Hasil Pencarian  ::  Simpan CSV :: Kembali

"The purpose of the study was to compare the nutritional status of children receiving supplementary food from the high and low performing health centers in East Sumba District, Indonesia.

Assessment of all 15 health centers was the first stage to determine the performance level using input output process approach, and 568 selected households from two performance categories was the second stage to investigate nutritional status. A Scoring system was used to determine the performance level, and anthropometry was used to assess nutritional status. SPSS 10.0 and Epilnfo 6.04b were used for data analyses. The study was conducted from February to March 2001.

All input-process-output and personnel capability variables between the two performance levels were significantly different. The supplementary feeding package fulfilled optimally the standard requirement, but the method and frequency of distribution did not The prevalence of malnutrition was significantly different between the two performance levels.

Lack of transportation and small number of personnel might have influenced the improper nutrition service management."

"Unit link adalah sebuah produk hybrid menggabungkan asuransi dan investasi. Perusahaan asuransi unit link memiliki dua aktivitas yaitu jasa pertanggungan dan jasa pengelolaan investasi. Berdasarkan studi kasus dari Putusan Pengadilan Pajak, terjadi sengketa apakah jasa asuransi unit link terkena Pajak Pertambahan Nilai PPN atau tidak. Ada perbedaan pendapat antara Direktorat Jenderal Pajak DJP dengan perusahaan asuransi dan juga antara Majelis Hakim dengan Majelis Hakim lainnya. Menurut DJP jasa asuransi unit link mengandung jasa pengelolaan investasi sehingga dikenakan PPN, sedangkan perusahaan asuransi berpendapat, jasa pengelolaan investasi adalah satu kesatuan sebagai jasa asuransi yang tidak dikenakan PPN. Metode dalam penelitian ini merupakan analisis deskriptif berupa studi kasus. Analisis perlakuan PPN jasa asuransi unit link dilakukan dengan wawancara terhadap perusahaan asuransi, Asosiasi Asuransi Jiwa Indonesia, Otoritas Jasa Keuangan, DJP, Widyaiswara dan tenaga ahli di bidang perpajakan serta dikaitkan dengan peraturan perpajakan dan sebagian Putusan Pengadilan Pajak. Hasilnya adalah semua pihak sepakat bahwa jasa pertanggungan tidak terutang PPN, sedangkan jasa pengelolaan investasi terjadi perbedaaan pendapat. Analisis juga dilakukan terhadap penghitungan Dasar Pengenaan Pajak PPN terhadap jasa pengelolaan investasi unit link yaitu berdasarkan biaya pengelolaan investasi yang dibebankan kepada nasabah dan biaya top up investasi.

---

Unit link is a hybrid product combining insurance and investment. Unit link insurance companies have two activities, insurance services and investment management services. Based on a case study of Tax Court Decision, there is a dispute whether the unit linked insurance services are in terms of Taxable Services that imposed Value Added Tax VAT or not. There is a difference of opinion between the DGT Directorate General of Taxation with the insurance company and also between the Judges with other Judges. According to DGT unit link insurance services contain investment management services that is imposed VAT, while insurance companies argue, management service is one unity as an assurance service that is not imposed VAT. The method in this research is descriptive analysis in the form of case study. Analysis of VAT treatment of unit link insurance services by analyzing interview with insurance company, association of insurance company, Financial Services Authority, DGT, taxation lecturer and tax expert . The results is that all parties agree that the insurance services are not subject to VAT, while the investment management services occur different opinions. The analysis is also carried out on the calculation of the VAT Tax Implementation Basis on unit link investment management service is the replacement price based on the investment management fee charged to the customer and the top up charge of the investment. "