Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKKemajuan pembangunan menyebabkan meningkatnya kegiatan industri termasuk industri . yang menggunakan timah hitam sebagai bahan baku, atau hasil produksinya. Salah satu industri yang menggunakan persenyawaan timah hitam untuk produksinya adalah industri refinery yang memakai " tetra etil lead" sebagai anti nok yang berkhasiat menambah bilangan oktan bahan bakar.Dengan banyaknya kendaraan bermotor yang menggunakan. jalan dan bensin dipakai sebagai bahan bakar, timah hitam yang dilepaskan dari proses pembakaran dapat meaimbulkan pencemaran di udara. Udara yang mengandung timah hitam di lingkungan kerja dapat memajani tenaga kerja yang bekerja di tempat tersebut dan dapat menaikkan kadar timah hitam dalam tubuhnya.Telah diteliti 83 orang petugas gerbang tol dengan kelompok masa kerja < 1 tahun, 5-6 tahun dan 10-11 tahun; mereka diperiksa kadar timah hitam darah dan urin. Nilai rata-rata kadar timah hitam darah menurut kelompok masa kerja tersebut berturut- turut adalah 265,5; 288,9 dan 302,0 µg/l . Nilai rata-rata kadar timah hitam urin menurut kelompok rnasa kerja tersebut berturut-turut adalah 199,1; 213,8 dan 225,1 µg/l. Walaupun memperlihatkan adanya kecenderungan peningkatan, kadar timah hitam darah maupun urin tidak menunjukkan peningkatan yang secara statistik bermakna (p > 0,05 ).Nilai rata-rata kadar koporporfirin urin ketiga kelompok masa kerja tersebut berturut-turut 135,9; 149,6 dan 148,8 µg/l dan perbedaan ini tidak menunjukkan perbedaan yang bermakna (p>0,05).Prevalensi kadar timah hitam darah yang melebihi 240 µg/1 berturut - turut menurut kelompok masa kerja adalah 38,5 %; 57,7 % dan 64,5 % namun perbedaannya tidak bermakna.Prevalensi kadar timah hitam urin yang melebihi 270 µg/l berturut - turut menurut kelompok masa kerja adalah 23,1 %; 30,8 % dan 32,3 % namun perbedaannya tidak bermakna.Prevalensi kadar koproporfirin urin yang melebihi 200 µg/l berturut - turut menurut kelompok masa kerja adalah 11,5 %; 19,2 % clan 22,6 % namun perbedaannya tidak bermakna.Gerbang tol adalah tempat kerja yang tiap harinya melintas berbagai jenis kendaraan bermotor dengan bahan bakar bensin, solar maupun gas. Kadar timah hitam di lingkungan kerja tergantung pada banyaknya kendaraan bermotor yang melintas, curah hujan dan aliran angin. Penelitian kadar timah hitam di udara lingkungan gerbang tol pada 6 gardu tol adalah berturut - turut sebagai berikut 2,5; 4,6; 5,5; 4,9; 5,2 dan 6,2 µg/m3.Antara kadar timah hitam darah dan kadar timah hitam urin tidak didapatkan adanya korelasi ( r = 0,05 ). Begitu juga antara kadar timah hitam darah dengan kadar koproprorfirin urin tidak terdapat korelasi yang berarti (r = 0,02 ).

---

ABSTRACT

National development results in increased industrial activities of which there are industries using lead containing materials in the final product. Gasoline industries utilize lead compound additive, tetra ethyl lead to increase octane number of gasoline.

Most vehicles passing through the roads use gasoline for their fuel that contains lead and therefore cause air pollution. Lead in the air from this pollution may influence the health conditions of employees who work there by the increased lead contents in their bodies.

This research studied 83 persons who were toll gate employees divided into three working duration groups, namely less than 1 year, 5 to 6 years and 10 to 11 years. They were examined for lead contents in blood and urine and coproporphyirine concentrations in urine. The average values of lead contents in blood by working duration groups were 265.4, 288.9 and 3010 µg11. And the average values of lead contents in urine were 199.1, 213.8 and 225.1 µg/l. Although the figures showed increases in both lead in blood and urine but they were of no significant differences (p > 0.05 ).

The average values of coproporphyrine concentrations in urine of the three working duration groups were 135.9, 149.6 and 148.8 µg/l and the differences were not significant ( p > 0.05 ).

The prevalence?s of lead contents in blood of more than 240 µg/l by working duration groups were 38.5 %, 57.7 % and 64.5 % but no significant differences were found.

The prevalence?s of lead contents in urine of more than 270 µg/l by working duration groups were 23.1 %, 30.8 % and 32.3 % but no significant differences were found.

The prevalence?s of coproporphyrine concentrations in urine of more than 200 µg11 by working duration groups were 11.5 %. 19.2 % and 22.6 % but no significant differences were found.

