582 research outputs found

    Kajian atas Otonomi Kelembagaan Direktorat Jenderal Pajak

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    Penelitian ini dilatarbelakangi oleh kondisi dimana target pajak yang tak kunjung tercapai dalam beberapa tahun terakhir, kemudian direspon dengan berbagai pandangan rekomendasi dari berbagai pihak terkait dengan perlunya penambahan wewenang pada tubuh DJP, diperkuat dengan adanya tren di negara lain yang mulai mentransformasi otoritas pajaknya ke arah yang lebih otonom. Tujuan dari penelitian ini adalah untuk mendeskripsikan desain kelembagaan yang tepat bagi DJP demi terwujudnya sistem pengendalian internal yang baik dalam tubuh Kementerian Keuangan. Jenis penelitian ini merupakan jenis penelitian deskriptif dengan pendekatan kualitatif, dengan menggunakan wawancara dan dokumentasi sebagai alat pengumpulan data. Fokus penelitian ini adalah sistem pengendalian internal Kementerian Keuangan dilihat dari sistem organisasi, sistem wewenang dan prosedur pencatatan, pelaksanaan kerja yang sehat, dan karyawan dengan kualitas yang sesuai dengan tanggung jawab; dan restrukturisasi DJP dilihat dari aspek desain dari posisi, desain suprastruktur, desain hubungan lateral, dan desain sistem pengambilan keputusan. Kesimpulan yang diperoleh dari penelitian ini bahwa dilihat dari pelaksanaan sistem pengendalian internal yang ada di Kementerian Keuangan sudah berjalan sesuai dengan ketentuan yang ada, dengan catatan masih diperlukan adanya fleksibilitas wewenang dalam tubuh DJP khususnya kewenangan dalam hal pengelolaan SDM, organisasi, anggaran dan teknologi informasi. Maka untuk itu perlu adanya perubahan untuk menjadikan DJP menjadi badan yang lebih otonom, dengan catatan tanpa mengganggu ketentuan yang telah diatur dalam UU Keuangan Negara yaitu dengan menjadikan DJP berstatus Lembaga Pemerintah Non Kementerian dengan nama Badan Penerimaan Perpajakan, yang berada langsung di bawah dan bertanggung jawab kepada Presiden melalui koordinasi Menteri Keuangan

    Syngas production by electrocatalytic reduction of CO <sub>2</sub> using Ag-decorated TiO <sub>2</sub> nanotubes

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    Huge efforts have been done in the last years on electrochemical and photoelectrochemical reduction of CO 2 to offer a sustainable route to recycle CO 2 . A promising route is to electrochemically reduce CO 2 into CO which, by combination with hydrogen, can be used as a feedstock to different added-value products or fuels. Herein, perpendicular oriented TiO 2 nanotubes (NTs) on the electrode plate were grown by anodic oxidation of titanium substrate and then decorated by a low loading of silver nanoparticles deposited by sputtering (i.e. Ag/TiO 2 NTs). Due to their quasi one-dimensional arrangement, TiO 2 NTs are able to provide higher surface area for Ag adhesion and superior electron transport properties than other Ti substrates (e.g. Ti foil and TiO 2 nanoparticles), as confirmed by electrochemical (CV, EIS, electrochemical active surface area) and chemical/morphological analysis (FESEM, TEM, EDS). These characteristics together with the role of the TiO 2 NTs to enhance the stability of CO 2 ·- intermediate formed due to titania redox couple (Ti IV /Ti III ) lead to an improvement of the CO production in the Ag/TiO 2 NTs electrodes. Particular attention has been devoted to reduce the loading of noble metal in the electrode(14.5 %w/%w) and to increase the catalysts active surface area in order to decrease the required overpotential. Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.ChemE/Catalysis Engineerin

    ZnO nanowire arrays coating on TiO(2) nanoparticles as a composite photoanode for a high efficiency DSSC

