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Analisis Implementasi PMK Nomor 110/PMK.010/2018 Atas Pemungutan PPh Pasal 22 Terkait Pembayaran Pada Kegiatan Impor (Studi Pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Juanda)
Full text linkAnalisis Implementasi PMK Nomor
110/PMK.010/2018 Atas Pemungutan PPh Pasal 22 Terkait Pembayaran
Pada Kegiatan Impor (Studi Pada Kantor Pengawasan dan Pelayanan Bea
dan Cukai Tipe Madya Pabean Juanda), Arik Prasetya S.Sos., M.Si., Ph.D, 230
hal+ xvi.
Penelitian ini membahas tentang implementasi pemungutan Pajak
Penghasilan pasal 22 terkait pembayaran pada kegiatan impor yang diatur dalam
PMK nomor 110/PMK.010/ 2018. Tujuan dari penelitian ini adalah untuk
mengetahui bagaimana mekanisme pemungutan dan perhitungan Pajak
Penghasilan pasal 22, total penerimaan Pajak Penghasilan pasal 22, tingkat impor,
hambatan-hambatan, upaya mengatasi hambatan dan dukungan pada Kantor
Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Juanda. Penelitian
ini menggunakan metode penelitian kualitatif bersifat deskriptif. Metode analisis
yang digunakan adalah analisis data model Miles dan Huberman. Selain itu
penelitian ini juga menggunakan teori implementasi dari Van Meter dan Van
Horn dengan menggunakan empat indikator.
Hasil penelitian ini menunjukkan konsistensi jawaban yang disampaikan
oleh ketiga narasumber yaitu Bapak Soedyantoro, Bapak Ahmad Sahlul Fuad, dan
Bapak F.X. Bambang Tjahjono. Berdasarkan penelitian diperoleh hasil bahwa
Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean Juanda
telah melaksanakan mekanisme pemungutan dan perhitungan Pajak Penghasilan
pasal 22 sesuai dengan PMK nomor 110/PMK.010/ 2018. Total penerimaan Pajak
Penghasilan pasal 22 mengalami peningkatan sebesar Rp. 824.763.784 dan tingkat
impor berdasarkan dokumen PIB mengalami penurunan total nilai transaksi impor
sebesar US$ 43.039.008 dari tahun sebelumnya.
Hambatan-hambatan dalam implementasi ini adalah sistem CEISA error,
server down atau gangguan jaringan dan importir atau PPJK melakukan kesalahan
pengisian data baik sengaja maupun tidak. Upaya untuk mengatasi hambatan
adalah adanya seksi PDAD yang dapat menangani masalah sistem CEISA dan
kepala seksi atau Pejabat Fungsional Pemeriksa Dokumen melakukan penelitian
dokumen dan pemeriksaan bukti fisik barang. Apabila ditemukan kesengajaan,
importir atau PPJK dapat dilakuan penyitaan barang impor hingga pencabutan izin
impor. Sementara dukungan, yakni penggunaan sistem CEISA, adanya kerjasama
yang baik, dan sarana prasarana yang memadai sehingga menciptakan lingkungan
kerja yang kondusif dan memudahkan pegawai pada saat bekerja
Finding Heuristical Value of z, t, Chi Square, and f Based on Dynamic Significance Level
No full textThe value of statistics z, t, χ2, and f are widely used in estimation problem, especially
in construction of confidence interval with regard to in what interval that the parameter
lies, and it’s used in hypothesis testing as well. In order to conduct these method, one
need the critical value of zα, tα, χ2
α, and fα at level of significance α, and these critical
values cannot be computed exactly since its (measure) function P−1 : R → Ω does
not exist. Nevertheless, these critical value can be searched heuristically for dynamic
significance level α. In this research, the heuristic procedur is designed based on binary
search, bisection method, and tabu search in order to find these critical statistic’s
values. The searching of these critical values start from given any interval that these
values lies with, and then use oscillation strategy, and redeem it by declare a tabu not
any interval of random number that’s used, repeat it untill the value of these critical
value of statistics is found respect with given tolerance quantity ϵ, or termination criteria
is meet. After that, interpolate the statistic’s values by taking the mid point of the
interval as a return value of this heuristics procedur.90 PagesSkripsi Sarjan
Analisa Pengaruh Penggunaan Biodiesel Biji Karet (Havea Brasiliensis) Terhadap Performa Berbasis Eksperimen dan Studi Kelayakan Ekonomis
Full text linkBahan bakar minyak (BBM) merupakan energi global terbesar yang konsumsinya diperkirakan oleh Badan Pengatur Kegiatan Hilir Minyak dan Gas (BPH Migas) mecapai 33 juta liter pada tahun 2017. Peningkatan laju pengguanan BBM, berdampak pada ketersediaan minyak bumi sebagai cadangan energi fosil yang keberadaannya semakin menipis. Dari permasalahan tersebut maka dibutuhkan suatu bahan bakar alternatif yang dapat diperbaharui seperti biodiesel biji karet (Hevea Brasiliensis). Metode yang digunakan pada percobaan kali ini adalah eksperimen untuk mengetahui performansi dari biodiesel biji karet yang dibandingkan dengan produk yang ada dipasaran yaitu Biosolar Pertamina dan bahan bakar high speed diesel (HSD). Selain mengetahui eksperimen untuk melihat performansi dari mesin diesel juga menghitung kelayakan ekonomis dari biodiesel biji karet tersebut. Melalui uji karakteristik di laboratorium, biodiesel biji karet memenuhi properties dari Standar Naional Indonesia (SNI). Pengujian performansi terhadap motor diesel dengan empat bahan bakar yaitu biodiesel B15 biji karet, biodiesel B20 biji karet, Biosolar Pertamina dan bahan bakar HSD. Dari hasil uji performa biodiesel B20 biji karet memiliki Spesific Fuel Oil Consumption (SFOC) lebih rendah dengan nilai 328,2 gr/kWh pada rpm rendah dan daya yang dihasilkan lebih tinggi dibandingkan bahan bakar yang lain dengan nilai 4,239 Kw pada beban 4000 watt di rpm 2200. Untuk analisa ekonomi biodiesel biji karet memiliki nilai BEP sebesar 53% dengan nilai IRR sebesar 19,30%.
