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All Journal Jurnal Manajemen dan Organisasi Jurnal Ilmiah Psikologi Terapan Jurnal Ilmu Pertanian Lensa: Kajian Kebahasaan, Kesusastraan, dan Budaya PROSIDING SEMINAR NASIONAL snimed E-JOURNAL MANAJEMEN FE UNTAD MEDIA LITBANG SULTENG SOCA: Jurnal Sosial Ekonomi Pertanian Buletin Udayana Mengabdi Jurnal SPEKTRUM BERKALA FISIKA JURNAL SAINS PEMASARAN INDONESIA Lingua Scientia Journal Jurnal BOSAPARIS: Pendidikan Kesejahteraan Keluarga E-Journal Home Economic and Tourism Jurnal Kajian Manajemen Bisnis Jurnal Manajemen Teknologi JURNAL HUTAN LESTARI Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) English Education Journal Biologi Edukasi : Jurnal Ilmiah Pendidikan Biologi Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Lingkungan dan Kesehatan Kerja Jurnal Mahupiki JOURNAL ON SOCIAL ECONOMIC OF AGRICULTURE AND AGRIBUSINESS bionature Jurnal Ilmiah Poli Rekayasa Elektron Jurnal Ilmiah Jurnal Kedokteran Brawijaya JURNAL TEKNOLOGI LINGKUNGAN Jurnal Geodesi Undip Jurnal Kesehatan Masyarakat Journal of Aquaculture Management and Technology Journal of Fisheries Resources Utilization Management and Technology Journal of Marine Research TRANSIENT: Jurnal Ilmiah Teknik Elektro Jurnal Pendidikan Jasmani Journal of Politic and Government Studies Jurnal Ilmu keperawatan Jurnal Kesehatan Reproduksi Majalah Ilmiah Matematika Komputer Jurnal Mentari Jurnal Pendidikan Indonesia Jurnal Manajemen Sumberdaya Lahan Jurnal Kreatif Tadulako Online AGROTEKBIS Educate OSEATEK Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Jurnal Buana Informatika Jurnal Teknologi Pendidikan Jurnal Ilmiah Kesatuan (JIK) Paramita: Historical Studies Journal Jurnal Filsafat Teknika Pendidikan Geografi Pendidikan Ekonomi Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Kajian Bali Responsibilitas Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Jurnal Ilmiah HUBUNGAN INTERNASIONAL Al-Ulum Jurnal Media Wahana Ekonomika Prosiding Universitas PGRI Palembang Pendidikan Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Strategi Pemasaran Jurnal Informatika Jurnal Pendidikan Saintifik Jurnal Akuntansi Multiparadigma Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Forum Agribisnis Jurnal Ushuluddin Jurnal Kata: Bahasa, Sastra, dan Pembelajarannya Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Al-Ahkam GRADIEN Journal of Physical Education Health and Sport Jurnal Teknologi Pertanian AGRIVITA, Journal of Agricultural Science Jurnal Administrasi Kesehatan Indonesia eUREKA : Jurnal Penelitian Mahasiswa Teknik Sipil dan Teknik Kimia MAGISTRA: Jurnal Keguruan dan Ilmu Pendidikan Indonesian Journal of Biotechnology Mutiara Medika: Jurnal Kedokteran dan Kesehatan JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ilmiah Teknik Industri Pharmacon Delta-Pi : Jurnal Matematika dan Pendidikan Matematika Jurnal Ikatan Alumni Fisika Universitas Negeri Medan Sosio Konsepsia INFORMAL: Informatics Journal MIX : Jurnal Ilmiah Manajemen JURNAL PENDIDIKAN KEPERAWATAN INDONESIA Agrimeta: Agrimeta: Jurnal Pertanian Berbasis Keseimbangan Ekosistem Jurnal Bakti Saraswati Jurnal Studi Islam Phenomenon : Jurnal Pendidikan MIPA JURNAL PROFESI KEGURUAN Muamalah BERITA BIOLOGI Sari Pediatri IJNP (Indonesian Journal of Nursing Practices) English Education Journal Journal of Economic Education Journal of Governance Al Ishlah Jurnal