Pesona Pagi Gunung Bromo

Cobalah melihat pesona matahari terbit di Tanah Air? Kunjungilah Gunung Bromo. Gunung Bromo terletak di Kabupaten Probolinggo, Jawa Timur. Ada sensasi tersendiri melihat matahari pelan-pelan muncul dari balik gunung dan awan terasa di bawah mata kita. Bagaikan mengawang di atas gunung. Transportasi ke...

Jakarta dalam Rok Mini

Dirimu ikut bangun disaat semua umat sedang sahur, dirimu ikut membasuh wajah dengan wudhu disaat takbir subuh berkumandang yang mengawali start ibadah tidak makan-minum, dan dirimu ikut menonton acara televisi disaat waktu senja mulai menuntun datangnya saat berbuka puasa walau kutahu tadi siang kau hisap rokokmu sembari bercermin. Saya fikir dirimu lelah, namun teryata saya salah.

Say No to BlackBerry

47% pengguna BlackBerry yang diteliti ingin beralih menggunakan iPhone dari Apple. 34% pengguna menyatakan ingin memiliki smartphone Android dari Google. Dan ada 19% yang menginginkan Windows Phone 8 dari Microsoft.

Wisata Pulau Komodo

Komodo, atau yang selengkapnya disebut biawak komodo (Varanus komodoensis), adalah spesies kadal terbesar di dunia yang hidup di pulau Komodo, Rinca, Flores, Gili Motang, dan Gili Dasami di Nusa Tenggara...

Contoh Khutbah Jumat: Menyambut Ramadhan

Marhaban ya Ramadhan..Syaban akan berlalu, Ramadhan hanya beberapa hari lagi. Tamu istimewa itu akan datang dan membersamai kaum muslimin Mereka yang siap dengan kedatangannya insya Allah akan lebih optimal dalam mengisi Ramadhan tahun ini. Persiapan adalah keniscayaan...

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Sabtu, 31 Januari 2009

Jejak Catatan Mas FatihSyuhud

1. cara-pasang-foto-di-posting-wordpress
2.Bagi anda yang ingin submit blog anda ke puluhan mesin pencari silahkan kunjungi artikel inidaftar-blog-ke-40-mesin-cari-search-engine
3.Bagi anda blog pemula artikel ini sangat bagus untuk memperkenalkan blog andagoogle-sitemap

Image and video hosting by ggpht

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Mencoba Browsing Blog selain Google Chrome: IE, FF,FL,SF


setelah membaca catatan kang rohman tentang Ie-firefox-dalam-satu-komputer saya jadi penasaran untuk membuka blog saya dibeberapa browser tersebut (perlu diketahui browser yang sering saya gunakan google chrome), sebenarnya

saya telah memiliki beberapa browser (lihat catatan saya sebelumnya di preview-4-my-favourite-browser )di dalam compi yaitu IE,Firefox,Flock,Googlechrome dan Safari. setelah saya browse ternyata hasilnya cukup memuaskan dan 99% tampilan hampir sama hanya kecerahan yang berbeda-beda.

Google Pass Yahoo to be Number One for the First Time


Based on long-term trends it was inevitable... Google.com was going to pass Yahoo.com to become the number one site on the Web. It was just a matter of time. Now it is official:
Google is the #1 Alexa Ranked site on the web.
Google will need to keep it up if it is going to surpass Yahoo in the 3 month average rankings, which is the official ranking number shown in our lists.

Google Passes Yahoo!



Here's how it went down:
October 2007 - Unique Visitors to Google surpasses Yahoo. Yahoo still has the larger number of pageviews by a healthy but shrinking margin.
January 5, 2009 - Alexa Daily Rank for Google is #1 for the first time.
For the last few weeks Yahoo snuck (sneaked?) back into the #1 position on Saturdays (the 10th and 17th) only to lose it again on Mondays (the 12th and 19th.) This appears to be caused by the drop in unique visitors to Google on weekends. Google has remained the number #1 site since January 19th.

It kind of makes you want to root for the new underdog, Yahoo!. I, for one, welcome our new Google overlords.
taken POSTED BY GEOFFREY MACK  

Road Note of Mas Fatih Syuhud about Blogger Indonesia of the Week (89): Mulia Nurhasan

this note very interesting about why it happened,where is happened, what must we do why afraidness often happened in west country, what is wrong about this, why the west is not very tolerant of us.??

As far as Muslim women is concerned, there’s nothing more controversial than a piece of cloth called headscarf or veil. Popularly known here in Indonesia as jilbab[1]. The simplicity of jilbab or head scarf doesn’t make the effects simpler. In reality, jilbab pros and cons that comes around it as though represents a symbolism of opposing thought and attitude between practicing and non-practicing Muslim as a whole.


