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"Penelitian ini membahas pemungutan pajak sarang burung walet di Kabupaten Tanjung Jabung Barat dengan menggunakan sistem pemungutan official assessment serta faktor yang menjadi hambatan dalam proses pemungutan pajak sarang burung walet. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa pemungutan pajak sarang burung walet menggunakan sistem pemungutan self assessment dengan alasan sistem pemungutan tersebut dapat meningkatkan pajak yang berpengaruh terhadap pendapatan asli daerah.

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The focus of this study is the bird's nest of tax collection in West Tanjung Jabung using polling official assessment system and the factors that become obstacles in the tax collection process bird's nest. This study is a descriptive qualitative research design. The results of the study suggest that the bird's nest taxation collection system using a self-assessment by reason of the collection system to increase the tax effect on local revenues."

"Pemungutan pajak sarang burung walet di Kabupaten Kebumen memberikan kontribusi yang sangat rendah bagi pendapatan asli daerah. Tujuan penelitian ini adalah untuk menganalisis pemungutan pajak sarang burung walet di Kabupaten Kebumen dan faktor yang mempengaruhinya. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini adalah implementasi kebijakan pajak sarang burung walet tidak sesuai dengan peraturan daerah yang mengaturnya. Peneliti menyarankan untuk dilakukan policy termination, atau sebagai alternatif adalah penggunaan self assessment system sesuai yang telah diatur dalam peraturan daerah.

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Implementation of nest swallow tax policy in Kebumen contribute less to the local revenue. The purpose of this research is to analyze the implementation of tax collection policy nest swallo in Kebumen and that factors that besome in the tax collection process. This study is a descriptive qualitative research design. As result, implementation tax collection policy nest swallow is not accordance with the local regulations that regulate it. Researcher suggest to do policy termination, or then the alternati is the use of self assessment system as regulated in the local regulations. "

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AbstractThis research described the morphometric variations between males and females ofthe mud lobster Thalassina anomala (Herbst 1804). We collected 20 individuals (10males and 10 females) and measured the morphometrics parameter of Decapods. Theaverage of total length of males and females were measure 225.09 ± 27.04 mm and210.58 ± 47.46 mm respectively. The average of total weight of males was about160.1 ± 39.41 g and females was about 153.1 ± 58.82 g. The propodus height (PH) ofmale?s cheliped averaged 21.35 ± 7.70 mm (right), 21.9 ± 6.07 mm (left) and formajor propodus length (PLa) was about 66.06 ± 14.18 mm (right), 68.63 ± 12.42 mm(left), while for minor propodus length (PLb) was 48.00 ± 11.13 mm (right) and49.61 ± 9.93 mm (left). The females showed that the mean of PH was 23.92 ± 8.35mm (right), 18.72 ± 4.00 mm (left) and for PLa was 66.14 ± 19.42 mm (right), 64.06± 17.42 mm (left), and than for PLb was 49.41 ± 16.52 mm (right), 44.79 ± 12.64 mm(left). However, there was no morphometrics difference between males and females.Meanwhile the research found that males have monomorphic and dimorphic cheliped,while females were found only have dimorphic ones."

"ABSTRAKPajak hotel di Kabupaten Wonosobo merupakan salah satu pajak yang potensinya sedang digali oleh Pemerintah Daerah, mengingat korelasinya dengan pertumbuhan sektor pariwisata. Pemerintah daerah mempunyai tujuan untuk menjadikan Wonosobo sebagai kota pariwisata dan lebih meningkatkan pendapatan daerah. Namun selama ini implementasi pajak terkait sektor pariwisata khususnya pajak hotel belum terpungut secara optimal. Tujuan penelitian ini adalah untuk menganalisis implementasi pemungutan pajak hotel dan kendala yang dihadapi Pemerintah Daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis data kualitatif melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian ini adalah implementasi kebijakan pemungutan pajak hotel belum sepenuhnya berjalan sesuai dengan tujuan Pemerintah Daerah. Isu yang paling menonjol dalam implementasi kebijakan adalah komunikasi, struktur birokrasi dan penegakan hukum.

