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"Wajib Pajak dengan self assessment system membutuhkan pendampingan Konsultan Pajak untuk memberikan jasa perpajakan dalam rangka melaksanakan hak dan memenuhi kewajiban perpajakannya sesuai dengan peraturan perundang-undangan perpajakan. Regulasi profesi Konsultan Pajak hanya diatur setingkat Peraturan Menteri. Padahal seharusnya Konsultan Pajak diatur di tingkat peraturan perundang-undangan. Tesis ini ditulis dengan tujuan menganalisis pengaturan profesi Konsultan Pajak agar mempunyai kepastian hukum dan menganalisis implikasi Putusan Mahkamah Konstitusi No. 63/PUU-XV/2017 terhadap Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan dan Peraturan Menteri Keuangan terkait profesi Konsultan Pajak. Penelitian ini merupakan penelitian hukum normatif atau penelitian hukum doktrinal dengan data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier dengan pendekatan perundang-undangan (statute approach), pendekatan kasus (case approach), dan pendekatan historis (historical approach). Pentingnya kehadiran Konsultan Pajak dalam dunia perpajakan harus diatur dalam peraturan perundang undangan setingkat undang-undang untuk memberikan landasan dan kepastian hukum. Implikasi Putusan Mahkamah Konstitusi No. 63/PUU-XV/2017 memberi kesempatan bagi profesi lain termasuk advokat untuk dapat menjadi kuasa Pajak yang sebelumnya hanya berlaku bagi konsultan pajak dan Karyawan Wajib Pajak. Perlu melakukan perubahan aturan Peraturan Perundang-undangan dan Peraturan Menteri Keuangan terkait profesi Konsultan Pajak sebagai Kuasa Wajib Pajak agar tidak ada pembatasan subyek sebagai kuasa perpajakan yang bukan Konsultan Pajak dan segera menyusun dan mengesahkan Rancangan Undang-Undang (RUU) tentang Konsultan Pajak.

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Taxpayers with a self-assessment system need assistance from a Tax Consultant to provide tax services in order to exercise their rights and fulfil their tax obligations in accordance with tax laws and regulation. A Tax Consultant Regulations only arranged in Ministry regulation level. Even though, the Tax Consultant should be regulated at the level of legislation. This thesis was written with the aim of analyzing the professional arrangement of Tax Consultants in order to have legal certainty and analyze implication the decision of constitutional court No. 63/PUU-XV/2017 of the Law concerning General Provisions and Procedures for Taxation and Regulation of the Minister of Finance related to the profession of Consultants. This research is legal research or doctrinal legal research. By secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials with statute approach, case approach, and historical approach. The present of Tax Consultant is very important in the world of taxation and must be regulated in legislation at the level of the law to provide a legal basis and certainty. Implications decision of Constitutional Court No. 63 / PUU-XV / 2017 gives an opportunity for other professions including advocates to become tax authorities who previously only applied to tax consultants and taxpayer employees. It is necessary to amend the rules and regulations of the Minister of Finance related to the profession of Tax Consultants as Taxpayers' Authorities so that there are no subject restrictions as tax authorities who are not Tax Consultants and immediately compile and approve the Draft Law on Tax Consultants."

