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"Technological area grows very fast especu\iallly at information technology. Web become one of the technological activator media.In this time information could get very fast on web, and presented information on page web progressevely easy tu update,this matter because nearly from of server-side function...."

"Age Factor in Learning Dutch: A Psycholinguistics Study About Children in Comparison with AdultsThis study is focused on age factor in learning Dutch by children age 9 - 14 years en adults age 18 - 21 years. The problems that are analyzed are not only those of learning Dutch as a foreign language (L2), but also psychological problems. For that reason the study of age factor in learning Dutch as L2 is related with a psychological study of children in comparison with adults. To analyze the learning of Dutch as a L2 by children and adults is used an experimental method of analysis: observation in artificial condition, in which the condition is created by the analyst. Thus, the experimental analysis is an analysis that is made by manipulation and control of the objects of the analysis. The subject of the analysis is determined by the use of Dutch grammatical rules as Verb Final en Inversie, because these are grammatical characteristics of the Dutch language that are not used in other foreign languages. The study find out that the adults have better results than the children on behalf of the way of learning the language, which method is used in learning L2, for example cognitive maturity and cognitive activity. Also adults are more aware in correcting mistakes in L2."

"Penelitian ini membahas mengenai pelaksanaan ketentuan PPh final bagi wajib pajak yang usaha pokoknya melakukan pengalihan hak atas tanah dan/atau bangunan, permasalahan-permasalahan yang muncul dan upaya yang dilakukan untuk mengatasi permasalahan tersebut. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif melalui studi kasus yang terjadi di PT X. Hasil penelitian menyarankan kepada PT X untuk menghitung penghasilan lain-lain sesuai dengan ketentuan PPh badan dan final sesuai jenis penghasilannya, PT X harus menyetorkan PPh sesuai dengan nilai transaksi dan disetor saat pembayaran dari pembeli, dan PT X memilih alternatif upaya yang dilakukan dalam kasus tanah yang dikembangkan bukan milik atau atas nama PT X.

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The focus of this study is implementation of final income tax procedure for tax payer which its core business in transferring of land and/or building, some problems which often occurred, and he way to solve the problems. This research is qualitative descriptive interpretive through case study in X company. The researches suggests X company to count other income based on corporate income tax and final procedure, they should pay tax payable as some as the amount in transaction, deposit just in time when paid form costumer occurred, and they should choose another alternative ways in case land are built but not by name of X company in the lands document."

"Penelitian ini bertujuan untuk menganalisis persepsi mikro, kecil, danusaha menengah (UMKM) untuk penerbitan Peraturan Pemerintah Nomor 23 Tahun 2018 yang dilihat dari aspek keadilan, kepastian, kemudahan, dan ekonomi. Penelitian ini dilakukan terhadap pelaku sektor UMKM yang terdaftar sebagai Wajib Pajak di KPP Pratama Jakarta Tanah Abang Dua dengan total 64 responden. metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Berdasarkan hasil penelitian, disimpulkan bahwa lebih dari 50% responden setuju dengan peraturanHal ini telah memenuhi aspek keadilan, kepastian, kenyamanan, dan ekonomi. Persepsi Pelaku UMKM diukur berdasarkan karakteristik wajib pajak dan tingkat literasi akuntansi untuk mengetahui apakah faktor-faktor ini mempengaruhi kepatuhan Pembayar pajak. Hasil penelitian memberikan implikasi praktis bahwa meskipun peraturan memenuhi aspek pemungutan pajak, fiskus tetap harus melakukan upaya agar peraturan ini lebih efektif, seperti meningkatkan sosialisasi pajak. Selain itu, ada implikasi teoretis yang menunjukkan bahwa Peraturan Pemerintah Nomor 23 Tahun 2018 membuktikan teori dugaan pajak rezim, di mana perpajakan diterapkan dalam ekonomi di mana pelakunya masihmemiliki keterbatasan kemampuan dalam hal administrasi dan pembukuan. Peraturan Ini merupakan insentif yang disesuaikan dengan karakteristik UMKM, dengan tujuan meningkatkan kepatuhan pajak.This study aims to analyze the perception of micro, small, andmedium-sized enterprises (MSMEs) for the issuance of Government Regulation Number 23 of 2018 which is seen from the aspects of justice, certainty, convenience, and economy. This research was conducted on MSME sector actors who were registered as taxpayers at KPP Pratama Jakarta Tanah Abang Dua with a total of 64 respondents. The method used in this research is descriptive quantitative method. Based on the results of the study, it was concluded that more than 50% of respondents agreed with the regulations This has fulfilled the aspects of justice, certainty, convenience, and economy. Perceptions of MSME actors are measured based on the characteristics of taxpayers and the level of accounting literacy to determine whether these factors affect taxpayer compliance. The results of the study provide practical implications that even though the regulation fulfills the tax collection aspect, the tax authorities still have to make efforts to make this regulation more effective, such as increasing tax socialization. In addition, there are theoretical implications which show that Government Regulation Number 23 of 2018 proves the theory of alleged tax regimes, where taxation is applied in an economy where the perpetrators are stillhave limited ability in terms of administration and bookkeeping. This regulation is an incentive tailored to the characteristics of MSMEs, with the aim of increasing tax compliance."

