TINJAUAN YURIDIS ATAS PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERLEBIH DAHULU SEBELUM PENANDATANGANAN AKTA JUAL BELI ATAS BIDANG TANAH DAN/ATAU BANGUNAN DI HADAPAN PPAT

Tinjauan Yuridis Atas Pembayaran Bea Perolehan Hak Atas Tanah dan Bangunan Terlebih Dahulu Sebelum Penandatanganan Akta Jual Beli Atas Bidang Tanah dan/atau Bangunan di Hadapan PPAT Fokus penelitian ini mengenai waktu timbulnya hutang pajak bea perolehan hak atas tanah dan bangunan berdasarkan ajaran materiil hukum pajak yaitu dengan terpenuhinya tatbestand yaitu berupa keadaan atau fakta hukum, peristiwa hukum, dan perbuatan hukum. Permasalahan penelitian ini adalah mengenai relevansi pembayaran BPHTB lebih dahulu sebelum penandatanganan akta jual beli dihadapan PPAT dan relevansi hukum pemberian denda kepada PPAT, akibat penandatanganan akta jual beli oleh penjual dan pembeli di hadapan PPAT. Metode pendekatan dalam penelitian ini adalah yuridis-normatif dan dengan spesifikasi penelitian diskriptif analitis, data sekunder dalam penelitian ini diperoleh melalui studi kepustakaan (library reseach), digunakan untuk menganalisis berbagai peraturan perundang-undangan di bidang BPHTB, buku-buku dan artikel-artikel yang mempunyai korelasi dan relevan dengan permasalahan yang akan diteliti. Selanjutnya data- data tersebut dianalisis dengan analisis kualitatif. Lahirnya hutang pajak pada bea perolehan hak atas tanah dan bangunan, didasarkan pada ajaran materiil hukum pajak berdasarkan terpenuhinya tatbestand, yaitu sejak ditandatanganinya akta jual beli oleh para pihak, 2 (dua) saksi yang berwenang dan PPAT. Sistem self assessment, merupakan sistem pemungutan yang digunakan dalam pemungutan BPHTB, yang memberikan kewenangan kepada wajib pajak untuk menghitung, menyetor dan melaporkan kepada Kantor Pelayanan Pajak, sebagai konsekuensi dari berlakunya ajaran materiil dalam BPHTB. Sistem pemungutan pajak ini, pelaksanaannya disandarkan pada kesadaran wajib pajak, sehingga kurang menjamin kepastian hukum bagi fiscus terhadap dibayarnya hutang pajak pada BPHTB. Berlakunya Pasal 24 ayat 1 undang-undang nomor 20 tahun 2000 tentang Perubahan atas Undang-undang Nomor 21 Tahun 1997 tentang BPHTB dan Pasal 91 Undang-undang nomor 28 tahun 2009 tentang Pajak Daerah dan Restribusi Daerah, yang memberikan sanksi denda kepada PPAT, jika menandatangani akta jual beli sebelum penjual membayar BPHTB. Ketentuan ini jelas menyalahi kewenangan PPAT sebagai pejabt yang diberi wewenang dan dilindungi oleh undang-undang untuk menandatangani akta, jika akta yang dibuatnya telah memenuhi syarat formal dan materiil. Sanksi ini diberikan karena sebelum ditandatangani akta jual beli belum menimbulkan hutang pajak bagi penjual sehingga tidak mungkin fiscus memberi sanksi kepada penjual hak atas tanah

Technical communication or information design? : a New Zealand perspective : a thesis presented in partial fulfilment of the requirements for the degree of Masters of Business Studies

