scholarly journals Roles And Responsibilities Of Land Agreement Official Tax Administration BPHTB in The Sale And Purchase Transactions Over Land And Building In Semarang

Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 497
Author(s):  
Armina Dilla Zahirani ◽  
Aryani Witasari

On Article 91 paragraph 1 of Act No. 28 of 2009 on Local Taxes and Levies otherwise PPAT can only sign the agreement of transfer of rights to land and or building after the taxpayer to submit proof of payment of taxes, in the form of Tax Payment (SSP) of the Sellers and Slip Tax on Acquisition of Land and Building (SSB) of the Purchaser, The question that arises from this problem is: What is the Role and Responsibility of the Agreement Official Land in Tax Administration BPHTB Transaction Purchase land or buildings in the city, How Procedure of Tax Administration BPHTB of the transaction Purchase land or buildings in the city, Constraints and Fighting in BPHTB Tax Administration on Sale and Purchase Transactions land and or building in the city of Semarang. Juridical approach method using empiris.Data used are primary and secondary data. Methods of data collection using interviews and literature. Methods of data analysis using qualitative analysis.The location was selected the city, for the samples taken 2 PPAT, Regional Revenue Agency Semarang and 2 taxpayers. The sampling technique was conducted by purposive sampling. Tools data collection conducted by interviews and document study.Keywords: PPAT; Acquisition of Land and Building (BPHTB); Purchase.

2015 ◽  
Vol 5 (3) ◽  
pp. 50
Author(s):  
Efi Yulistyowati ◽  
Endah Pujiastuti

<p align="center">ABSTRAK</p><p>Artikel hasil penelitian tentang kajian normatif keberadaan toko modern di Kota Semarang akan mengkaji mengenai keberadaan toko modern di Kota Semarang apakah sudah  memenuhi ketentuan dalam Peraturan Presiden Nomor 112 Tahun 2007. Untuk membahas permasalahan tersebut, metode pendekatan yang dipakai adalah yuridis normatif, dengan spesifikasi penelitian deskriptif analitis, metode pengumpulan datanya : studi dokumentasi dan studi kepustakaan, sedangkan metode analisis data yang dipergunakan adalah analisis kualitatif.</p><p>Hasil dari penelitian menunjukkan bahwa  keberadaan toko modern di Kota Semarang sudah memenuhi beberapa ketentuan yang ada dalam Peraturan Presiden Nomor 112 Tahun 2007, yang belum terpenuhi adalah : ketentuan Pasal 13  &amp; Pasal 15 Peraturan Presiden Nomor 112 Tahun 2007.</p><p><em>Articles of research on the normative study of the existence of modern stores in the city of Semarang will examine the existence of modern stores in the city of Semarang whether they have fulfilled the provisions in Presidential Regulation No. 112 of 2007. To discuss these problems, the approach method used is normative juridical, with the specifications of analytical descriptive research, data collection methods: documentation and literature study, while the data analysis method used is qualitative analysis.</em></p><p><em>            </em><em>The results of the study show that the existence of a modern shop in Semarang City has fulfilled several provisions in the Presidential Regulation Number 112 of 2007, which has not been fulfilled are:</em></p><p><em>p</em><em>rovisions in Article 13 </em><em>and p</em><em>rovisions Article 15</em><em> </em><em>of the Presidential Regulation Number 112 of 2007</em><em>.</em><em></em></p><p><em>Keywords: Study, Normative, Modern Shop, Semarang City.</em><em></em></p><p> </p>


Author(s):  
Ahmad Fauzul Hakim Hasibuan ◽  
Fuadi Fuadi ◽  
Angga Syahputra

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank


2020 ◽  
Vol 2 (4) ◽  
pp. 264-276
Author(s):  
Elisa Muloko ◽  
Ribka Limbu ◽  
Dian Lestari Anakaka

One of the main reasons people getting married is because of the love and commitment that is shared with the partner. Sternberg (in Taylor, dkk, 2009), explained that love has three main components, namely intimacy, passion and commitment. This study aims to determine whether there are differences in intimacy, passion and commitment in married women judging from length of marriage. The theory used to explain intimacy, passion and commitment in this study is the Triangular Theory love proposed by Sternberg (1986). This study was conducted at 402 married women. The sampling technique used was purposive sampling. Data collection devices are questionnaire, in the form of the triangular theory of love scale (STLS) adapted by the authors, with the reliability of the scale is 0.956. The results of the data analysis with the Kruskal Wallis technique, obtained value of Asymp. Significance is 0.026 (p < 0.05). The results of the data analysis show that there is a significant differences of intimacy, passion and commitment in married women judging from the length of marriage.