Pendidikan INFO ARTHA Health Notions Qanun Medika - Medical Journal Faculty of Medicine Muhammadiyah Surabaya Langkawi: Journal of The Association for Arabic and English SOSIOHUMANIKA Tawarikh : Journal of Historical Studies Jurnal Riset Akuntansi dan Keuangan Cyberspace: Jurnal Pendidikan Teknologi Informasi Jurnal Ilmiah Matrik Agrintech: Jurnal Teknologi Pangan dan Hasil Pertanian IKRA-ITH Informatika : Jurnal Komputer dan Informatika Jurnal Ekobistek ADMINISTRASI PUBLIK Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) Administratio : Jurnal Ilmiah Administrasi Publik dan Pembangunan Media Ilmu Kesehatan Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Penelitian Perikanan Indonesia JURNAL KEPARIWISATAAN Jurnal Ilmiah Adiraga : Jurnal Penelitian Olahraga JISTech (Journal of Islamic Science and Technology) Visualita : Jurnal Online Desain Komunikasi Visual Journal of Education Action Research International Journal of Supply Chain Management Islaminomics: Journal of Islamic Economics, Business and Finance SCIENTIA JOURNAL International Journal of Public Budgeting, Accounting and Finance Ayumi : Jurnal Budaya, Bahasa, dan Sastra Prosiding Semhavok MEDIA INFORMASI jurnal Ilmu Pertanian (Agricultural Science) JFIOnline Metalurgi Jurnal Ilmiah Wahana Bhakti Praja YARSI Medical Journal Jurnal Aplikasi Akuntansi Jurnal Smart Keperawatan Bravo's : Jurnal Program Studi Pendidikan Jasmani dan Kesehatan Jurnal Riset Akuntansi Aksioma Jurnal Fokus Elektroda : Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali International Journal for Educational and Vocational Studies MAGISTRA: Jurnal Keguruan dan Ilmu Pendidikan Hisbah: Jurnal Bimbingan Konseling dan Dakwah Islam JURNAL IT: Media Infromasi STMIK Handayani Makassar MULTINETICS Jurnal Penelitian dan Pengkajian Ilmu Pendidikan: e-Saintika Instructional Development Journal Jurnal Kesehatan Karya Husada Altasia : Jurnal Pariwisata Indonesia International Journal of Engineering and Emerging Technology The Journal of Society and Media Jurnal Ekonomi Jurnal Teknologi Dan Sistem Informasi Bisnis IMARA : Jurnal Riset Ekonomi Islam PARETO : Jurnal Ekonomi dan Kebijakan Publik Jurnal Civic Hukum Media Agribisnis JO (Jurnal Olahraga) Physics Education Research Journal Dinasti International Journal of Digital Business Management Jurnal Manajemen Bisnis EDUNursing Jurnal Tanah dan Iklim International Journal of Business, Humanities, Education and Social Sciences (IJBHES) International Journal of Environment, Engineering, and Education Jurnal TIKOMSIN (Teknologi Informasi dan Komunikasi Sinar Nusantara) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JAREE (Journal on Advanced Research in Electrical Engineering) International Journal of Environment, Engineering & Education Journal of Agri Socio Economics and Business SENADA : Semangat Nasional Dalam MengabdI Fokus Elektroda: Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali) CIVICS: Jurnal Pendidikan Pancasila dan Kewarganegaraan Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Kepariwisataan Jurnal Penelitian Pendidikan Matematika Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Difusi Abdimas Langkanae Jurnal An-Nufus Dinamika Kesehatan: Jurnal Kebidanan dan Keperawatan Journal of Nursing Invention INSANIA : Jurnal Pemikiran Alternatif Kependidikan Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Jurnal Abdimas Independen

