1,721,011 research outputs found
Pembebasan Denda Atas Pajak Kendaraan Bermotor Berdasarkan Peraturan Gubernur Jawa Timur Nomor 88 Tahun 2018
No full textUntuk melaksanakan jalannya pemerintahan dan pembangunan dalam negeri, Pemerintah memerlukan biaya dan salah satu sumber penerimaan negara adalah melalui pemungutan pajak dari masyarakat. Dasar pemungutan pajak dari masyarakat wajib pajak diatur dalam Undang-undang Nomor 28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Pajak sangat penting bagi pembiayaan negara dan pembangunan nasional. Dalam pembangunan jangka panjang ini, biaya pembangunan terus meningkat yang menuntut kemandirian pembiayaan pembangunan yang berasal dari dalam negeri. Tanggung jawab atas kewajiban pelaksanaan pajak, sebagai pencerminan kewajiban di bidang perpajakan berada pada masyarakat wajib pajak itu sendiri. Pemungutan pajak merupakan perwujudan dari kewajiban dan peran serta wajib pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan yang diperlukan untuk pembiayaan Negara dan pembangunan nasional. Sektor pajak daerah memiliki peran yang besar karena akan digunakan untuk membiayai penyelenggaraan pemerintah daerah dan pembangunan daerah, Dalam kaitannya dengan jenis pajak tersebut, pajak kendaraan bermotor termasuk ke dalam jenis pajak propinsi yang merupakan bagian dari Pajak Daerah, yang merupakan salah satu penyokong Anggaran Pendapatan dan Belanja Daerah dalam suatu daerah. Dalam upaya mendorong kesadaran masyarakat untuk membayar pajak daerah dan guna meningkatkan Pendapatan Asli Daerah (PAD), pemerintah daerah telah melakukan berbagai cara yang dinilai efektif, diantaranya dengan adanya kebijakan Tentang Pembebasan Denda atas Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor. Pada saat ini, dasar hukum pengaturan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor(BBNKB) adalah Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Adapun tujuan dari penelitian ini untuk memahami dan mengetahuitujuan dilaksanakannya kebijakan pembebasan denda atas pajak kendaraan bermotor; memahami dan mengetahui dampak pembebasan denda atas pajak kendaraan bermotor bagi keuangan daerah.
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Penelitian ini menggunakan tipe penelitian yuridis normatif, artinya permasalahan yang diangkat, dibahas, dan diuraikan dalam penelitian ini difokuskan dengan menerapkan kaidah-kaidah atau norma-norma dalam hukum positif. Bahan Hukum Primer yang digunakan untuk penelitian ini yaitu, Undang-Undang Dasar Negara Republik Indonesia Tahun 1945; Undang Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan; Undang-Undang Nomor 28 Tahun 2009 tentang Pajak dan Retribusi Daerah; Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah; Peraturan Daerah Jawa Timur Nomor 9 Tahun 2010 tentang Pajak Daerah; Peraturan Gubernur Jawa Timur Nomor 88 Tahun 2018 tentang Pembebasan Pajak Daerah Untuk Rakyat Jawa Timur Tahun 2018.
Hasil penelitian menunjukkan bahwa prinsip hukum yang digunakan terhadap Pembebasan denda atas Pajak Kendaraan Bermotor adalah untuk membangun kesadaran masyarakat wajib pajak agar target perolehan pajak dalam sektor penerimaan pajak daerah terpenuhi, dan meningkatkan kepatuhan masyarakat dalam melaksanakan pembayaran pajak sehingga meningkatkan penerimaan daerah dan pertumbuhan ekonomi. Pembebasan denda atas pajak kendaraan bermotor melalui Pergub Nomor 88 Tahun 2018 adalah untukmeringankan beban rakyat Jawa Timur dan membangun sekaligus meningkatkan kesadaran masyarakat dalam melakukan pembayaran Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor. Namun disamping itu, adanya kebijakan pembebasan denda Pajak Kendaraan Bermotor dan biaya Balik Nama Kendaraan Bermotor oleh Pemerintah Propinsi Jawa Timur tidak sesuai dengan asas manfaat penerimaan pajak daerah, disisi lain ada hal negatif dari adanya kebijakan tersebut, yaitu masyarakat wajib pajak akan jadi menunda untuk membayar pajak dari batas waktu yang ditentukan karena adanya pembebasan denda Pajak Kendaraan Bermotor.
Kesimpulan dari penelitian ini adalah dengan adanya pembebasan denda Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor, target penerimaan pajak oleh pemerintahan daerah terpenuhi, tetapi pemerintah daerah tidak menerima denda yang seharusnya dibayarkan oleh wajib pajak yang tidak membayar pajak tepat waktu. Dan dengan adanya kebijakan tersebut akan
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membuat mindset masyarakat untuk tidak membayar pajak tepat waktu dan menunggu kebijakan pembebasan denda oleh pemerintah daerah
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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