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Abstrak :
Penerimaan pajak memegang peranan yang besar dalam Anggaran Pendapatan dan Belanja Negara (APBN). Kontribusi penerimaan pajak terhadap penerimaan dalam negeri mengalami kenaikan secara terus menerus, bahkan tahun 1999/2000 mencapai 77,61%. Penerimaan tersebut berasal dari berbagai jenis pajak, salah satunya adalah Pajak Pertambahan Nilai (PPN). Apabila dibandingkan dengan penerimaan dan Pajak Penghasilan (PPh), maka penerimaan dari PPN memang kalah besar, tetapi penerimaan dari PPN mengalami kenaikan terus-menerus bahkan disaat krisis. Sementara itu penerimaan dari PPh mengalami penurunan saat krisis melanda Indonesia. Pajak Pertambahan Nilai (PPN) merupakan salah satu jenis Pajak tidak langsung yang dalam pemungutannya melibatkan pihak ketiga sebagai pemungut. Bukti pemungutan pajak yang dilakukan oleh pihak ketiga adalah Faktur Pajak. Oleh karena itu, Faktur Pajak merupakan bukti penting dalam mekanisme PPN. Namun, masih dijumpai adanya Faktur Pajak Fiktif dalam sistem perpajakan Indonesia. Tesis ini disusun dengan tujuan untuk menganalisis perlakuan perpajakan terhadap Faktur pajak Fiktif. Untuk mencapai tujuan tersebut metode penelitian yang digunakan adalah metode deskriptif kualitatif dan studi kasus pada PT"X". Dari hasil penelitian dapat diperoleh gambaran modus operandi Faktur Pajak Fiktif yang diduga melibatkan PT "X". Dalam Undang-Undang perpajakan terdapat tanggung jawab renteng artinya pengguna Faktur Pajak ikut bertanggung jawab terhadap keabsahan Faktur Pajak yang diterbitkan penerbit. Hal tersebut menyebabkan baik penerbit maupun pengguna dapat dianggap melakukan tidak pidana perpajakan dan menanggung semua risikonya, jika Faktur Pajak yang ada ternyata bermasalah atau fiktif Hal itulah yang dianggap tidak adil karena ada kemungkinan pengguna merupakan korban dari sindikat Faktur Pajak Fiktif, sehingga yang bersangkutan mengalami dua kali kerugian. Saran yang diberikan adalah menjalin kerjasama yang baik antara KPP pengguna dan KPP penerbit. Selain itu hares dimungkinkan dalam Undang-undang untuk mengarahkan pengamatan, pemeriksaan, dan penyidikan lebih kepada penerbit dan mengetatkan seleksi permohonan Nomor Pengukuhan Pengusaha Kena Pajak sehingga semua kecurangan dapat dideteksi lebih cepat.

Abstrak :
Most Javanese manuscript illustrations of narrative poems and (pseudo)-historical chronicles (babad) depict only one part of the natural world: animals. Animals are portrayed in relation to the characters in the text they illustrate. Some illustrated Javanese manuscripts are discussed below in relation to the way in which they illustrate the natural world: these are the fictive narrative poems Serat Selarasa, Serat Panji Jayakusuma, Serat Asmarasupi, Serat Jayalengkara Wulang, and Serat Damar Wulan, and the poetic (pseudo)-historical chronicle Babad Perang Demak. It appears from the illustrations in the manuscripts discussed that in the narrative poems the wayang style is preferred and they depict animals differently from the babad for which the wayang-style is not used and whose illustrations tend to be more “realistic”. The focus in the narrative poems discussed here is on serpents, crocodiles, and elephants, and in the babad on all the animals featured.