R. Sapto Hendri Boedi Soesatyo

Fakultas Ekonomi Dan Bisnis Universitas Mataram

Author-ID : 1037363

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ISOLASI, POPULASI DAN KARAKTERISASI BAKTERI PELARUT FOSFAT PADA DAERAH PERAKARAN DAN TANAH DARI BENGKULU, SUMATRA Purwaningsih, Sri
Jurnal Teknologi Lingkungan Vol. 13 No. 1 (2012)
Publisher : Center for Environmental Technology - Agency for Assessment and Application of Technology

Penelitian dilakukan untuk mengetahui isolasi, populasi dan karakterisasi bakteri pelarut fosfat pada tanah dari rizosfer tanaman dari Bengkulu, Sumatra. Tujuan penelitian untuk mengetahui populasi bakteri pelarut fosfat dari rizosfer tanaman, dan mendapatkan kultur murni. Sampel diambil dari 25 sampel tanah dari rizosfer tanaman. Isolasi dilakukan dengan metode dilusi dalam Pycosvkaya menengah standar, inculation di (27-280C) setelah 15 hari, dan penduduk dengan metode plate count. Populasi bakteri pelarut fosfat berada di kisaran 13-101 105 X tanah CFU / g, dan populasi tertinggi ditemukan dari sampel tanah dari rhizoaphere dengan Semangka (Citrulus lanatus) tanaman. Tujuh puluh lima memberikan budaya murni. Karakteristik pertumbuhan kultur murni diamati dengan menggunakan media Pycosvkaya. Inkubasi di (27-280C) setelah 15 hari. Zona jelas mengelilingi koloni menunjukkan bahwa fosfat dalam medium adalah terhidrolisis dan zona terbentuk dari dua hari sampai delapan hariÃ‚Â kata kunci: Bakteri pelarut Fosfat, Pycosvkaya, BengkuluÃ‚Â AbstractThe research was conducted in order to know the isolation, population and characterizations of phosphate solubilizing bacteria on the soil from rhizosphere plants from Bengkulu, Sumatra. The purpose of the study to know the population of phosphate solubilizing bacteria from rhizosphere plants, and the get pure culture. The sample wastaken from 25 sample soil from rhizosphere of plants. Isolation was done with dilution methods in standard medium Pycosvkaya, the inculation at (27-280C) after 15 days, and the population with plate count methods. The population of phosphate solubilizing bacteria was in the range of 13-101 X 105 CFU/g soil, and the highest population wasfound from the sample soil from rhizoaphere with Semangka (Citrulus lanatus) plant. Seventy five gave of pure culture. The growth characteristic of pure culture was observed by using Pycosvkaya medium. Incubation at (27-280C) after 15 days. The clear zone surround the colonies indicate that the phosphate in the medium was hydrolyzed and the formed zone from two days until eight daysÃ‚Â key words: Phosphate Solubilizing Bacteria, Pycosvkaya, BengkuluÃ‚Â

Mitos Penciptaan pada Serat Purwakandha Brantakusuman dan Potensi Kajian Filsafatnya Sartini, Sartini; Luwiyanto, Luwiyanto
Jurnal Filsafat "WISDOM" Vol 30, No 1 (2020)
Publisher : Fakultas Filsafat, Universitas Gadjah Mada Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jf.43718

This article examines the creation myth in Serat Purwakandha Brantakusuman (SPB), how its characteristics are compared to myths in Indonesia and existing mythical theories, and explains philosophical themes that can be examined from these myths in order to give its theoretical contributions in existing mythical theories. It is a literature study by reviewing books texts, research reports, journals, and other sources. The analysis is done by interpretation, coherence-holistic, description, and analysis-synthesis. The theoretical framework used is the myth theory C A. Van Peursen and Clifford Geertz. The results of the study indicate that the myth of the creation of plants in SPB is based on the story of the death of Dewi Tisnawati who was banished to earth. The study of myths about the origin of plants is new because research examining myths related to agriculture and Dewi Sri, the influence of myths in life and human activities, forms of rituals and socio-cultural activities, and the relationship between myths and art, are more related to origin place. The myths in SPB and myths in Indonesia contribute to supporting myth concepts that have been described by great thinkers. The creation myth and other myths in the SPB can be subject to study from the perspective of the branches of philosophy and its conceptual substances can also be criticized philosophically

EFIKASI FASE AIR EKSTRAK BIJI SRIKAYA (ANNONA SQUAMOSA, L.) SEBAGAI LARVISIDA TERHADAP LARVA NYAMUK AEDES AEGYPTI Sundari, Sri
Jurnal Kedokteran YARSI Vol 13, No 1 (2005): JANUARI - APRIL 2005
Publisher : Lembaga Penelitian Universitas YARSI

Mosquito-borne disease controle with chemical insecticide until now is still used although the risk to environmental polution and insect resistance is still high. WHO recommended to develop botanical insecticide vector control. The aim of this study is to asses the effect of water extract of sugar apple seed as larvicide against Aedes aegypti mosquito. In this study, the efficacy as a larvicide, applying several series of concentration (%, w/v) of the water extract of the sugar apple seed extract (WESAS) which were exposed to the larvae of Aedes aegypti for as long as 24 hours and the percentage of the mortality rate was examined by counting the larvae and analyzed according to the Lethal Concentration 50 (LC50) conducting the probit analysis. The LC50 and LC90 (%,w/v) as larvicidal effects of water extract of the sugar apple (Annona squamosa L) showed a percentage of as high as 1,02% and 1,08% respectively. As a conclution could be drawn that WESAS, indeed had a larvicidal effect on Ae. aegypti.

