1,721,240 research outputs found
PENGENAAN PAJAK PENGHASILAN ATAS JUAL BELI TANAH YANG BELUM BERSERTIPIKAT DI KOTA PADANG
Full text linkPENGENAAN PAJAK PENGHASILAN ATAS JUAL BELI TANAH YANG BELUM BERSERTIPIKAT DI KOTA PADANG
(Nama : Rahman Aulia, S.H, Nomor BP : 1520122010,
Program Magister Kenotariatan Fakultas Hukum Universitas Andalas,
Jumlah Halaman : 112)
ABSTRAK
Pajak merupakan salah satu sumber penerimaan Negara yang utama bagi pelaksanaan dan peningkatan pembangunan yang bertujuan untuk meningkatkan kemakmuran dan kesejahteraan rakyat. Salah satu jenis pajak yang mempunyai peranan besar dalam penerimaan pemerintah adalah Pajak Penghasilan (PPh). Pajak Penghasilan (PPh) diatur dalam Peraturan Pemerintah Nomor 34 tahun 2016. Dalam Peraturan ini diatur bahwa setiap wajib pajak orang pribadi yang melakukan jual beli atas tanah yang belum bersertipikat, dengan adanya jual beli yang bersertipikat maka perlu diketahui berbagai permasalahan yang timbul . Adapun Permasalahannya yaitu 1)Bagaimana Pengenaan Pajak penghasilan atas jual beli tanah yang belum bersertipikat di Kota Padang? 2)Apakah kendala yang ditemui pihak penjual dalam pembayaran pajak penghasilan atas jual beli tanah yang belum bersertipikat di Kota Padang? Metode penelitian yang digunakan adalah metode pendekatan yuridis empiris dan penelitian ini bersifat deskriptif analitis serta pengumpulan data berupa studi dokumen dan penelitian lapangan melalui wawancara. Berdasarkan hasil penelitian, diketahui bahwa: 1)Pengenaan Pajak Penghasilan atas jual beli tanah yang belum bersertipikat di Kota Padang dilakukan dengan system self assessment sehingga langkah yang harus dilakukan adalah melakukan pendaftaran pertama kali, membuat perjanjian pengikatan jual beli, membuat surat pernyataan jual beli, membayar pajak penghasilan, membuat akta jual beli dikantor notaris, hubungan antara system self assessment juga dikaitkan dengan teori perpajakan yang menyatakan salah satu cara untuk mencapai dan menciptakan kesejahteraan negara dengan melakukan pemungutan pajak. 2)Kendala yang ditemui pihak penjual atas jual beli tanah yang belum bersertipikat di Kota Padang adalah proses validasi dari Pihak kantor Pajak Pratama memakan waktu yang lama yaitu kurang lebih 3 (tiga) minggu
Kata Kunci : Pajak Penghasilan, Peralihan Hak Atas Tanah, Notari
KOMPETENSI TEKNIS TENAGA ADMINISTRASI DALAM MENGELOLA SISTEM INFORMASI BERBASIS WEB DI MADRASAH ALIYAH NEGERI 3 PEKANBARU
Full text linkABSTRAK
Abdul Rahman Aulia, (2023): Kompetensi Teknis Tenaga Administrasi
dalam Mengelola Sistem Informasi Berbasis
Web di Madrasah Aliyah Negeri 3 Pekanbaru
Penelitian ini bertujuan untuk mengetahui bagaimana tenaga
administrasi madrasah melaksanakan kompetensi teknisnya dalam mengelola
sistem informasi berbasis web di Madrasah Aliyah Negeri (MAN) 3 Pekanbaru.
Fokus penelitian ini adalah: 1) Bagaimana pengelolaan sistem informasi berbasis
web di MAN 3 Pekanbaru?, 2) Bagaimana pelaksanaan kompetensi teknis tenaga
administrasi dalam mengelola sistem informasi berbasis web di MAN 3 Pekanbaru?
Jenis penelitian ini adalah deskriptif kualitatif dengan metode pengumpulan data
dengan teknk wawancara, observasi, dan dokumentasi. data dalam penelitian ini
dianalisis dengan tahapan, pengumpulan data, reduksi data, penyajian data, dan
penarikan kesimpulan serta verifikasi. Objek penelitian ini adalah kompetensi
teknis tenaga administrasi dalam mengelola sistem informasi bebasis web di MAN
3 Pekanbaru. Subjek penelitian adalah tenaga administrasi di MAN 3 Pekanbaru.
Informan dalam penelitian ini adalah Kepala Tenaga Administrasi dan 1 orang
tenaga administrasi bidang Pusat Data Komputer sebagai informan utama. Hasil
penelitian ini menunjukkan bahwa, pengelolaan sistem informasi berbasis web
dilakukan dengan perencanaan sistem, perancangan sistem, implementasi sistem,
pengendalian sistem, dan pemeliharaan sistem. Adapun dalam pengelolaan sistem
informasi berbasis web di MAN 3 Pekanbaru, tenaga administrasi melaksanakan
kompetensi teknisnya yaitu, bekerja berdasarkan bidang tugas Pusat Data
Komputer, serta dengan berketerampilan menggunakan hardware dan software
sistem informasi berbasis web. Berdasarkan hasil yang diperoleh, perlu adanya
perbaikan dalam hal prosedur bekerja, yaitu dengan adanya Standard Operational
Procedure yang jelas, dalam hal pengelolaan informasi berbasis web di madrasah.
Kepada pemerintah, kementerian agama bidang pendidikan madrasah dan
kepegawaian, perlu mempertimbangkan penyederhanaan sistem layanan informasi
berbasis web, berdasarkan fungsi dan tujuan sistem informasi yang telah
diimplementasikan, demi keefisienan dan kebermanfaatan teknologi dalam
administrasi pendidikan.
Kata Kunci: Kompetensi Teknis, Tenaga Administrasi, Pengelolaan, Sistem
Informasi, We
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
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