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ABSTRACT

Hotel tax in Wonosobo Regency is one of the taxes which its potential is highly being explored by Local Government, considering the correlation of hotel tax with the growth of the tourism sector. The local government has a purpose to make Wonosobo as a tourism city and further to increase local revenue. However, during the tax implementation related to tourism sector, especially hotel tax has not been collected optimally. The purpose of this research is to analyze the implementation of hotel tax collection and problems faced by Local Government. This research adopted a quantitative approach to qualitative data analysis technique through in-depth interviews and literature study. As result, the implementation of hotel tax collection policy has not been fully in accordance with the goal of Local Government. The most prominent issues in the policy implementation are communications, bureaucratic structures and law enforcement."

"Penelitian ini menggunakan hasil tes UAS MA TP. 2007/2008. Tes terdiri dari 40 item. Respon terhadap tes dianalisis secara kuantitatif. Sebanyak 502 orang peserta tes dijadikan objek penelitian. Analisis terhadap data dilakukan dengan menggunakan software Iteman, Bigsteps dan Bilog-Mg 2PL. Data dikelompokkan berdasarkan asal sekolah. Kelompok pertama siswa yang berasal dari Madrasah Aliyah Negeri dan Swasta, kedua siswa yang berasal dari sekolah Negeri dan ketiga berasal dari siswa sekolah Swasta. Jadi secara keseluruhan ada 9 kali menjalankan program karena setiap kelompok data dianalisis dengan 3 software.Pendekatan teori tes klasik dalam hal ini menggunakan program Iteman pada data seluruh responden, baik dari sekolah Negeri maupun sekolah Swasta, dapat diketahui bahwa instrumen yang dalam hal ini adalah soal-soal PPKn yang digunakan pada ujian akhir sekolah di kabupaten Tanjung Jabung Barat telah cukup baik dengan Mean P atau rata-rata tingkat kesukaran "sedang", Mean Item- Total atau rata-rata daya pembeda soal "baik" yang berarti telah dapat membedakan antara siswa yang berkemampuan rendah dan berkemampuan tinggi.Secara umum, jika dilihat dari Teori Tes Klasik (Classical Test Theory) PPkn yang diberikan pada sekolah Negeri lebih dapat membedakan "kelompok siswa pandai dengan kelompok siswa yang kurang pandai" dibandingkan dengan siswa sekolah Swasta. Demikian juga hal nya jika dilihat dari Teori Tes Modern (Item Response Theory).This research is using UAS MA test results TP 2007/2008. Test is composed of 40 items. Respond towards test were analyzed quantitatively. Number of 502 test participants are taking as research object. Analysis towards data conducted by using Iteman, Bigsteps, and Bilog-Mg 2PL Softwares. Data are grouped based on school's origin. First group, students are derived from Madrasah Aliyah public or state, second students which derived from state school and third is from private school. And 9 times to run the program since each of data group analyzed by 3 softwares.Classical test theory approach is using Iteman program in this case on thorough respondent's data either state school or private, it is found that instrument applied here is PPKn question which used on Final Examination at Tanjung Jabung Barat Municipality had reached mean P good enough or average of "medium " difficulty level, Mean Item Tot or the average of "good" differentiate which means it has distinguish among students who posses low or high capability.Generally, if PPKn Classical Test Theory provided to state school would be more distinguishing "intelligent students groups with unlucky students" compares to private's students. So as happened to Modern Test Theory."

