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"Sebagai salah satu sumber penerimaan daerah, pajak hiburan merupakan salah satu pajak daerah yang cukup potensial dan memainkan peranan penting dalam memberikan penambahan penerimaan bagi pemerintah daerah. Namun, bila dilihat dari sisi penerimaan, sumbangan ataupun kontribusi yang diberikan oleh pajak hiburan menunjukkan hasil yang kurang menggembirakan. Hal ini terlihat dari realisasi penerimaan pada tahun 2003 yang hanya memberikan kontribusi sebesar 8,58 % dari total penerimaan pajak daerah di tingkat Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.Berangkat dari permasalahan inilah, maka dilakukan penelitian yang bertujuan untuk mengetahui kemampuan pemungutan pajak hiburan dan tingkat efektifitas pemungutan pajak hiburan di Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.Dalam penelitian ini, metode yang digunakan adalah metode deskriptif analisis dengan menyajikan data perkembangan penerimaan pajak hiburan yang diukur dengan menggunakan rumus TPI (Tax Performance Index) untuk mengetahui berapa besar tingkat efektifitas pemungutan pajak hiburan, dan melakukan analisis pemungutan pajak hiburan di Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.Dari hasil perhitungan tingkat efektivitas dan penelitian mengenai pemungutan pajak hiburan pada Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur, menunjukkan bahwa :1. Dari sisi kemampuan pemungutan pajak, pelaksanaan koordinasi dengan unit terkait seperti Dinas Pariwisata masih kurang, Law Enforcement dari Dinas Pendapatan Daerah masih lemah dan sumber daya manusia yang ada ternyata kurang mendukung efektifitas pemungutan pajak hiburan, kondisi ini terlihat dari kurang efektifnya hasil pemeriksaan dari wajib pajak yang dikelola oleh Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur.2. Hasil pengukuran rata-rata tingkat efektivitas selama lima tahun (1999/2000-2003) berdasarkan target pajak hiburan di Suku Dinas Pendapatan Daerah Jakarta Timur sudah efektif, yaitu mencapai 104,16%, namun target yang ditetapkan masih di bawah potensi yang rill.Berdasarkan kesimpulan tersebut, maka disarankan agar penentuan target penerimaan seharusnya dilakukan berdasarkan data potensi yang riil dan selalu diperbaharui secara berkala, perlu adanya penambahan jumlah staf untuk melaksanakan pemungutan pajak khususnya aparat pemeriksa pajak, perlu dibuat Surat Keputusan bersama dalam meningkatkan koordinasi dengan unit terkait, dan peningkatan Law Enforcement berupa penerapan sanksi hukum secara konsisten baik sanksi administrasi maupun pidana sesuai dengan peraturan yang berlaku.Dari hasil penelitian ini semoga dapat memberi masukan bagi Suku Dinas Pendapatan Daerah Kotamadya Jakarta Timur untuk meningkatkan penerimaan pajak hiburan secara optimal.xiii + 105 halaman + 6 tabel + 8 gambar + 1 lampiranDaftar Pustaka : 53 buku + 4 artikel/karya ilmiah + 6 peraturan perundang-undangan + 4 Perda dan Peraturan pelaksanaannya. (1951-2002)

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As one of the source acceptance of area, entertainment amusement lease is one of the potential enough area lease and play role important in giving addition of acceptance for local government. But, if/when seen from acceptance side, contribution and or contribution given by entertainment amusement lease show less seething with excitement result. This matter seen from acceptance realization in the year 2003 which only giving contribution equal to 9,74 % from totalizing acceptance of area lease in Sub-Service storey; level Earnings Of Area Municipality of Jakarta East.

Leaving of problems this is, hence conducted by research with aim to know ability of entertainment amusement imposition and storey; level of effectiveness entertainment amusement imposition in Sub-Service Earnings of Area Municipality of East Jakarta.

In this research, method the used is descriptive method of analysis presented data growth of acceptance of measured entertainment amusement lease by using formula of TPI ( Tax Performance Index) to know how big storey; level of effectiveness entertainment amusement imposition, and analyze entertainment amusement imposition in Sub-Service Earnings Of Area Municipality of East Jakarta.

