Judul: Hubungan antara Tarif Pajak Penghasilan dan Penerimaan Pajak: Analisis Data Negara-negara ASEAN 1987-2011
Abstrak: Penerimaan negara dari pajak memiliki kontribusi terbesar dalam pembiayaan operasional pemerintah dibandingkan dengan sumber pendanaan lainnya. Tujuan penelitian ini untuk menganalisis efektivitas instrumen distribusi pendapatan, yaitu persentase tarif pajak (tax rate) yang optimal dalam memaksimalkan penerimaan. Adapun tingkat optimal tax rate Indonesia dianalisis dengan membandingkan beberapa negara ASEAN, seperti Malaysia, Singapura dan Thailand serta faktor lain yang memengaruhinya, yaitu tax ratio, pertumbuhan ekonomi dan GDP per kapita. Data yang digunakan adalah data sekunder dari perekonomian masing-masing negara pada periode 1987-2011. Hasil dari analisis data panel menggunakan estimasi model fixed effect didapatkan nilai R2 0.9438 yang menandakan bahwa variasi dari perubahan variabel dependen mampu dijelaskan secara serentak oleh variabel-variabel independen sebesar 94.38 persen. Sisanya sebesar 5.62 persen dijelaskan oleh faktor lain yang tidak masuk dalam model. Tax ratio, pertumbuhan ekonomi dan GDP per kapita memiliki pengaruh positif terhadap penerimaan pajak di negara ASEAN.
Keyword: ASEAN, ketimpangan, panel data, tax rate, tax ratio

Judul: Analisis Perbandingan Sistem Pajak di Indonesia dengan Australia dalam Perspektif Ekonomi Politik
Abstrak: Tax plays an important role as a source to finance the development of the country, although if the tax ratio and the number of individual taxpayers in Indonesia are compared with other countries, the tax revenue in Indonesia is not optimal yet. This research aims to know about factor that can increase the number of individual taxpayers in Indonesia comparison to Australia. Furthermore the connection between tax system, democracy, and rent-seeking activity; also the effect to tax revenue are analysed. The method is Panel Data Analysis in 15 countries of G-20 include Indonesia and Australia. Data used in this research are tax revenue as percentage of GDP, Democracy Index, Paying Taxes Ranking, and International Country Risk Guide (ICRG) Index from 2008 until 2011. The best model is Fixed Effect Model with cross section weights and white cross section. The estimation shows that a good tax system, full democracies, and the absent of rent-seeking have a significant and positive effect to tax revenue.
Keyword: Panel Data, Rent-Seeking, Democracy, Tax system

Judul: Biology Of Columbia Lance Nematode (Hoplolaimus Columbus Sher) On Soybean Excised Root Culture
Abstrak: S. Supramana, S. A. Lewis,.J. D. Mueller, B. A. Fortnum, and R. E. Ballard. 2001. Biology of Columbia lance nematod. ~ (Hoplolaimus columbus Sher) on soybean excised root culture. Nematropica 31 :283-2~)O. Feeding, egg development and oviposition, embryology, and postembtyonic development or Hoplolaimus col'lmbuswere observed on soybean (cultivar Hutcheson) excised root culture in Gam borg's B5 medium (pH 5.7,1.3% agar). Petri plate sterile cultures were placed inverted on a heated microscope stage (30°C) and observations were conducted using a color video camera and a time lapse digital videoca:;sette recorder. Oocytes were obsetved in each gonad 38 hours after feeding commenced and all egg possessing a terminal stalk was laid 96 hours later. Eggs were deposited it, the one-celled stag~ and a total of 217 hours (9 days) was required for a"newly laid egg to develop into a hatching second-stage juvenile at 30°C. Postembryonic development consisted of threejuvenile stages and an adult female with prior feeding occurring before molts and oviposition. The nematode fed ectoparasiticallyon the subepidermal cells and endoparasitically in the cortex and outer vascular tissue and remained at the infection site for 2·9 days. Key words: Columbia lance nematode, embryology, excised root culture, feeding behavior, HOfilo{aimus columbus, life cycle, oviposition, postembryonic development, soybean.
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