Judul: Strategy of Improvement Advertising Revenue Income Tax In Bogor Regency.
Abstrak: Bogor Regency has a very strategic location, as the buffer zone and offset (counter magnet) of the capital Jakarta. Grow and develop potential social and economic activities and prospektik. Development activities in Bogor District will increase which means funds that must be collected by the Bogor regency government must more and more, so that required excavation and development of the area and potential revenue sources to support the implementation of development programs to meet all the needs of the region. To increase revenue, the local government needs to know the potential of local taxes. Potential taxes are not always reflected in tax revenue. And potential tax revenue linked by local revenue systems and procedures. Systems and procedures as well as any revenue, if the tax potential is not calculated correctly then the actual revenues will not be optimal. From the calculation of the growth trend in the local tax realization Bogor regency there are 3 types of local taxes top the average realization growth of the Parking Tax (45, 33%), Advertisement Tax (27.45%) and Taxes (17 , 89%). This is a trend that is quite positive for Bogor regency. But this positive trend must have been influenced by the local tax potential remains to be excavated and maximized by the Bogor regency government so necessary to study strategies increase revenues from advertisement tax in Bogor regency. The main objective of this research is to analyze how to improve the advertising tax in Bogor regency administration in order to support the financing of development and governance and to address the primary objective, the specific objectives of this study is to analyze the factors that influence the potential of advertisement tax revenue, reviewing management organization of advertisement tax is implemented, analyzed the taxpayer perceptions of the advertisement tax and revenue enhancement strategy billboard tax in Bogor regency. The data used are secondary data times series. Data was analyzed by descriptive quantitative and qualitative. Quantitative analysis is used to analyze the factors that influence the acceptance of advertisement tax. The analytical method used is a regression method, the calculation of Efficiency and 6 Effectiveness taxes. As for the design of this research program using Analysis IFE, EFE and IE, SWOT Analysis and Analysis QSPM. Results of the discussion, in the realization of the tax revenue target advertisements Bogor regency government always exceed the achievement of the targets set each year, with the exception of 2006, when the realization is not achieved then the effective rate also decreased and the percentage of tax efficiency at the Bogor Regency advertisement in 2000 - 2012 looks good and the smaller the ratio efficiency means that the performance of the Bogor regency government for the better collection of advertisement tax. Based on the partial test table, budget, number of employees, regulatory and tax payers have a significant impact on tax revenue billboard on the real level of 10%. This is because the p value is less than 0.1 to reject H0. Constraints faced in collecting data on the potential of the advertisement tax is the lack of accurate data
Keyword: Strategy, Regional Revenue, Advertising Tax

Judul: Strategi pemungutan penerimaan pajak reklame dalam meningkatkan pajak daerah Kota Bekasi
Abstrak: Pelaksanaan otonomi daerah memberikan kewenangan yang lebih luas bagi Pemerintah Daerah untuk dapat mengatur serta mengelola pemerintahan serta dapat menggali seluruh sumber Pendapatan Asli Daerah (PAD) baik melalui pajak daerah maupun retribusi daerah. Salah satu pajak daerah adalah pajak reklame yang merupakan suatu sumber penerimaan yang potensial untuk dapat dikembangkan seiring dengan perkembangan industri dan perdagangan di Kota Bekasi. Pemasalahannya dalam pengelolaan pemungutan penerimaan pajak reklame ini dalam menentukan target penerimaan tanpa melihat potensi yang ada sehingga menyebabkan proses penentuan target pajak reklame menjadi tidak sesuai dengan kondisi potensi yang ada. Sehingga dengan begitu realisasi penerimaan selalu tidak dapat mencapai target yang ditentukan. Penelitian ini bertujuan untuk mengukur tingkat pertumbuhan dan kontribusi serta melakukan pengukuran terhadap tingkat efektivitas dan efisiensi terhadap penerimaan pajak reklame dan menyusun Strategi Pemungutan Penerimaan Pajak Reklame Dalam Meningkatan Pajak Daerah Kota Bekasi. Data yang digunakan berasal dari data primer dan data sekunder. Data primer diperoleh dari pengisian kuisioner dan wawancara terhadap pihak Pemerintah Daerah, pengusaha reklame dan pengelola reklame. Pemilihan narasumber dilakukan secara sengaja tidak secara acak dengan mempertimbangkan narasumber sebagai pakar yang dianggap berkaitan, berkompeten, berpengalaman dan berpengaruh dalam pemungutan penerimaan pajak reklame. Data sekunder berasal dari Pemerintah Daerah khususnya BAPENDA, DPUPR, DPMPTSP, BPS Kota Bekasi dan beberapa literatur. Metode analisis yang digunakan yaitu rasio pertumbuhan, rasio kontribusi, rasio efektivitas, rasio efisiensi serta analytical hierarchy process (AHP). Hasil penelitian menunjukkan bahwa penerimaan pajak reklame Kota Bekasi periode tahun 2011-2015 belum dapat mencapai target yang ditentukan. Tingkat pertumbuhan penerimaan pajak reklame Kota Bekasi selama periode tahun 2011-2015 menunjukan bahwa rata-rata laju pertumbuhan tidak berhasil sehingga perlu untuk dilakukan peningkatan sedangkan kontribusi dari pajak reklame ini terhadap pajak daerah menunjukan bahwa rata-rata kontribusi masih sangat kurang. Kinerja dari penerimaan pajak reklame Kota Bekasi selama periode tahun 2011-2015 menunjukan bahwa rata-rata tingkat efektivitas pajak reklame kurang efektif dan rata-rata tingkat efisiensi pajak reklame sangat efisien. Perumusan strategi yang dihasilkan dari AHP adalah peningkatan kualitas dan kuantitas SDM, penertiban petunjuk teknis pemungutan pajak reklame, peningkatan sosialisasi kebijakan pajak reklame, peningkatan pengawasan terhadap potensi pajak reklame, dan peningkatan akurasi data potensi pajak reklame berbasis teknologi.
Keyword: Strategy, Advertisement tax, Growth and contribution, Effectiveness and efficiency, Bekasi City, Economics growth, Local goverment, Konstribusi, Strategy, Regional revenue

Judul: Synthesis of Apatite - Chitosan Composite Using Duck Eggshell and Chitosan with Temperature and pH Control
Abstrak: Composite of apatite-chitosan was prepared by using chitosan as polymer matrix. Calcium phosphate was prepared from CaO and (NH4)2HPO4, which the ratio Ca : P had to be 1.67. Chitosan is produced by deacetilase from biopolymer chitin. Duck eggshell (95% CaCO3) as starting material was converted to be calcium oxide (CaO) through calcinations with temperature 1000oC for 5 hours. In-situ and ex-situ methods were prepared from apatite and chitosan (dissolved with acetate acid 2%). Calcium phosphate prepared for bone implantation, but it is too fragile and brittle to be implant into the body. So addition of chitosan can decrease crystalinity and increase mechanic characteristic (tougher). Composite apatite-chitosan was resulted by fast precipitation. Fast precipitation was held in a breaker glass with nitrogen atmosphere, under controlled temperature at 37oC and pH 7, in order to increase amount of hydroxyapatite. Precipitation with CaO which was dropped by (NH4)2HPO4. Hydroxyapatite and chitosan were appearing at samples with in-situ and ex-situ methods which indicating by peak matching of XRD (closed lattice parameter, crystal size), overlapping at FTIR spectra and supporting by SEM picture (homogenous and agglomerated particle). However, it still needs further research to examine biocompatibility osteoconductive degree of sample by in-vivo and in-vitro test.
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