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Tinjauan Terhadap Pelaksanaan Penagihan Pajak Pertambahan Nilai (PPN) Dengan Surat Paksa Di Kantor Pelayanan Pajak Pratama Samarinda Saputra, Imam
Jurnal Beraja Niti Vol 2, No 2 (2013)
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Mulawarman

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Abstract

Imam Saputra, Tinjauan Terhadap Pelaksanaan Penagihan Pajak Pertambahan Nilai (PPN) Dengan Surat Paksa Di Kantor Pelayanan Pajak Pratama Samarinda, di bawah bimbingan Bapak Purwanto, S.H.,M.H, selaku pembimbing utama dan Ibu Safarni Husain, S.H., M.Kn, selaku pembimbing pendamping. Penelitian skripsi ini bertujuan untuk mengetahui dan menjelaskan tentang pelaksanaan Penagihan Pajak Pertambahan Nilai (PPN) dengan surat paksa di kantor Pelayanan Pajak Pratama Samarinda dan untuk mengetahui serta menjelaskan upaya yang telah dilakukan Kantor Pelayanan Pajak Pratama Samarinda dalam meningkatkan kesadaran hukum para wajib pajak agar melaksanakan kewajiban pembayaran Pajak Pertambahan Nilai (PPN). Penerimaan pajak Pertambahan Nilai (PPN) di Indonesia cukup berhasil dari tahun ke tahun, hal ini seiring dengan semakin meningkatnya penerimaan dari sektor pajak, di dalam Undang-undang anggaran pendapatan dan belanja negara (APBN) tahun 2012 dapat dilihat bahwa pajak Pertambahan Nilai (PPN) memberikan kontribusi yang cukup besar bagi penerimaan negara yakni sekitar 35 persen dari total pendapatan pajak dari jenis-jenis pajak pusat antara lain Pajak Penghasilan (PPh) Pajak Pertambahan Nilai (PPN) dan Pajak Pertambahan Nilai Barang Mewah (PPNBM). Pajak Pertambahan Nilai (PPN) menganut Self Assesment System yaitu sistem pemungutan pajak yang memberikan kewenangan, kepercayaan dan tanggung jawab sepenuhnya kepada wajib pajak untuk menghitung, membayar dan melaporkan besarnya pajak yang terutang, ini artinya wajib pajak/penanggung pajak harus dituntut untuk melaksanakan kewajiban perpajakannya secara benar dan sesuai dengan peraturan yang berlaku.Akan tetapi dari penelitian yang penulis lakukan di Kantor Pelayanan Pajak Pratama Samarinda bahwa di dalam pelaksanaan pemungutan Pajak Pertambahan Nilai (PPN) kesadaran para wajib Pajak Pertambahan Nilai (PPN) belumlah sepenuhnya seperti apa yang diharapkan oleh Kantor Pelayanan Pajak Pratama Samarinda.Tidak semua wajib Pajak Pertambahan Nilai (PPN) di Samarinda tepat waktu dalam melaksanakan kewajiban perpajakanya sebagai mana mestinya sehingga diperlukan tindakan penagihan yang mempuyai kekuatan hukum yang bersifat memaksa dan mengikat yaitu dengan cara penagihan pajak dengan surat paksa sebagai bentuk penegakan hukum (law enforcement) di Kantor Pelayanan Pajak Pratama Samarinda.Penagihan pajak dengan surat paksa di Kantor Pelayanan Pajak Pratama Samarinda tergolong belum maksimal karena tidak semua penagihan yang ditagih dengan surat paksa dibayar seluruhnya oleh para wajib pajak/penanggung Pajak Pertambahan Nilai (PPN) hal ini disebabkan antara lain kurangnya kesadaran, rasa tanggung jawab dan pemahaman tentang peraturan perpajakan para wajib Pajak Pertambahan Nilai (PPN) dalam melaksanakankewajiban perpajakanya, di tambah lagi kendala yang ditemui dilapangan oleh jurusita pajak dalam melaksanakan tugasnya dan juga faktor yang menjadi kendala didalam pelaksanaan penagihan Pajak Pertambahan Nilai (PPN) dengan surat paksa. Kata Kunci : Pajak Pertambahan Nilai (PPN), Pelaksanaan.
SISTEM PAKAR DIAGNOSA PENYAKIT SINDROM KLINEFELTER MENGGUNAKAN METODE BAYES Sihombing, Darma Taksiah; Hasibuan, Nelly Astuti; Saputra, Imam; Fadlina, Fadlina
MEDIA INFORMATIKA BUDIDARMA Vol 1, No 2 (2017): Juni 2017
Publisher : STMIK Budi Darma

