1,720,969 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Model Kebijakan Pengelolaan Zakat secara Partisipatif Berdasarkan Undang-undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat
Get PDFKata kunci : Pengelolaan Zakat, Partisipatif, Amil, Sinergitas pengelolaan zakat
Penelitian ini bertujuan untuk menganalisis kebijakan pengelolaan zakat berdasarkan Undang-Undang Nomor 23 Tahun 2011 tentang pengelolaan zakat dan membangun pengelolaan zakat secara partisipatif. Penelitian hukum ini bersifat preskriptif dengan menggunakan pendekatan perundang-undangan (statute approach). Hasil penelitian menunjukkan Dalam Pengelolaan Zakat diperlukan Prinsip-Prinsip Syari`ah untuk Pendayagunaan Zakat, dibutuhkan kualifikasi Amil yang mempunyai kualitas dalam Pengelolaan Zakat (untuk kepercayaan Muzakki terhadap Amil). Terdapat kelemahan substansi Undang-Undang Nomor 23 Tahun 2011 yaitu dominasi pengaturan tentang kelembagaan, kemandirian setengah hati badan pengelolaan zakat nasional dan persoalan lembaga pemerintah non-struktural
KAJIAN YURIDIS TERHADAP KEBERADAAN KONGLOMERASI DI INDONESIA
No full textPada era globalisasi sekarang ini, pengusaha tidak hanya puas dengan mendirikan satu macam unit usaha saja. Perluasan jaringan usaha dengan cara mendirikan sejumlah perseroan terbatas dan alasan-alasan memperluas perusahaan dengan membuka kantor cabang, mengatasi masalah pajak, penyederhanaan proses produksi dan distribusi, mengatasi risiko dan pertanggungjawaban, organisasi perusahaan, diversifikasi perusahaan, mengatasi persaingan antar perusahaan, serta menyederhanakan pembiayaan adalah latar belakang terbentuknya konglomerasi di Indonesia pada umumnya. Berbagai proses pembentukan konglomerasi di Indonesia melalui fusi, merger, akuisisi, dan konsolidasi. Konglomerasi memiliki visi hukum publik maupun hukum privat. Lahirnya konglomerasi tampaknya meningkatkan perkembangan varian bidang ilmu hukum dewasa ini
KEBIJAKSANAAN PEMERINTAH DALAM MENYELESAIKAN SENGKETA PAJAK SEBAGAI SARANA UNTUK MEWUJUDKAN KEADILAN ( Membangun Model Penyelesaian Sengketa Pajak sebagai Perwujudan Sistem Peradilan yang Sederhana, Cepat, dan Biaya Ringan )
No full textKebijaksanaan pemerintah dalam penyelesaian sengketa pajak di Indonesia dari waktu kewaktu selalu berubah baik mengenai peraturan maupun lembaga yang menyelesaikan sengketa.
Disertasi ini ditulis dengan tujuan untuk menganalisis peraturan yang berkaitan dengan penyelesaian sengketa pajak; mendeskripsikan proses; mengetahui kelemahan; dan membangun sebuah model penyelesaian. sengketa pajak di Indonesia. Untuk mencapai tujuan tersebut, kajian ini mengggunakan dua pendekatan, yaitu penelitian hukum doktrinal dan non doktrinal dengan metode kualitatif. Pengumpulan data dilakukan dengan obsevasi, wawancara, dokumen, dan bahan bacaan.
Berdasarkan basil pengumpulan data diketahui bahwa peraturan penyelesaian sengketa pajak dari waktu ke waktu mengalami perubahan sesuai dengan situasi dan kondisi pemerintah, sedangkan penerapan peraturan sengketa pajak pada waktu jaman penjajahan Belanda dan Jepang belum memenuhi aspek keadilan karena perbedaan struktur dan kultur. Pada masa kini dapat diselesaikan secara internal dengan keberatan dan ekstemal dengan banding atau gugatan yang diajukan hanya ke Pengadilan Pajak.
