Letter Of Reprimand Research Articles

Penerapan Metode MAUT dalam Penentuan Karyawan Berprestasi dengan Pembobotan ROC

PT. Gruti Lestari Pratama Mandailing Natal is part of the Mujur Group which was founded on May 1, 1996 with a head office in Medan and oil palm plantations and a palm oil mill located in Mandailing Natal, North Sumatra. In an effort to improve the performance of the employees, PT. Gruti Lestari Pratama Mandailing Natal determines the outstanding employees every year. The purpose of determining outstanding employees is to improve the performance of each employee which can support the progress of the company. In determining outstanding employees, PT. Gruti Lestari Pratama Mandailing Natal evaluates only one assessment, namely achievement, even though there are several other criteria that can be used as criteria for determining outstanding employees such as discipline, responsibility, achievement, cooperation, attendance and letters of reprimand. Some of these criteria will be a more effective assessment of the previous assessment of the determination of outstanding employees at PT. Gruti Lestari Pratama Mandailing Natal. In determining outstanding employees, a decision support system (SPK) is needed. SPK in this study uses the MAUT method with ROC weights. The result of the best alternative decision is the A9 alternative on behalf of "Riswandi" with a value of U_i = 0.785 which was selected as an outstanding employee at PT. Gruti Lestari Pratama Mandailing Christmas.

EFFORTS TO COLLECT TAX WITH A PRIVATE LETTER IN INCREASING TAX REVENUE

One source of state revenue that plays a very important role in increasing national development and aims to increase the prosperity and welfare of citizens is tax. Forced Letter (SP) is an order to pay tax debt and tax collection fees. A forced letter is issued if the tax bearer does not pay off the tax debt and a letter of reprimand or warning letter or other similar letter has been issued to him. This study aims to determine the efforts to collect taxes with forced letters in increasing tax revenues at KPP Pratama Pekalongan and to find out how effective tax collection by forced letters is in increasing tax revenues at KPP Pratama Pekalongan. This study uses a normative juridical approach, uses descriptive qualitative research specifications, and uses data collection techniques with primary and secondary data types.The results showed that efforts to collect taxes with forced letters in increasing tax revenue at KPP Pratama Pekalongan were carried out according to procedures, in the implementation of Tax Debt Collection with Forced Letters against Tax Underwriters at the Pekalongan Primary Tax Service Office encountered several obstacles, including because the tax bearer changed -change and not updated by the taxpayer and the tax collection department is less assertive in dealing with it taxpayers who do not want to pay on time. The effectiveness of tax collection by forced letter, based on tax collection by forced letter in 2020 tax revenue was 52,822,510,688, but the disbursement of tax arrears obtained was only 3,075,931,087 (6% contribution), while in 2021 tax revenue was 35,986,957,621 , but the disbursement of tax arrears amounted to 6,100,666,734 (17% contribution).

Analisis Efektivitas Penagihan Pajak Melalui Surat Teguran, Surat Paksa, Dan Penyitaan Untuk Meningkatkan Penerimaan Pajak Penghasilan

The realization of receipt of warning letters, coercion letters and confiscation letters in Batam City has not yet reached 100%, this non-realization may be caused by the ineffective collection through warning letters, coercion and confiscation. The purpose of this study was to see whether letters of reprimand, coercion and tax confiscation were effective in increasing income tax revenue at KPP Pratama Batam Selatan. This type of research is a quantitative descriptive using data in the form of numbers for analysis through the formula of treatment effectiveness. The data source for this research is secondary data obtained from KPP Pratama South Batam. Collecting data researchers using shooting techniques. The sample used to measure the effectiveness of the ratio in this study is income tax arrears issued by forced letters and disbursement of income tax arrears from collection activities by forced letters. The results of the study partially show that the average value of the effectiveness of a coercion letter is 92%, it is included in the effective category, the average value of the effectiveness of a coercion letter is 91%, it is included in the effective category, the average value of the effectiveness of a confiscation letter is 91%, so into the effective category. Simultaneously an average value of 91% is obtained with effective criteria. In conclusion, an effective warning letter to increase income tax receipts at KPP Pratama South Batam or H1 is received, an effective coercion letter to increase income tax receipts at KPP Pratama South Batam or H2 is received, an effective confiscation letter to increase income tax receipts at KPP Pratama South Batam or H3 received, letters of reprimand, letters of coercion and effective confiscation letters to increase income tax receipts at KPP Pratama Batam Selatan or H4 are received

