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Abstrak :
Tesis ini membahas mengenai bagaimana penerapan advance ruling system di negara Indonesia terkait dengan self assessment system yang dianut oleh Indonesia, yang tentunya tidak menyimpang dari prinsip-prinsip dasar dalam pemungutan pajak agar Indonesia memiliki sistem perpajakan yang jauh lebih baik lagi di masa yang akan datang yang tidak mengabaikan kepentingan Wajib Pajak. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa sudah saatnya Indonesia memililh peraturan yang komprehensif tentang advance ruling system, terutama ketika Ditjen Pajak telah mereformasi dirinya menuju sistem administrasi perpajakan modern. Berkaitan dengan self assessment system, advance ruling merupakan bagian yang tidak dapat dipisahkan dalam sistem administrasi pajak modern. Dalam self assessment system dan administrasi pajak modern, ketentuan advance ruling system ini merupakan hal yang mutlak harus ada. ......The thesis discusses of how the application of advance ruling in Indonesia in relation to the self assessment system adopted by Indonesia, of which definitely not diverge from the basic principle of tax collection thus Indonesia would have a far more better taxation system in the future whereby taxpayers interests are the major concern. The study is a qualitative research with a descriptive design. The research suggests that it is about time for Indonesia to have comprehensive roles of advance ruling system, particularly when the tax general directorate had reformed itself into a modernized tax administration system. In regard of self assessment system, advance ruling is an inseparable pari of the modem tax administration system. In self assessment system and modem tax administration, the advance ruling system is a part that must exist.

Abstrak :
In distance education system, the learning process should be assessed using a self-learning instrument for the reason to measure learning competency. So, it should not be measured by the instructors feeling. In practicing writing III course, students are demanded to practice writing, whereas measuring the writing competency is needed to identify the progress of writing practice. To meet this need, this study attempts to develop a self-assessment instrument through an Instructional System Design Method. To assess the writing III course the instrument was developed through 5 steps: (a) analyzing material of writing III courses by which module writing III was used as area of study, (b) developing the blue print of the manual, (c) deciding the purpose of the manual (d) developing the manual guidance/directory and (e) developing exercises and the answers key. The quality of the writing self-assessment instrument was analyzed by experts and tutors of the writing III course. A thirty (30) students coming from English Language Departement of Teacher Traning Universitas Terbuka registered in 2008. 1 were chosen to write their comments about the instrument. Data was collected using close and open questionaires and was analysed through three (3) stages: reducing , categorizing and defining/interpreting. It was revealed that the quality of the manual self-assessment fulfilled the seven criteria of writing assessment, namely good format, good appearance, simple language, easy to use, usefull, innovative and brief content.

Abstrak :
ABSTRAK
Tesis ini membahas penggunaan self-assessment sebagai alat penilaian di kelas kemahiran berbicara bahasa Inggris. Tujuan tesis ini adalah mencari tahu apakah self-assessment merupakan alat penilaian yang dapat meningkatkan proses pembelajaran dan memberikan kesempatan penilaian yang lebih adil. Penelitian ini adalah penelitian kualitatif. Data diperoleh dari hasil wawancara, kuesioner, catatan lapangan, skor mahasiswa dan pengajar terhadap performa berbicara mahasiswa. Hasil penelitian menunjukkan bahwa self-assessment membantu mahasiswa menyadari kemampuannya dalam kemahiran berbicara. Hal itu kemudian mendorong mereka untuk meningkatkan pembelajaran kemahiran berbicara mereka. Mahasiswa juga menyatakan bahwa self-assessment dapat menciptakan penilaian yang lebih adil karena mereka terlibat dalam proses penilaian. Dalam penelitian ini, mahasiswa cenderung memberikan nilai yang lebih rendah dibandingkan dosennya. Oleh karena itu anggapan bahwa pembelajar cenderung melebih-lebihkan nilai mereka ketika melakukan self-assessment tidak terbukti dalam penelitian ini. Dengan demikian, menggabungkan hasil self-assessment pembelajar dengan penilaian dari pengajar akan bermanfaat bagi proses pembelajaran mahasiswa dan juga pemberian nilai yang adil.