2020 ◽  
Vol 7 (8) ◽  
pp. 1439
Author(s):  
Basyasyatul Hanafiyah ◽  
Noven Suprayogi

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV


2020 ◽  
Vol 1 (01) ◽  
pp. 51-66
Author(s):  
Asprilla Aqmarina

Cohesive devices in a piece of writing serve to unify sentences within a text. Building upon Halliday and Hasan’s (1976) Cohesion in English, this study aimed to identify and classify cohesive devices and also to discover the effects of cohesion overuse and underuse found in synopsis writings written for Book Report 1 and Book Report 2 assignment. The data were collected from 40 synopsis writings produced by the 4th and 5th semester students of English Study Program of Universitas Gadjah Mada. The data analysis applied a qualitative method and the data collection used purposive sampling technique. The findings showed that reiteration was the most prominently used type and followed by reference, conjunction, and collocation with the frequency 2,193 (56.94%), 1,405 (36.48%), 64 (2.92%), and 252 (6.54%) times respectively. Other types with low occurrences were elliptical and substitutional cohesion that occurred 3 (0.078%) and 2 (0.051%) times respectively. In some cases, students tended to overuse and underuse cohesive devices. In terms of cohesion overuse, in some cases, the use of reiteration leading to lexical redundancy and monotonous sentences. And in cohesion underuse, the lack of using personal reference and temporal conjunction yielding ineffective and less cohesive sentences. Keywords: Cohesive Devices; Discourse Analysis; Synopsis Writings.


2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Listiana Muji Rahayu ◽  
Supawi Pawenang ◽  
Kartika Hendra Titisari

The research purpose was determined the effect of renumeration, obedience to the rules, and motivation to the performance of teachers of SMK Negeri 1 Sukoharjo. The research type is explanatory research. The research population are teacher of SMK Negeri 1 Sukoharjo. Sampling technique was used purposive sampling technique. Data collection was used questionnaires. Data analysis techniques were used statistical analysis including of multiple linear tests, F-test, and t-test. The research results showed that 1) remuneration has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 2) obedience to the rules has no significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 3) motivation has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 4) remuneration, obedience to the rules, and motivation simultaneously has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo. Keywords: renumeration, obedience to the rules, motivation, performance


2020 ◽  
Vol 12 (01) ◽  
pp. 42
Author(s):  
Yolanda Miranti ◽  
Yuliana Yuliana

Abstract This study began with observations during the pre-study of guests staying at the Prince Beach Hotel in Padang. It was found that there were problems with the needs of guests who were not properly met so that guests were dissatisfied, including those who complained about room facilities that were experiencing a lot of damage that were considered less provide comfort for guests. This study aims to analyze the effect of room facilities on guest satisfaction staying at the Prince Beach Hotel Padang. This type of research is classified as quantitative research with a causal associative approach. The study population was individual guests who stayed overnight with an average monthly rate of 1,707 people. The research sample of 95 using purposive sampling technique. Data collection is done by distributing questionnaires using a Likert scale that has been tested for validity and reliability. Data analysis using simple linear regression with SPSS version 16.00. The results showed that: room facilities were classified as good (73.7%), and guest satisfaction was classified as good (61.05%). R square values ​​were obtained (10.3%), and the significance was 0.002 <0.05. This means that the influence of room facilities on guest satisfaction by 10.3% while 89.7% is influenced by other factors. Keywords: Room Facilities, Guest Satisfaction