And thus, contentious opinions that surrounds it which comes beyond gender zone– from male and male corner –become a matter of continuing heated discourse. Among some non-Muslims, especially in the West, jilbab is considered as a symbol of many bad things: women oppression by men typical in a developing and patriarchal society; backwardness, outdated, old fashioned on the part of the Muslim women themselves, you name it. There’s a case in Indonesia, where a woman named Sandrina Malakiano a presenter in Metro TV–Indonesia’s CNN–has been fired from her jobs after she convert to Islam and decided to wear jilbab.
For so long, all heated and lengthy debates are mosly voiced by men or by Muslim women who never wore or decided not to wear it any more. Heard-scarf Muslim women barely engage in such debate themselves. It’s refreshing therefore, that such voices on behalf of those who wear jilbab start to be heard in the blogsophere. Muslim women with Western education such as Mulia Nurhasan and others start sharing their own experience and the raison d’etre behind their decision to wear jilbab or headscarf. In one of her post she writes:
Graduated from University, I worked in Tanggerang for few months before I moved to Germany for the rest of the year. In Germany I lived in a very small village where everybody knows everybody (though they don’t always talk to each other-it’s Germany-not so much different from Norway). It was my first time living abroad and I kept my headscarf with me. I realized that in this totally different culture village, I don’t necessarily need my headscarf to protect my dignity. People here don’t care about what I was wearing. They perhaps noticed me about my extra fabric on my head, but never really say anything.

I could take off my head scarf if I wanted to, as it was irrelevant to wear it for the reason of protecting my dignity as a woman anymore. But there I learned, that I used it because it identifies me as a Muslim and it reflects my believe, my faith. From then, I choose to wear it because I manifest my faith in this way.

On her headscarf experience during her stay in Europe:
It’s funny but, honestly I am a least conscious person when it comes to physical appearance. I don’t look at my self in front of the mirror all the time. It’s people who see me wearing head scarf. Unless people ask me about my head scarf, I rarely feel different. I don’t think people treat me differently. Is it because it’s Norway? Or because I am not sensitive? I don’t know. But many people said that Tromso is a very tolerant city. I think it’s true. But overall, i feel the same just like every body else here.

When people ask me why am i wearing it, I must confess that i am not always answering it well. Sometimes i simply say “My religion told me to. It’s dogmatic. I need dogma to live my life” hehehe . This is the kind of answer I sometimes give to people whom i think would debate my answer, and when i am just too lazy to debate, this would be a good escape answer. Sorry.

On her wish that headscarf is not a big deal and should be dealt with accordingly:
I learn that people manifest believe in different ways. And because I put head scarf on my head, doesn’t mean I have managed well to headscarf-ed my heart. I have met many Muslimah who are not wearing head scarf but have such wonderful heart. I think it’s very unfair to judge people from what they are wearing. You may, for example think one person has peculiar style from their fashion.

…the head scarf is just part of my manifest to my faith, my connection, my way of communication with my God. It has becoming more spiritual tool rather than religious ritual symbol. Head scarf is just one part of me among many other things that makes me the way i am.

Mulya also asked her Muslim friends to share their experience with jilbab they are wearing and opinions about it which can be found here. There’re some interesting article, especially the one written by Amalia Sanusi, another young Muslim woman who’d been in Australia and among one of the early Blogger Indonesia of the Weeks. It gains appreciation from her Dutch reader named Colson who happens to be an agnostic:
I’m afraid I’m not in the best position to comment - old, male, agnost. And yet I try.

That’s because I want to let you know I think this is a very sympathetic post. And for sure it helps me understand the decision of Muslim women to wear a veil. At least of one Muslima.

As you may expect “understanding” does not mean I share all of your arguments. But I do agree with your call for mutual respect.

===
Note:
[1] Jilbab is popular termn in Indonesia, hijab is in Middle East, purdah in South Asia (Pakistan, India, Bangladesh), kerudung in Malaysia and Brunei. Headscarf or veil in the West.
taken from fatihsyuhud

Jejak Catatan Kang Rahman Rev2

Beberapa jejak catatan dari webnya kang Rohman:
1. tentang widget alexa.com 1
2. tentang peringkat alexa
3. tentang signature


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Rabu, 28 Januari 2009

Payingpost like the sprout of a fertile in your hand

Blog advertising is one of new advertising system in which the blogger's blog that place of the advertising of goods or services. Bogger blogs that have benefit from each companies that publish them either through a direct quote or intermediary services. That parties adopted a system of payingpost at the time.

PayingPost 'advertise on blogs' carry on together bloggers and advertisers make an easy to get marketplace built for promote their products. With join payingpost advertise on blogs you can do it anywhere,
both at home, at work or while you relax in the cafe or in your spare time the other. Does not require a special skill, you only need to connect with internet and then write to post it. Payingpost will help you connected with the advertiser, only with written products and services them in your blog then you paid for this.
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Selasa, 27 Januari 2009

Get Paid To Post with Payingpost.com

Pay-per-review that is the word that I write in google when I first began to recognize the site payingpost.com, I began to think this scam site apparently does not. this site is truly pay. how it works is very simple, Writing paid reviews on your blog is easy and fun and it pays.

Of course you must first become a member if you will be doing a review. Once you are a member of the PayingPost blogging directory you will get to write posts on interesting websites, products, companies, and services and they will pay you to do it. It is just that simple. if you are interested to join please . click here
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Senin, 26 Januari 2009

Peta Lintasan Gerhana Matahari Cincin 26 Januari 2009





Map Local ring eclipse Sun 26 Jan 2009
Disebelah kiri ini animasi lintasan dimana bayang-bayang Gerhana Matahari Cincin yg dapat diamati di bumi. Lintasan ini memperlihatkan kota-kota di Indonesia yang akan mampu mengamati dimana gerhana tersebut terlihat. Hampir seluruh permukaan bumi Indonesia akan mengalami. Tetapi tidak akan terasa karena penutupan maksimumnya tidak melewati semua daerah.