Kelemahan penyelesaian sengketa pajak secara internal antara Tidak ada pihak
ketiga (Pengadilan) yang berfungsi untuk pemutus perkara memangkinkan timbulnya korupsi, kolusi, dan nepotisme (KKN). Sedangkan kelemahan secara ekstemal melalui PTUN antara lain: PTUN hanya menguji kebenaran atau keabsahan formal suatu putusan TUN, Para hakim PTUN kurang memiliki kemampuan perhitungan tentang pajak; eksekusi putusan tanpa ada sanksi hukum yang jelas dan kuat. Sedangkan hambatan penyelesaian sengketa pajak oleh Pengadilan Pajak, antara lain: Putusan pengadilan pajak yang merupakan putusan akhir dan bersifat tetap kurang mencerminkan rasa keadilan; kewajiban melunasi 50 % hutang pajak kurang memperhatikan asas praduga tidak bersalah dan terjadi pelanggaran hak-hak asasi manusia; serta keberadaan Pengadilan Pajak hanya di Ibukota Negara.
Model penyelesaian sengketa pajak Indonesia dapat dilakukan dengan peradilan khusus yaitu Pengadilan Pajak yang menggantikan seksi keberatan. Pengadilan Pajak ini pada tingkat I berada di Kabupaten/ Kota sesuai dengan dinamika otonomi daerah, namun bila belum memungkinkan pembentukannya dapat pada tingkat Propinsi. Jika tidak puas dengan putusan tingkat I dapat mengajukan banding —gugatan pada Pengadilan Tinggi Pajak di Ibukota Negara. Jika putusan Pengadilan Pajak berdasarkan kebohongan atau tipu muslihat, terdapat bukti baru yang penting dan menentukan maka dapat diajukan upaya hukum luar biasa yaitu Peninjauan Kembali ke Mahkamah Agung
Olehlarenaitu,amaka Teri u-adanya-rev isi—Undang undang-tentang—Pengad Han Pajak,
yang meliputi : Kedudukan Pengadilan Pajak; Sinkronisasi horizontal penyelesaian sengketa pajak dengan hanya satu badan yang berhak menyelesaikan sengketa pajak; Keberadaan pengadilan pajak yang sesuai dengan dinamika otonomi daerah; Pembinaan satu atap oleh MA; Syarat pengajuan sengketa yang tidak membebani; Sistem beracara yang terbuka yang lebih menjamin transparansi dan kontrol sosial; Larangan pegawai Depatemen Keuangan menjadi hakim pengadilan pajak, dan upaya-upaya hukum dengan syarat pengajuan sengketa yang mudah dan dapat diselesaikan dalam waktu kurang dari satu tahun.
Kata Kunci: Kebijaksanaan Pemerintah, Sengketa Pajak, Pengadilan Pajak.
The government's policy in resolving tax dispute in Indonesia has always undergone changes, both in the laws and the institutions in question.
This dissertation is written to analyze laws dealing with tax dispute resolution; to describe the processes in tax dispute resolution; to identify flaws in tax dispute resolution; and to create a model of tax dispute resolution in Indonesia. To achieve the objective, this study uses two approaches, i.e. doctrinal and non-doctrinal law analysis using qualitative methods. Data compilation is carried out through observations, interviews, documents, and literatures
Based on data compilation it is found that the laws to settle tax disputes have changed over time according to the situation and condition of the government, while the law implementation of tax dispute resolution during the Dutch and Japanese colonization was unfair because of structural and cultural diversities. Today, disputes can be resolved internally by raising objections to Directorate General of Taxation, Directorate general of Customs and Excise, Dipenda (Local Income Office) I, Dipenda II and externally by filing a suit or an appeal only to Tax Court, although in practice it can be filed to both Tax Court and PTUN (State Administration Court).