"Penelitian ini mengkaji urgensi pengaturan pencegahan penghindaran pajak atas potensi penyalahgunaan tarif Pajak Penghasilan (PPh) Final bagi Usaha Mikro dan Kecil (UMK). Struktur penerimaan negara yang di dominasi oleh Penerimaan Pajak khususnya pajak Penghasilan yang menggunakan sistem self-assessment telah memberi peluang penghindaran pajak, termasuk melalui manipulasi status UMK untuk menikmati tarif PPh Final. Penelitian ini menggunakan metode doktrinal untuk menganalisis celah hukum yang ada. Hasil penelitian menunjukkan bahwa meskipun kebijakan PPh Final bertujuan mendukung UMK, terdapat celah hukum yang dapat dimanfaatkan oleh Wajib Pajak yang tidak berhak sehingga menyebabkan kerugian penerimaan negara dan ketidakadilan sistem perpajakan. Dalam rangka mencegah hal ini, diperlukan pengaturan tambahan yang memperkuat mekanisme pengawasan dan menutup celah hukum. Penelitian ini merekomendasikan penerapan prinsip keadilan distributif, kepastian hukum, dan kesejahteraan untuk merancang kebijakan perpajakan yang adil dan berkelanjutan. Penelitian menunjukkan pentingnya Pengawasan, Peningkatan Edukasi dan Sosialisasi Pph Final serta pembentukan instrumen hukum yang efektif untuk memastikan tarif PPh Final hanya dimanfaatkan oleh UMK yang berhak, guna meningkatkan kepatuhan pajak dan mengoptimalkan penerimaan negara melalui Perluasan Konsep Hubungan Istimewa dan Penerapan Pembukuan Keuangan bagi seluruh Wajib Pajak.

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This study examines the urgency of regulating tax avoidance prevention in response to the potential misuse of Final Income Tax (PPh) rates for Micro and Small Enterprises (MSEs). The structure of state revenue, dominated by Tax Revenue, particularly Income Tax using a self-assessment system, has created opportunities for tax avoidance, including through the manipulation of MSE status to benefit from Final Income Tax rates. This research employs a doctrinal approach to analyze existing legal loopholes. The findings reveal that while the Final Income Tax policy aims to support MSEs, there are legal loopholes that can be exploited by ineligible taxpayers, leading to revenue loss for the state and injustices within the tax system. To prevent this, additional regulations are needed to strengthen oversight mechanisms and close legal loopholes. This study recommends the application of distributive justice principles, legal certainty, and welfare in designing equitable and sustainable tax policies. It highlights the importance of enhanced supervision, education, and socialization of the Final Income Tax policy, as well as the development of effective legal instruments to ensure that Final Income Tax rates are exclusively utilized by eligible MSEs. These efforts aim to improve tax compliance and optimize state revenue through the expansion of the concept of Special Relationships and the implementation of financial bookkeeping for all taxpayers."

"Penelitian ini bertujuan untuk mengetahui bagaimana aspek hukum dari keputusan dan pelaksanaan arbitrase di Indonesia dengan maksud untuk mempelajari penegakan arbitrase, upaya hukum terhadap putusan arbitrase serta kendala dalam pelaksanaan putusan arbitrase di Indonesia. Pasal 60 UU No. 30/1999 (UU Arbitrase dan APS) menyatakan bahwa putusan arbitrase bersifat final dan mengikat para pihak, artinya putusan tersebut tidak dapat diajukan banding, kasasi dan peninjauan kembali. Akan tetapi, berdasarkan Pasal 70 putusan arbitrase dapat dibatalkan. Selain itu, pelaksanaan putusan arbitase masih menghadapi kendala di dalam praktek. Penyelesaian sengketa melalui arbitrase hanya akan efektif jika para pihak yang terlibat sengketa adalah para pihak yang bona fide, pihak yang menang berusaha supaya putusan arbitrase didaftarkan pada pengadilan negeri agar memiliki kekuatan hukum, dan pihak yang kalah tetap menghormati dan tidak menghalanghalangi eksekusi. Penelitian ini termasuk jenis penelitian hukum normatif yang bersifat deskriptif. Penelitian yang bersifat deskriptif dimaksudkan untuk menggambarkan serta menguraikan semua data yang diperoleh, terkait dengan permasalahan yang diteliti. Dalam penelitian ini, teknik pengumpulan data yang digunakan adalah studi kepustakaan, yaitu dengan menganalisis putusan pengadilan serta membuat catatan dari buku literatur, peraturan perundang-undangan, dokumen dan hal-hal lain yang relevan dengan masalah yang diteliti. Selanjutnya data yang diperoleh diolah dan dianalisis lebih lanjut untuk menjawab permasalahan yang diteliti.