Seperti kita tahu bahwa gerhana matahari itu terjadi karena bulan menutupi matahari. Jadi posisi bulan berada diantara matahari dan bumi. Posisi bulan dan matahari ini yang membentuk sabuk lintasan. Pada tanggal 26 Januari 2009 ini posisi bulan tidak dekat dengan bumi sehingga matahari hanya tertutup sebagian saja. Sehingga matahari nantinya akan terlihat seperti cincin.
Lokasi lainnya hanya melihat gerhana sebagian seperti bulan sabit saja.





Lintasan Gerhana secara keseluruhan pada tanggal 26 Januari 2009.



Lintasan gerhana di Indonesia akan terlihat paling baik di kota Lampung.



Nah semoga saja tidak ada hujan ataupun mendung sehingga kita dapat melihat gerhana matahari serta mengamati apa yang terjadi pada tumbuhan, pada binatang, dan juga perlikau manusia ketika gerhana.

Bagi anda yang yang bisa mengamati di lokasi sepanjang sabuk diantara garis biru akan melihat matahari seperti cincin. Sedangkan yang berada disebelah selatan dan utara garis itu akan melihat matahari seperti bulan sabit.


(Map Local ring eclipse Sun 26 Jan 2009)
Kalau kali ini masih gagal mengamati atau memotret gerhana jangan kuatir, berdoa saja insya Allah tahun 2016 (9 Maret) kita di Indonesia akan mengalaminya bahkan lebih spektakuler. Gerhana matahari total - GMT akan melewati Indonesia lagi dan bahkan akan melewati kota-kota besar di Indonesia. Lihat dibawah lintasan-lintasan GMT ini.

melihatnya secara online disini : 
melihat gambarnya silahkan klik bosscha observatorium atau lihat imagenya disini
 
Referensi: NASA

Sabtu, 24 Januari 2009

PASANG DATA STATISTIK di BLOG

"PLACE DATA STATISTICS in BLOG"
Salah satu blog tool sekaligus sebagai aksesori blog yang sering di gunakan oleh para blogger yakni memasang statistik . Dengan adanya statistik blog, maka kita yang mpunya blog ataupun yang berkunjung pun dapat mengetahui berapa pengunjungkah yang pernah berkunjung ke blog kita.

Sekarang bagaimana caranya kita membuat statistik tersebut? cara yang mudah yaitu kita menggunakan situs penyedia statistik. Di internet banyak sekali situs penyedia statistik gratis, sebagai contoh adalah situs sitemeter.com. Berikut adalah contoh tool yang bisa kita pilih :


Untuk mendapatkannya silahkan ikuti langkah-langkah berikut :

Silahkan kunjungi situs sitemeter.com


klik tulisan Sign Up untuk melakukan pendaftaran


klik tombol bertuliskan Next


Klik tombol Next lagi


Isi semua tabel yang ada lalu klik tombol Next lagi


Isi lagi tabel yang ada, lalu klik tombol Next lagi


klik tombol Next lagi


klik tombol Next lagi ( cape dech next..next melulu )


Setelah ada keterangan proses sign up selesai, anda harus melakukan veryfikasi, silahkan buka email yg anda berikan


Buka email yang datang dari sitemeter.com, di dalamnya ada username dan password anda untuk login ke sitemeter.com


Silahkan login dengan id anda


Bila sudah login, Klik menu Manager


Klik Menu Meter Style untuk memilih gaya dari site meter anda


Pilih style yang anda sukai, kemudian klik tombol Select


Klik menu HTML Code


Klik tulisan Adding site Meter to a Blogger.com Site


copy semua kode HTML yang di berikan lalu paste pada Notepad


Klik menu Logout untuk keluar dari situs tersebut


Selesai, tinggal memasukan kode yang kita dapat ke dalam blog kita



Sekarang tugas kita adalah memasukan kode yang sudah kita dapat ke dalam blog, ikuti langkah- langkah berikut :

khusus blog dengan template klasik :

Sign in di blogger dengan id anda


Klik menu TEMPLATE


Klik Edit HTML


Klik Edit (yang ada pada bar menu browser anda)


Klik Find (on this page)... ⇒ untuk mempercepat pencarian


Tuliskan kata dimana anda ingin tempatkan, contoh di blog saya adalah blogger (karena dekat dengan tombol blogger) klik Find


Copy & paste kode yang telah di simpan di notepad tadi, lalu klik tombol Preview untuk melihat perubahan yang terjadi


Jika sudah cocok dengan perubahan tadi, Klik Save Template Changes. Selesai


Sedikit tambahan, bila anda ingin site meter posisinya berada di tengah-tengah, tinggal tambah kode
...kode site meter...