The flaws of internal tax dispute resolution includes: with no third party (the court) who pronounce the verdicts; corruption, collusion and nepotism practices are likely. Whereas flaws with external resolution through the PTUN include: the court has only the rights to examine the formal legitimacy and validity of a court's ruling, the judges lack ability in taxation, and verdict's execution has no strong measure. While the obstacles in the resolution through tax court include: the court's ruling,.which is final and undisputable, does not reflect justice, even though it is possible to file for an appeal to the supreme court; open judicial procedure of tax court has not demonstrated transparency in the investigation; the obligation to pay off 50% of the tax duty does not comply with the principle of presumption of innocence and is against human rights; and tax courts are located only in the capital.
The model of tax dispute resolution in Indonesia can be implemented by a special court, i.e. tax court as a substitute of objection section. This first level tax court is located in regencies/cities, which fits the dynamics of local autonomy. If unfeasible, however, the court can be set up in the provincial level. If discontented with the verdict in the first level, the party can file an appeal to higher tax court in the capital. If the tax court's ruling was based on deceit or fraud; or a new, significant evidence is revealed, then the disputing party can file an extraordinary ruling review to the Supreme Court.
Because of the present condition in tax dispute resolution, tax court laws need
_revisions,_which_include:_horizontaLsynchronization_of_tax dispute_resolution—with-only-a single institution having the rights to resolve tax disputes; the existence of tax court to fit the dynamics of local autonomy, single-roof conduct by the supreme court, uncomplicated conditions in filing a suit, prohibition for Financial Department officers to become the court's judge, and law enforcement with uncomplicated dispute filing and can be resolved in less than a year.
Keyword: Government's Policy, Tax Dispute, Tax Cour
KEBERATAN DAN BANDING ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILA1 SERTA PERMASALAHAN PEMBENTUKAN BADAN PERADILAN PAJAK (BPP) DI INDONESIA
Get PDFABSTRAK
Thesis ini mengambil judul" KEBERATAN DAN BANDING ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI SERTA PERMASALAHAN PEMBENTUKAN BADAN PERADILAN PAJAK (BPP) DI INDONESIA. Permasalahan yang diajukan dalam penelitian ini adalah: Kurang jelasnya tata cara dan pelaksanaan Keberatan pada Direktorat Jenderal Pajak; Kurang jelasnya tata cara dan pelaksanaan Banding pada Majelis Pertimbangan Pajak dan Bagaimanakah pembentukan Badan Peradilan Pajak di Indonesia ? Tujuan penelitian adalah untuk menganalisis tata cara dan pelaksanaan keberatan; menganalisis tata cara dan pelaksanaan banding dan menganalis permasalahan pembentukan Badan Peradilan Pajak.
Metode yang digunakan dalam penelitian ini adalah: pada permasalahan pertama dan kedua, maka pendekatan masalahnya menggunakan metode kwalitatif. Sedangkan jika dilihat dari sifatnya, maka penelitian ini termasuk penelitian diskriptif yakni suatu penelitian untuk menggambarkan tata cara dan pelaksanaan keberatan dan banding.,Sedang data yang digunakan adalah data primer, yang berasal dari Direktorat Jenderal Pajak dan Majelis Pertimbangan Pajak, serta Wajib Pajak yang mengajukan keberatan/ banding sebagai pembanding. Sedangkan data sekunder diperoleh dari sumber kepustakaan . Untuk analisa data, menggunakan metode interaktif. Sedangkan dalam permasalahan yang ketiga, termasuk penelitian hukum normatif dengan menggunakan sumber data sekunder/ kepustakaan dan dokumen-dokumen sebagai sumber datavaangkan analisa data dilakukan secara interpretasi secara sistematis dan hasilnya dipaparkan sampai taraf diskriptif.
Setelah diadakan penelitian maka, ditemukan data: Wajib Pajak belum banyak mengetahui tata cara pengajuan Keberatan dan Banding . Sedang dalam pelaksanaannya, Wajib Pajak yang mengajukan Keberatan Pajak Penghasilan dan Pajak Pertambahan Nilai pada tahun 1995 meningkat dibandingkan tahun 1994 , hal ini disebabkan oleh kurangnya tingkat pengetahuan Wajib Pajak tentang dasar pengenaan pajak dan semakin tajamnya konflik antara Wajib Pajak dengan Dirjen Pajak.