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This study aimed to find out how the legal aspects of the decision and enforcement of arbitration in Indonesia with a view to study the enforcement of arbitration, the legal effort against the decision of arbitration as well as constraints in the execution of arbitration decision in Indonesia. Article 60 of Law No. 30/1999 (Arbitration and ADR Law) states that arbitral award is final and legally binding the parties, which means that the award could not be corrected by an appeal, cassation and review. However, in accordance with the Article 70 of the arbitration law the arbitral award can be annulled. Furthermore, the decision of arbitration is very hard to be implemented. It is due to the settlement of disputes through arbitration that will only be effective if the parties involved in the dispute are bona fide parties. The winning party tried to keep the decision of the Arbitration filed in state court in order to have legal force, and the losing party still respects and does not hinder the execution. This research includes the study of normative and descriptive legal. The research which is descriptive of this study are intended to illustrate and describe all the data obtained, related to the problem being investigated. In this research, data collection techniques used are literature studies, namely by analyzing court decisions and make notes of books of literature, legislation, documents and other matters relevant to the issues being investigated."

"ABSTRAKPermasalahan sampah di Indonesia tidak hanya berakibat buruk pada lingkungan tapi sudah merenggut korban jiwa. Tahun 2006 di TPA Bantargebang tiga orang meninggal terkubur sampah. Pada tahun 2003 masa pengoperasian TPA Bantar Gebang telah berakhir. Saat itu Pemprop DKI Jakarta melakukan pembuangan sampah ke TPA Cilincing, Jakarta Utara. Pembuangan sampah dilakukan dengan Cara open dumping sehingga menyebabkan petambak menanggung kerugian hingga puluhan juta rupiah. Kabupaten dan Kota Tangerang serta Kabupaten Serang sebagai daerah penyangga Ibukota Jakarta mempunyai masalah yang sama dalam pengelolaan sampah. Penelitian dilakukan untuk menentukan teknologi pengolahan sampan di TPA regional, mengidentifikasi potensi pembiayaan pengolahan sampah, dan mengidentifikasi bentuk kelembagaan pengolahan sampah untuk Kota Jakarta Barat, Kabupaten dan Kota Tangerang serta Kabupaten Serang dengan konsep TPA regional. Metode untuk menjawab tujuan penelitian menggunakan analisis SWOT, metode analisis manfaat biaya dan analisis deskriptif.Hasil penelitian menyimpulkan bahwa teknologi pengolahan sampah dengan analisis SWOT untuk TPA regional daerah Kota Jakarta Barat, Kabupaten dan Kota Tangerang, serta Kabupaten Serang adalah pengkomposan dan sanitary landfill. Pembiayaan TPA regional membutuhkan dana sekitar Rp 207 milyar. Lembaga pengelola TPA regional berbentuk Badan Layanan Umum (BLU). Untuk mendukung terlaksananya TPA regional daerah Kota Jakarta Barat, Kabupaten dan Kota Tangerang, serta Kabupaten Serang perlu diambil langkah melakukan studi daya dukung sosial pada bakal talon lokasi TPA regional untuk mengetahui potensi penerimaan masyarakat terhadap rencana TPA regional dan memulai proses kerjasama antar daerah di bidang persampahan."

"Citation Analysis of the Use of Online Journals Published by ISI Yogyakarta in the Final Project of ISI Yogyakarta Students. This study aims to determine the level of citation of the use of online journals published by ISI Yogyakarta in the final project of ISI Yogyakarta students (Graduates Period 1 of 2022). This research is a type of quantitative research and is descriptive. The method used in this research is to use the form of documentation. This research was conducted at the UPT ISI Yogyakarta Library by accessing the final work of students who have been included in the list of graduates for the period one of the year 2022 and have carried out independent uploads of their final position in the library repository via http://digilib.isi.ac.id. In this study, the authors determined that the research population was the last project of 382 graduate students for the period one of the year 2022 and will use purposive sampling, namely a sampling technique with specific considerations, namely those that have been uploaded independently in the ISI Yogyakarta library repository which at the time of data collection there were 260 who had already been uploaded. Do a self-upload. In this study, the documentation method is used, namely verifying the data of online journal articles published by ISI Yogyakarta, which students cited in compiling their final work (Graduates Period 1 the Year 2022). From the results of this study, it is known that 12.6% (33 people) of students use journals published by ISI Yogyakarta as a reference in compiling the final project of graduating students for period one, the year 2022, at ISI Yogyakarta. From this percentage, it can be concluded that the usability of journals published by ISI Yogyakarta is deficient because it is included in the 0-20% scale range. The results of this study can be used as a joint evaluation material between journal managers, lecturers, and librarians to promote further the use of online journals published at ISI Yogyakarta to be a reference in compiling students' final work at ISI Yogyakarta. This is important so that science and research results in the journal will continue to develop. Besides that, the value and usefulness of the journal will be increasingly felt to support the preparation of the final project at ISI Yogyakarta."