Untuk blog dengan Template baru :

Login di blogger dengan ID anda


Klik menu layout


Klik Elemen Halaman


Klik Tambahkan sebuah Elemen Halaman


Klik TAMBAHKAN KE BLOG pada menu HTML/JavaScript


Tulis Judul site meter anda pada isian di sebelah form judul (bila ingin ada keterangan. kalau tidak, ya kosongkan saja)


Copy & paste kode Site meter pada kolom isian


Klik tombol Simpan Perubahan


Klik Elemen yang baru anda buat tadi, tahan lalu pindahkan ke tempat yang anda inginkan ( di drag & drop)


Klik tombol PRATINJAU untuk melihat perubahan yang baru di lakukan


Bila sudah cocok dengan perubahan tadi, klik tombol SIMPAN


Selesai

AW Surveys (Paid To Survey)

AW Surveys (perusahaan milik adamsucces.com)adalah perusahaan jasa survey untuk website. Kita diminta mengevaluasi website client AW Survey. Mudah mengevaluasinya, hanya 3 sampai 5 kalimat secara singkat. Saat pertama kali mendafartar dan langsung mengevaluasi 5 website masing-masing dibayar $4.00  (5 x $4.00 = $20.00), ditambah dengan

1 website dengan bayaran $1.00. Kemudian mendapatkan bonus pendaftaran sebesar $6.00. Jadi saat pertama kali daftar dan langsung evaluasi website, kita mendapatkan = $20.00 + $1.00 + $6.00 = $27.00 !!!. Selanjutnya bila kita mereferensikan ke teman untuk menjadi referer kita, maka kita akan mendapatkan komisi sebesar $1.25. Mengajukan pembayaran pada saat jumlah total pendapatan kita minimal $75.00 (ini mudah selama kita aktif secara berkala untuk mengecek ke website AW Survey, barangkali ada website yang perlu dievaluasi) dan juga aktif mereferensikan website AW Survey kepada teman/relasi. Pembayaran $75.00 dipotong biaya oleh AW Survey (Aclarn. Inc) sebesar $25.00. Jadi masuk ke rekening PayPal $50.00

Catatan : Setiap bulannya ada Contest, dimana Anda diminta melengkapi salah satu survey dan dibayar $1 serta langsung Anda diikutsertakan dalam Contest di bulan yang bersangkutan dengan hadiah sebesar $500 !!!

""Satu hal lagi yang saya alami ketika kita sudah mencapai angka $27.00  , survey hanya akan diberikan sebulan sekali dg nilai 1 USD kecuali memang ada survey lain yang hrs dievaluasi. sehingga untuk mendapatkan pendapatan kita minimal $75.00 kita harus rajin mereferalkan/mereferensikan AW Surveys ini ke netter yang lain. LOGIN ke  website ini paling tidak minimal sekali dalam 30 hari, jika lebih dari 30 hari kita tidak pernah login maka akun kita akan dibanned otomatis pembayaran tdk bisa diclaim.maka rajin2nlah untuk login siapa tahu ada survey baru""

Jangan lupa dibaca TOS (Term Of Service)-nya dimana Anda Daftar/Signup, karena kalau melanggar TOS-nya tidak ada ampun Anda pasti di-banned atau tidak dibayar. Contoh kasus adalah AW Surveys, ada sebagian yang mengatakan Scam, padahal Tidak Scam. sebagai contoh kasus yang melanggar TOS :

1. jika kita pasang URL nya di situs iklan Google Adwords,
2. satu IP adress dibuat dua account, 
3. downline tidak menyelesaikan evaluasi site AW Surveys/tidak aktif. 

Kesimpulan :
 AW Surveys Tidak Scam, Ingat Jangan Melanggar TOS nya. Dan juga yang paling penting jangan takut salah, tapi jangan mengulangi kesalahan. "Tidak Ada Orang Yang Sukses Tanpa Membuat Suatu Kesalahan". "Orang Sukses Adalah Orang Yang Pernah Membuat Suatu Kesalahan, Tapi Tidak Mengulangi Kesalahan Yang Telah Dibuatnya". Mudah-mudah tulisan ini bermanfaat bagi Anda. untuk join AW Survey silahkan

Selamat Mencoba...?!

Kamis, 22 Januari 2009

JAWABAN PALPAL (PALPAY ANSWER)

Palpay Answer:
Dear dadang suprayitno,

Hello, my name is Season, I will be happy to assist you with your
question regarding your PayPal account.

1. You would like to clarify if you can receive payments when your
PayPal account has not been verified, right?

By checking your PayPal account, you can receive the payments when your
PayPal account has not been verified. But your withdrawal limit is 0
now. You need to verify your PayPal account in order to lift the
withdrawal limit before withdrawing.

2. A debit card with Visa or Master logo can be considered as the credit
card used in PayPal system.


3. You can link and confirm the credit/debit card with Visa or Master 
logo for the verification. The Indonesian bank account can be used for 
the withdrawal. The bank information which you add to your PayPal 
account must match your bank account record.
If they do not match, your bank will reverse your withdrawal. 

If you need any other further assistance, please do not hesitate to 
contact us.

It is my pleasure to assist you. Thank you for choosing PayPal.

Sincerely,
Season
PayPal, an eBay Company
--------------
di Indonesiakan kira-kira begini
Dadang suprayitno dear, 

Hello, my name is Season, saya dengan senang hati akan membantu anda 
pertanyaan tentang account PayPal Anda. 

1. Anda ingin menjelaskan jika Anda dapat menerima pembayaran ketika Anda 
PayPal account belum diverifikasi, right? 

Dengan memeriksa Anda PayPal account, Anda dapat menerima pembayaran ketika Anda 
PayPal account belum diverifikasi. Tetapi Anda adalah batas penarikan 0 
sekarang. Anda perlu untuk memverifikasi account PayPal untuk angkat 
penarikan sebelum batas penarikan. 

