scholarly journals Analisis Yuridis Dampak E-Commerce Terhadap Potensi Kehilangan Pajak Negara Indonesia

2020 ◽  
Vol 5 (2) ◽  
pp. 230-241
Author(s):  
Rachmasariningrum Rachmasariningrum
Keyword(s):  

Penelitiannini dilakukan dengan tujuannuntuk mengetahui transaksi e-Commerce dan regulasi khusus terkait pajak negara dan upaya pemerintah indonesia dalam mengatasi risiko kehilangan pajak akibat penggunaan transaksi online (e-Commerce) serta untuk mengetahui keterkaitan suatu bisnis jika tidak diimbangi dengan peraturan yang berlaku khusus akan berdampak kurang baik terhadap bidang lain yang juga merupakan sektor utama dalam perwujudan pembangunan. Penulisan ini menggunakan metode yuridis normatif dengan pendekatan kepustakaan yang berpedoman pada bahan hukum primer, sekunder dan tersier yang diolah dan diuraikan dalam bentuk deskriptif kualitatif serta dianilsa dengan menggunakan penalaran deduktif. Hasil penelitian ini menunjukkan bahwa untuk memaksimalkan penerimaan pajak dari transaksi online, maka perlu adanya regulasi yang secara khusus diterapkan pada transaksi online dan sistem pengawasan yang solid agar penerimaan pajak dari transaksi online dapat terkumpul secara maksimal.

Author(s):  
Jane Payne ◽  
Philip Coudron

This transmission electron microscopy (TEM) procedure was designed to examine a gram positive spore-forming bacillus in colony on various solid agar media with minimal artifact. Cellular morphology and organization of colonies embedded in Poly/Bed 812 resin (P/B) were studied. It is a modification of procedures used for undecalcified rat bone and Stomatococcus mucilaginosus.Cultures were fixed and processed at room temperature (RT) under a fume hood. Solutions were added with a Pasteur pipet and removed by gentle vacuum aspiration. Other equipment used is shown in Figure 3. Cultures were fixed for 17-18 h in 10-20 ml of RT 2% phosphate buffered glutaraldehyde (422 mosm/KgH2O) within 5 m after removal from the incubator. After 3 (30 m) changes in 0.15 M phosphate buffer (PB = 209-213 mosm/KgH2O, pH 7.39-7.41), colony cut-outs (CCO) were made with a scalpel.


2002 ◽  
Vol 129 (2) ◽  
pp. 253-265 ◽  
Author(s):  
M. HEYNDRICKX ◽  
D. VANDEKERCHOVE ◽  
L. HERMAN ◽  
I. ROLLIER ◽  
K. GRIJSPEERDT ◽  
...  

Data were collected on the prevalence of salmonella at different stages during the life cycle of 18 broiler flocks on different farms as well as during slaughter in different poultry slaughterhouses. For the isolation of salmonella, the highest sensitivity (93.9%) was obtained by enrichment in the semi-solid agar Diasalm. The ‘overshoe method’ utilizing several pairs of overshoes provided the highest sensitivity for determining the salmonella status of the broilers during rearing. A clear decrease of the relative importance of the first production stages was demonstrated for the salmonella contamination of the end product, whereas horizontal transmission of salmonella to broilers during rearing and to broiler carcasses in the slaughterhouse was shown to be the main determinative factor. Ten of the 18 flocks received a salmonella positive status with the highest shedding occurring during the first 2 weeks of rearing. The shedding of the animals was significantly negatively influenced by the use of subtherapeutic or therapeutic doses of antibiotics. The intake of portable material in the broiler house was identified as the most important risk factor for horizontal transmission. Significant associations were found between the contamination level of a flock and hygiene of the broiler house, feed and water in the broiler house and both animal and non-animal material sampled in the environment. No correlation was found between contamination during the rearing period and contamination found after slaughtering. The presence of faecal material in the transport crates and predominantly the identity of the slaughterhouse seemed to be the determining factors for carcass quality. Improved hygiene management during transport of broilers and in some slaughterhouses could significantly reduce the risk of salmonella contamination of poultry meat.


2018 ◽  
Vol 5 (11) ◽  
pp. 181083 ◽  
Author(s):  
V. R. S. S. Mokkapati ◽  
Santosh Pandit ◽  
Jinho Kim ◽  
Anders Martensson ◽  
Martin Lovmar ◽  
...  

There are contradictory reports in the literature regarding the anti-bacterial activity of graphene, graphene oxide (GO) and reduced graphene oxide (rGO). This controversy is mostly due to variations in key parameters of the reported experiments, like: type of substrate, form of graphene, number of layers, type of solvent and most importantly, type of bacteria. Here, we present experimental data related to bacterial response to GO and rGO integrated in solid agar-based nutrient plates—a standard set-up for bacterial growth that is widely used by microbiologists. Bacillus subtilis and Pseudomonas aeruginosa strains were used for testing bacterial growth. We observed that plate-integrated rGO showed strong anti-bacterial activity against both bacterial species. By contrast, plate-integrated GO was harmless to both bacteria. These results reinforce the notion that the response of bacteria depends critically on the type of graphene material used and can vary dramatically from one bacterial strain to another, depending on bacterial physiology.