From result of is calculation effectiveness storey; level and research concerning entertainment amusement imposition at Sub-Service Earnings of Area Municipality of Jakarta East, please show that (1.) From side ability of imposition, execution of coordination with related unit like on duty Tourism still less, Enforcement from On duty Earnings of Area still weaken and existing human resource in the reality less support entertainment amusement imposition effectiveness, condition of this seen from less effective of him result of inspection of taxpayer managed by Sub-Service Earnings of Area Municipality of Jakarta East, (2.) Result of measurement of mean mount effectiveness during five year ( 1999 / 2000-2003) pursuant to entertainment amusement lease goals in Sub-Service Earnings of Area of Jakarta East have effective, which is reaching 104,16%, but specified goals still below/under real potency.

Pursuant to conclusion, hence suggested that by determination of acceptance goals ought to be conducted pursuant to real potency data and is always innovated periodically, need the existence of addition of staves amount to execute imposition specially government officer examiners of lease, require to be made by Decree with in improving coordination with relevant unit, and make-up of Law Enforcement in the form of applying of sanction punish good consistently administration sanction and crime prescribed by the regulations. From this research result hopefully can give input for Sub-Service Earnings of Area Municipality of Jakarta East to improve acceptance of entertainment amusement lease in an optimal fashion."

"Investigating gender differences in utterances by employing discourse markers is very interesting and challenging as the similarities and differences could be seen more distinctly than without them. This research aims to find out the similarities and the differences between them in students’ interactions. The data were taken from female and male students’ utterances. After being analyzed using the qualitative method, it concluded that there were some similarities and differences in applying them. For expressing hesitation, Female students use ‘Hmm…,’ (20%), ‘I think…,’ (17%), and ‘Well…,’ (15%). Meanwhile, male students use ‘Well…’ (19%), ‘I think...,’ (20%), and ‘Hmm…,’ (10%). Female students use ‘Well…’ as a face threat mitigator and sometimes followed by ‘sorry …,’ (12%), whereas male students employ ‘Well…’ (7%). For expressing surprise, both use ‘Oh’ as a pure surprise (9%) and (6%). Female students prefer to use discourse markers ‘Wow…,’ (7%) if they feel amazed, whereas male students apply ‘Aah…,’ (6%). Both female and male students employ ‘By the way…,’ to interrupt (8%). The research revealed that male students hide their doubts better than female students; female students are more polite. The research also finds discourse markers from students’ local language that could be developed globally."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"In accordance with the message of the 1999-2004 GBHN (Broad Outline of the Nation's Direction) that since the fiscal year of 1999/2000 up to now the taxation sector has become the backbone for the government in financing state expenditure known as the six strategic targets namely : to reflect the effect in the direction of sustainable fiscal achievement to continue t" creation of fiscal stimulus, to support the sanitation program of the banking sector, the provision of subsidy for strategic commodities. better income for apparatus of the public sector and strengthen implementation of regional decentralization. The state income from the taxation sector from year to year showed an increase, the realization of revenue in 2001 was Rp. 185,5 trillion increasing into Rp. 210,2 trillion in 2002 and 2003 amounting to Rp. 254,2 trillion.

The taxation revenue in 2004 planned in the amount of RI). 272,17 trillion, is expected to be achieved by the hard work of all echelons of the Directorate General of Tax by performing reformation program of taxation administration namely to increase the effectiveness of tax collection and to extend the tax basis without having to wsrit for a change in the existing taxation laws. The effort to be inter alia is to perfect the taxation regulations to accommodate the development climate for the entry of investments and trade, to continue the program at extension and intensification of taxes collection, to enhance the service to taxpayers and to enhance the ethical code in the echelons of Directorate General Tax.

In order to carry out one of these taxation reformations without the exception of the banking sector it is also necessary to dig carefully in which the largest tax income from this banking sector is from deposits, saving, clearing deposit (giro) and from employees. To that effect the monitoring of the revenue of income tax from this sector must be made swiftly and accurately namely the availability of computer application managing the revenue data in executing banks, perception banks as well as PT. Posindo on behalf of the Directorate General of Tax.

As known that the development of the sophisticated ness of computers in the information technology era plays a great role in the information exploitation process by organizations exploiting it, so that its superiority assist the completion ofvery work such as the improvement of efficiency, productivity, human resources, and to invent other superiorities. So that information technology is very necessary in the application of policy of each institution not expecting in fiscal policy.