The toll gates were the places where the employees worked. Many kinds of vehicles used gasoline, diesel fuel and gases as fuel for sources of energy. The contents of lead in the air depended on how many vehicles passed through as well as the quantity of rain and wind direction. The contents of lead in the air of six toll gates were 2.5, 4.5, 5.5, 4.9,5.2 and 6.2 µg/m3.

The lead contents in blood and those in urine had no correlation (r = 0.05 ). Similarly lead contents in blood and coproporphyrine concentrations in urine also had no correlation (r=0.02)."

"Dalam rangka mewujudkan penerimaan pajak yang optimal, diperlukan aparat perpajakan yang mampu dan handal dalam melaksanakan tugasnya serta kesadaran masyarakat wajib pajak untuk memenuhi kewajiban perpajakannya. Seiring dengan reformasi di bidang perpajakan, dimana sistem yang diterapkan di Indonesia adalah sistem self assessment dengan kepatuhan sukarela (voluntary compliance) sebagai penyangganya, yaitu wajib pajak diberi kepercayaan untuk menghitung, menyetor dan melaporkan sendiri semua kewajiban perpajakannya secara benar dan sesuai waktu yang ditentukan berdasarkan ketentuan perundangundangan perpajakan yang berlaku.Untuk mendukung sistem self assessment ini, sebagai konsekuensinya Direktorat Jenderal Pajak berkewajiban melaksanakan tugas penyuluhan secara intensif, menyelenggarakan tugas pelayanan perpajakan secara prima disertai tugas pengawasan atas pelaksanaan sistem ini dengan penerapan penegakkan hukum (law enforcement) secara adil (fair) dan konsisten.Mengingat tingkat kepatuhan wajib pajak merupakan salah satu faktor yang sangat penting dalam rangka pencapaian penerimaan pajak, maka penelitian terhadap kinerja pelayanan perpajakan dilihat dari tingkat persepsi atau kepuasan wajib pajak perlu diketahui. Hal ini dimaksudkan untuk mengetahui seberapa besar pengaruhnya (hubungannya) tingkat pelayanan pajak terhadap tingkat kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya.Penelitian dilaksanakan di Kantor Pelayanan Pajak Sidoarjo Barat dengan menggunakan sampel 100 Wajib Pajak Besar Tetap Badan, meliputi tahun pajak 2002 dan 2003. Metode penelitian yang digunakan melalui daftar pertanyaan (kuesioner) sebanyak 30 pertanyaan, dengan instrumen Servqual dari Zeithaml-Parasurahman-Berry sebagai indikator tingkat kepuasan wajib pajak melalui lima dimensi, yaitu: tangibles, reability, responsiveness, assurance, dan empathy.Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh yang positif dan signifikan antara tingkat kualitas pelayanan dengan tingkat kepatuhan Wajib Pajak, walaupun ada sangat rendah sekali.Berdasarkan hasil penelitian tersebut, disarankan kepada Kantor Pelayanan Pajak Sidoarjo Barat untuk melakukan perbaikan dan peningkatan kualitas pelayanan perpajakannya disertai dengan perhatian terhadap tingkat kesejahteraan sumber daya manusia yang melaksanakan tugas pelayanan, agar tercipta pelayanan yang prima, konsisten dan berkesinambungan.

---

In order to get an optimal tax revenue, there are needed a capable tax agencies who are able to perform their task and the taxpayer society to fulfill their tax duty. This is in conformity with the reformation in taxation in Indonesia, where the applied system is self assessment, supported by voluntary compliance, that is the taxpayers are being trusted to count, to pay and to report their tax obligations correctly and promptly in accordance with the current tax regulation.

As a consequence of supporting this self-assessment system, the Directorate General of Taxes has to give an intensive illumination, has to perform well in giving tax services, as well as to supervise the implementation of this system, along with the application of law enforcement consistently and in a fair way.

Considering that the obedience of taxpayers is one of the very important factors in order to reach the tax revenue, it is necessary to conduct the research to investigate the performance of tax agency in giving tax service. This research should be conducted to see the level of perception of the taxpayer?s satisfaction. It is meant to know the correlation between tax service given to taxpayers and their satisfaction in meeting their tax obligations.

The research has been conducted in The West Sidoarjo Tax Office, using 100 big permanent institution taxpayers as the sample, covering the tax year of 2002 - 2003. The method being used is questionnaire containing 30 questions. using the instrument of Servqual from Zeithaml-Prasurahman-Berry as indicator of the taxpayers satisfaction through 5 dimensions, that is: tangible, reability, responsiveness, assurance and empathy.

The research result shows that there is no positive and significance correlation between the service quality level and taxpayer's obedience level, although there is very low.

Based on the research result, it is suggested that The West Sidoarjo Tax Office improve and increase their taxation service quality as well as pay attention to the welfare level of human resources who do the service task, in order to create a good consistent and continuous service."