Implementation of Multi-Objective Optimization on The Basis of Ratio Analysis (MOORA) Method in Determining The Best Employees

Employees are one of the wealth owned by the company. Employees are also able to advance the company and benefit the company if the employee has good performance. Therefore, decision makers in the company must determine the best employees in order to motivate their employees to work well. Decision makers are often faced with difficulties in decision making with so much data. To avoid this, a decision support system can be used with the method of MULTI-OBJECTIVE OPTIMIZATION ON THE BASIS OF RATIO ANALYSIS (MOORA) which can help determine the best employees by using predetermined criteria and weights. The criteria used are attendance, letter of reprimand, appreciation, responsibility and timely reporting of duties. This Moora method can help users in determining the Best Employees with optimization values based on these criteria.

Penerapan Metode Multi Objective Optimization on the Basis of Ratio Analysis (MOORA) Dalam Pemilihan Mekanik Terbaik Sepeda Motor

A mechanic is a person in charge of checking, maintaining, repairing, replacing spare parts according to the analysis of the Service Advisor (the person who serves and receives every customer or customer complaint) listed in the workshop work order, with reference to the standardization of work that has been set and most mechanics specialize in in certain areas such as auto mechanics, bicycle mechanics, motorcycle mechanics, boiler mechanics, general mechanics, air conditioning and freezing, aircraft mechanics, diesel engine mechanics. One of the existing methods in a decision support system is the MOORA (Multi-Objective Optimization On The Basis Of Ratio Analysis) method. The reason the author chose the MOORA method is because this method is very simple, stable, and powerful, even this method does not require an expert in mathematics to use it and requires simple mathematical calculations. In previous research, it is known that there is no selection of the best mechanic at company. With the use criteria used are troubleshooting (analyzing problems and repairing vehicles), years of service, attendance and letters of reprimand. With these criteria, it is expected to produce the best motorcycle mechanic decisions

Efektivitas Penagihan Pajak Aktif dengan Surat Teguran, Surat Paksa, dan Surat Pelaksanaan Melakukan Penyitaan terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Rantau Prapat

The main and largest source of income in Indonesia today is from taxes. Taxes are used to finance government expenditures needed to increase national development and improve the welfare of citizens. In order to achieve the effectiveness and efficiency of tax collection, DGT continues to improve law enforcement through passive and active tax collection activities. This study aims to determine the effectiveness of active tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution to confiscate income tax receipts at KPP Pratama Rantau Prapat. The analytical method used in this study is descriptive analysis to provide an overview of whether tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution for confiscation has been effective or not. The research data obtained were analyzed using descriptive statistics in the form of descriptive ratios. The test results show that tax collection with letters of reprimand and letters of compulsion in 2020 and 2021 is classified as ineffective. Therefore, the Head of KPP Pratama Rantau Prapat must make various efforts both internally and externally to improve the efficiency of tax collection in his working area.
 Keywords: Effectiveness, Tax Collection, Warrant, Forced Letter, Warrant Doing Foreclosure

Efektivitas Penagihan Pajak Aktif dengan Surat Teguran, Surat Paksa, dan Surat Pelaksanaan Melakukan Penyitaan terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Rantau Prapat