"Program Peningkatan Kompetensi Berkelanjutan (PKB) dan Uji Kompetensi Guru (UKG) telah menjadi program nasional sejak tahun 2012. Dalam pelaksanannya program ini mengalami berbagai perubahan kebijakan. Salah satu perubahannya adalah kebijakan penerapan self assessment guru dalam penyelenggaraan moda pembelajaran. Tujuan utama penelitian ini adalah untuk melihat pengaruh perubahan kebijakan self assessment guru yang diterapkan pada penyelenggaraan program PKB terhadap capaian kelulusan UKG yang telah ditetapkan oleh pemerintah setiap tahunnya sebagai salah satu indikator peningkatan kompetensi guru di Indonesia. Self assessment pada awalnya digunakan sebagai acuan penyelenggaraan alternatif moda pembelajaran (aneka moda) menjadi hanya menerapkan satu moda tatap muka untuk semua hasil pemetaan self assessment guru. Dengan memanfaatkan Sistem Informasi Manajemen (SIM) PKB yang berisi database peserta program PKB (guru) guna mempertajam analisis penelitian maka faktor internal dan faktor eksternal guru digunakan sebagai variabel kontrol untuk melihat pengaruhnya terhadap capaian kelulusan UKG setelah guru mengikuti program PKB. Dengan menggunakan metodelogi model regresi logit data panel dari sampel sebanyak 5759 guru mapel dan vokasi yang konsisten mengikuti program PKB sejak tahun 2016 sampai dengan 2018, hasil utama penelitian menemukan bahwa penerapan self assessment pada moda pembelajaran berpengaruh signifikan dan positif. Dengan analisis yaitu diterapkannya self assessment dalam penyelenggaran aneka moda pada program PKB akan menaikan probabilitas kelulusan UKG sebesar 4,1 %. Hasil dari variabel kontrol faktor internal dan faktor eksternal menujukan bahwa faktor kualifikasi pendidikan, status sertifikasi, jenjang mengajar, masa kerja, wilayah dan status sekolah memberikan pengaruh yang signifikan dan positif. Pengaruh yang signifikan dan negatif terhadap capaian kelulusan UKG diberikan oleh faktor bidang keahlian dan usia guru. Sedangkan faktor jenis kelamin dan status kepegawaian guru tidak memberikan pengaruh yang signifikan kepada guru didalam mencapai nilai kelulusan UKG.

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The Sustainable Competency Improvement Programme (PKB) and Teacher Competency Test (UKG) have become a national programs in Indonesia since 2012. There have been several policy changes during the implementation of the program. One of the changes is teacher self assessment policy that used as an instrument for maping teacher competency level for implementation multiple learning methods in 2016 into a single leraning method (face to face) for all teacher competency level in 2017-2018. The main objective of this study is to analyze the impact of teacher self assessment as an instrument for implementation from multiple learning methods changes into a single learning method (face-to-face) to the achievement of UKG. The achievement of UKG is indicated by the acceptable scoring level of UKG defined annually by the government. In addition, the study includes internal and external factors of teachers as control variables. The study utilizes the Management Information System (SIM) consisting the database of PKB participants from the Ministry of Education and Culture. The data consists of 5,759 teachers who consistently have participated in the PKB since 2016 to 2018. Applying panel logit regression, the study finds that teacher self assessment that used as an instrument for maping teacher competency level for implementation multiple learning methods has a significant and positive impact in achieving UKG acceptable level. Using multiple learning methods increases 4.1% of probability in passing UKG acceptable level. The results from the control variables of internal and external factors indicate that educational qualifications, certification status, teaching level, years of work, region and school status have a significant and positive impact on achieving UKG acceptable level. Whereas teachers expertise and age have significant and negative impacts, gender and teachers status do not have a significant impact on achieving UKG acceptable level."

"[ABSTRAKPenelitian ini bertujuan untuk menggambarkan fakta-fakta mengenai dasar-dasar pemeriksaan pabean pada Direktorat Jenderal Bea dan Cukai berdasarkan pendekatan manajemen risiko berkaitan dengan kinerja penerimaan bea masuk. Lebih utama lagi terkait penerapan self assessment dalam pemberitahuan impor barang. Objek Penelitian adalah penerimaan bea masuk di Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok untuk periode Januari-November 2014. Hasil penelitian memperlihatkan bahwa penerimaan bea masuk juga dipengaruhi oleh kepatuhan importir. DJBC telah melakukan usahan ekstra (extra effort) untuk menggali potensi penerimaan bea masuk dengan cara menerbitkan surat penetapan. Penerbitan surat penetapan tersebut berdasarkan hasil pemeriksaan pabean yang selektif melalui manajemen risiko penjaluran. Sebagai hasilnya terlihat bahwa penerimaan dari jalur merah hasil extraeffort menunjukkan tingkat persentase penerimaan yang lebih besar dari jalur lainnya.

