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"In order to anticipate fluctuative of rupiah currency over foreign currency that cause of instability between revenue with cost so government issue the policy of revaluation of fixed assets in which the policy is the option for the company. The writer is interested to analyst factors that influence company's interest to implement revaluation of company fixed assets (Cases Study at Foreign Investment Tax Service Office Two). Fixed asset is noted as amount as its acceptance price (historical cost). Revaluation of fixed asset is activity to reevaluate an asset in order the attached value in financial statement can represent the appropriate value with value when the fixed asset is reevaluated. Over the more value difference of revaluation of fixed asset is object of income tax.Type analysis of this paper is descriptive analyst, and data is collected through interview -with the officers of the Directorate General of Tax, Tax Consultants, Taxpayers that are registered with Foreign Investment Tax Service Office Two. Obtaining of seconder data is implemented on the library, laws regulation of tax, etc.The study result shows that there are some positive and negative factors that influences company's interest to reevaluate its fixed assets, one of positive faders is using loss compensation, increasing financial statement performance, lessen firm income tax, there is projection of profit and lost, give share bonus without deposit the capital and company's plan to do merger, consolidate and expand of the business. Meanwhile the negative factors is the existence of Final Income Tax amount of 10%, there is an additional sanction of Final Income Tax over assets that have not taken over before its usage period is finish and because of existence of tax administration. Revaluation of fixed assets that implemented by Taxpayers at Foreign Investment Tax Service Office Two have given optimal result for company. It is needed the further regulation on Chapter 18 article (1) of the existing Law of income Tax and there is revision over Chapter 4 article (1) letter g numeric 5 and adjusted with Chapter 4 article (1) letter g numeric 3. Decreasing tariff of Final Income Tax over the more value differences of revaluation to attract company's interest to implement its fixed assets revaluation."

"Melakukan hubungan seksual di luar pernikahan adalah melakukan hubungan fisik dalam bentuk persetubuhan antara laki-laki dan perempuan di luar perkawinan yang tidak sesuai dengan ketentuan hukum dan ajaran agama. Tindakan melakukan hubungan seksual di luar pernikahan akan diukur dari tingkat kecenderungan melakukan hubungan seksual di luar pernikahan. Dalam penelitian ini, faktor-faktor yang akan diperhitungkan sebagai faktor-faktor yang mempengaruhi tingkat kecenderungan melakukan hubungan seksual di luar pernikahan adalah tingkat pendidikan, usia, pekerjaan, jabatan, penghasilan, status pernikahan, status pernikahan orang tua, gaya hidup, tingkat kebebasan bergaul, pernah patah hati atau tidak, mempunyai masalah finansial atau tidak, tingkat kejenuhan, self image, need for acceptance, tingkat kepuasan hidup, tingkat berahi, dan tingkat kerohanian. Dengan menggunakan metode CHAID akan direduksi faktor-faktor yang diduga signifikan mempengaruhi tingkat kecenderungan melakukan hubungan seksual di luar pernikahan dan juga profil orang-orang yang memiliki tingkat kecenderungan tinggi melakukan hubungan seksual di luar pernikahan. Kemudian faktor-faktor tersebut akan diperiksa dengan metode perbandingan dua model regresi. Selain itu, akan dilihat juga apakah faktor-faktor tersebut berbeda antara pria dan wanita. Dari hasil penelitian diperoleh bahwa faktor-faktor yang signifikan mempengaruhi tingkat kecenderungan melakukan hubungan seksual di luar pernikahan adalah tingkat kerohanian, tingkat kebebasan bergaul, tingkat berahi, dan tingkat pendidikan. Faktor-faktor yang mempengaruhi tingkat kecenderungan melakukan hubungan seksual di luar pernikahan antara pria dan wanita berbeda. Tingkat pendidikan mempengaruhi tingkat kecenderungan melakukan hubungan seksual di luar pernikahan pada wanita, sedangkan pada pria tidak mempengaruhi.

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Fornication is sexual intercourse between two people who are not married to each other. Fornication will be measured from the level of tendency of fornication. In this study, the factors which be used as factors that influence the level of tendency of fornication are the level of education, age, occupation, income, marital status, parental marital status, life style, level of free sex, broken heart, financial problem, level of burnout, self image, need for acceptance, level of life satisfaction, level of desire, and spirituals level. The significant factors that influence the tendency of fornication will be searched by CHAID Method. In addition, the significant factors on men and women will be compared using the comparing two regression method. The result showed that the significant factors that influence the tendency of fornication are spiritual level, the level of free sex, the level of libido, and level of education. Factors that influence the tendency of fornication between men and women are different. The level of education affects the tendency of fornication in women, whereas in men does not affect.

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"Instagram merupakan sebuah platform media sosial popular dengan banyak fitur telah menjadi media pemasaran yang penting khususnya untuk hotel. Penelitian ini dilakukan dengan tujuan untuk menjelaskan perilaku konsumen terhadap pemasaran melalui Instagram termasuk faktor dan pengaruhnya. Penelitian ini menggunakan model integrasi antara pemasaran dan psikologi sosial pada Instagram. Data dikumpulkan melalui survey online dimana responden diminta untuk mengunjungi Instagram Hotel dan kemudian menyelesaikan survey. Structural Equation Model (SEM) digunakan untuk menguji model penelitian. Hasil dari penelitian ini adalah Compliance sebagai bagian dari psikologi sosial bukan merupakan faktor untuk menjelaskan sikap terhadap Instagram Hotel. Identification dan Internalization menjadi faktor yang dapat mempengaruhi sikap terhadap Instagram Hotel. Intensi untuk melakukan pemesanan hotel dan intensi untuk menyebarkan e-WOM merupakan hasil dari pemasaran pada Instagram. Penelitian ini merupakan panduan bagi hotel untuk menciptakan strategi marketing melalui Instagram dengan menciptakan nilai bagi konsumen daripada memberikan reward sehingga akan muncul intensi untuk melakukan pemesanan hotel dan intensi menyebarkan e-WOM sebagai hasil dari pemasaran. Penelitian ini diharapkan berkontribusi menjadi literatur tentang efektifitas pemasaran melalui Instagram di Industri perhotelan.

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Instagram, a popular global mobile photo and video sharing platform with variety of features has become an important marketing tools especially for hotel. These paper aim to examine the consumer behavior model toward marketing on Instagram including factors and impact. This study expressed the integrated model between marketing and social psychology theories through Instagram Hotel. Data have been collected via a structural online survey which respondent expected to visit the live Instagram Hotel then fill out the survey. Structural equation model (SEM) has been used to test the model. The result of this study is Compliance as a part of social psychology hasnt strong affected for attitude toward Instagram rather than Identification and Internalization. On the other side, Hotel Booking Intention and Intention of e-WOM is impact from marketing. This study provided guidelines for hotel marketers to create marketing strategy through Instagram with considering how to create value for customer rather than impress customer with giving reward. Intention to purchase and e-WOM are impact of marketing definitely, however it would be starting with strategic approach that is by creating interactive ways (attractive photos and videos) by utilizing variety of Instagram features. The study contributes to become knowledge about Instagram marketing effectiveness in hospitality industry."