2. J kartu debit dengan logo Visa atau Master dapat dianggap sebagai kredit 
kartu yang digunakan dalam sistem PayPal. 

3. Anda dapat menghubungkan dan mengkonfirmasi kredit / kartu debit dengan Visa atau Master 
logo untuk verifikasi. Rekening bank di Indonesia dapat digunakan untuk 
layaknya. Informasi bank yang Anda menambahkan Anda ke PayPal 
rekening harus sesuai dengan catatan rekening bank. 
Jika mereka tidak cocok, bank Anda akan penarikan mundur Anda. 

Jika anda memerlukan bantuan lebih lanjut lainnya, jangan ragu untuk 
hubungi kami. 

Ianya senang hati membantu Anda. Terima kasih telah memilih PayPal. 

Hormat, 
Musim 
PayPal, eBay sebuah Perusahaan

Selasa, 20 Januari 2009

Batam among Trash and garbage clean personality

We bathed at least twice a day. That way we hope can be free from all forms of dirty and smelly that we stick within the body. However, we know that the body is not merely a rough shape. For, if only just rough shape, so this is our bones. Inside the body is the soul. And as we Jasad, soul we need cleaning. To Jasad, we use the bathroom. So memoleskan cosmetics and farfum. To clean up our lives, what we do?

I live at a time several years ago, dustman only come twice a week. So, if the trash is full terlanjur, people must take the initiative to own up. No less household waste has been spread stench. No wonder if the waste is dismantled; maggot there berlompatan here.
Hey, did you have before me maggot? True. Maggot. Why God created the earth, this maggot? Biology teachers and experts explained that the compost maggot work for the waste into soil loose. Can you imagine if the world does not have maggot? Earth would be fulfilled by the waste we make every day. Sewage is everywhere. Carcass into. And may never again have space remaining for us to live.
Ourselves, we also like the earth that sometimes are meaningless garbage. Our minds sometimes colored by prejudice, negative prejudices. Prejudice to our superiors. Prejudice to our colleagues. Prejudice to our pair. And prejudice to anyone who is around us. Hearts, we spotted by jealous and envious of those of us more advanced. Tongue with the impression we belepotan-word impressions of disgrace, and cursing and hujatan to each other. In short, our bodies sekujur; fulfilled by making the waste themselves to be dirty.
Can you imagine if we are not in themselves have a role as any of the maggot? In fact, we live for decades with the waste that continue to grow. If you do not have a clean ourselves from all that, it is certain that the dirt will stick in our bodies strong. Such as charcoal, scaly patch hitamnya buttocks frying.
Through the maggot that, God showed us how important to clean them. For, we not only make waste physically, but also non-physical. For physical waste, let maggot that God sent up. For non-physical waste? Did God send a special kind of maggot?
In his ourselves, there are two types of waste. First, because the waste that we error and mistake. And second, the waste form of the negative influence of the entrance from the outside.
Introspective attitude is a powerful function maggot to clean themselves from the mistakes that we made. Those who introspective not defend themselves. If one of them, with their big hearts acknowledge the error, and then strive to not repeated again. They will hand over hand with sincere to apologize, and say, 'I was wrong. I will not repeat that mistake. Please be pardoned. Most people act otherwise. That is why criminal court always drag to get a recognition of the accused. Because they do not have the attitude that maggot, they debate each other and defend themselves, so that the truth-run run away buttocks. Maggot word; 'akui any errors, and clean yourself with the apology. "
How about the form of trash-waste-the negative influence of the entrance from the outside? This type of garbage can shape attitudes and actions of others that are not fun, for example. Indeed, it can cause resentment and hatred in our hearts. Then, reply to curse and hate, so that our lives become a net disgraced. However, people who have a maggot choose to overlook the pemaki, and reply to a deterioration with probity, and tolerance. So, there is no revenge in the dictionary of their lives. And if the relationship can not be saved, they must choose so far rather than plunge into a trash dump.
Waste from outside also can be a challenge that life came silih switch. We know that the wheel of life continues to revolve. We sometimes above, sometimes we are under. Over time, we often forget how much pleasure it bernilainya. While under, we often complain that life never seems wonderful. The maggot in helping us clean up the negative attitude so that even in difficult circumstances we can always be positive. Why we be positive? For all the negative attitudes we have cleaned the maggot that. Therefore, we can not do other than deeds positive. Is not it can increase the value of our humanity?

Footwashing notes:
People take it magically clean. So, there is no one thing that can also knock

Senin, 19 Januari 2009

PRESIDEN KUKUHKAN FTZ (Mr.President REINFORCE FTZ)

DUAL BAHASA
Today, President Kukuhkan FTZ
MONDAY, 19 JANUARY 2009
Review 17 Projects in Kepri

Anxiety of a number of businessmen of the future implementation of the port and free trade (free trade zone / FTZ) in Batam, Bintan and Karimun, bakal missed. Today, Monday (19 / 1), President Susilo Bambang Yudhoyono (SBY) scheduled to initiate or strengthen FTZ in Coastarina, Batam Center, Batam.

Hari Ini, Presiden Kukuhkan FTZ
SENIN, 19 JANUARI 2009
Tinjau 17 Proyek di Kepri

Kegelisahan sejumlah pengusaha terhadap masa depan penerapan kawasan perdagangan dan pelabuhan bebas (free trade zone/FTZ) di Batam, Bintan dan Karimun, bakal terjawab. Hari ini, Senin (19/1), Presiden Susilo Bambang Yudhoyono (SBY) dijadwalkan meresmikan atau mengukuhkan FTZ di Coastarina, Batam Centre, Batam.


