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"Penelitian ini dilakukan untuk melihat bagaimana teks di dalam suatu media baik itu berupa iklan, berita ataupun bentuk-bentuk lain, menggunakan mitos-mitos tertentu untuk mengarahkan pemaknaan khalayak. Mereka memanfaatkan segmentasi khalayak untuk menentukan preferred reading pada teks. Tetapi terkadang orang-orang yang berada di dalam segmen yang dianggap sama melakukan pemaknaan yang berbeda pada suatu teks.Berdasarkan hal tersebut peneliti ingin melihat preferred reading yang dilakukan oleh Majalah Tempo pada laporan utama dan prefered reading yang dilakukan produser teks iklan di majalah Tempo. Selanjutnya peneliti akan menganalisis keberagaman resepsi khalayak terhadap teks sekaligus juga berusaha membongkar mengapa mereka melakukan pemaknaan yang berbeda.Peneliti menggunakan analisis teks dari Roland Barthes untuk melihat "preferred reading" pada Iklan, sedangkan pada laporan utama pendekatan analisis teks Teun A. van Dijk yang digunakan. Selanjutnya peneliti melakukan perbandingan antara "preferred reading dari teks dengan resepsi responden terhadap teks tersebut.Temuan penelitian menunjukkan bahwa selain kesamaan, terdapat pula perbedaan antara preferred reading dengan resepsi responden. Tetapi yang perlu dicatat perbedaan pemaknaan responden tidak selalu menentang preferred reading (counter identifikasi) tetapi terdapat pula pemaknaan yang muncul karena responden memandang teks dengan prespektif yang berbeda (dis-identifikasi) meskipun mereka masih berada di dalam ideologi dominan yang bekerja di dalam teks. Keberagaman Cara pemaknaan ini peneliti analisis dari berbagai Cara pandang yaitu; individu, discourse-in-practice, dan discourse/discouses. Analisis tersebut menunjukkan bahwa perbedaan pemaknaan tersebut bukan semata-mata karena kharakteristik individu yang berbeda tetapi sesuai dengan pendapat yang dikemukakan Foucault relasi kuasa yang ada di dalam discourse yang melingkupi masing-masing khalayak turut berperan terhadap resepsi pembaca.Penelitian ini juga diharapkan bisa memberi informasi terhadap pengiklan dan produser teks mengenai resepsi khalayak yang bisa memberi masukan mengenai strategi kreatif, segmentasi produk, dan juga strategi kreatif yang sudah dilakukan."