Jika Wajib Pajak belum puas terhadap putusan keberatan tersebut, Wajib Pajak dapat mengajukan Banding yang diajukan ke Sekretariat Majelis Pertimbangan Pajak di Jalan Cut Meutia Nomer 7 Jakarta. Wajib Pajak yang mengajukan banding tahun 1995 menurun, jika dibandingkan tahun 1994. Hal ini disebab¬kan Wajib Pajak puas terhadap putusan keberatan dan makin menurunnya konflik antara Wajib Pajak dengan Dirjen Pajak.
Perlunya segera dibentuk Badan Peradilan Pajak untuk menyele¬saikan sengketa perpajakan di Indonesia. Pembentukan BPP menimbulkan kendala, apakah BPP ditempatkan pada Badan Peradilan Umum ataukah ditempatkan pada badan peradilan Khusus.
Sedangkan saran dalam penelitian ini adalah : perlu adanya penyuluhan tentang keberatan dan banding; perlu adanya per¬aturan tentang batas waktu penyelesaian banding; Pembentukan BPP dapat dilakukan dengan cara kebijaksanaan publik ;dan atau menggunakan Pasal 13 UU Nomor 14 tahun 1970.
ABTRACK
The thesis was entitled "KEBERATAN DAN BANDING ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI SERTA PERMASALAHAN PEMBENTUKAN BADAN PERADILAN PAJAK (BPP) DI INDONESIA." (OBJECTIONS AND APPEALS TO INCOME TAX AND VALUE ADDED TAX AS WELL AS THE PROBLEMS OF THE ESTABLISHMENT OF JUDICIAL BODY FOR TAXION IN INDONESIA).
The problems chosen for the research were: The .)bscurity in the procedures and the handling of Objections in the Directorate General for Taxion; The obscurity in the procedures and the handling of Appeal in the Tax Advisory council and how was the establishment of Judicial Body for Taxion in Indonesia?.
The purposes of the research were to analyze the prosedures and the handling of Objections; to analyze the procedures and the handling of Appeal and to analyze the problems concerning the forming of Judicial Body for Taxion.
The method applied to the research was: qualitative method for the first and the second problems, and it is a descriptive research, i.e. a research carried out to discribe the procedures and the handling of Objections and Appeal. The data used for the research were the primary data, taken from Directorate General of Taxion and the Tax advisory Council as well as from the Taxpayers putting forward their Objections and Appeals for comparisons. While secondary data were taken from library sources. To analyze the data, it used interactive method. For the third problem, as it belonged to normatif legal reseach, it used secondary data/library sources and the document as primary data. The data analyze was interpreted sistematically and then presented up to descriptive level.
The research resulted in the following findings: The Taxpayers did not know muct about the procedures of how to put forward Objections and Appeal. Whereas in the handling of them, the Taxpayers putting forward objections to Income tax and Value Added Tax during 1995 increased as compared to 1994. It, was caused by insuffient information for the Taxpayers about the constitusional reference of tax obligation and sharp conflicts between Taxpayers and the Director general of Taxion.
If the Taxpayers were not satisfied by the verdict for the Objections, they may Appeal through the Secretariat of the Tax advisory Council on jalan Cut Meutia No.7 Jakarta. The Taxpayers proposing Appeal during 1995 decreased as compared to 1994. It was because the Taxpayers were satisfied by the verdict for the objections and decreased in conflict between the Taxpayers an the Director general of Taxion.
The establishment of Judicial Body for Taxion (BPP) was urgent for settling 'conflicts concerning taxions in Indonesia. the establishment come across difficulties whether it should belong to Public Judicial Court or to Particular Judicial Body.
The recommendation of the research were: That it necessary to give guidance about Objections and Appeal; it is necessary to establish rules about the deadline of Appeal settlements; the establisment of Judicial Body for Taxion (BPP) can be realized by means of public policy; or reffering to Article 13 of UU (constitusion) No.14,1970
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe 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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