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    A novel composite photoanode with ZnO nanowire arrays coating on the top of TiO(2) nanoparticles is fabricated, and an efficiency of 4.52% is achieved for the composite cell, far higher than both 0.90% of the ZnO nanowire cell and 3.56% of the TiO(2) nanoparticle cell. The improved efficiency is resulted from the high surface area of nanoparticles, as well as fast electron transport and light scattering effect of nanowires

    Measurement of wurtzite ZnO/rutile TiO(2) heterojunction band offsets by x-ray photoelectron spectroscopy

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    The valence-band offset of the wurtzite ZnO/rutile TiO(2) heterojunction was directly determined by x-ray photoelectron spectroscopy. The wurtzite ZnO (0001) layer was grown on commercial rutile (101) TiO(2) by metal-organic chemical-vapor deposition. The results show that the valence-band offset is 0.14 +/- 0.05 eV, which agrees well with previous results by other methods. Therefore, the conduction-band offset is deduced from their known band-gap energy values to be 0.45 +/- 0.05 eV, which indicates a type-II band alignment for the ZnO/TiO(2) heterojunction

    THE SUB-DOPPLER SPECTRUM OF TiO

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    Author Institution: Department of Chemistry, Arizona State UniversityNumerous features in the B3Π(v0)X3ΔB^{3}\Pi(v-0)-X^{3}\Delta band system of titanium monoxide. TiO, have been recorded at a line width of <50<50 MHz(FWHM) using the technique of intermodulatic fluorescence spectroscopy. Gas phase TiO was produced by in a flowing reaction chamber from the microwave discharge of a mixture of argon a trace amount of O2O_{2}, and the vapor of a heated Ti(C5H5)2Cl2Ti(C_{5}H_{5})_{2}Cl_{2} sample. An attempt to identify magnetic hyperfine splitting of the features associated with the 47TiO^{47} TiO isopopic form. The identification of the spectral features were complicated by the low natural abundance of 47Ti(8^{47} Ti(-8\%) and the presumbale large magnetic hyperfine splitting. A series of predicted spectra were produced using realistic estimates of the spectroscopic parameters for 47TiO^{47} TiO to aid in this identification

    Beneficial microstructured TiO₂ photoanodes for improving DSSC performance

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    Critical assessment of economically viable renewable energy sources is essential for the development of a globally sustainable society. Dye sensitized solar cells (DSSCs) offer a viable alternative to traditional silicon and thin film photovoltaic (PV) technologies owing to their potential low cost and facile manufacturing. The two main challenges in enhancing device cell performance lie in improving the open circuit voltage (VOC), and suppressing recombination in the semiconductor TiO₂ matrix. This thesis explores the latter challenge through investigation of a novel microstructured TiO₂ photoanode system. In this research, we have synthesized CTAB-templated mesoporous, anatase, high surface area TiO₂. Through simple supramolecular self-assembly of the TiO₂ particles during the synthesis, we have discovered a self-assembled system of TiO₂ nanocrystallites, which when applied as the photoanode in DSSCs, result in a novel high-roughness film beneficial for dye adsorption, and also lead to enhanced intrinsic light-scattering within the film itself. The TiO₂ nanocrystallites are highly crystalline, with good interconnectivity for improved electron conduction. The novel photoanode film also shows hierarchical meso- and macro-porosity, enabling better access of electrolyte to dye molecules, and thereby improving dye regeneration capacity. In all, we have fabricated a TiO₂ system through a one-step process that incorporates key beneficial microstructural features crucial for enhancing DSSC behavior. TiCl₄ surface treatment studies of this novel TiO₂ microstructure led to deeper insight and improvement of recombination kinetics in the photonanode film matrix, together with enhancement in the intrinsic light harvesting features. Improved efficiency was observed when compared to cells prepared using standard Degussa P25 TiO₂ electrodes of similar thickness. In the last endeavor of this thesis, we have incorporated graphene oxide (GO) in the TiO₂ photoanode films in an effort to gain further insight into recombination kinetics of the novel TiO2 microstructure. Upon heat treatment of the photoanodes, reduced GO (rGO) was obtained. It was found that rGO was incorporated in a much more uniform and effective manner within the novel TiO₂ microstructure compared to its P25 counterpart – likely due to its highly porous structure. Overall, the rGO incorporated novel TiO₂ cells outperformed the P25 TiO₂ cells in solar and optoelectronic properties.Ph. D.Includes bibliographical referencesby Saquib Ahme