PENGARUH LABA BERSIH, INVESTMENT OPPORTUNITY SET, GROWTH POTENTIAL DENGAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2017 Lusiana, Lusiana; Indriyenni, Indriyenni; Claudy, Chintya
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1672

This study aims to determine the influence of Net Income, Investment Opportunity Set, GrowthPotential with Leverage as partial and simultaneous control variables on dividend policy. This researchis classified as causal research. The population in this study were all manufacturing companies listed onthe Indonesia Stock Exchange in 2013-2017. The sample of the research was ten companies determinedby purposive sampling method. The research used secondary data obtained from www.idx.co.id. It wasanalyzed by applying panel data regression analysis. The research results obtained based on the partialtest (t test) were: (a) There is a significant effect of Net Income on dividend policy. (b) There is a significantinfluence of Investment Opportunity Set on dividend policy. (c) There is no significant influence of GrowthPotential on dividend policy. Based on the results of the research above, it is expected that the companycan increase the Investment Opportunity Set by increasing the stock market price. In term of Net Profit,it can be increased with the company's revenue and performance, while in increasing Growth Potential,it can be obtained by adding assets every year

METODE PENILAIAN HARGA POKOK PERSEDIAAN -, Jusmani
Jurnal Media Wahana Ekonomika Vol 8, No 2 (2011): Jurnal Media Wahana Ekonomika, Vol. 8 No. 2, Juli 2011
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v8i2.1741

Penentuan persediaan memainkan peranan penting dalam menandingkan (matching) beban dengan pendapatan dalam suatu periode tertentu. Persediaan pada akhir suatu periode akan menjadi persediaan pada awal periode berikutnya. Jadi, bila persediaan dinilai salah pada akhir suatu periode, maka laba bersih dari periode tersebut juga akan dilaporkan salah, demikian juga laba bersih untuk periode berikutnya. Tiga metode penetapan harga pokok persediaan yang paling luas digunakan (yang sesuai dengan ketiga asumsi arus harga pokok yang diilustrasikan) adalah:First-in, first-out (fifo)/Masuk-pertama, keluar-pertama (MPKP), Last-in, first-out (lifo)/Masuk-terakhir, keluar-pertama (MTKP), Rata-rata(Average) Kata Kunci : Harga pokok persediaan, First-in, first-out (fifo), Last-in, first-out (lifo), Average

Pengaruh Profitabilitas, Struktur Aktiva, Resiko Bisnis, dan Ukuran Perusahaan Terhadap Struktur Modal Rahmiati, Rahmiati; Fitra, Halkadri; Grizmaldy, Fastri Prisma
Jurnal Kajian Manajemen Bisnis Vol 6, No 2 (2017): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

The purpose of this research is to examine the effect of profitability, asset structure, business risk, and firm size to capital structure. The research populations are 44 mining companies which listed In Indonesian Stock Exchange (IDX) with 11 research samples around 2011-2015. This research used purposive sampling method. The statistical methods used in this research are multiple regressions. The result shows that insignificant effect of profitability, business risk, and firm size to capital structure andÂ positive significant effect of asset structure to capital structure. Â Keywords: Profitability, Asset Structure, Business Risk, Firm size, Capital Structure

PENERAPAN METODE PEMBELAJARAN PEER ASSISTED LEARNING (PAL) PADA SKILLS LAB DAN OBJECTIVED STRUCTURED CLINICAL EXAMINATION (OSCE) : A LITERATUR REVIEW Kusdhiarningsih, Betty; Sundari, Sri
Jurnal EDUNursing Vol 3, No 1 (2019): April - Agustus
Publisher : Universitas Pesantren Tinggi Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.824 KB)

Objective Structured Clinical Exam (OSCE) is a method used to evaluate the learning outcomes of clinical skills of the students which are objective and comprehensive. The aim of the OSCE is to introduce the clinical situations and conditions on the actual field to the students. One of the methods to increase the students? passing rate is the Peer Assisted Learning (PAL) learning system. PAL is a learning method, which uses peers who are appointed as tutors to help tutee (group friends, peers) in a small group. This study aims to describe the use of PAL in Skills Laboratorium and OSCE. The results of the literature review show that most anxiety can be reduced by using the PAL method, as compared to other learning methods, so that it directly affects the value, increases the level of confidence, and makes it easier for students to learn. This method is expected to be applied in laboratorium skill learning for OSCE preparation, because of its very positive influence. Keyword:Peer Assisted Learning, OSCE, Skills Lab

THE EFFECT OF SILVY PASTURAL SYSTEMS ON CARRYING CAPACITY AND SOIL PROPERTY OF GRASS LAND SUKRISTIYONUBOWO, .; WIGENA, I GEDE PUTU; TUHERKIH, E.; MARYAM, .; SANTOSO, D.
Jurnal Tanah dan Iklim (Indonesian Soil and Climate Journal) No 18 (2000): Desember 2000
Publisher : Balai Besar Penelitian dan Pengembangan Sumberdaya Lahan Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jti.v0n18.2000.%p