This research aims to investigate and analyse current trends in New Zealand technical communication. Specifically, it considers how these trends compare to those evident in the United States of America, where the research shows a contemporary paradigm shift occurring from technical communication to information design. The findings of this research show that New Zealand technical communicators do have the core competencies of information designers and that technical communication in New Zealand is, indeed, undergoing a similar change to that happening internationally, especially in the United States of America. The research methodology of this study uses data from two sources: • Current literature on trends in technical communication and information design • A qualitative survey of New Zealand technical communication practitioners. Current literature in the field describes trends that suggest a shift in the core competencies of contemporary technical communicators. This literature largely emerges from an American context. These trends include: • A need for technical communicators to be part of the iterative design process of products and to be user advocates • A change from paper-based documents to online information • The advent of the Internet • The advent of single sourcing and knowledge management computer tools. This study concludes that technical communicators need a broad range of competencies to adapt to the trends described, and that it is no longer adequate for a professional technical communicator to simply be a good writer and document designer. However, this study also shows that New Zealand practitioners currently do demonstrate the key competencies of information designers, including highly developed skills in problem solving, planning and managing the process of product development, information management, usability testing, while continuing to carry out the more obvious tasks of technical communication, such as writing, audience analysis and document design. The main difference between the American and New Zealand technical communication trends analysed here is that technical communication in New Zealand is just becoming recognised as a profession, whereas in the States it has existed since World War Two (WW2). Because of this historical difference, it seems that New Zealand practitioners are not bound by traditional job titles as their American counterparts are, and also tend to have position designations that are more readily recognised by clients and users, such as "documentation specialist", or "document developer". To date, no formal research on technical communication or information design has been completed in New Zealand. Further research is recommended then, in order to gain a more detailed profile of practitioners and practices. This research could be used to address areas such as training needs and, more widely, could continue to raise awareness of the profession in New Zealand. Further research should focus on gathering information on the geographical distribution of practitioners, profiling tasks, tools and jobs, analysing salaries, and examining potential academic programme profiles that could meet the needs of potential information designers

The Role of Dynamic Capabilities While Expanding a Nonprofit Abroad

The purpose of this senior capstone is to research and fully comprehend the dynamic capabilities field of strategic management as well as the experience students at Bryant University’s Zhuhai campus are having. I gained insight into the Bryant Zhuhai student experience by surveying professors and students who have been users of the campus for at least one semester. The data collected from these surveys was analyzed with excel, analysis enabled researchers to identify trends in student experience. The survey questions are tailored to understand the university’s sensing, seizing and transforming capabilities. The sensing question set focuses on uncovering how well Bryant Zhuhai senses students wants and needs, as well as trends in the higher education industry in China. The seizing question set aids us in understanding how quickly the university is able to adapt and innovate to remain current and keep its student’s educations relevant. The transforming question set provides insight into how well the school implements new programs and adjusts to better serve students. Once data has been analyzed the researchers can identify any critical areas needing improvement and develop feasible solutions and action plans that could be implemented to improve The Bryant Zhuhai student experience

Women of Color and Philosophy

Book Review of Naomi Zack's Women of Color and Philosoph

Internationalisation strategy implemented through Faculty Exchange: Strategic Entrepreneurship in a “new” United Kingdom University

The promotion of international staff mobility is a founding principle of the ‘Bologna Process’, designed to create a converged system of higher education across Europe as it is subjected to increasing globalisation. Many UK ‘new’ (ie post-1992) universities are engaged in the development of internationalisation and globalisation strategies which include staff exchange. Meanwhile, the failure to execute strategy is increasingly acknowledged as a major problem in organisational performance. Using a first-, second and third-person Insider Action Research (AR) approach, six chronological cycles of AR were enacted over a 28 month period in order to organise and implement an international staff exchange between universities in the UK and France. Data generated were subjected to a double process of analysis – four phase analysis and a meta-cycle of enquiry - in order to propose aspects of strategy execution through strategic entrepreneurship within the constraints of a post-1992 university business school in the UK. Concepts from the theoretical literature in three domains - entrepreneurship in higher education, globalisation of higher education and strategy execution through strategic entrepreneurship – are combined with the research analysis to propose that ‘strategic entrepreneurs’ can execute the riskier elements of an internationalisation strategy, such as staff exchange. This work broadens AR from education into strategic management. It goes beyond the common, well-intentioned and yet vague statements involving the ‘encouragement’ of international staff exchange to propose the elements of execution through strategic entrepreneurship