    NEAR-INFRARARED MULTIPHOTON IONIZATION SPECTROSCOPY OF TiO

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    Author Institution: Department of Chemistry, The State University of New York at Stony Brook; Department of Chemistry, The State University of New York at Stony BrookThe near-IR transitions of TiO were observed using MPI spectroscopy. A Nd:YAG laser was used to ablate a Ti rod, situated in the path of a supersonic expansion of Ar gas, seeded with O2O_{2}, to produce TiO in the gas phase. The mass selectivity aspect of the spectroscopic technique provides a means to study a particular species of interest chosen from the mixture of products formed in the ablation process. Our mass selective results supplement rotationally resolved results obtained, without mass resolution, by Kobayashi et. al.

    PHOTODISSOCIATION SPECTROSCOPY AND DISSOCIATION DYNAMICS OF TiO+^+(CO2_2)

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    Author Institution: Department of Chemistry, University of Massachusetts Amherstb^b, Amherst, MATiO+^+(CO2_2) is produced by reaction of laser-ablated titianium atoms with CO2_2 and subsequent clustering, supersonically cooled and its electronic spectroscopy characterized by photofragment spectroscopy, monitoring loss of CO2_2. The photodissociation spectrum consists of a vibrationally-resolved band in the visible, with extensive progressions in the covalent Ti-O stretch (952 cm1^{-1} vibrational frequency and 5 cm1^{-1} anharmonicity), and in the TiO+^+-(CO2_2) stretch (186 cm1^{-1}) and rock (45 cm1^{-1}). The band origin is at 13918 cm1^{-1}, assigned using titanium isotope shifts, and the spectrum extends to 17350 cm1^{-1}. The excited state lifetime decreases dramatically with increasing internal energy, from 1100 ns for the lowest energy band (vTiO_{TiO}=0), to &lt;50 ns for vTiO_{TiO}=3. The long photodissociation lifetime substantially reduces the photodissociation quantum yield at low energy, likely due to competition with fluorescence. Electronic structure calculations help to assign the spectrum of TiO+^+(CO2_2) and predict allowed electronic transitions of TiO+^+ in the visible, which have not been previously measured. Time-dependent density functional calculations predict that the observed transition is due to B, 2Π^2\Pi\leftarrow X, 2Δ^2\Delta in the TiO+^+ chromophore, and that binding to CO2_2 red shifts the TiO+^+ transition by 1508 cm1^{-1}, and lowers the Ti-O stretch frequency by 16 cm1^{-1}. Combining the computational and experimental results, the 2Π^2\Pi state of TiO+^+ is predicted to lie at T0=15426_0=15426 cm1^{-1}, with frequency ω\omegae = 968 cm1^{-1} and anharmonicity ω\omegaexe = 5 cm1^{-1}. The calculations also predict that there is only one low-lying 2Σ^2\Sigma state of TiO+^+, contrary to conclusions derived from photoelectron spectroscopy of TiO. Prospects for astronomical observation of TiO+^+ via the 2Π^2\Pi-2Δ^2\Delta transition are also discussed

    Synthesis and Characterization of (1-x)(Na(0.5)Bi(0.5))TiO(3)-xAl(6)Bi(2)O(12) Solid Solution

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    The new lead-free (1-x)(Na(0.5)Bi(0.5))TiO(3)-xAl(6)Bi(2)O(12) compounds with x=0.01, 0.02, and 0.03 have been synthesized by conventional solid-state ceramic-fabrication technique. Systematic investigations on the dielectric, ferroelectric and piezoelectric properties of both poled and unpoled samples have been carried out. It was revealed that the dielectric and piezoelectric properties are improved by the addition of an appropriate amount of Al(6)Bi(2)O(12). Comparisons of these properties between poled and unpoled samples are presented. It is found that Curie temperatures and remnant polarization are increased after poling. The coercive field is, however, decreased after poling
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