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Abstrak :
Indonesia adalah negara berkembang yang memiliki kekayaan Sumber Daya Manusia yang sangat kaya Para individu ini kemudian dengan bantuan teknologi melahirkan karya karya seni dan ilmu pengetahuan yang sangat luar biasa dari segi penggunaan dan keindahan Pemerintah Indonesia telah mengakui bahwa individu individu Pencipta dan Pemegang Hak Cipta serta hasil karya ciptanya yang memiliki hak ekonomis ini perlu dilindungi Namun sayangnya perkembangan teknologi digital terutama teknologi yang memungkinkan berubahnya format ciptaan lagu dan musik menjadi sebuah file MP3 dan media internet yang digunakan para Pencipta dalam mengumumkan dan memperbanyak hasil ciptaannya belum dibarengi dengan perkembangan peraturan hak cipta Sehingga belum dapat memberikan perlindungan menyeluruh bagi mereka di era digital sekarang. ......Indonesia as a developing country have prodigious Human Resources These individual then with the help of technology gave birth to extraordinary artwork and discoveries in the field of science Indonesian Goverment had recognise these Individuals Creator and The Copyright Holder also their works as objects that have economical value and have to be protected But unfortunately digital technology development especially those that could resulting in format shift of songs and music from analog to an MP3 file and the internet itself which many Creator use in announcing and reproduce or duplicate their works has not been coupled with the adjustment of copyright regulation Consequently have not been able to give a full comprehensive protection to them in these digital era

Abstrak :
This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office - East Java Region I. The objectives at (1) to obtain empirical evidence on whether the implementation of MP3 system, was perceived in accordance with the taxpayer expectation in fulfilling their to obligations. (2) To empirically examine whether the Monitoring Statement/Report of Tax Payment (MP3) in simplifying tax payment service for the taxpayers affect the taxpayer satisfaction. (3) To empirically examine whether the implementation of MP3 system increase the taxpayer satisfaction. (4) To seek and examined empirically whether the taxpayer satisfaction rate positively and significant affected the taxpayer compliant rate. The design of the research was a survey method. There are 138 samples drawn at randomly from 12.300 taxpayers at th Directorate General of Taxation Office - East Java Region I. Quantitative approach was employed in analyzing the data to test the four hypotheses proposed. Binomial and regression tests were conducted to test these hypotheses The variables of the research consisted of: implementation of MP3 system (X1) Taxpayer Satisfaction Rate (Y\), and Taxpayer Compliant Rate (¥2). The result of the research shows that the MP3 system is not suitable yet with tax prayer expectations. While the second, third and fourth hypotheses are proven. The MP3 system strongly and significantly correlates with the satisfaction and compliant rates. It is also proven that the implementation of MP3 system positively and significantly correlates with the tax prayer compliant rate. The result of the research shows that the MP3 system is not suitable ye with the taxpayer expectations. While the second, third and fourth hypothesis an proven. The MP3 system strongly and significantly correlates with the satisfaction)

Abstrak :
The kind of audio technology makes it possible to choose the technology that can make students easy and convenient to access the audio program. Audio streaming technology is technology used to put the audio programs on the website. Available in various formats audio programs that can be used for audio streaming technology. The aim of the researchis to make the selection of audio technologies available for use in e-Learning system at the Open University (UT), Data taken with the questionnqire and download audio programs in various formats on the UT website. Data analysis to see the frequency calculations are presented descriptively. The results showed thar the 4 (four) fornat used on audio technology, which is MP3 (MPEG layer3), WMA (Windows Media Audio), OGG Vorbis, and AAC (Advanced Audio Codec) can be concluded that: most audio format easy touse are MP3, MP3 audio format is the fastest format can be downloaded by students, as well as audio technology that produces the best sound quality is MP3.