"The research of the Gastropoda community structure in Pangkal Babu Mangrove forest was conducted on January until February 2012. The researcher used Purposive Random Sampling Method. There are 1950 Gastropods in mangrove forest of Pangkal Babu which consist of 15 species, 11 genera, and six families. From the 15 species, there are two types of the species which have a high frequency of subsistence. They are Cerithidea obtusa and Cassidula aurisjudae, that is 93.33% for each. The range of Gastropoda relative density is between 28 ind/m2-58.1 ind/m2, species diversity ranges from 1.5 to 1.9, evenness of species is between 0.553 to 0.684 and the distribution of species ranges from 2.4 to 3.9. In measuring of abiotic parameter, the temperature showed 29oC--34oC. Substrate salinity values at the research site varies between 20 ? -- 26 ?. Substrate type heavy foundation at Station 1, 2, and 3 in the Pangkal Babu Mangrove forest is a kind of mud contour and the degree of acidity of the mud (pH) varies between 5- 7. Spearman correlation test results indicated there is no correlation between the density of Gastropoda and abiotic parameters."

"ABSTRAK Penelitian mengenai studi populasi dan persepsi masyarakat terhadap pemanfaatan kerang Anadara granosa (Linn. 1758) telah dilakukan di Kabupaten Tanjung Jabung Barat, Provinsi Jambi pada bulan Juli 2012 sampai Desember 2012. Penelitian bertujuan untuk mengetahui kepadatan, distribusi dan pola pertumbuhan Anadara granosa. Penelitian dilakukan di 3 stasiun yang berbeda ekosistem (lokasi di Suaka Kerang, lokasi di depan ekosistem mangrove, dan lokasi di depan pemukiman penduduk) dengan menggunakan metode Purposive Random Sampling. Kepadatan populasi Anadara granosa adalah 5,09 ind/m2 dengan kepadatan populasi tertinggi terdapat pada Stasiun 1 di Suaka Kerang. Pola distribusi kerang adalah seragam. Pertambahan panjang cangkang diikuti dengan penambahan berat. Terdapat perbedaan morfometri cangkang kerang darah antar stasiun. Ukuran morfometri kerang Anadara granosa adalah panjang rata-rata 3,36-3,94 cm, tinggi rata-rata 2,63-3,11cm, dan tebal rata-rata 2,41-2,91 cm. Terdapat korelasi antara panjang cangkang dengan biomassa dan antara kepadatan dengan pH dan salinitas. Penelitian mengenai persepsi masyarakat terhadap pemanfaatan kerang bertujuan untuk mengetahui pengetahuan lokal, pengelolaan dan pemanfaatan Anadara granosa. Penelitian dilakukan di 2 Desa yaitu Tungkal II dan Tungkal Harapan, menggunakan metode wawancara. Pemberian nama kerang berdasarkan lokasi dan cara penangkapan, pemanfaatan kerang untuk konsumsi, masyarakat masih belum mengetahui tentang konservasi dan budidaya kerang darah.

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ABSTRACT Research on population study of Anadara granosa (Linn. 1758) in West Tanjung Jabung, Jambi Province was done on July to September 2012. The objectives of the study are to determine the density, distribution, morphometry and growth patterns of Anadara granosa. Data were collected by using purposive random sampling method in three stations, that had different ecosystems (locations in Suaka Kerang, in front of the mangrove ecosystem, and villages). The population density of Anadara granosa is 5.09 ind/m2 and the highest population density in Station 1 at Suaka Kerang. Distribution pattern of shells is uniform. Shell length increasing, followed by weight gain. There are differences between the blood clam shell morphometry station. Length average is 3.36-3.94 cm, the high average is 2.63-3.11cm, and the thickness average is 2.41-2.91 cm. There is a correlation between the length of the shell with biomass and density with pH and salinity. The objective of the study of the research on public perception of the use of the blood clam Anadara granosa is to determine the local knowledge on the management and utilization of Anadara granosa shellfish in Kuala Tungkal. Location of the study include in two village, Tungkal II and Tungkal Harapan. The result is a local naming shells based on the location and type of fishing gear, the use of shells by the public as a consumer, the public do not know about the blood clam conservation and cultivation."

