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"Faktur Pajak berbentuk elektronik merupakan Faktur Pajak yang secara bertahap telah dikembangkan dengan memanfaatkan kemajuan teknologi berbentuk elektronik. Penelitian ini dilakukan untuk menyajikan sebuah gambaran mengenai impelementasi tata cara pembuatan dan pelaporan Faktur Pajak berbentuk elektronik terutama pada berdasarkan KEP-136/PJ/2014. Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif. Pengumpulan data dilakukan melalui studi kepustakaan dan wawancara mendalam.Hasil dari penelitian ini menunjukkan bahwa, ditinjau dari Content of Policy, jenis manfaat dan kemudahan yang dihasilkan dengan adanya kebijakan ini telah dirasakan oleh PKP yang telah diwajibkan membuat Faktur Pajak berbentuk elektronik, antara lain dalam hal pembuatannya, terdapatnya QR Code sebagai pengganti tanda tangan basah dan PKP dapat mengajukan permohonan nomor seri Faktur Pajak secara online melalui website DJP atau melalui aplikasi e-Faktur.Sedangkan, ditinjau dari Context of Implementation, implementasi Kebijakan Tata Cara Pembuatan dan Pelaporan Faktur Pajak Berbentuk Elektronik masih memiliki beberapa permasalahan, antara lain dalam pemberitahuan sosialisasi dan penetapan, PKP merasakan penyampaianpenyampaian tersebut dilakukan dalam kurun waktu yang berdekatan, masih banyaknya kendala terkait teknis aplikasi membutuhkan perbaikan dari pihak DJP, serta respon dari pihak DJP pun yang menyediakan Contact Center masih dinilai kurang menanggapi pertanyaan-pertanyaan yang diajukan oleh PKP.

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Electronic tax invoice is a tax invoice that has been gradually developed by utilizing technological advances in electronic form. This research was conducted to provide an overview of the implementation of publishing and reporting procedure of electronic tax invoice based on the KEP-136/PJ/2014. This research used a qualitative approach with descriptive research purposes. Data collected through the study of literature and in-depth interviews.

The results of this study show that, from the view of Content of Policy, types of benefits produced in the presence of this policy has been felt by PKP which has required to make a Tax Invoice in electronic form, such as in the publishing, the presence of a QR Code in lieu of a wet signature and PKP can apply for a Tax Invoice serial number online through the DGT website or through e-Invoicing.

Meanwhile, from the view of the Context of Implementation, Regulation of Publishing and Reporting Procedure of Electronic Tax Invoice still have some problems, among others, in the notice of socialization and determination, PKP feel the notification is done within the adjacent, there are still many technical problems related to applications requiring maintenance from the DGT, and the response of the DGT who provides contact center is still considered less respond to the questions raised by the PKP."

"Seng oksida (ZnO) pada skala nano banyak diteliti karena potensinya sebagai bahan semikonduktor untuk sel surya tersensitasi zat pewarna. Dalam penelitian ini ZnO nanostruktur telah disintesis mengunakan metode presipitasi dengan penambahan asam sitrik (C6H8O7) sebagai agen pembentuk. Dengan variasi rasio ZnO terhadap asam sitrik (1:1, 2:1, 4:1) dan temperatur kalsinasi (150, 200, 400°C) dilihat efeknya terhadap struktur dan kristalinitas. Dengan bantuan XRD, UV-Vis dan SEM data kristalinitas, ukuran kristalit, struktur dan sifat optik material teramati. Hasil penelitian menunjukan partikel ZnO yang terbentuk berada pada rentang ukuran 19.8 - 30.8 nm dengan nilai energi celah pita terendah 3.15 eV berstruktur sperikal bercampur batangan pada rasio 4:1 dan kalsinasi 400°C. Nilai tersebut memungkinan partikel yang tersintesis untuk diaplikasikan pada devais panel surya tersensitasi zat pewarna.

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Zinc Oxide (ZnO) on nano scale was vastly investigated due to its potential as a semiconductor material in dye sensitized solar cell application. In this current research ZnO nanostructure was synthesized using simple precipitation technique with addition of citric acid as capping agent. Various ratios of ZnO and C6H8O7 elaborated 1:1, 2:1, 4:1and calcination temperature of 150, 200, and 400°C were used to investigate the effect of those parameter towards the ZnO structure and crystallinity. By using XRD, SEM, and UV-Vis Spectroscopy the nanostructure characteristics were determined, therein including nanocrystallite size, crystallinity, and optical properties. The results showed that ZnO nanostructure was formed as spherical and rods in the range 19.8 - 30.8 nm and the lowest band gap energy 3.15 ev obtained under condition of ratio 4:1 and calcined at 400°C. Considering the obtained characteristics, the ZnO nanostructures in this study are possible for dye sensitized solar cell application."

"Zinc oxide (ZnO) nanoparticles have been investigated in depth, due to their potential as a semiconductor material in dye sensitized solar cell applications. In this current research, ZnO nanostructure was synthesized using a simple precipitation technique with the addition of citric acid (C6H8O7)as the capping agent. Various ratios of ZnO and citric acid were prepared, i.e. 1:1, 2:1, 4:1 and calcination temperatures of 150 and 400°C were used to investigate the effect of those parameters on the ZnO nanostructure and its crystallinity. The nanostructure characteristics, i.e. nanocrystallite size, crystallinity, and optical properties were determined by using x-ray diffraction (XRD), scanning electron microscopy (SEM), and ultra-violet visible (UV-Vis) spectroscopy, respectively. The investigation results showed that ZnO nanostructure was formed as spherical shapes and rods in the range of 19.8–30.8 nm with the lowest band gap energy (Eg) of 3.15 eV obtained under conditions of a 4:1 ratio and calcined at 400°C. Considering nanostructural characteristics, the ZnO nanostructures in this study would be suitable for application as a semiconductor oxide layer in a dye sensitized solar cell."