This experiment was the last activity of soil-crop management experiment to improve quantity and quality of fodder of grass land. This experiment has been carried out since 1994/1995 cropping season in Selengen Village, Lombok 8arat District, West Nusa Tenggara. In 1998/1999 the observation was focused on carrying capacity and soil properties. Feeding through grazing and cut and carry was applied to measure the carrying capacity. The experiment used randomized complete block design and the treatments were arranged to split split plot design replicated four times. The main-plot treatments were (1) with wind breaker and (2) without wind breaker. The sub-plot treatments were four combinations of native grass land, introduced grass, and introduced legume: (A) native grass land, (B) native grass land + Paspalum sp.,(C) native grass land + Arachis gambrara, and (D) native grass land + Paspalum sp. + Arachis gambrara. The sub-sub-plot treatments were (a) grazing and (b) cut and carry. Furthermore the combination between treatments with wind breaker (1) and native grass land +Paspalum sp. +Arachis gambrata (D) was called silvy-pasture system, while the combination between treatments without wind breaker (2) and native grass land (A) was named native grass land. The results indicated that the highest fresh fodder production and carrying capacity both for the first and second harvesting were shown by the silvy-pasture system. The yields were 35.01 and 28.47 t/ha for the first and second harvesting, respectively. Meanwhile, the carrying capacity of the first harvesting using grazing and cut and carry were 1.47 and 1.75 cattle/ha/year with increasing life weights were 0.46 and 0.29 kg/day, respectively. For the second harvesting, the carrying capacities were 1.10 and 1.16 cattle/ha/year with increasing life weight about 0.28 kg/day, respectively. Introduction of Paspalum sp. and Arachis gambrata significantly improved carrying capacity of native grass land.

PENGARUH KEPATUHAN WAJIB PAJAK DALAM PELAKSANAAN PERPAJAKAN PADA KPP PRATAMA BUKITTINGGI Adriansyah, Adriansyah
jurnal ekonomi Vol 20, No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.984 KB)

Reformasi perpajakan dan pembenahan dibidang perpajakan terus dilakukan dalam rangka meningkatkan penerimaan negara dalam memenuhi operasional negara, berbagai kebjiakan dan aturan tambahan dikeluarakn oleh dirjen pajak termasuk peraturan pemerintah yang melengkapi keberadaan undang-undang perpajakan. Dalam meningkatkan penerimaan pajak perlu dilakukan kesadaran wajib pajak dalam memenuhi kewajiban kepada negara maka seberapakahÂ kepatuhan wajib pajak di KPP Kota Bukittinggi dalam memenuhi kewajiban perpajakannnya. Untuk menjawab permasalah tersebut maka penelitian dilakukan dengan menyebarkan kuisioner dan data diolah dengan pengujian instrumen, uji asumsiÂ klasik uji hipotesa dengan hasil, pengaruh pengetahuan pajak terhadap kepatuhan wajib pajak badan usaha di wilayah KPP Pratama Bukittinggi adalah positif sebesar 0,461. Koefisien regresi bernilai positif artinya terjadi hubungan positif antara pengetahuan pajak terhadap kepatuhan wajib pajak badan usaha, pengaruh sanksi pajakÂ terhadap kepatuhan wajib pajak badan usaha di wilayah KPP Pratama Bukittinggi adalah positif sebesar 0,295 uji secara simultan dilihat pengetahuan pajak danÂ sanksi pajak secara bersama-sama memiliki pengaruh yang signifikan terhadap variabel dependen kepatuhan wajib pajak badan usaha. sebesar 11,933 lebih besar dari nilai tabel F.

ANALISIS PENGENAAN PAJAK PENGHASILAN (PPH) TERHUTANG SEBELUM DAN SESUDAH PENETAPAN PP NOMOR 46 TAHUN 2013 PADA APOTIK MUTIA Adriansyah, Adriansyah
jurnal ekonomi Vol 16, No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.404 KB)

