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"Penelitian ini membahas mengenai implementasi keputusan pembetulan dan pengurangan atau penghapusan sanksi administrasi secara jabatan pada kantor wilayah Direktorat Jenderal Pajak Jakarta Selatan. Terdapat ketentuan dalam Pasal 16 ayat (1) dan Pasal 36 ayat (1) tentang keputusan pembetulan dan penghapusan atau pengurangan sanksi administrasi dapat dilakukan secara jabatan oleh Direktorat Jenderal Pajak. Hal ini mengandung pengertian secara tersirat apabila aparat pajak menerbitkan keputusan yang tidak tepat sehingga menimbulkan kesalahan dalam penetapan berdasarkan azas-azas umum pemerintahan dapat mengoreksi sendiri keputusan pajak yang tidak tepat tersebut. Metode penelitian yang digunakan adalah pendekatan kualitatif. Dari hasil penelitian peneliti, diketahui bahwa keputusan pembetulan secara jabatan pada Kanwil DJP Jakarta Selatan telah dilaksanakan dengan baik sementara keputusan pengurangan atau penghapusan sanksi administrasi secara jabatan pada Kanwil DJP Jakarta Selatan belum dapat dilaksanakan dengan baik.

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This research explain on implementation of decisions and the reduction or elimination of revision administrative penalties at Kanwil DJP Jakarta Selatan. There are provisions in Article 16 paragraph (1) and Article 36 Paragraph (1) about the decision and the elimination or reduction of revision administrative sanctions can be done in office by the Directorate General of Taxation. This implicitly implies if the tax authorities issued a decision that is not exactly giving rise to errors in the determination based on general principles of administration to correct their own tax decisions are not appropriate.The research method used is a qualitative approach. From the research, the researcher, it is known that the revision of an office's decision on Kanwil DJP Jakarta Selatan has been satisfactory temporary reduction or elimination decisions in office administrative sanctions on Kanwil DJP Jakarta Selatan can not be executed properly."

"ABSTRACTFishing activities currently require good management, in order to meet the protein needs of the community. Knowledge on the distribution pattern of fishes related to the condition of marine waters is one way of good management efforts. Several oceanographic parameters that can affect the distribution of fishes are SST (Sea Surface Temperature), chlorophyll a, salinity, and others. Each type offish has different optimal level of particular oceanographic parameters. The distribution of oceanographic parameters are effected by West monsoon, East monsoon and the season inbetween. Therefore, by studying oceanographic parameters on a regular basis, we can determine the fishing areas."