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ABSTRACT
This thesis discusses the use of self-assessment in a Speaking class. The aims of this thesis is to explore the possibility of using self-assessment as a tool to enhance learning and to open the opportunity of fair scoring. This is a qualitative study. Data was collected from interviews, questionnaires, field notes, and the students’ and teacher’s scores of the students’ speaking ability. The research findings show that self-assessment helped learners be more aware of their speaking skill. This helped them enhanced their learning. Moreover, students admitted that their involvement in the assessment of their own speaking performance can create a fairer scoring practice. Students tended to give lower scores than the teacher. The arguments that students tend to be very generous when they do the self-assessment of their speaking ability is not true in this study. Therefore, integrating the results of the student self-assessment with the teacher assessment will be beneficial for student learning and for fair scoring practice.

Abstrak :
Tujuan negara Indonesia yang tercantum dalam Pembukaan UUD 1945 adalah terciptanya kesejahteraan bagi seluruh rakyat Indonesia. Pajak sebagai salah satu tulang punggung pendapatan negara menerapkan self assesment system dalam memungut pajak dari masyarakat. Namun dalam penerapannya, sistem ini seringkali disalah gunakan oleh Wajib Pajak sehingga menimbulkan kerugian bagi negara. Direktorat Jenderal Pajak melakukan upaya penegakan hukum dalam mengembalikan kerugian negara yang telah ditimbulkan oleh Wajib Pajak. Hasil penelitian menunjukkan bahwa, pertama, dalam menentukan kerugian negara haruslah ditentukan jumlah yang nyata dan pasti. Kedua, berkaitan penerapan pertanggung jawaban korporasi di bidang perpajakan sudah semestinya diterapkan. Hal ini dikarenakan perusahaan yang dapat disamakan dengan manusia yang memiliki pikiran dan dapat melakukan perbuatan ikut menikmati keuntungan dari penyimpangan penerapan self assesment system dibidang perpajakan. ......Indonesia has aimed to achieve social welfare purpose as stated in The Preamble of Constitution 1945. Tax is one of the basic income for state enforcing selfassessment system in collecting taxes from citizen. Unfortunately, enforcing this system has caused state`s loss from tax payer misapplication. Directorate General of Taxation for law enforcement efforts in recovering losses that have been incurred by the taxpayer. The results showed that, first, in determining the amount of damages which the state is determined to be a real and definite. Second, concerning with the implementation of corporate social responsibility in the field of taxation whether has been properly applied or otherwise. This is because the company that can be likened to a subject of law who has a mind and can do anything to enjoy the benefits of the deviation in the matter of application toward self-assessment system of taxation.

Abstrak :
Notaris selaku PPAT selain tunduk pada Undang-Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris dan Peraturan Pemerintah Nomor 37 Tahun 1998 tentang Peraturan Jabatan Pembuat Akta Tanah, dalam hal melaksanakan sistem self assessment pemungutan pajak BPHTB tunduk pula pada Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah yang terbit sebagai akibat amanat perkembangan pengaturan otonomi daerah di Indonesia. Tesis ini memakai Metode Yuridis Empiris dan menggunakan Teknik Analisa Data Kualitatif, menganalisa secara teoritis apa saja perubahan yang timbul akibat berlakunya Peraturan Daerah Provinsi Daerah Khusus Ibukota Jakarta Nomor 18 Tahun 2010 tentang Bea Perolehan Hak atas Tanah dan Bangunan bagi peran Notaris selaku PPAT dalam penerapan sistem self assessment pada pemungutan BPHTB terhadap transaksi jual beli hak atas tanah dan bangunan. Selanjutnya dilakukan wawancara terhadap pegawai Dinas Pendapatan Daerah Kotamadya Jakarta Utara dan Notaris selaku PPAT di wilayah kotamadya Jakarta Utara agar diketahui hambatan dan kesulitan yang ditemui pada tataran praktek. Dari hasil analisa tersebut didapatkan simpulan bahwa peran Notaris selaku PPAT menjadi semakin serta banyak ditemui hambatan terutama masalah teknis pemungutan BPHTB oleh Pemerintah Daerah sehingga memperlambat kerja Notaris selaku PPAT dalam menerapkan sistem self assessment pada pemungutan BPHTB terhadap transaksi jual beli hak atas tanah dan bangunan. Saran yang dapat diberikan adalah agar Ikatan Notaris Indonesia dan Ikatan Pejabat Pembuat Akta Tanah memberikan perhatian khusus mengenai masalah ini dengan memperjuangkan penghargaan materiil dan moril bagi peran Notaris selaku PPAT dalam hal pemungutan BPHTB ini bahkan jika perlu secara tegas menolak ketentuan yang memberatkan Notaris selaku PPAT namun tidak memberikan sedikit pun penghargaan kepada Notaris selaku PPAT. Pemerintah Daerah di sisi lain harus tanggap pula kepada keluhan Notaris selaku PPAT ini dan membenahi diri, mulai dari tataran peraturan daerah dengan memasukkan penghargaan kepada Notaris selaku PPAT dan juga pada tataran praktek dengan membenahi seluruh kinerja pelayanan pajak BPHTB kepada masyarakat. ......Notary as PPAT besides subject to the Act No. 30 of 2004 concerning Notary and Government Regulation No. 37 of 1998 on Regulation of Land Title Deed makers, in terms of performing self-assessment system of BPHTB also subject to Law Number 28 Year 2009 on Local Taxes and Levies which appeared from the mandate of the development of regional autonomy arrangements in Indonesia. This thesis is using Juridical Empirical Methods and using the Qualitative Data Analysis Technique, theoretically identify changes resulting from the enactment of the Regional Province Rule of Jakarta Capital Special Region No. 18 of 2010 on Bea Acquisition Of Land and Buildings considering the role of Notary as PPAT to imply the self assessment when voting the BPHTB of buying and selling of land and buildings. Further, interviews were conducted against the North Jakarta Revenue Department officials and North Jakarta Municipal Notary PPAT to know the obstacles and difficulties encountered at the level of practice. After analyzing the datas we can obtain conclusion that the role of the Notary as PPAT is heavier and found many barriers, especially in technical problems of BPHTB collection by the local government. Advice can be given is that the Indonesian Notaries Association and the Association of Land Deed Officer give special attention on this issue and fight for the respect in the material and moral form and support for the right of Notary as PPAT in this collection of BPHTB and if it is necesarry to be done, should be explicitly reject the burdensome provisions of Notary as a PPAT in this BPHTB matters because there is no award at all. Local Government, on the other side, must respond to these complaints and reorganize themselves, ranging from the level of local regulations by entering a tribute to the Notary as PPAT and also at the level of practice by fixed up the entire performance BPHTB tax services to the community.