The main and largest source of income in Indonesia today is from taxes. Taxes are used to finance government expenditures needed to increase national development and improve the welfare of citizens. In order to achieve the effectiveness and efficiency of tax collection, DGT continues to improve law enforcement through passive and active tax collection activities. This study aims to determine the effectiveness of active tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution to confiscate income tax receipts at KPP Pratama Rantau Prapat. The analytical method used in this study is descriptive analysis to provide an overview of whether tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution for confiscation has been effective or not. The research data obtained were analyzed using descriptive statistics in the form of descriptive ratios. The test results show that tax collection with letters of reprimand and letters of compulsion in 2020 and 2021 is classified as ineffective. Therefore, the Head of KPP Pratama Rantau Prapat must make various efforts both internally and externally to improve the efficiency of tax collection in his working area.
 Keywords: Effectiveness, Tax Collection, Warrant, Forced Letter, Warrant Doing Foreclosure

Efektivitas dan kontribusi tindakan penagihan pajak terhadap penerimaan pajak di KPP Malang Utara

This study aims to determine how much the effectiveness and contribution of collection actions using letters of reprimand and coercion on tax revenues at KPP Pratama Malang Utara. The type of data in this study is quantitative. Source of data in the form of secondary data. This study uses quantitative descriptive analysis techniques. The results showed that tax collection with warning letters in 2018 and 2019 was declared ineffective and tax collection with forced letters in 2018 and 2019 was declared less effective, while the contribution of collection with warning letters and forced letters to tax receipts was very less. This is due to the Tax Insurer who has changed his home address but did not report it, the Tax Insurer is unable to pay off his tax debt, the lack of awareness of the Tax Insurer and the Tax Insurer does not recognize the tax debt.

Seleksi Pemilihan Karyawan Terbaik Menggunakan Metode Profile Matching

Appreciation of a performance for the best employees is something that must be done by a company to encourage employees to be more enthusiastic in working. Reward is given to employees who have performed the best in the last year, while the awarding of a letter of reprimand is given to employees who have very poor performance. the selection of the best employees so far is based only on attendance and observation from the assessment of performance in one year regardless of other criteria of assessment. so there are often mistakes in choosing the best employees. in this study using Profile Matching method in performing calculations and employee rank. The results showed that employees on behalf of Serly were selected as the best employees with a score of 4.96

The Death of George Floyd: Bending the Arc of History Toward Justice for Generations of Children.

* Abbreviations: COVID-19 — : coronavirus disease 2019 PART — : Pediatricians Against Racism and Trauma We have seen the horrifying cell phone and surveillance video footage of the murder of George Floyd replay again and again in the last few weeks. The aftermath begs the question why this particular murder of a Black man by a police officer has sparked the international response so few have received.1 Scores of other Black men, women, and children have been killed by police since the 2014 murder of Eric Garner in New York City, in which he suffered an illegal chokehold and uttered the devastating refrain “I can’t breathe,” and countless others have been murdered over generations. These cases represent just the tip of the iceberg because these murders happened to be recorded on bystander cell phone video or police webcam capture. Moreover, it is the tip of another iceberg because these cases represent modern-day lynchings. The lynching of Black people in the United States was routine before the “civil rights era,” when there were major legal advances to change the treatment of Black Americans in this country. However, it was not until February 2020 that federal legislation, the Emmett Till Antilynching Act, was passed by the House of Representatives but is still … Address correspondence to Benard P. Dreyer, MD, FAAP, Division of Developmental and Behavioral Pediatrics, Department of Pediatrics, New York University Grossman School of Medicine and Department of Pediatrics, Bellevue Hospital Center, 550 First Ave, New York, NY 10016. E-mail: benard.dreyer{at}nyulangone.org

Penanganan Tindak Pidana Perkara Pelanggaran Lalulintas Di Satlantas Polres Pematangsiantar

Traffic violations have become a habit of the road user community, so that every time an orderly operation of the traffic on the road is carried out by the authorities, traffic violation cases are still occurring and these violations often cause traffic accidents. The research method used in this research is to use a normative and empirical approach. i.e. conducts library research by researching and collecting library materials that are specifically related to laws and regulations and books relating to law and traffic, as well as field research conducted by observing observations and direct interviews with related objects. The results showed that the forms of traffic violations that occurred were motorists breaking traffic signs, driving not using a complete safety system. Some acts and sanctions for violations which are categorized as traffic violations regulated by Law No. 22 of 2009. Factors handling obstacles to traffic violations in Siantar Traffic Police Station Siantar, namely the human factor (Human Error), the factor of inadequate road infrastructure and facilities causing traffic violations. Efforts to deal with traffic offenses at the Siantar Police Traffic Police Unit are preventive and repressive measures to take action by giving a letter of reprimand or verbally, taking action by giving a ticket.