Notwithstanding to date Bank "X" has made a calculation of the amount of taxes to be reported to the government yet it has not shown an optimal condition, in view of the amount of the interest rate level from operational fund sources ( clearing deposit, saving and deposits) and the work force are not yet duly counted. Therefore the writerf tries to make an approach thru the Management Information System in order to give an optimal income taxes revenue in this Bank "X"."

"Salah satu penyumbang Penerimaan Asli Daerah DKI Jakarta melalui Pajak Daerah. Jenis Pajak Daerah yang masih dapat ditingkatkan penerimaannya adalah pajak reklame. Pajak dari sektor ini masih belum optimal hal ini dipicu oleh beberapa faktor, salah satunya adalah kurangnya tingkat kepatuhan wajib pajak. Salah satu upaya yang dilakukan untuk mengatasi hal tersebut melalui pelaksanaan pengawasan dan pemeriksaan yang dilakukan oleh petugas dalam hal ini pegawai Dinas Pendapatan Daerah, pelaksanaan pengawasan diharapkan dapat meningkatkan kepatuhan wajib pajak reklame untuk melaksanakan kewajiban perpajakannya, mulai dari mendaftar sampai dengan menyetor pajak terhutangnya.Berdasarkan hal tersebut maka dibuat rumusan masalah yaitu bagaimana pelaksanaan pengawasan pemungutan pajak reklame dan bagaimana pengaruh pelaksanaan pengawasan pemungutan pajak reklame terhadap upaya peningkatan penerimaan Pajak Reklame. Berdasarkan rumusan masalah maka tujuan penulisan laporan penelitian ini adalah untuk mengetahui bagaimana pelaksanaan pengawasan Pemungutan Pajak Reklame dan pengaruhnya untuk meningkatkan penerimaan pajak reklame di Dinas Pendapatan Daerah Provinsi DKI Jakarta.Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis. Teknik pengumpulan data yang digunakan adalah studi lapangan dengan tehnik interview dan studi kepustakaan. Sedangkan teknik analisis data yang digunakan adalah dengan formulasi koefisien korelasi Pearson. Hasil penelitian dapat disimpulkan bahwa pelaksanaan pengawasan pemungutan pajak reklame yang dilakukan Dinas Pendapatan Daerah Provinsi DKI Jakarta terhadap wajib pajak reklame dapat mencapai target yang telah ditetapkan, hal ini terlihat dari adanya peningkatan penerimaan pajak reklame setiap tahunnya. Penulisan ini diharapkan dapat memberi masukan bagi Dinas Pendapatan Daerah Provinsi DKI Jakarta dalam rangka optimalisasi peningkatan penerimaan pajak reklame melalui pengawasan pemungutan pajak reklame

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One of the contributors of original acceptance of DKI Jakarta is through Local Taxes. Local Taxes which its acceptance would still can be improved is advertisement tax. Tax revenue from this sector is not optimal, yet, this matter is triggered by some factors, and one of them is the lack of taxpayer compliance level. One of many efforts have done to overcome the problem has mentioned is through execution of inspection and observation that conducted by person in charge in this case by the officer of Local Revenue Services, which expected can improve the compliance of advertisement taxpayer to fulfill their taxation obligation, start from enlisting up to paying the tax burden.Pursuant to what has mentioned hence make the problem formula into how the mechanism of advertisement tax imposition was and how the observation execution on the imposition of advertisement tax was to improve advertisement tax acceptance. Pursuant to the problem formulas therefore this research report writing target is knowing how was the execution on monitoring in Local Revenue Services of DKI Jakarta to advertisement tax imposition in the effort on improving of advertisement tax acceptance in Local Revenue Services of DKI Jakarta.The Research Method that used in this research is descriptive analysis method. The data collecting Techniques that used are field research with interview technique and library research. While the data analyzes technique which used is Pearson Correlation Coefficients Formulation. The research result, it is inferential that execution of advertisement tax imposition conducted by Local Revenue Services of DKI Jakarta on advertisement taxpayer can reach goals which have been specified, this matter was seen from the improvement of advertisement tax acceptance each year and expected can give input for Local Revenue Services of DKI Jakarta in optimizing the improvement of advertisement tax acceptance through observation of advertisement tax imposition."