Abstrak :
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. ......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.

Abstrak :
[ABSTRACT
Halitosis merupakan masalah medico-social yang mempengaruhi citra dan kepercayaan diri seseorang serta masyarakat. Kemampuan seseorang untuk mengetahui bahwa dirinya memiliki halitosis dan sejauh mana bau tersebut mengganggu khalayak ramai belum diketahui, sehingga diperlukan informasi mengenai gambaran perceived needs halitosis dengan metode self-assessment. Sampel penelitian didapat dengan menyebar angket formulir ekektronik dan didapatkan 1253 responden mahasiswa S1 Universitas Indonesia. Hasil uji Chi Square menunjukan terdapat perbedaan responden dengan bau mulut dan tanpa bau mulut berdasarkan karakteristik, persepsi waktu terjadinya bau mulut, menjaga kebersihan gigi dan mulut, serta persepsi keadaan rongga mulut memiliki perbedaan yang signifikan dengan halitosis, sedangkan penyakit sistemik dan kebiasaan selfcare tidak ada perbedaan yang signifikan.

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ABSTRACT
Halitosis is a medico-social problem that affects the confidence of a person and community. The information of perceived needs halitosis by using self-assessment methods is necessary to know the effect of someone?s perception about halitosis and how far it affects community. Samples were obtained by distributing e-form questionnaire and there were 1253 respondents from undergraduate students of Universitas Indonesia. Chi Square test shows that there are significant differences in respondents with or without halitosis based on these characteristic, perception of halitosis occurring time, oral hygiene, and perception of oral health, however systemic diseases and self care habit don't have significant differences. Halitosis is a medico-social problem that affects the confidence of a person and community. The information of perceived needs halitosis by using self-assessment methods is necessary to know the effect of someone's perception about halitosis and how far it affects community. Samples were obtained by distributing e-form questionnaire and there were 1253 respondents from undergraduate students of Universitas Indonesia. Chi Square test shows that there are significant differences in respondents with or without halitosis based on these characteristics, perception of halitosis occurring time, oral hygiene, and perception of oral health, however systemic diseases and self care habit don't have significant differences.;Halitosis is a medico-social problem that affects the confidence of a person and community. The information of perceived needs halitosis by using self-assessment methods is necessary to know the effect of someone?s perception about halitosis and how far it affects community. Samples were obtained by distributing e-form questionnaire and there were 1253 respondents from undergraduate students of Universitas Indonesia. Chi Square test shows that there are significant differences in respondents with or without halitosis based on these characteristics; perception of halitosis occurring time, oral hygiene, and perception of oral health, however systemic diseases and self care habit don?t have significant differences.;Halitosis is a medico-social problem that affects the confidence of a person and community. The information of perceived needs halitosis by using self-assessment methods is necessary to know the effect of someone?s perception about halitosis and how far it affects community. Samples were obtained by distributing e-form questionnaire and there were 1253 respondents from undergraduate students of Universitas Indonesia. Chi Square test shows that there are significant differences in respondents with or without halitosis based on these characteristics; perception of halitosis occurring time, oral hygiene, and perception of oral health, however systemic diseases and self care habit don?t have significant differences., Halitosis is a medico-social problem that affects the confidence of a person and community. The information of perceived needs halitosis by using self-assessment methods is necessary to know the effect of someone?s perception about halitosis and how far it affects community. Samples were obtained by distributing e-form questionnaire and there were 1253 respondents from undergraduate students of Universitas Indonesia. Chi Square test shows that there are significant differences in respondents with or without halitosis based on these characteristics; perception of halitosis occurring time, oral hygiene, and perception of oral health, however systemic diseases and self care habit don?t have significant differences.]