"President to Batam in the framework of the launching of free trade and free port in Batam, Bintan and Karimun. The President is also likely to revoke regulation 63 in 2003 while the PP successor, "said Head of Promotion and Investment Area (BPMPD) Provinsi Kepri, M Taufik to Batam Post, Thursday (18 / 1).

This senada disclosed Bureau Chief PR Pemprov Kepri, Irmansyah. SBY scheduled presidency landed the plane at Hang Nadim Airport at around 09.30 WIB. Hang Nadim entourage of the president to direct rocket Coastarina, Batam Center. "Jam 10:30 WIB, the president launched a FTZ in Coastarina," accuse him, yesterday.

After that, SBY is scheduled to review 17 projects and the tourism industry is worth more than Rp7 trillion.
17 project, among the companies that do business expansion, such as PT Tirta Main Riani Indah, PT Nongsa Point Marina, Harris Hotel and Resort. Meanwhile, new hotels and housing of the latest i Hotel, Amir Harbor Bay Hotel, Pacific Palace Hotel, Coastarina, and Ocarina.

For companies that operate in Batam is inaugurated SBY, namely PT Ilthabie Tehnik Mandiri, PT Saipem, AT Oceanic Offshore PT, PT KPE Industries, PT Epcos, Kinema Systrans PT Multimedia, PT Chuch Enginering Batam, and Citra Tubindo Enginering. Then a project of the Department of Public Works in the development of bridge Gesek, Bintan regency worth Rp8, 4 billion.

M Taufik added, SBY also inaugurate the two new ships worth Rp850 billion produced in Batam. In five years, the investment into BBK penetrate targeted 15 billion U.S. dollars. Currently, large projects such as the Drydock investment 500 million U.S. had been to Batam. "We believe FTZ BBK add more value," said Taufik M. New president is scheduled to return to Jakarta, on Tuesday (20 / 1) morning.

Moral injection

In separate places, the Chairman of Board (BP) Regions Batam, Mustofa Widjaya confess president happy with the visit to Batam. For him, it is a moral injection. Moreover, the president visits main agenda inaugurate FTZ BBK.

"Keep the light we so quiet. The presence he (SBY) will increase investor confidence and potential investors of the government's seriousness in implementing the areas of trade and free port Batam, "said Mustofa Widjaya found in Batam Pos VVIP terminal Hang Nadim Airport, Thursday (18 / 1).
Mustofa hope, confidence is followed by investment spending, both from local and foreign investors. According to him, there is no reason for investors to instill doubt in the capital city of this industry. "We equally berharaplah so that investment in Batam rose sharply and the economy we continue to enthuse," said Mustofa.

The government hopes Serius

The presence of the first people in Indonesia is like fresh wind in the central question of the implementation of the FTZ BBK often start later diteriakkan employers. Some even point of the central government is not serious. The start FTZ will not believe the way. "We actually have this frustration. Agenda that has been working since before we prepare, I walk slow because the FTZ, "said one businessman in the area to Nongsa Batam Pos, not this time.

According to him, the law FTZ are not enough. The Government should immediately publish the rules of the game on the field. Dicabutnya PP 63 2003 Treat About Value Added Tax and Sales Tax on Luxury and other rules that conflict with the FTZ Act, is considered not bring any impact to employers. "That is not it merely an effort to increase the purchasing power only. Rules ketenagakerjaannya where? Especially for foreign workers, for example, "tukas source. Employers hope that the government use to serious FTZ in BBK's fate is not so with the same kind of policy that is made before.

The dialogue with the FTZ

In lawatannya to Batam, the president will also spend some time with the dialogue in the Kepri. Dialogue is scheduled to held in Nongsa Point Marina.

Information obtained Batam Post said, the material that will be discussed in the dialog tekait with the application of the rules of free trade and free port in Batam. "Employers certainly ask how after it eliminated 63 PP, practice in the field such as what," said Chairman of the Chambers of Commerce and Industry (Kadin) Batam tone faza Soraya to Batam Post, Thursday (18 / 1).

He also said, the determination of the FTZ area that must follow the national laws and international. "What terminal is used as a terminal-free port that is suitable according to international conventions," said Nada.

Currently, according to the tone, the port in Batam which have been recognized by the international port of Sambu. Meanwhile, the other in Batam has not been approved by the IMO (International Maritime Organization).
The Council of Regions (DK) FTZ set five ports in the FTZ BBK. Fifth is the port, including Port batuampar, Kabil port of Batam, Lobam Harbor, Port of Kijang Bintan and Karimun Port Rempak trench.

Unplug PP 63

Visits related to Batam this president, Vice Chairman of the House Committee Anggara-RI Harry Azhar Azis, said the information he obtained from the Ministry of Finance officials high, PP 63 will be revoked and replaced with the President of the new regulation. "At this time of PP is in the hands of the president and most likely brought to Batam," said Harry to, yesterday.