TATA CARA PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA, SITA DAN LELANG DI KPP PRATAMA JAKARTA SAWAH BESAR SATU

The purpose of this research is to determine the procedure of tax collection with letter of reprimand and letter of compulsion at KPP Pratama Jakarta Sawah Besar Satu. This type of method used in this research is qualitative descriptive. The data used in this research is the disbursement of tax arrears, tax arrears disbursement targets, the receipt with letter of reprimand, letter of compulsion seizure and auction for the period 2012-2015. The data were obtained from interview and documentation. The results of this research indicate that procedure of tax collection with letter of reprimand, and letter of compulsion at KPP Pratama Jakarta Sawah Besar Satu in accordance with Act No. 19 of 2000 about tax collection with letter of compulsion.

Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance

EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN

Tax collection by using a letter of reprimand and forced letter is an effort to increase the effectiveness of tax revenue that purpose as the country's development. This research method aims to determine the level of effectiveness of the tax collection and forced letter warning letter. The research method uses descriptive method of analysis, methods based on existing data, and then draw conclusions. This study uses secondary limit the period 2011-2012. Analysis using ratio analysis to calculate the effectiveness of tax collection by using related variables that include the amount of the tax billing plan and the amount of tax revenue. The results showed that the effectiveness of tax collection with a letter of reprimand and a letter run ineffectively enforced, so expect authorize agencies in collecting tax debts can be optimized, see realize taxes are still very small

ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP PRATAMA TAHUNA

One of the efforts to achieve the country's development by exploring the source of funds from domestic sources in the form of taxes but awareness of the taxpayers are less concerned in paying taxes therefore tax collection should be the goal so that taxpayers can settle their tax debt. The purpose of this study is to provide an overview of collection action with a letter of reprimand and forced letter as well as the effectiveness of tax collection with a letter of reprimand and forced letter to the disbursement of tax arrears on KPP Tahuna. In this study using a comparative descriptive. Based on the research results can be seen the level of effectiveness of tax collection by the warning letter and the letter and forced in 2012-2015 are less effective because they brought indicators of the effectiveness of 60%. Some things cause payment letter of reprimand and forced letter did not reach 100% among others existence of difficulties in finding residence address of the taxpayer, the presence of two TIN of the tax payer and the taxpayer who does not acknowledge the existence of the tax debt.Keywords: Tax Billing, Level of Effectiveness.

Aplikasi Akademik Untuk Pelayanan Wali Murid Berbasis SMS Gateway Pada SMP Negeri 2 Airgegas

During this very limited parents to monitor their children's academic activities ranging from school attendance, academic grades to violations committed by his son. That sometimes even surprise is when parents know their child's academic grades decreased and some are received letters of reprimand for their children's behavior. Thus the author makes an application for service-based SMS Gateway parents at SMP Negeri 2 Airgegas is expected able to assist parents in monitoring their learning activities at school, and help students to avoid reprimand the school due to absenteeism and decreased the value of their academic . Expected later this application can help the school, parents and students to improve student academic achievement in school

Social Media and Unprofessional Pharmacist Conduct: A Cross-Sectional Survey of Boards of Pharmacy