"Pekerjaan wartawan di era Orde Baru sering dilukiskan "sulit", karena di satu sisi wartawan gigih menuntut kebebasan seperti yang dijamin oleh Undang-Undang Pokok Pers, tetapi di sisi lain pemerintah menilai kebebasan pers tanpa pembinaan dapat menciptakan situasi yang tidak kondusif bagi stabilitas nasional; padahal stabilitas nasional diyakini sebagai persyaratan mutlak bagi keberhasilan pembangunan nasional. Bagaimana pers, yang direpresentasikan oleh majalah Tempo, mengatasi kendala struktur dalam menjalankan tugasnya, tetapi pada waktu yang sama berupaya agar eksistensi penerbitannya tetap terjaga, itulah masalah yang hendak diteliti. Teori interaksi simbolik dipakai sebagai instrumen. Tujuannya, kecuali untuk menguji kebenaran ketiga asumsi dasar interaksi simbolik (Blamer, 1969:2), juga untuk mengkaji kegunaan model aksi Charon (1998) yang bertumpu pada definisi situasi (definition of situation) dalam memahami perilaku wartawan Tempo dalam hubungannya dengan pejabat-pejabat Departemen Penerangan. Hubungan Tempo dan pemerintah dibatasi pada hubungan yang terjadi setelah keluarnya Undang-Undang Pokok Pers No 21 tahun 1982 hingga pembredelan majalah tersebut pada Juni 1994. Ada empat pertanyaan penelitian yang diajukan: (1) Bagaimana obyek sosial didefinsikan sebagai berita? (2) Faktor-faktor apa yang mempengaruhi definisi obyek sosial sebagai berita? (3) Faktor-faktor apa yang mempengaruhi pelaksanaan keputusan publikasi berita? (4) Bagaimana proses terjadinya konflik antara Tempo dan pemerintah? Penelitian menggunakan desain kualitatif model interaksi simbolik (Muhadjir, 1990:125), mengambil majalah Tempo sebagai kasus studi. Data diperoleh dari wawancara mendalam (depth interview), analisis dokumen dan studi pustaka. Unit analisis adalah action, tindakan (Meltzer, 1964) dan dokumen; tindakan dari individu-individu yang berinteraksi sosial dan dokumen sebagai produk dari interaksi sosial. Duabelas informan Tempo dipilih dengan menggunakan teknik purposive dan snowball (Cresswell, 1994:148). Di kalangan pejabat, diwawancarai Subrata (mantan Direktur Jenderal Pembinaan Pers dan Grafika) dan Brigadir Jenderal TNI (Purnawirawan) Nurhadi Purwosaputro (mantan Kepala Pusat Penerangan ABM). Semua wawancara dilakukan oleh peneliti sendiri, berlangsung antara Juli 1996 sampai Nopember 1997, dengan menggunakan alat perekam. Dari hasil wawancara dibuat transcripts yang kemudian dituangkan ke dalam "kartu penulisan catatan" (Faisal, 1990) untuk dibuatkan kategori-kategori. Berita, laporan dan opini yang dianalisis, terutama, berita, laporan dan opini yang menimbulkan reaksi keras dari pemerintah. Sedang dokumen yang diteliti, antara lain, semua peringatan tertulis yang dikeluarkan Departemen Penerangan kepada Tempo, Keputusan Dewan Pers No 79/XIV/1974 tentang Pedoman Pembinaan Idill Pers, pidato-pidato Presiden Soeharto dan Menteri Penerangan Harmoko yang berhubungan dengan masalah pers. Dari hasil penelitian diperoleh kesimpulan bahwa (1) ketiga asumsi dasar teori interaksi simbolik dan model aksi Charon, secara umum, dapat menjelaskan hubungan majalah Tempo dan pemerintah yang bernuansa konflik. Namun, action sesungguhnya tidak selamanya ditentukan oleh makna obyek atau definisi situasi. Faktor kekuasaan dapat menghambat publikasi berita oleh wartawan serta tersumbatnya proses negosiasi. (2) Konflik Tempo dan pemerintah terutama disebabkan oleh perbedaan perspektif dan tidak adanya shared-meaning tentang simbol-simbol signifikan serta pemaksaan makna berita oleh pemerintah. (3) Faktor budaya kiranya juga dapat menghambat efektivitas aplikasi teori interaksi simbolik. Budaya Tempo yang individualistis tidaklah cocok dengan budaya Orde Baru yang bersifat kolektivistis, sehingga konflik pun tidak dapat dielakkan. Konflik yang berakhir dengan pembredelan Tempo.

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Symbolic Interactionism as a Perspective In Understanding Press-Government Relations A Case Study on Tempo magazineA tough working condition was facing every journalist during New Order. Press freedom, while rigorously fought by journalists due to its guarantee in the Press Law, was not regarded as a positive factor in the maintenance of national stability. The government even constantly and systematically obstructing freedom of the press. How journalists fight against structural constraints, while not embarrassing the government officials, especially those in the Ministry of Information that is the core issue to be explored in this study. Symbolic interactionism is used as the instrument. Its objective is to make a further comprehension on the three basic assumptions of the interactionism (Blumer, 1969:2), as well as to see the relevance of Charon's (1998) action model which put a heavy stress on definition of situation in understanding social interaction, i.e. Tempo journalists' actions vis-a-vis government officials. The study is restricted to the era following the proceeding of 1982 Press Law (Law No 21/1982) up to the clamp down of Tempo license permit in June 1994. Four research questions are raised: (1) How social object is defined as news; (2) What factors influencing object definition as news; (3) What factors influencing decision in news publication and (4) How conflict between Tempo and government is proceeded. The study is qualitative in design using symbolic interactionism model (Muhadjir, 1990:125). Data is collected through in-depth interviews. Twelve Tempo journalists were selected according to the purposive and snowball techniques. The unit of analysis is action (Mmeltzer, 1964), individuals (journalists and government officials) interacting each other and documents, such as government press guidance policy, sanction letters issued by the Ministry of Information to Tempo and speeches by the President and Minister of Information relating to the press issue. On the government' side, two ex high-ranking officials were interviewed: Subrata, former Director General of Press and Graphics Guidance (Ministry of Information), and Army Brigadier General (retired) Nurhadi Purwosaputro, former Armed Forces spokesman. All interviews, conducted from July 1996 to November 1997 by the researcher himself, were taped. It was found that (1) symbolic interactionism perspective and Charon's action model are very relevant in explaining Tempo﷓government relation that is frequently colored by conflicts. Action, however, is not always determined by the meaning of object (assumption No 1). External power is also to be taken for granted in making decision on news publication. Power could make negotiation process obstructed, as well; contrary to the belief that meaning could always be negotiated through interaction (assumption No 2). (2) Conflict between Tempo and government is notably caused by perspective differences in interpreting political and social phenomena which, in turn, blocking the process of shared-meaning on significant symbols. (3) Cultural determinant also plays vital role in the effectiveness of symbolic interactionism. Tempo's orientation to Time magazine, heavily influenced by individualist culture, is not in line with New Order dominant collectivist culture. In the event of such cultural differences, conflict is unavoidable. And whoever in power is on the upper hand in conflict resolution."