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ABSTRACTThis study aim to describe the known facts regarding basics of inspectionat Directorate General Customs and Excise againts import duty revenue. Primarily related application self assessment in a notice of import goods. Object of this study is import duty revenue in Prime Customs Office Tanjung Priok for the period January-November 2014. The result of research shows that import duty revenue affected by compliance of importer. Directorate General Customs and Excise has been doing extra effort to explore the potential import duty by issuing determination letter. It based on the selective inspection risk management through line system. As the result seems that import duty revenue from extra effort the red lines indicates the percentage rate greater than revenue of other lines.;This study aim to describe the known facts regarding basics ofinspectionat Directorate General Customs and Excise againts import duty revenue. Primarily related application self assessment in a notice of import goods. Object of this study is import duty revenue in Prime Customs Office Tanjung Priok for the period January-November 2014. The result of research shows that import duty revenue affected by compliance of importer. Directorate General Customs and Excise has been doing extra effort to explore the potential import duty by issuing determination letter.It based on the selective inspection risk management through line system.As the result seems that import duty revenue from extra effort the red lines indicates the percentage rate greater than revenue of other lines.;This study aim to describe the known facts regarding basics of inspectionat Directorate General Customs and Excise againts import duty revenue. Primarily related application self assessment in a notice of import goods. Object of this study is import duty revenue in Prime Customs Office Tanjung Priok for the period January-November 2014. The result of research shows that import duty revenue affected by compliance of importer. Directorate General Customs and Excise has been doing extra effort to explore the potential import duty by issuing determination letter. It based on the selective inspection risk management through line system. As the result seems that import duty revenue from extra effort the red lines indicates the percentage rate greater than revenue of other lines., This study aim to describe the known facts regarding basics ofinspectionat Directorate General Customs and Excise againts import duty revenue. Primarily related application self assessment in a notice of import goods. Object of this study is import duty revenue in Prime Customs Office Tanjung Priok for the period January-November 2014. The result of research shows that import duty revenue affected by compliance of importer. Directorate General Customs and Excise has been doing extra effort to explore the potential import duty by issuing determination letter.It based on the selective inspection risk management through line system.As the result seems that import duty revenue from extra effort the red lines indicates the percentage rate greater than revenue of other lines.]"

"Intoleransi aktifitas adalah gejala utama yang terjadi pada pasien gagal jantung dan sangat relevan, karena berhubungan dengan kualitas hidup yang buruk dan peningkatan kematian. Kemungkinan etiologi gangguan status fungsional atau intoleransi latihan pada pasien gagal jantung adalah penurunan respon curah jantung terhadap aktivitas fisik, disfungsi otot rangka, dan abnormalitas kapasitas vasodilatasi perifer. Tujuan penelitian : mengetahui efektifitas duke activity status index (DASI) sebagai instrumen dalam pengkajian secara mandiri terhadap kemampuan fisik pada pasien gagal jantung. Metode : studi literatur dari beberapa database elektronik seperti Science Direct, Sagepub dan Proquest dari tahun 2010-2021. Hasil: didapatkan 60 artikel yang terkait dengan hasil pencarian, kemudian dilakukan analisis baik melalui kriteria inklusi dan ekslusi dan didapatkan 5 artikel yang relevan. Kesimpulan: DASI terdiri dari 12 item kuesioner untuk mengkaji status fungsional fisik secara mandiri dan dapat digunakan untuk menilai keterbatasan fisik pasien yang memiliki rentang skor 0-58,2. Hasil pengukuran DASI dibandingkan dengan treadmil, 6MWT (6 minute walk test), MLHFQ (minnesota living with heart failure questionnaire) dan NT-ProBNP dinyatakan signifikan sehingga instrumen ini dinyatakan valid dan reliabel.

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Activity intolerance is a major symptom that occurs in patients with heart failure and is very relevant, because it's associated with a poor quality of life and increased mortality. Possible etiologies of impaired functional status or exercise intolerance in patients with heart failure are decreased cardiac output response to physical activity, skeletal muscle dysfunction, and abnormal peripheral vasodilating capacity.

The purpose: to determine the effectiveness of the duke activity status index (DASI) as an instrument in independent assessment of physical abilities in heart failure patients.

Methods: literature study from several electronic databases such as Science Direct, Sagepub and Proquest from 2010-2021.

Results: obtained 60 articles related to the search results, then analyzed both through inclusion and exclusion criteria and only 5 relevant articles.

Conclusion: The DASI consists of 12 questionnaire items to assess physical functional status independently and can be used to assess the physical limitations of patients who have a score range of 0-58.2. The results of the DASI measurement were compared with the treadmill, 6MWT (6 minute walk test), MLHFQ (Minnesota living with heart failure questionnaire) and NT-ProBNP were declared significant so that this instrument was declared valid and reliable."