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Abstract

The development of computer-based medicine has increased in every generation. Health problems handled by doctors can now be accessed by anyone through the computer, one of them with the development of Expert System, the work of doctors facilitated. One of the health problems such as changes in physical men who resemble the physical woman is often a scary specter for some ordinary people. Not a few men change their true self to become a woman with the operation in neighboring countries such as Malaysia, Vietnam and even the Netherlands. Without realizing it these changes are actually closely related to the excess chromosomes found in genes in the blood. For that various symptoms or signs such as small testes, enlarged breasts like women and other complaints are a symptom of Klinefelters Syndrome.
PENERAPAN TECHNIQUE FOR ORDERS PREFERENCE BY SIMILARITY TO IDEAL SOLUTION (TOPSIS) UNTUK KEPUTUSAN PEMBERIAN KREDIT PADA CALON NASABAH (Studi Kasus : PT. SS Finance) Zai, Yustinus; Mesran, Mesran; Nadeak, Berto; Saputra, Imam
MEDIA INFORMATIKA BUDIDARMA Vol 1, No 1 (2017): Maret 2017
Publisher : STMIK Budi Darma

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Abstract

The existence of credit activities in a bank or company, certainly is one of the advantages for the bank or company, including the customer. In crediting the need for an assessment as a consideration for a prospective customer before the bank decides whether to accept or reject the request of a prospective customer. This is done, considering the risk of uncollectible on the customer is quite large. In order to assist in determining whether a person is eligible to receive a loan, a decision support system is required. One method that can be used for decision support systems is to use TOPSIS. In this research will be discussed a case in finding the best prospective customer alternative based on predetermined criteria by using Techniques For Order Preference By Similarity To Ideal Solution (TOPSIS) method to calculate the eligibility of the prospective customer
IMPLEMENTASI METODE TRANSFORMASI FOURIER DAN SIMILARITY MEASUREMENT UNTUK PERBAIKAN CITRA UNDERWATER Gultom, Istanto; Hasibuan, Nelly Astuti; Saputra, Imam
KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Vol 2, No 1 (2018): Peranan Teknologi dan Informasi Terhadap Peningkatan Sumber Daya Manusia di Era
Publisher : STMIK Budi Darma

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Abstract

Nowadays many people pursue photography, some make it a job and not many people pursue photography as a hobby and for fun. The object sought also varies, for example public places and even underwater objects. Underwater photography activities are usually called underwater photography which is done during scuba diving. There are several factors that influence image quality in underwater photography activities, one of which is caused by absorption and scattering of sunlight when it reaches the sea floor. This is an obstacle if you want to get high quality images. This is because some pixels are brighter than other shimmering pixels [1]. Image quality improvement is the right solution to fix the problem in the underwater imagery described above. The method used to improve image quality is Fourier Transformation and Similiarity Measurement. First improvements using Fourier transformation and after repairing, the distance between the two objects is similar, the image after repair and before repair.Keywords: Underwater Imagery, Fourier Transform, Similarity Measurement
PENERAPAN METODE PROMETHEE II PADA SISTEM LAYANAN DAN RUJUKAN TERPADU (SLRT) (STUDI KASUS : DINAS SOSIAL KABUPATEN DELI SERDANG) Mesran, Mesran; Saputra, Imam; Ariska, Melinda
KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Vol 1, No 1 (2017): Intelligence of Cognitive Think and Ability in Virtual Reality
Publisher : STMIK Budi Darma