2018 ◽  
Vol 9 (2) ◽  
pp. 92
Author(s):  
Rio Putra Sagita ◽  
NRA. Candra DA

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>This study examines the film “</em><em>Aach…Aku Jatuh Cinta” (Aach...I Fall in Love). This study aims to find out the visualization of the setting as a timepiece in the film “Aach…Aku Jatuh Cinta” through the size of the image. The type of research used is descriptive qualitative research. The selection of samples in this study was carried out by purposive sampling technique. Data collection is done by observation and interviews, while data analysis is done through the stages of data reduction, data presentation, and drawing conclusions and verification. Research focuses on setting as a timepiece visualized in the film “Aach…Aku Jatuh Cinta” through the size of the image. The results of the research of “Aach…Aku Jatuh Cinta” show the time settings are divided into three sequences, the settings that appeared in 1970, 1980 and 1990.</em></p><p><em>Keywords : visualization, setting, movie, and "Aach...Aku Jatuh Cinta".</em></p><h1> </h1><p align="center"><strong>ABSTRAK</strong></p><p>Studi ini mengkaji film <em>Aach<strong>…</strong>Aku Jatuh Cinta</em>. Penelitian ini bertujuan untuk mengetahui visualisasi <em>setting</em> sebagai penunjuk waktu  dalam film  <em>Aach<strong>…</strong>Aku Jatuh Cinta </em>melalui ukuran gambar. Metode penelitian  yang digunakan adalah penelitian kualitatif deskriptif. Pemilihan sampel pada penelitian ini dilakukan dengan teknik <em>purposive sampling. </em>Pengumpulan data yang dilakukan dengan observasi dan wawancara, sedangkan untuk analisis data melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi. Penelitian fokus pada<em> setting </em>sebagai penunjuk waktu yang divisualisasikan dalam film  <em>Aach<strong>…</strong>Aku Jatuh Cinta</em> melalui ukuran gambar. Hasil penelitian film <em>Aach<strong>…</strong>Aku Jatuh Cinta </em>menunjukkan <em>setting</em> waktu dibagi dalam tiga sekuen, <em>setting</em> yang muncul pada tahun 1970, 1980 dan 1990-an.</p><p>kata kunci : visualisasi, setting, film, dan Aach...Aku Jatuh Cinta.</p><h1> </h1>


2020 ◽  
Vol 4 (2) ◽  
pp. 120-127
Author(s):  
Rizki Ahdiaryani ◽  
Alwi Alwi

This study aims to determine and analyze the ratio of profitability ratios using the ROE ratio at PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. This type of research is a comparative study, with the research sample is the annual financial statements for the last 9 years from 2010 to 2018. The sampling technique used was purposive sampling. Data collection uses observation, documentation and heritage studies. The data analysis method used is the t-test separated variant test and also using the SPSS program. From the results of the t-test separated variant test with the help of the SPSS program, the calculated t value of 1.971 was obtained. If compared between the value of tcount with ttable, then tcount is smaller than ttable (1,971 2,120). The results of this study concluded that there were differences in profitability ratios between PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. Keywords: Profitability Ratio, ROEPenelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan rasio profitabilitas dengan menggunakan rasio ROE pada PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk. Jenis penelitian yang digunakan adalah penelitian komparatif, dengan sampel penelitian adalah laporan keuangan tahunan selama 9 tahun terakhir dari tahun 2010 sampai tahun 2018. Teknik sampling yang digunakan adalah purposive sampling. Pengumpulan data menggunakan observasi, dokumentasi dan studi pusaka. Metode analisis data yang digunakan adalah uji t-test separated varian dan juga dengan menggunakan program SPSS. Dari hasil uji t-test separated varian dengan bantuan program SPSS maka diperoleh nilai t hitung sebesar 1,971. Jika di bandingkan antara nilai thitung dengan ttabel, maka thitung lebih kecil dari ttabel (1,9712,120). Hasil dari penelitian ini menyimpulkan bahwa ada perbedaan rasio profitabilitas antara PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk.Kata Kunci : Rasio Profitabilitas, ROE


2020 ◽  
Vol 30 (2) ◽  
pp. 293
Author(s):  
Gede Rudi Harta Pratama Giri ◽  
Ni Luh Supadmi

The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information. Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.


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