"Dengan diterbitkannya PP No. 24 Tahun 2022, konten YouTube sebagai perwujudan hak cipta sebagaimana dimaksud dalam Pasal 40 UU No. 28 Tahun 2014 dinyatakan oleh Menteri Hukum dan HAM RI dapat menjadi objek jaminan fidusia. Hal tersebut sejalan pula dengan Pasal 16 ayat (3) UU No. 28 Tahun 2014. Namun, pengaturan khusus yang mengatur mengenai konten YouTube sebagai objek jaminan fidusia belum ada sehingga saat ini yang menjadi pedoman utama dalam penerapan pembebanan jaminan fidusia adalah UU No. 42 Tahun 1999. Dalam hal ini, UU No. 42 Tahun 1999 masih belum mampu untuk mengakomodasi hak cipta, khususnya konten YouTube sebagai jaminan fidusia. Bahkan, lembaga perbankan juga masih ragu untuk membebani konten YouTube dalam jaminan fidusia karena kendala valuasi dan eksekusi atas hal tersebut. Oleh karena itu, dalam penelitian ini akan menggunakan metode penelitian yuridis normatif untuk menganalisa keabsahan konten YouTube sebagai objek jaminan fidusia, mekanisme pembebanan dan eksekusi dengan melihat pada UU No. 42 Tahun 1999 dan peraturan terkait lainnya. Nantinya hasil dari penelitian ini adalah menyarankan pemerintah, lembaga perbankan dan nonbank, serta instansi terkait lainnya untuk membentuk suatu wadah bagi para penilai menghitung valuasi konten YouTube yang dijaminkan dengan jaminan fidusia dan membuat regulasi khusus terkait pembebanan maupun eksekusi konten YouTube sebagai objek jaminan fidusia agar memberikan kepastian hukum

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With the issuance of PP No. 24 of 2022, YouTube content as an embodiment of copyright, as referred to in Article 40 of Law No. 28 of 2014, as stated by the Minister of Law and Human Rights of the Republic of Indonesia, can be an object of fiduciary guarantees. This is also in line with Article 16 Paragraph 3 of Law No. 28 of 2014. However, special arrangements governing YouTube content as objects of fiduciary do not yet exist, so currently the main guideline for implementing the imposition of fiduciary is Law No. 42 of 1999. In this case, Law No. 42 of 1999 is still unable to accommodate copyright, especially YouTube content, as a fiduciary security. In addition, banking institutions are still reluctant to encumber YouTube content with fiduciary due to valuation and execution constraints on this matter. Therefore, this research will use normative juridical research methods to analyze the validity of YouTube content as objects of fiduciary, imposition, and execution mechanisms by looking at Law No. 42 of 1999 and other related regulations. Later, the findings of this study will suggest that the government, banking and non-bank institutions, as well as other related agencies, create a platform for appraisers to calculate the valuation of YouTube content guaranteed by fiduciary, and that special regulations be enacted regarding the imposition and execution of YouTube content as objects of fiduciary to provide legal certainty. "

"ABSTRAKSRP (Schottel Rudder Propeller) merupakan sistem propulsi kapal yang termasuk jenis sistem propulsi cycloidal karena mempunyai poros vertikal pada sistem penggeraknya. Pada sistem ini tidak dibutuhkan daun kemudi untuk melakukan manouver kapal karena sistem ini mempunyai kemampuan sendiri untuk berputar sendiri sampai sudut 360°. Selain kemampuan dalam bermanouver, SRP mempunyai susunan poros/shaft yang saling berhubungan menyerupai huruf Z sehingga instalasi sistem propulsi ini sering disebut dengan nama Z –Peller. Sistem shaft dari SRP yang rumit, rawan mengalami kerusakan jika tidak dioperasikan secara benar. Resonansi hebat mampu membuat shaft tersebut mengalami Crack sehingga mempengaruhi kerja sistem SRP dan bukan tidak mungkin jika terjadi secara terus menerus akan mengakibatkan patah pada shaft. Oleh karena itu diperlukan analisa transmisi daya, getaran dan kekuatan material berupa tegangan dalam menerima resonansi tersebut melalui perhitungan yang tepat. Perhitungan yang dilakukan menyimpulkan bahwa transmisi daya pada shaft menimbulkan moment sehingga dapat diketahui nilai Radius penampang minimum shaft, mulai dari shaft propeller hingga shaft yang terhubung ke mesin utama. Moment yang bekerja pada shaft juga mengakibatkan pembebanan pada shaft berupa pembebanan transversal, Logitudinal dan Torsional. Pembebanan tersebut berakibat pada kegagalan shaft jika tidak diperhatikan secara serius.

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ABSTRACT