum dapat disimpulkan bahwa penerapan model pembelajaran kooperatif tipe group investigation dapat melatih keterampilan proses sains siswa dan meningkatkan prestasi belajar siswa

Perlindungan Hukum Terhadap Bank Sebagai Calon Kreditor Baru Dalam Proses Take Over Kredit

Dalam penelitian tesis ini, permasalahan yang diangkat berawal dari adanya suatu ketidak pastian dalam proses terjadinya take over kredit yang dilakukan oleh bank sebagai calon kreditor baru terhadap pelunasan outtsanding, dimana bank sebagai calon kreditor baru dianggap terlalu tergesa-gesa sehingga hubungan hukum antara calon kreditor dan debitor belum cukup kuat berakibat perlindungan hukum terhadap bank menjadi lemah. Berdasarkan hal tersebut, tesis ini mengangkat rumusan masalah: (1) Bagaimana hubungan hukum antara bank sebagai calon kreditor baru dengan debitor menyangkut pelunasan outstanding dalam proses take over kredit?(2) Bagaimana seharusnya perlindungan hukum terhadap bank sebagai calon kreditor baru dalam proses take over kredit yang tidak sesuai dengan aturan yang berlaku ? Penelitian ini menggunakan jenis penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan (statute approach), dan pendekatan kasus (case approach). Analisis bahan hukum pada penelitian ini menggunakan metode preskiptif secara sistematis dan gramatikal. Berdasarkan penelitian yang telah dilakukan, dapat disimpulkan bahwa hubungan hukum itu sudah ada, akan tetapi penulis pikir belum cukup kuat antara bank sebagai calon kreditor baru dengan debitor menyangkut proses take over kredit, karena bank dianggap tergesa-gesa dan tidak mengindahkan prinsip kehati-hatian bank. Bank sebagai calon kreditor baru tidak bisa memastikan surat roya bisa terbit pada hari yang sama, karena disitu status jaminan masih belum jelas sementara bank sudah melakukan pelunasan outstanding. Sehingga perlu adanya bentuk perlindungan hukum terhadap bank sebagai calon kreditor baru berupa perlindungan hukum preventif dalam bentuk penerapan prinsip kehati-hatian bank serta represif dalam bentuk penyelesaian msalah di peradilan