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"Local Tax Offices usually use linear model to forecast revenue from vehicle tax (Pajak Kendaraan Bermotor /PKB) and vehicle ownership transfer fee (Bea Balik Nama Kendaraan Bermotor/BBNKB). They only employ macroeconomic factors, such as inflation, economic growth and foreign exchange rate. Actually, there are non macroeconomic elements that can influence regional government revenue from PKB and BBNKB. PKB depends on the amount of vehicles in the region. The preference to use mass transportations and regional government policies to minimize number of cars affects the number of vehicles. The tax objective of BBNKB is to transfer ownership of new or old vehicle. So, besides buying power factor, the pattern of people to choose between motorcycle or car, and migration of people will affect regional government revenue. The result shows the alternative model of forecasting PKB and BBNKB revenue by taken into account the non macroeconomic factors that influence people preferences to buy vehicle and preferences to use mass transportation instrument."

"Sejak tahun 2004, pemilihan presiden dan wakil presiden dilakukan secara langsung oleh rakyat. Secara normatif, Indonesia telah berupaya mewujudkan pemilihan presiden dan wakil presiden secara lebih demokratis, sebagaimana tercermin melalui kebebasan dan keterlibatan partai politik atau gabungan partai politik peserta pemilu untuk mengusung calon presiden dan wakil presiden sepanjang memenuhi persyaratan yang ditentukan dalam peraturan perundang- undangan. Namun, dalam praktik pilpres 2004 dan 2009, ditemukan beberapa permasalahan. Tulisan ini bermaksud mengidentifikasi sejumlah permasalahan pilpres, sekaligus menggagas formula untuk terwujudnya penyelenggaraan pilpres yang lebih demokratis dan aspiratif"

"This research aimed to give illustration of profit achievement through determination of premium income based on technical assumptions that could be controlled by the company. This model could generally be used as a management tool to take the decision and to arrange the company work planning through allocation of company?s resources. The research was carried out at BRIngin Life Syariah (BLS) company. The results of this study showed that premium income achievement to reach the break even point depended on the kind of insurance products marketed, the operational cost, the investment yield and the risk level of clients. Based on the analyses of profit testing and sensitivity, the product of Tabarru? produced a better break even point and profit indicator than the insurance products that had the savings element. The results showed that the product of Tabarru with the operational cost between IDR 247,500.0 - IDR302,500.00 per year would reach the break even point between 3.60?5.26 a year. The savings products that had the same operational costs could reach the break even point at 3.91?5.47 a year."

"Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue oftax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism.Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicityof VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This studyis aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis ofinterview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports.Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration,(3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the governmenthas issued several regulations and circulated letters, including carried out risk analysis in connection with theauditing on VAT refunds."

"Abstract. The legal foundation change on the local governance affects the change of status, role, and functionof the sub-district’s head. In the past a sub-district’s head is the person in full charge of an area, however nowhe is only part of local apparatuses who get his authority if there is a delegation from the Regent/Mayor. Toincrease the role of the sub-district head in its area, the local government of Depok did some empowermentefforts. The research aims to analyze the sub-district head empowerment done by the local government ofDepok by doing case study in three sub-districts in Depok, i.e. Beji, Sukmajaya, and Pancoran Mas. Theparadigm of the research is positivistic with qualitative technique of data collecting thorugh in-depth interviewand literature study. The result of the research shows that the empowerment done by the local governmentof Depok is not optimal. The sub-district organization is merely considered complimentary, therefore has lesstrategic authority."

"Abstract. The existence of BPKP financial and development control is still in dilemma, because in theprocess of controlling it still encounters problems. This research aimed to describe the controlling process,the controlling problem, and the performance of BPKP (Board of Finance and Development Control). Thisresearch used qualitative approach with the method of in-depth interview. The result of this research indicatedthat BPKP still encountered problems such as human resource quality, budgets, facilities, working method,negative perception from society, and dominant external controller. Despite all the problems, BPKP still playsan important role in controlling Indonesian finance and development."

"Abstract. The purpose of this research is to explain whether any impact of recruitment to the selection, the recruitmentimpact to the performance and selection impact to the performance of employee of the General Secretariat ofDepartment of Energy and Mineral Resources. The approach which has been used in this research is descriptiveand data processing by using Structural Equation Modeling (SEM) Technique. The sample of this research is 120employees. The result of this research shows that selection significantly is affected by recruitment and so that theperformance is significantly affected by selection, however, recruitment is indirectly affected the performance byselection process."

"Abstract. This research aimed to study the in uence of the values of quick ratio, debt ratio, return-on-assets,inventory turnover, and assets turnover toward the net pro t before tax in the food and beverage industries inJakarta Stock Exchange in the year 2002-2006. The approach used is qualitative approach with double regression.The result shows that the variables of quick ratio, inventory turnover, assets turnover, return-on-assets signi cantlyin uence the pro t before tax. The use of  nancial ratio is proved to be bene cial for pro t management."

"Abstract. The role of lecturers, as a professional force appointed legally in Higher Education, has three majorfunctions, i.e. education, research, and contribution to society—known as Tridharma Perguruan Tinggi (TheThree Principles of Higher Education). Considering the importance of the lecturers’ position, role, and functionas educational force in higher education, we need to be consistent in implementing Tridharma Perguruan Tinggiin order to achieve the goal of improving the quality of our human resources. The research aims to examine theinfluence of competence, motivation, and leadership toward the effectiveness of the implementation of TridharmaPerguruan Tinggi by the lecturers in Mulawarman University. The result of the research shows that competence,motivation, and leadership are strongly and significantly related to the implementation of Tridharma PerguruanTinggi by Mulawarman University’s lecturers."