He rate, dicabutnya PP 63, meaning the area to the front of BBK will be one of the areas of economic growth in Indonesia. FTZ as BBK model can also be examples of the implementation of other areas in Indonesia. Currently, the House of Representatives are discussing the draft Law for the Special Economic Area other areas in Indonesia. "There are 12 areas that have been suggested to be the special economic areas such as in BBBK. BBK model as can be the center of economic growth in other areas, "said Harry.

Abdullah Gosse's Chamber of Commerce expects Riau Islands, with dilaunchingnya FTZ in BBK, do not have differences of views between the Council of Regions FTZ with the Minister of Finance. Because of the RPP PP63 rift is still there, the two institutions are not parallel.

"We expect the minister DK and related issues FTZ is one of the goals. So there is no disagreement in the future, "Gosse supplement.

Meanwhile, a day before the coming of the president, yesterday, of the Hang Nadim Airport VVIP strictly guarded hundreds of officers. Forces from the start, Sea, Air and the Police. In addition to coming to the door, super tight vigil is also applied in a number of locations visited by a presidential candidate. One Coastarina. Officials even had time to isolate the area and prohibit entry to anyone there, including journalists. ***
”Presiden ke Batam dalam rangka launching kawasan perdagangan bebas dan pelabuhan bebas di Batam, Bintan, dan Karimun. Kemungkinan besar Presiden juga mencabut PP 63 Tahun 2003 sekaligus mengumumkan PP penggantinya,” ujar Kepala Badan Penanaman Modal dan Promosi Daerah (BPMPD) Provinsi Kepri, M Taufik kepada Batam Pos, Ahad (18/1).

Hal senada diungkapkan Kepala Biro Humas Pemprov Kepri, Irmansyah. SBY dijadwalkan mendarat dengan pesawat kepresidenan di Bandara Hang Nadim sekitar pukul 09.30 WIB. Dari Hang Nadim rombongan presiden langsung meluncur ke Coastarina, Batam Centre. ”Jam 10.30 WIB, presiden meluncurkan FTZ di Coastarina,” tukasnya, kemarin.

Setelah itu, SBY dijadwalkan meninjau 17 proyek industri dan pariwisata senilai lebih dari Rp7 triliun.
17 proyek ini, diantaranya perusahaan yang melakukan ekspansi usaha, seperti PT Tirta Utama Riani Indah, PT Nongsa Point Marina, dan Hotel Harris Resort. Sedangkan hotel baru dan hunian terbaru terdiri dari i Hotel, Harbour Bay Amir Hotel, Pacifik Palace Hotel, Coastarina, dan Ocarina.

Untuk perusahaan baru yang beroperasi di Batam yang diresmikan SBY, yaitu PT Ilthabie Mandiri Tehnik, PT Saipem, PT AT Oceanic Offshore, PT KPE Industries, PT Epcos, PT Kinema Systrans Multimedia, PT Chuch Enginering Batam, dan Citra Tubindo Enginering. Kemudian satu proyek dari Departemen Pekerjaan Umum yakni pembangunan jembatan di Gesek, Kabupaten Bintan senilai Rp8,4 miliar.

M Taufik menambahkan, SBY juga meresmikan pemakaian dua kapal baru seharga Rp850 miliar yang diproduksi di Batam. Dalam lima tahun ke depan, maka investasi yang masuk ke BBK ditargetkan menembus 15 miliar dolar AS. Saat ini, proyek besar seperti Drydock dengan nilai investasi 500 juta AS sudah masuk ke Batam. ”Kita yakin FTZ menambah nilai lebih BBK,” ujar M Taufik. Presiden dijadwalkan baru kembali ke Jakarta, Selasa (20/1) pagi.

Suntikan Moral

Di tempat terpisah, Ketua Badan Pengusahaan (BP) Kawasan Batam, Mustofa Widjaya mengaku senang dengan kunjungan presiden ke Batam. Baginya, itu merupakan suntikan moral. Apalagi agenda utama kunjungan presiden meresmikan FTZ BBK.

”Terus terang kita jadi tenang. Kehadiran beliau (SBY) akan menambah keyakinan investor dan calon investor terhadap keseriusan pemerintah dalam menerapkan kawasan perdagangan dan pelabuhan bebas Batam,” kata Mustofa Widjaya ditemui Batam Pos di terminal VVIP Bandara Hang Nadim, Ahad (18/1).
Mustofa berharap, keyakinan itu diikuti penanaman modal besar-besaran, baik dari investor lokal maupun asing. Menurutnya, tak ada alasan lagi bagi investor untuk ragu-ragu menanamkan modalnya di kota industri ini. “Kita sama-sama berharaplah supaya investasi di Batam meningkat tajam dan ekonomi kita terus bergairah,” ujar Mustofa.

Berharap Pemerintah Serius

Kehadiran orang nomor satu di Indonesia itu ibarat angin segar di tengah tanda tanya besar penerapan FTZ BBK yang belakangan mulai sering diteriakkan pengusaha. Sebagian bahkan menuding pemerintah pusat tak serius. Sebagian lagi mulai tak yakin FTZ bakal jalan. “Kita ini sebenarnya sudah frustrasi. Agenda kerja yang sudah kita siapkan sejak dulu, nggak jalan-jalan juga karena FTZ lamban,” kata salah seorang pengusaha di kawasan Nongsa kepada Batam Pos, belum lama ini.