Abstrak :
[ABSTRAK
Hubungan manusia dengan binatang dari waktu ke waktu mengalami perubahan. Pada masa berburu dan meramu, binatang dipandang sebagai sumber makanan dan sandang, namun ketika manusia berhasil mendomestikasi binatang, lambat laun mereka dijadikan sebagai binatang peliharaan. Binatang yang paling umum dijadikan peliharaan adalah anjing, kucing dan burung. Tujuan penelitian ini menggambarkan aspek sosial budaya hubungan manusia dengan binatang dari waktu ke waktu, menganalisa dinamika perubahan yang melatar belakangi pengintegrasian dan peran reptil dalam rumah tangga serta mengkontekstualisasikan makna baru tentang kekerabatan multispesies. Penelitian ini merupakan penelitian kualitatif yang menggunakan metode pengamatan terlibat dan wawancara mendalam di keluarga pecinta reptil. Hasil penelitian ini menunjukkan adanya perubahan cara pandang terhadap reptil yang mempunyai image menyeramkan dalam masyarakat, ternyata dapat dijadikan sebagai binatang peliharaan, bahkan dianggap sebagai part of family di keluarga pecinta reptil. Kesimpulan penelitian ini adalah dengan adanya interaksi yang intens antara manusia dengan reptil telah menimbulkan keterikatan emosi yang dalam, sehingga memunculkan makna baru dalam keluarga pecinta reptil bahwa peran reptil bukan sebatas binatang peliharaan saja namun telah dianggap sebagai kerabat manusia.

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ABSTRACT
Relationships between human and animals always change everytime. First time, animals seen as source of food and clothing but when the human succesfully to domesticated animals, they are use as pets. The most common pets are dogs, cats and birds. The purpose of this research was to describe sociocultural aspects between human-animals relationships from time to time, analyze process to integration of reptiles in the household, and contextualizes new meaning of kinship multispecies. This research is a qualitative case study, using participant observation and in depth interview with family reptile lovers. Results of this study showed reptiles that have scary animal in society can be used as pets, seems like dog, cat and birds, even they are as part of the family in family reptile lovers. Conclusion of this research is intention of interaction between human and reptiles has give deep emotion, so it brings a new meaning in family reptile lovers that reptiles not just only pets but they are as a kin.;Relationships between human and animals always change everytime. First time, animals seen as source of food and clothing but when the human succesfully to domesticated animals, they are use as pets. The most common pets are dogs, cats and birds. The purpose of this research was to describe sociocultural aspects between human-animals relationships from time to time, analyze process to integration of reptiles in the household, and contextualizes new meaning of kinship multispecies. This research is a qualitative case study, using participant observation and in depth interview with family reptile lovers. Results of this study showed reptiles that have scary animal in society can be used as pets, seems like dog, cat and birds, even they are as part of the family in family reptile lovers. Conclusion of this research is intention of interaction between human and reptiles has give deep emotion, so it brings a new meaning in family reptile lovers that reptiles not just only pets but they are as a kin.;Relationships between human and animals always change everytime. First time, animals seen as source of food and clothing but when the human succesfully to domesticated animals, they are use as pets. The most common pets are dogs, cats and birds. The purpose of this research was to describe sociocultural aspects between human-animals relationships from time to time, analyze process to integration of reptiles in the household, and contextualizes new meaning of kinship multispecies. This research is a qualitative case study, using participant observation and in depth interview with family reptile lovers. Results of this study showed reptiles that have scary animal in society can be used as pets, seems like dog, cat and birds, even they are as part of the family in family reptile lovers. Conclusion of this research is intention of interaction between human and reptiles has give deep emotion, so it brings a new meaning in family reptile lovers that reptiles not just only pets but they are as a kin., Relationships between human and animals always change everytime. First time, animals seen as source of food and clothing but when the human succesfully to domesticated animals, they are use as pets. The most common pets are dogs, cats and birds. The purpose of this research was to describe sociocultural aspects between human-animals relationships from time to time, analyze process to integration of reptiles in the household, and contextualizes new meaning of kinship multispecies. This research is a qualitative case study, using participant observation and in depth interview with family reptile lovers. Results of this study showed reptiles that have scary animal in society can be used as pets, seems like dog, cat and birds, even they are as part of the family in family reptile lovers. Conclusion of this research is intention of interaction between human and reptiles has give deep emotion, so it brings a new meaning in family reptile lovers that reptiles not just only pets but they are as a kin.]