State is an integral part of the budget, the government budget can run pemerintahaannya. Government can work well if all the existing budget can be met. Increasing tax revenues from the sector makes a ajor target for government programs, an increase in state revenue expected from the lack of awareness for the taxpayer to pay their obligations to the State the conditions that occur at this time, such as the level of public awareness is still lacking to pay taxes because they are stillconsidered it troublesome and complicated especially big calculation of income tax payable in order to increase state revenue then in 2013 the government implemented new income tax provisions stipulated in government Regulation (PP) No. 46 Year 2013, government policy is set on income Tax for Enterprises received or obtained by the taxpayer has certain Broto Circulation. Enforcement of Regulation No. 46 Year 2013, which is effective starting in June 2013, resulting in a loss of business, is subject to 1% of the turnover rate. Application of Regulation No. 46 of 2013 provides a major influence on the increase in income tax payable for Pharmacies, when compared calculated using progressive rates, the income tax payable for 2013 is Rp. 302 950. However, with the adoption of Regulation No. 46 Year 2013, the income tax payable are charged to pharmacies Mutia increased to Rp. 1.33285 million. An increase of 339.9%, or Rp. 1.02985 million in 2013 is an early feature that the application of Regulation No. 46 Year 2013 Taxpayers will find that the tax burden is too high because, the calculation of income tax payable based on turnover despite the efforts undertaken by the taxpayer does not make a profit. As for the corporate taxpayer or an individual taxpayer, the gross income exceeds USD. 4.8 billion per year in a tax year if the loss would not be taxable. It is clearly unfair for taxpayers whose income is below Rp. 4.8 billion per year, although procedures simplify the calculation of income tax payable taxpayer, whether the application of Regulation No 46 is a reward for small businesses or a sentence can be seen from the positive and negative impacts for taxpayers in addition to the presence of changing the behavior of the business world, where. Government Regulation No. 46 Year 2013 will have an impact that can not be avoided, because each policy will have a positive impact or a negative impact. Negative tendency of employers will decrease turnover rates or keep for not less than 4.8 M. This would be detrimental to the country because it will lower the opinion of the state that should be accepted.