Purpose: To determine how often boards of pharmacy (BOPs) receive complaints related to licensee's online behavior, and what types online behaviors may prompt an investigation of a licensee.
 Methods: A survey (consisting of questions related to BOP's management of complaints against licensee online behavior and 10 case vignettes) was adapted from a previous survey of United States medical boards. Vignettes encompassed themes such as patient confidentiality, derogatory language, alcohol use, false or misleading product claims, and others. Following institutional review board approval, survey materials were distributed via email by the National Association of Boards of Pharmacy to 63 domestic and international boards of pharmacy. Completed surveys were analyzed using descriptive statistics. The proportion of respondents who indicated that the vignette would "very likely" or "likely" result in an investigation was used to determine consensus. Proportions of >75%, 50%-75% and <50% were classified as high, moderate and low consensus, respectively.
 Results: Fourteen completed surveys (22.2%) were received. Sixty percent of respondents stated that their board has been involved in managing a complaint regarding the online behavior of a licensee, and that disciplinary actions including revocation or suspension of license, letter of reprimand, and monetary fines have been enacted. While 79% of responding BOPs have a policy regarding Internet usage, 36% are unsure whether the policies are sufficient to cover online professionalism. One vignette, where a pharmacist made misleading claims regarding a compounded product, achieved high consensus for likelihood to prompt an investigation. Moderate consensus was achieved for a breach of patient confidentiality, inappropriate alcohol use, and misrepresentation of professional credentials.
 Conclusion: Boards of pharmacy are widely varied in what types of online behaviors may prompt an investigation. Additional dialogue is needed among pharmacy leaders to determine best practices.
 
 Type: Original Research

The Effectiveness of the Use of Warrants and Warrants in Collecting Tax Arrears to Increase Tax Revenues (Study at KPP Pratama Surabaya Sukomanunggal)

The purpose of this study was to determine the effectiveness and contribution of the use of warning letters and forced letters in collecting tax arrears at KPP Surabaya Sukomanunggal in the 2016-2018 period. This type of research is a qualitative research with a descriptive approach. The data in this study consisted of primary data and secondary data. Data collection techniques using interviews and documentation. In this study illustrates the collection of tax arrears with letters of warning and forced letters in increasing tax revenue at KPP Pratama Surabaya Sukomanunggal. The analytical method used in this research is descriptive analysis using ratio analysis of effectiveness and contribution using calculation formulas. The results of this study indicate that the level of effectiveness of warning letters is classified as ineffective because the percentage of Warning Letter produced is still far below 60% caused by the low awareness of mandatory and the inability of taxpayers to pay their tax debt. While the forced letter as a whole is not enough to say effective because the percentage produced shows a downward trend caused by the lack of number of tax officers, especially the Tax Bailiff who plays an important role in the notification or delivery of the Forced Letter and also awareness of taxpayers in paying their low tax debt and also contributions made from letters of reprimand and forced letters are still lacking in tax revenues.

Results from a National Study of Social Workers Sanctioned by State Licensing Boards

This article presents the results of a descriptive study, synthesizing the reports of 27 state regulatory boards about their actions against certified and licensed social workers (N = 874) during the period of 1999 to 2004. The purpose of this study was to examine the unprofessional behavior of certified and licensed social workers, the results of which can inform the education and training of social workers and help protect the public. The most frequent violations were dual relationships, license-related problems, problems with basic practice, crimes, and practice below specific standards of care. State regulatory boards typically sanctioned social workers with letters of reprimand, revoked certificates or licenses, imposed probation or instituted the supervision of practice, and accepted the social workers' surrender of their licenses.

Out of Eden: The Legion of Decency, the FCC, and Mae West's 1937 Appearance on The Chase & Sanborn Hour

During a 1937 appearance on NBC's top-rated Chase & Sanborn Hour, Hollywood icon Mae West starred in a comedy skit based on the Garden of Eden that drew complaints of indecency from offended listeners. Much of the reaction came from Catholic reformers seeking to expand the Legion of Decency's influence to radio. The sponsor and network apologized, and the Federal Communications Commission (FCC) issued a letter of reprimand to NBC and its affiliates. This action spurred a backlash among critics, who charged the FCC with censorship. The incident was an important landmark in the prewar debate over government's role in regulating radio.