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Abstrak :
Telah dilakukan penelitian mengenai identifikasi protein alergen serbuk sari akasia (Acacia auriculiformis dan Acacia mangium) dan kelapa sawit (Elaeis guineensis Jacq.). Tujuan penelitian adalah mengidentifikasi protein alergen serbuk sari tanaman Acacia auriculiformis, Acacia mangium, dan kelapa sawit. Ekstrak protein sampel serbuk sari menunjukkan hasil negatif pada uji dot blotting karena konsentrasi protein sampel rendah. Protein serbuk sari kelapa sawit dengan berat molekul (BM) 31 kDa diduga sebagai alergen utama karena bereaksi positif terhadap > 80% serum individu alergi maupun individu normal. Individu normal bereaksi positif terhadap protein tersebut diduga karena faktor atopi. ......The research was about identification of allergenic pollen protein from acacia (Acacia auriculiformis and Acacia mangium) and oil palm (Elaeis guineensis Jacq.). The aim of the research was to identify allergenic pollen protein from Acacia auriculiformis, Acacia mangium, and oil palm. Protein extract of pollen sample which was extracted by phenol extract method showed negative result in dot blotting assay because protein concentration of sample was low. Oil palm pollen protein with 31 kDa molecular weight was suspected as major allergen because it showed positive reaction to >80% of serum either allergy or normal individual. Normal individual which showed positive reaction to the protein was suspected cause of atopy.

Abstrak :
Berangkat dari fenomena pajak tidak langsung, khususnya PBB, belakangan ini, skripsi ini berfokus pada proses formulasi kebijakan cost recovery atas pajak tidak langsung yang tercantum dalam salah satu pasal Peraturan Pemerintah Nomor 79 Tahun 2010. Proses formulasi mencakup latar belakang, tujuan, alternatif kebijakan, aktor yang terlibat, tahapan, serta faktor pendukung dan penghambat. Sebelum diundangkannya peraturan ini, pajak tidak langsung tersebut dibebankan kepada pemerintah atau dikenal dengan klausa assume and discharge. Namun untuk kontrak-kontrak yang ditandatangani setelah pengundangan peraturan ini, pajak tidak langsung tersebut masuk ke dalam mekanisme cost recovery. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Metode pengumpulan data terutama dilakukan melalui wawancara mendalam dengan key informants. Hasil penelitian menyarankan bahwa sebaiknya dibuat perbaikan atau revisi terkait kebijakan ini melalui peraturan turunan atau ditingkatkan hierarkinya menjadi undang-undang pajak migas. Tentunya hal tersebut harus dilakukan melalui proses formulasi kebijakan berdasarkan perundangan yang berlaku dan konsep perpajakan. ...... Started from the phenomenon of indirect taxes, particularly the Land and Building Tax, recently, this undergraduate thesis aims to analyze the process of cost recovery policy formulation over indirect taxes listed in one article of Government Regulation Number 79 Year 2010. The formulation process includes background, objectives, policy alternatives, the actor involved, the stages, as well as supporting and inhibiting factors. Before this regulation promulgated, indirect taxes be borne by the Government or known as assume and discharge. However, for contracts signed after the promulgation of this regulation, the indirect taxes go into the cost recovery mechanism. This research is qualitative descriptive interpretive. The data were collected mainly by means of in-depth interviews with key informants. The results of the research suggested that revisions should be made related to this policy through the regulatory hierarchy into a derivative or enhanced oil and gas tax law. Surely, this must be done through the process of policy formulation based on existing law and the concept of taxation.