"Skripsi ini membahas mengenai analisis implementasi pemungutan Pajak Reklame di Kabupaten Cianjur. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dengan manfaat penelitian murni. Tujuan penelitian ini adalah untuk memahami dan menganalisis implementasi pemungutan Pajak Reklame dan faktor-faktor penghambat dalam pelaksanaan pemungutan Pajak Reklame di Kabupaten Cianjur. Teknik pengumpulan data yang dilakukan dengan field research dan studi pustaka. Hasil penelitian menyimpulkan bahwa pelaksanaan implementasi pemungutan Pajak Reklame di Kabupaten Cianjur yang dilakukan oleh instansi-instansi terkait pada kenyataannya masih belum sesuai dengan aturan yang berlaku, dan terdapat faktor-faktor penghambat yang menjadi kendala dalam implementasi pemungutan Pajak Reklame di Kabupaten Cianjur.

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This thesis discusses the analysis of the implementation of advertising tax collection in Cianjur Regency. This study used a qualitative approach with descriptive research with the benefits of pure research. The purpose of this study is to understand and analyze the implementation of advertising tax collection and inhibiting factors in the implementation of advertising tax collection in Cianjur Regency. Data collection techniques performed by field research and study literature.

The study concluded that the implementation of the implementation of the Advertising Tax collection in Cianjur Regency conducted by relevant agencies in fact still not in accordance with the applicable rules, and there are inhibiting factors that become an obstacle to implementation of advertising tax collection in Cianjur Regency."

"Rendahnya kontribusi penerimaan pajak sarang burung walet di Kabupaten Tegal memerlukan tinjauan ulang terkait pemenuhan asas revenue productivity. Penelitian ini bertujuan untuk menganalisis kebijakan pajak sarang burung walet yang ditinjau dari asas revenue prodoductivity dan tantangan dalam pemungutan pajak sarang burung walet di Kabupaten Tegal. Penelitian ini dilakukan dengan pendekatan kuantitatif post positivist dan teknis analisis data kualitatif. Hasilnya adalah pajak sarang burung walet tidak memenuhi asas revenue productivity dan terdapat beberapa tantangan yang menghambat dalam pemungutan pajak sarang burung walet di Kabupaten Tegal, yaitu terdiri dari lingkungan habitat burung walet yang harus memiliki ketenangan sehingga BP2D tidak dapat masuk ke dalam bangunan sarang burung walet, domisili pengusaha sarang burung walet yang mayoritas tidak berada di wilayah yang sama dengan objek pajak, dan tingkat kepatuhan dan tertutupnya kelompok sasaran. Saran untuk pemerintah, yaitu dapat tetap menerapkan kebijakan pajak sarang burung walet dengan mengoptimalkan penerimaan pajak sarang burung walet atau kebijakan alternatif lainnya, pemerintah dapat melakukan policy termination sesuai dengan Pasal 2 ayat 4 Undang-Undang Nomor 28 Tahun 2009 dan membuat kebijakan lain, yaitu kebijakan retribusi izin pengelolaan dan pengusahaan sarang burung walet seperti yang telah diterapkan di daerah lain.

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The low contribution of tax revenue of swallow nest in Tegal regency needs a review related to the fulfillment of the principle of revenue productivity. This research aims to analyze swallow nest tax policy in terms of the principle of revenue productivity and the challenge of collecting swallow nest tax in Tegal regency. This research was conducted with quantitative post positivist approach and technical analysis of qualitative data. The result is swallow nest tax does not meet the principle of revenue productivity and there are some obstacles obstruct the collection of swallow nest tax in Tegal regency. The obstacles consist of swallow birds habitat must have quiet place which affect BP2D can not get into the swallow nest building, swallow nest entrepreneurs domicile are mostly not in the same area as the tax object, the level of obedience and closed target group. Suggestions for the government is to keep applying the swallow nest tax policy by optimizing the revenue of the swallow nest tax or other alternative policy the government be able to perform policy termination comply with Article 2 paragraph 4 of Regulation Number 28 Year 2009 about Regional Taxes and User Charges and make other policies, namely user charges permit for management and exploitation of swallow nest policy as has been applied in other areas."