1989 ◽  
Vol 52 (1) ◽  
pp. 7-12 ◽  
Author(s):  
CARLOS ABEYTA ◽  
STEPHEN D. WEAGANT ◽  
CHARLES A. KAYSNER ◽  
MARLEEN M. WEKELL ◽  
ROBERT F. STOTT ◽  
...  

Levels of Aeromonas hydrophila determined for the shellfish growing area of Grays Harbor, Washington, ranged from 3 to 4600/100 g in oysters and from 3 to 2400/100 ml in water. Of isolates tested, 80% produced a hemolysin, a trait reported to correlate with enterotoxin production and pathogenicity. Two enrichment broths, Tryptic Soy Broth with ampicillin (TSBA) and Modified Rimler Shotts Broth (MRSB) were compared in combination with three solid agar media: Rimler Shotts (RS), Peptone Beef Extract Glycogen (PBG), and MacConkey's (MCA) agars. TSBA was far superior to MRSB in isolating this species from the environmental samples tested.


1976 ◽  
Vol 22 (2) ◽  
pp. 261-263 ◽  
Author(s):  
A Burlina ◽  
L Galzigna

Abstract We describe here a simple, time-saving method for separating alkaline phosphatases on cellulose acetate, with a parallel detection of serum protein pattern. The staining procedure is based on a coupling reaction between the reaction product of alpha-naphthol with Fast Red Violet LB. The enzymatic reaction is done by bringing the cellulose acetate strip containing the phosphatase band into contact with the surface of a solid agar/substrate mixture. The whole procedure requires 80 min. The method has some features in common with other recently proposed procedures but is more reproducible and rapid because of the choice of the reagents and an improved yield of the coupling step.


2006 ◽  
Vol 69 (2) ◽  
pp. 428-431 ◽  
Author(s):  
ZHINONG YAN ◽  
JOSHUA B. GURTLER ◽  
JEFFREY L. KORNACKI

A solid agar overlay method was developed for recovery of heat-injured Listeria monocytogenes. Presolidified nonselective tryptic soy agar with 0.6% yeast extract (TSAYE, 2% agar) was overlaid on top of solidified modified Oxford agar (MOX). Heat injury of L. monocytogenes was conducted at 58°C for 6 min in a jacketed flask filled with tryptic soy broth. Both noninjured and heat-treated L. monocytogenes cells were plated onto TSAYE, MOX, and TSAYE-MOX plates. No significant differences (P > 0.05) in recovery were found among the three media for noninjured bacterial cells. Recovery of heat-injured L. monocytogenes cells on TSAYE-MOX overlay plates was equivalent to that on the nonselective TSAYE medium, whereas recovery on the selective MOX medium was significantly lower (P < 0.05) compared with both TSAYE and the overlay plates. There were no significant differences (P > 0.05) among the overlay plates prepared 0, 2, 4, 6, 8, 16, and 24 h prior to plating heat-injured bacterial cells. The TSAYE-MOX overlay also allowed differentiation of L. monocytogenes from a mixture of four other types of foodborne pathogens. This solid agar overlay method for recovery of heat-injured L. monocytogenes cells is less time-consuming and less complicated than the conventional overlay-underlay technique and the double overlay modification of the thin agar layer method and may allow for greater laboratory plating efficiencies.


2020 ◽  
Vol 7 (7) ◽  
pp. 200640 ◽  
Author(s):  
Md. Toasin Hossain Aunkor ◽  
Topu Raihan ◽  
Shamsul H. Prodhan ◽  
H. S. C. Metselaar ◽  
Syeda Umme Fahmida Malik ◽  
...  

Graphene oxide (GO) is a derivative of graphene nanosheet which is the most promising material of the decade in biomedical research. In particular, it has been known as an antimicrobial nanomaterial with good biocompatibility. In this study, we have synthesized and characterize GO and checked its antimicrobial property against different Gram-negative and Gram-positive multidrug drug resistant (MDR) hospital superbugs grown in solid agar-based nutrient plates with and without human serum through the utilization of agar well diffusion method, live/dead fluorescent staining and genotoxicity analysis. No significant changes in antibacterial activity were found in these two different conditions. We also compare the bactericidal capability of GO with some commonly administered antibiotics and in all cases the degree of inhibition is found to be higher. The data presented here are novel and show that GO is an effective bactericidal agent against different superbugs and can be used as a future antibacterial agent.


2012 ◽  
Vol 5 (5) ◽  
pp. 607-620 ◽  
Author(s):  
Karleigh Huff ◽  
Amornrat Aroonnual ◽  
Amy E. Fleishman Littlejohn ◽  
Bartek Rajwa ◽  
Euiwon Bae ◽  
...  

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