Co-Authors . SUKRISTIYONUBOWO A.A Ngurah Narendra A.T. Aman Abda Abda Abdul Basid Abdul Latief Abadi Abdul Waris Adi Sucipto, Adi Adli, Jeri ADRIANI ADRIANI Agustina Merdekawati Ahmad Ahsin Kusuma Mawardi Ahmad Fauzi Habiba Chozin Ahmad Marzuki Ahmad Yani T Ali Agus Ali Djamhuri Alimuddin Laapo Alma Pratiwi Alpandari, Heny Amelia Widiatuti Ana Majdawati Anak Agung Gede Sugianthara Ancah Caesarina Novi Marchianti Andralia Mayangsasati Andrean Dikky Pradhana Putra Andri Purwandari Angelia Angelia Angelina Widya Gustina Angga Ade Sahfitra Anin Ditto Anita Hidayati Antonius Suwanto Ardiana Ardiana, Ardiana Ardiansyah, Rifky Ari Kamayanti Arie Febiansyah Pasaribu Ariffin Noor Sugiharto Aris Triwiyatno Arista, Yeli Arlina Dewi Atik Andriana Ayudianingrum, Asti Azizah, Elvira B. E. F Da Silva Bagus Putu Yudhia Kurniawan Baiq Rosyida Baiq Rosyida Dwi Astuti Bambang Darmo Yuwono Bambang Santoso Bambang Suhartanto Bambang Suwignyo Basri, Amelia Ruwaida Benito Heru Purwanto Berti Yolida Billy Eden William Asrul Bq. Anggun Hilendri Budiarjo, Budiarjo Bustami, Mohammad Reevany Cahyaningtyas, Susi Retna Candra Setyawati, Candra Cari, Cari Ch. Retnaningsih, Ch. Chichik Nirmasar Claudy, Chintya Crismawati, Crismawati D. SANTOSO D. Tialurra Della Nabila Dafina Howara Dahyar Daraba Dali, Dali Dana Indra Sensuse Daniel Happy Putra Darsikin Darsikin Dasmen, Rahmat Novrianda Daviq Chairilsyah Dede Marina Department, administratio Desi Areva Desman Hidayat, Desman Desri S Sipaga, Desri S Dewi, Fransisca Christiana Dharmawan Santoso Dian Syafitri Ompusunggu Dianita Sugiyo, Dianita Djaswadi Dasuki Djohar, Setiadi Dwi Wahyu Setiyarini E. TUHERKIH Eddiwan Kamaruddin Eddy Suparman edi sumantri Een Suryani Efawani Efawani Eka Tarwaca Susila Putra Eko Hanudin Elfa Rafulta Elin Erlina Sasanti Elisa Elisa Emalisa Emalisa Erna Johan Ernawati Ernawati Erniati Erniati Esti Mumpuni, Esti Etfita, Fauzul Eucenda Erwin P. Eva Melinda Evan Evan Faik Kurohman Fajar Basuki Fajri, Nur Farhan Firdiansyah Farida Ariyani Farida Ilmah, Farida Fatoni Fefri Indra Azra Fendra Wician Firmansyah - - Fitra, Halkadri Fitrah Satrya, Fitrah Fitri Diani Fitri, Duane Ayu Fuad Nashori FX Sri Sadewo Galaresa, Achmad Vindo Gatot Suharto Abdul Fatah Gatot Yulianto Grizmaldy, Fastri Prisma Hadi Nasbey Haifa Victoria Silitonga Hamid, Marsud Hanafi Hanafi Hanan Lanang D. Haniarta Gemilang Sari HANNA ARTUTI EKAMAWANTI Hans Hernando Hardy Primadi HARI PURNOMO Hariadi, M. Helmi Harifuddin Harifuddin, Harifuddin Harjudin, La Ode Harsono Harsono Hartono Gunarso Hasannudin, Hasannudin Hasman Hasyim Hata Maulana Hayati, Paramidita Nurul Hayatunnufus Hayatunnufus Heni Pujiastuti Herbert . Hermini Susiatiningsih Heru Kurnianto Tjahjono Heru Kuswanto Hildawati S, Hildawati S Hilendri, Bq. Anggun HM Mozard B Darus Husna, Putri Halimu I GEDE PUTU WIGENA I Made Aditya Prabawa I Made Bayu Wisnawa I MADE JEMBER I Made Oka Widyantara I Made Suryana I N Satya Kumara Ida Bagus Nyoman Mantra Ida Purniawati, Ida IKA APRILIA Imam Triarso Iman Waskito Imelda . Indah Cahya Dewi Indah Permata Sari Indriani Kurniadi Indriyenni, Indriyenni Insih Wilujeng Irfan Sofiyan Irma Wardati Irmayanti, Desy Isfiyanto, Isfiyanto Ita Fauzia Hanoum, Ita Fauzia Ita Riniatsih Izwerni Izwerni Jayanti, Jayanti Jayanti, Jayanti Jesika Setiawan Joko Sulistyo Joni Ennervon Taraja Jovita Jovita Julianti, Tika Jumadi Jumadi Juni Hestina Jusman Mansyur Kanya Damarçanti Karman Lanani Kasman Rukun Khaerul Wahidin Khulatul Bariroh Kristian Ariya Sedayu Kusdhiarningsih, Betty Kusdiantomo Kusdiantomo Kusumowidagdo, Gladys Kusworo Anindito L. Takdir Jumaidi Laksmono, Bambang Shergi Laksono Trisnantoro Laraswati Laraswati Lellee, Ralph. J. Lestari, Vitri Liani, Evi Lily Thamrin Lindayani, . Lisa Khairiah Damanik Luhut Sihombing Luqman Qurata Aini Lusi, Lusi Luwiyanto, Luwiyanto M. Akbar Husein Allsabah M. Ali Fikri M. Fa’iq Azhari Ma'mun Sarma Made Sudarma Made Yos Kresnayana Mahima, Anugrah Mahmud Mulyadi Mahyudin Mahyudin Marhamah Marhamah Marshell Tendean Maryanto, Kenny Maryati Maryati masra dona fitri Matiur, Eiko