Abstrak :
Makalah ini menganalisis tentang perilaku Brad dan Sally dalam menilai kemampuan mereka sendiri. Menggunakan konsep kompetensi dan kesadaran diri yang dibuat oleh Dunning, studi ini menjelaskan alasan mengapa Brad dan Sally salah menilai kemampuannya sendiri dan bagaimana hal itu mempengaruhi mereka. Studi ini juga memberikan rekomendasi tentang cara menyelesaikan masalah tersebut. ......This report analyzes the behavior of two individuals, namely Brad and Sally, in evaluating their own performance at work. Applying Dunning’s ideas about competence and self-awareness, the study explains why Brad and Sally miscalibrate their own abilities and how it affects them. It also provides recommendation on how to resolve this problem.

Abstrak :
ABSTRAK Tesis ini merupakan sebuah studi kasus yang membahas pengaruh swaasesmen pada kesadaran metakognitif dalam kasus pemilihan strategi membaca. Tujuan tesis ini adalah untuk mengungkapkan peran swaasesmen dalam meningkatkan kesadaran metakognitif pemelajar bahasa Inggris dalam kasus pemilihan strategi membaca. Penelitian ini adalah penelitian kualitatif. Data diperoleh dari hasil kuesioner dan skor pemelajar pada tes membaca. Penelitian ini berdasarkan teori metakognitif yang dirumuskan Flavel (1976), dimensi metakognitif Schraw (1998), konsep swaasesmen dan pemelajaran reflektif dengan menggunakan model belajar KWL (known, want, learnt) serta kuesioner yang mengukur kesadaran metakognitif dalam pemilihan strategi membaca yang dirumuskan Mokhtari dan Reichard (2002). Temuan penelitian menunjukkan bahwa swaasesmen meningkatkan kesadaran metakognitif pemelajar dalam pemilihan strategi membaca. Selain itu, swaasesmen juga membantu pemelajar menyadari kemampuan dan kelemahan pemelajaran mereka sehingga mereka dapat mendorong diri mereka sendiri untuk menemukan cara belajar yang dapat meningkatkan keberhasilan pemelajaran mereka. Swaasesmen juga mengarahkan pemelajar pada kegiatan konstruksi pemahaman dan kegiatan membaca yang lebih terarah melalui tahap pra- membaca, kala membaca dan paska membaca yang sistematis.

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ABSTRACT This thesis is a case study that discusses the influence of self assessment on metacognitive awareness of reading strategies selections. The purpose of this thesis is to find out whether the self-assessment can raise awareness on the selection of learners metacognitive reading strategies. This study is a qualitative research. Data was obtained from the questionnaire, and learners in reading test scores. This study is based on the theory of metacognitive proposed by Flavell (1976), the dimensions of metacognitive proposed by Schraw (1998), the concept self-assessment and learning reflective by using a model of learning known as KWL (known, want, learned) and questionnaires to measure awareness of metacognitive in the selection of reading strategies formulated by Mokhtari and Reichard (2002). The research findings show that self assessment can raise awareness in the selection of learners metacognitive reading strategies on reading text in English subject. In addition, self-assessment also helps learners realize their learning abilities and weaknesses so that they can push themselves to find their own way of learning that can improve the success of their learning. Self assessment also directs learners on construction of reading comprehension activities and reading activities itself be more targeted through the stages of pre-reading, whilst reading and after reading stage systematically.