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Abstract

Internet users find it difficult to compare and know the quality of services provided by Internet Service Providers (ISP), most Internet users choose an Internet Service Provider (ISP) based on the experience and advice of other users. This is not necessarily appropriate to the needs, because a valid decision must be considered and taken into account from the criteria available to obtain a decision. Decision support systems are designed to help decision making and are interpreted as a datadriven model system that has procedures in data processing and data processing results used to make a decision. Therefore, with the construction of decision support systems can help Internet users in making more efficient decisions. The method used in decision support systems is Elimintaion And Choice Translation Realty (ELECTRE). with the establishment of an Internet Service Provider (ISP) decision support system by applying the ELECTRE method that is expected to assist internet users in determining the Internet Service Provider (ISP) that suits their needs.
PERBANDINGAN METODE HOMOMORPHIC FILTERING DAN METODE CONTRAST STRECHING UNTUK PERBAIKAN KUALITAS CITRA UNDERWATER Lubis, Adi Mora; Hasibuan, Nelly Astuti; Saputra, Imam
KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Vol 2, No 1 (2018): Peranan Teknologi dan Informasi Terhadap Peningkatan Sumber Daya Manusia di Era
Publisher : STMIK Budi Darma

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Abstract

Digital imagery is a two-dimensional image process through a digital computer that is used to manipulate and modify images in various ways. Photos are examples of two-dimensional images that can be processed easily. Each photo in the form of a digital image can be processed through a specific software. In the water environment, the light factor greatly influences the results of the quality of the image obtained. With the deepening of underwater shooting, the results obtained will be the darker the quality of the underwater image. . uneven lighting and bluish tones. One of the factors that influence the recognition results in pattern recognition is the quality of the image that is inputted. The image acquired from the source does not always have good quality. The process of repairing digital images that experience interference in lighting. The lighting repair process uses homomorphic filtering and uses contrast striching and will compare the quality of both methods and test to prove the results of image quality between homomorphic filtering and contrast streching. Until later the results of both methods can be seen which is better. homomorphic filtering and contrast stretching can produce image improvements with pretty good performance.Keywords: Digital Image, Underwater Image, Homomorphic Filtering, Contrast Streching, Matlab R2010a
PENERAPAN ELIMINATION AND CHOICE TRANSLATION REALITY (ELECTRE) DALAM PENENTUAN KULKAS TERBAIK Saputra, Imam; Sari, Sri Indah; Mesran, Mesran
KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) Vol 1, No 1 (2017): Intelligence of Cognitive Think and Ability in Virtual Reality
Publisher : STMIK Budi Darma

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Abstract

Electronic products is one of the household needs tools needed by the community because it has a small size and the price is not too expensive compared to other equipment needs. Currently many types and brands of electronic product variants with advantages and advantages. One of the products needed by the community is the Refrigerator. So many types and brands of refrigerators circulating in the market today. Of course this greatly affects consumers in determining the appropriate choice with the refrigerator required. To overcome this, it is necessary a decision support that can assist consumers in determining the choice. Some methods can be used in decision support such as AHP, TOPSIS, SAW, WP, ELECTRE, but in this study researchers chose ELECTRE.
Image Scrambling Using One Time Pad with Linear Congruent Key Generator Saputra, Imam
The IJICS (International Journal of Informatics and Computer Science) Vol 1, No 1 (2017): March 2017
Publisher : The IJICS (International Journal of Informatics and Computer Science)