B. Mawarni, Siti Maya Damayanti Maya Damayanti Melianti, Eka Oktaviani Moh Afandi MOH. MUDZAKKIR Monica Puspa Sari Mudinillah, Adam Mufrida Meri. Z Muhammad Azka Maulana Muhammad Faisal AR Pelu Muhammad H Q Muchransyah Muhammad Hafiun, Muhammad Muhammad Haikal Kautsar Muhammad Hasbi Muhammad Jufri Muhammad Raihan Aufar Muhiddin Palennari Mukhlis Mukhlis Mulatsari, Esti Mulkan Iskandar Nasution Mulyadi Mulyadi MULYOTO PANGESTU Murni Astuti Mursid Rahardjo Musadad, Arif Musharyanti, Lisa Mustaring Mustaring Musthofa Lutfi Mutmainah, Dini Nafisatul N. Surya Gunawan Nafiatul Umami Naila Izzah Najamuddin, Suhartina Najoan N Warouw Napitupulu, Sabar Nasrullah Nasution, Atiqi Chollisni Neldi, Mondra Nendri, Nendri Nengah Dwi Handayani Ni Gst. Ag. Gde Eka Martiningsih Ni Made Dwi Puspitawati Ni Made Suriani Ninik Umi Hartanti Novita Yanti Sikumbang Noviyarsi Novpi Susanto Nugrahani, Fitria Nungki Kartikasari Nunuk Suryani Nurbani Yusuf Nurfaedah Nurjanah, Fitri Nurlaksana Eko Rusminto Nurul Hikmah Octasella Ainani As’ad Oka Saputra Oktaviana, Shinta Oktaviana, Shinta Perdana, Ridho Putra Popy Purnamasari Wahid Suyitno, Popy Purnamasari Wahid Pradiptyas, Ayres Pratiwi Nurhascaryani PUDJI ASTUTI Purwandari, Kristiana Puji Purwanty, Ratna Puspitasari Puspitasari Putri Yulianti, Nel Ayu Putu Agus Prayogi Radia Purbayati Rahayu, Semmy Damarjatie Rahmah, Fathatur Rahmanta Ginting Rakhmawati, Intan Ramces Sitohang Ratna Sitompul Ratna Winandi REFTI HANDINI LISTYANI Regie Santoso Renata Anggraeni, Renata Rezza Abdurrahman Ibnu Aziz Ria Azizah Tri Nuraini Richardus Eko Indrajit Riki Muhamanda Rini Rita T Marpaung Risa Panti Ariani Ristianto Utomo Ristiawan Agung Nugroho Ristya Widi Endah Yani Rita Nurmalina Ritna Udiyani Riva Ismawati, Riva Rivo Panji Yudha Rizal Rinaldy Rohma, Fatona Fadilla Rometdo Muzawi Ronald ., Ronald Rosalina, Linda Rosari, Renya Rostamailis Rostamailis Rosyida, Baiq Rousilita Suhendah Rr Sri Kartikowati Rr. Rina Antasari Rudi Hartono Rut CS Siahaan S.H. Purwanto Saefudin Saefudin Sahara Sahara Sahat Siagian Saleha Sungkar Salmah Orbayinah Salmiah Salmiah Santi Nurhasanah Sapto Indrioko Saptoyo Argo Morosidi, Saptoyo Argo Saputra, Marcalleno Reza Sarah A E Retraubun Sari, Della P. Sari, Hastuti Indra Sari, Risna Sawitri Subiyanto Selvi Marcellia Shofwal Widad SIGIT SANJAYA, SIGIT Sigit Suwarto Sinar Perbawani Abrina Anggraini Siswahyudianto Siti Atikah Siti Atikah Siti Khadijah Nasution Sitti Hadija, Sitti SLP Dawisni Manik Pinatih Son haji, Son Sonia Ramadhani Hutasuhut Sri Lestariningsih, Wahyuni Sri Mulatsih Sri Nita - Sri Nuryani Hidayah Utami Sri Utami Dewi SRIANA WASTI Sudjadi Sudjadi Sugiarto S Sugiatno Sugiatno Suhaedi, Wirawan Sukatik - - Sularno Sularno, Sularno Sulastri Sulastri SUMIYATI SUMIYATI Sunanda Naibaho Supriyatiningsih, Supriyatiningsih Surjadi Sujana Suryandari, Galuh Susan Susana Chandra Susanna Ndraha Suyadi . Suyoto Suyoto Suzanna Ndraha Swesti Theresia, Swesti Syafar, Andi Kodratul Syamaun A. Ali Syamsul Bahri Yusuf Syamsuri Rahim T.Z. Helmi Taamu, Taamu Taufik Akbar Taufik Iskandar Teguh Suroso Titin Setyorini, Titin Tjokorda Istri Praganingrum Togar Fernando Manurung Tri Arief Sardjono Tri Eko Purwanto Tri Wulandari Kesetyaningsih Tria Harsiwi Nurul Insani Triandi Kiansyah Trisakti Handayani Tuwu, Darmin Udin Sidik Sidin Udju D. Rusdi Unggul Wahyono V.A Irmayanti Harahap Vita Purnamasari Vitria Puri Rahayu Wahyu Ismail Kurnia WAHYU WIDOWATI WAHYU WINARNO Wahyuni, Dedek Wardani, Indah Kusuma Wati, Kandiana Wenny Artanty Nisman, Wenny Artanty Wenny Savitri, Wenny Widdiyanti, Widdiyanti Widyawati Widyawati Wildati Zahri Wilhelmus Wolo Winaruddin Winaruddin Wini Tarmini Wira Meswari, Sisi Yulia Wong Hendra Widjaja Wospakrik, Frengki Wulandari Wulandari Y. Pranoto Yafi Sabila Rosyad Yahya Hairun Yandraini Yunida - Yani Cahyo Susilo Yeni D. Lestari, Yeni D. Yenni, Indri Yesmizarti Muchtiar Yosevani Manurung Yoyok Sabar Waluyo Yoyon Efendi Yuafni Yuafni Yulianti Yulianti Yulimarni Yulimarni Zein, Febri Randy

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