"Growth in palm plantation and industry sector should be followed by the increase of tax payment by taxpayers engaged in the sector. With reference to the statement made by the Directorate General of Taxes, Darmin Nasution in a national mass media, it is only 10 % from 600 taxpayers engaged in the palm plantation and industry sector who have reported their tax obligations correctly. Non-optimal fulfillment of tax obligations in the palm plantation and industry sector primarily attributed to legal and illegal efforts done by taxpayers in minimizing the tax obligations, among others, through tax avoidance and tax evasion. These practises in the palm plantation and industry sector is reported by Tempo Magazine, January 15-20, 2008 edition on tax evasion commited by Asian Agri through three ways, namely fictitious expenditure, fictitious hedging and transfer pricing. These research is aimed at identifying the taxpayers compliance in the palm plantation and indutry sector before and after the tax investigation is done against Asian Agri Group, the detterrent effect of the tax investigation against Asian Agri Group on the tax payers compliance in the palm plantation and industry sector, and the average performance of each regional office of Directorate General of Taxes especially palm plantation and industry sector since 2004 until 2007.The research applies all population as the sample. The population of the research is taken with reference to the national taxpayers data which is classified by the regional office of the Directorate General of Taxe. The analyzed data includes two classifications of business which are dominant in the Asian Agri business group, namely 01134 (palm plantation) and 15141 (natural crude oil industry). The compliance indicator used is the amount of Income Tax Article 25 payment as from 2004 to 2007. The research applies the quantitative approach by using the statistical analysis through Wilcoxson test and F test (multivariate anova).The result of the research indicate that there is a deterrent effect of tax investigation against Asian Agri Group on the improvement of the taxpayers compliance in the palm plantation and industry sector. The deterrent effect can be evidenced by the increase amount of the Income Tax Article 25 payment by taxpayers in the sector at all regional offices of Directorate General of Taxes. Despite of the increase amount of the Income Tax Article 25 payment at each regional office of Directorate General of Taxes, the general performance of each regional office is varied. It indicates that there is different impacts of the extra efforts for each regional office due to the enactment of some regulations following the tax investigation against Asian Agri Group. Based on the results of the research as above indicated, tax investigation has proved to be one of the effective way in improving law enforcement in tax sector, to help secure the state revenue as well as create deterrent efect to others taxpayers of the same kind. The quality of the tax investigation needs to be improved and the objective of the punishment in tax needs to be clarified, so the criteria of tax crime investigation and punishment can be disseminated an therefore the legal certainty can be upheld. In addition, the Directorate General of Taxes is deemed necessary to establish a uniform socialization pattern on each tax regulation which is issued at each work unit of the Directorate General of Taxes, so the distribution of tax revenue for each business sector can be optimized and the assesment process of each work unit of Directorate General of Taxes can be directed to the achievement of each work unit in collecting and securing the state revenue. It is expected that subsequent researches will discuss the deterrent effect aspects with regard to the tax investigation in more comprehensive way based on different point of view, so the ideal format and system of tax investigation can be corrected from time to time on a sustainable basis."

"ABSTRAKPerkembangan karikatur sebagai kritik sosial di media nasional Indonesiamerupakan kemajuan dalam dunia jurnalisme. Majalah Tempo bahkanmenggunakan karikatur untuk sampul majalahnya dan sudah menjadi ciri khasdari majalah ini. Sampul karikatur yang digunakan Majalah Tempo seringkaliterkesan jenaka, namun jika dimaknai dengan pendekatan semiotika dan dikritisi,pembaca dapat menemukan kritik dan pesan tersurat yang mendalam. Pembacajuga dapat mengetahui keberimbangan, presepsi, visi, dan misi Majalah Tempomelalui pemaknaan sampulnya.

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ABSTRACTThe usage of caricatures as a social critique method in national media isan improvement for journalism. As an example, Tempo magazine utilizeshumorous caricatures as their iconic cover. The purpose of this research is toobserve the caricatures implied meanings by using semiotic and critical analysis.The result of these methods is that we can find out Tempo Magazine's equity,vision, mission and perception through its covers."