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Abstract

With the changing of the times, more and more moments can be photographed. Digital imagery stores a lot of information through visual display. Many people perpetuate the things that are personal in the form of digital imagery, with so many files in the form of digital imagery that is private and not for publication. With the development of cloud computing systems, every image recorded through the smartphone will be synchronized with the online storage service provider. This has many advantages, such as users do not have to worry about the damage to storage devices that exist in their gadgets. But the disadvantage of this system is that if an account falls into the hands of an unauthorized person then photographs containing this personal information may be published by an unauthorized person, of course this will be very detrimental. One solution that can be used is to randomize the original image so that its visual appearance will not be like the actual visual display. One way that can be used for image randomization is by cryptographic techniques. The one time pad algorithm is a very powerful classical cryptographic algorithm and can not be solved by cryptanalis until now. One disadvantage of a one time pad algorithm is the key length must be the same as the length of the plaintext. This makes the algorithm unused because it is less practical in its key usage. To overcome this required a key generator that could generate randomly generated locks ie a linear congruent generator, thus the key length must be equal to the length of the plaintext can be generated only with a few variables. In this way, image randomization can be done with a strong and practical cryptographic algorithm.
Penentuan Penerima Bantuan Siswa Miskin Menerapkan Metode Multi Objective Optimization on The Basis of Ratio Analysis (MOORA) Assrani, Dwika; Huda, Nurul; Sidabutar, Rudi; Saputra, Imam; Sulaiman, Oris Krianto
JURIKOM (Jurnal Riset Komputer) Vol 5, No 1 (2018): Februari 2018
Publisher : P3M STMIK Budi Darma

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Abstract

The BSM Program is a National Program aimed at eliminating the barriers of poor students participating to school by helping poor students obtain proper access to education services, preventing dropping out, attracting poor students to return to school, helping students meet needs in learning activities, supporting compulsory education programs 9 Years (even up to middle level), as well as help smooth school programs. To obtain the Poor Student Assistance (BSM) fund, the government sets out some criteria for who are the students who can be eligible and entitled to receive Poor Student Assistance (BSM). The criteria will be later that will assist the school or educational institution in determining which students can be eligible to receive Poor Student Assistance Fund. Therefore, an educational institution must have a Decision Support Support System of Poor Student Fund (BSM) using Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) method, with a decision support system of Poor Student Assistance (BSM) is expected to be successful, on target, and accepted by the rightful person. Thus the decision maker can compare the performance between the old system with the BSM funding decision support system with the method of Multi-Objective Optimization On The Basis Of Ratio Analysis (MOORA) without having to ask back the data of students who will be given Poor Student Assistance funds.
PERANCANGAN APLIKASI TEXT EDITOR DENGAN MENERAPKAN ALGORITMA KNUTH-MORRIS-PRATT Matondang, Firman; Hasibuan, Nelly Astuti; Saputra, Imam; Suginam, Suginam
JURIKOM (Jurnal Riset Komputer) Vol 3, No 4 (2016): Agustus 2016
Publisher : P3M STMIK Budi Darma

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Abstract

Text Editor adalah sebuah software aplikasi atau program komputer yang memungkinkan penggunanya membuat, mengubah, atau mengedit file teks. sebuah aplikasi Text Editor juga harus dilengkapi dengan fitur pencarian. Fitur pencarian pada aplikasi Text Editor merupakan fitur yang sangat penting karena fitur ini akan membantu pengguna untuk menemukan kata (string) yang dicari dengan mudah dan cepat Jika pencarian kata (string) pada aplikasi Text Editor dilakukan secara manual maka membutuhkan waktu yang relatif lama. Masalah utama dalam pencarian kata pada aplikasi Text Editor adalah semakin banyak data yang terdapat pada aplikasi Text Editor, maka semakin bertambah waktu untuk menemukan kata (string) tersebut. Oleh sebab itu dibutuhkan algoritma untuk menyelesaikan masalah pencarian kata (string) yang secara cepat dan akurat yang dapat memangkas waktu seminimal mungkin. Algoritma pencarian string merupakan salah satu bagian terpenting dalam berbagai proses yang berkaitan dengan data tipe teks Algoritma. Knutt-Morris-Pratt menyimpan sebuah informasi yang digunakan untuk melakukan jumlah pergeseran, sehingga algoritma ini melakukan pergeseran lebih jauh (tidak hanya bergeser satu karakter seperti dalam brute force). Dengan ini penggunaan algoritma Knutt-Morris-Pratt dapat mempersingkat waktu pencocokan string. Kata Kunci: Pencarian, String, Text Editor, Algoritma Knutt-Morris-Pratt.