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Fuel is the largest global energy demand consumed by the Oil and Gas Downstream Regulatory Agency Indonesia reaching 33 million liters in 2017. Increased fuel consumption rate, impacts on petroleum availability as a fossil energy reserve whose existence getting thinner. From these problems, we need an alternative renewable fuel such as rubber seed biodiesel (Havea Brasiliensis). The method used in this research is an experiment to know the performance of the rubber seed biodiesel compared to the existing product in the market that is Bio Oil (Pertamina B20 product) and high speed diesel (HSD) fuel. In addition to knowing the experiments to see the performance of diesel engines also calculate the economic feasibility of the rubber seed biodiesel. Through the characteristic test in the laboratory, rubber seed biodiesel meets the properties of Indonesian National Standard. Performance testing of diesel motors with four fuels namely biodiesel B15 rubber seed, biodiesel B20 rubber seed, Bio Oil (Pertamina B20 product) and HSD fuel. From the results of biodiesel performance test B20 rubber seeds have Specific Fuel Oil Consumption (SFOC) is lower with a value of 328.2 gr / kWh at low rpm and the power produced is higher than other fuels with a value of 4,239 kW at 4000-watt load at rpm 2200. For the economic analysis of rubber seed biodiesel has a BEP value of 53% with an IRR of 19.30%
Pengaruh Pandemi Covid-19 Terhadap Kasus Kriminalitas Di Kota Ngawi
Full text linkSaat terjadi pandemi Covid-19 seperti saat ini menyebabkan berbagai masalah di segala sektor. Terutama pada sektor ekonomi, dalam masa seperti ini masyrakat dipaksa untuk Stay At Home dengan keadaan tanpa bekerja. Dalam keadaaan tersebut masyarakat yang sedang dalam keadaan kekurangan dan harus memenuhi kebutuhan hidupnya sehingga mereka terpaksa melakukan tindak kriminal untuk memenuhi kebutuhan hidup dia ataupun keluarganya. Selain itu kebijakan yang di ambil oleh pemerintah untuk membebaskan sebagian tahanan juga berkontribusi dalam meningkatnya angka kriminalitas di masa pandemi di kota Ngawi. Penulisan artikel ini memiliki tujuan untuk mengetahui pengaruh apa yang menyebabkan meningkatnya kasus kriminalitas pada masa pandemic Covid-19 di Kota Ngawi. Dalam penelitian ini mengunakan metode penelitian kualitatif dengan pendekatan fenomologi. Penelitian ini berupaya mengungkap makna yang telah ada dan dampak dari hal tersebut di masyarakat. Data-data berupa hasil riset yang di ambil di beberapa tempat dengan mamanfaatkan media atau artikel yang berhubungan dengan fenomena kriminalitas di masa pandemi ini. Observasi juga di lakukan guna mendapatkan data yang akurat dan dapat mengetahui fenomena-fenomena yang sebenarnya terjadi di masyarakat lalu menghubungkannya dengan aspek yang sesuai.Pada saat ini pemerintah sudah melakukan upaya berupaha usaha terhadap masyarakat yang terkena dampak pandemic Covid-19 yang berupa bantuan, namun angka kriminalitas di masyarakat tetap terus meningkat, untuk itu dalam penelitian ini di fokuskan pada pengaruh pandemi Covid-19 terhadap meningkatnya kasus kriminalitas yang terjadi di Kota Ngawi
Analisis Penerapan Akuntansi Pada Usaha Pakan Ternak Di Kecamatan Payung Sekaki Kota Pekanbaru
Full text linkThis research was conducted in Payung Sekaki District, Pekanbaru City. in connection with this research, the object of which is the Livestock Feed Business in Payung Sekaki District, Pekanbaru City. The problem that is examined in this research is whether the application or application of accounting by animal feed entrepreneurs is in accordance with the basic concepts accounting. The purpose of this research is to find out the application of accounting by animal feed entrepreneurs whether it is in accordance with the basic concept of accounting in carrying out its business. Data collected in this study are primary and secondary data. Data collection techniques such as questionnaires, structured interviews, observations, and documentation, then after the data is obtained then the data are analyzed using descriptive statistical methods. Based on the results of research that has been done, it can be concluded that the adoption of accounting in the Animal Feed business in the District of Payung Sekaki, Pekanbaru City has not been in accordance with the basic accounting concepts
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
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