Menurutnya, UU FTZ saja belum cukup. Pemerintah harus segera menerbitkan aturan main tentang pelaksanaan di lapangan. Dicabutnya PP 63 Tahun 2003 Tentang Perlakukan Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah maupun aturan lain yang bertentangan dengan UU FTZ, dinilai tak membawa dampak apa-apa terhadap pengusaha. “Itu kan cuma upaya untuk meningkatkan daya beli saja. Aturan ketenagakerjaannya mana? Terutama untuk tenaga kerja asing misalnya,” tukas sumber tersebut. Pengusaha berharap, pemerintah serius menggarap FTZ di BBK agar nasibnya tidak sama dengan kebijakan sejenis yang dibuat sebelumnya.

Dialog FTZ dengan Pengusaha

Dalam lawatannya ke Batam, presiden juga akan meluangkan waktu berdialog dengan para pengusaha di Kepri. Dialog tersebut direncanakan digelar di Nongsa Point Marina.

Informasi yang diperoleh Batam Pos menyebutkan, materi yang akan dibahas dalam dialog tersebut tekait dengan penerapan aturan perdagangan bebas dan pelabuhan bebas di Batam. “Pengusaha pasti bertanya bagaimana setelah PP 63 itu dihapuskan, prakteknya di lapangan seperti apa,” ujar Ketua Kamar Dagang dan Industri (Kadin) Kota Batam Nada Faza Soraya kepada Batam Pos, Ahad (18/1).

Dia juga mengatakan, penetapan kawasan FTZ itu harus mengikuti undang-undang nasional dan internasional. “Apakah terminal-terminal yang dijadikan pelabuhan bebas itu sudah laik menurut konvensi internasional,” kata Nada.

Saat ini, menurut Nada, pelabuhan di Batam yang sudah diakui oleh internasional Pelabuhan Sambu. Sedangkan pelabuhan lainnya di Batam belum diakui oleh IMO (International Maritime Organization).
Dewan Kawasan (DK) FTZ menetapkan lima pelabuhan FTZ di BBK. Kelima pelabuhan tersebut, meliputi Pelabuhan Batuampar, Pelabuhan Kabil Batam, Pelabuhan Lobam, Pelabuhan Kijang Bintan, serta Pelabuhan Parit Rempak Karimun.

Cabut PP 63

Terkait kunjungan presiden ke Batam ini, Wakil Ketua Panitia Anggara DPR-RI Harry Azhar Azis mengatakan, informasi yang dia peroleh dari pejabat tinggi Departemen Keuangan, PP 63 dipastikan akan dicabut Presiden dan diganti dengan PP yang baru. “Saat ini PP pengganti tersebut sudah di tangan Presiden dan kemungkinan besar dibawa ke Batam,” ujar Harry kepada, kemarin.

Dia menilai, dicabutnya PP 63, artinya kawasan BBK ke depannya akan menjadi salah satu kawasan pertumbuhan ekonomi di Indonesia. Model FTZ seperti BBK juga bisa menjadi contoh penerapan kawasan lainnya di Indonesia. Saat ini DPR sedang membahas Rancangan Undang-Undang Kawasan Ekonomi Khusus untuk daerah lainnya di Indonesia. ”Ada 12 daerah yang sudah mengusulkan untuk menjadi kawasan ekonomi khusus seperti di BBBK. Model seperti BBK bisa dijadikan pusat pertumbuhan ekonomi di daerah lain,” ujar Harry.

Abdullah Gosse dari Kamar Dagang dan Industri Kepulauan Riau mengharapkan, dengan dilaunchingnya FTZ di BBK, jangan ada perbedaan pandangan antara Dewan Kawasan FTZ dengan Menteri Keuangan. Karena dalam RPP pengganti PP63 itu masih ada celah, kedua lembaga itu tidak sejalan.

”Kita mengharapkan DK dan menteri terkait masalah FTZ ini satu tujuan. Sehingga tidak terjadi pertentangan di kemudian hari,” imbuh Gosse.

Sementara itu, sehari menjelang kedatangan presiden, kemarin, terminal VVIP Bandara Hang Nadim dijaga ketat ratusan aparat. Mulai dari Angkatan Darat, Laut, Udara hingga Kepolisian. Selain pintu kedatangan tersebut, penjagaan super ketat juga diterapkan di sejumlah lokasi yang bakal dikunjungi presiden. Salah satunya Coastarina. Aparat bahkan sempat mengisolasi kawasan tersebut dan melarang siapa saja masuk ke sana, termasuk wartawan. ***

Senin, 05 Januari 2009

Esensi Fiskal Luar Negeri "Fiscal essence of Foreign Affairs "

english version:bahasa indonesia (dual language)

Fiscal essence of Foreign Affairs
Wednesday, 31 December 2008 10:11

Several days later, the fiscal overseas (FLN) is hot on the various mass media. This is related to the increase in the value of the payment plan FLN from 1 January 2009. Currently FLN be based on the amount of means of transportation that use. When using the aircraft, cost Rp 1 million per person. When using the ship, cost Rp 500,000. But when using land transportation tariffs charged Rp 250,000.

There is information that mentions that kenaikannya reached 2.5 times. Or there is also a 3 times, 5 times even from the FLN tariffs now in effect. Of course, it is considered to be very burdensome to the community will be traveling abroad. Clearly, the amount of that will be determined with government regulations (PP).

Tax revenue

This condition is as fruit simalakama In fact, when done on the discussion of the draft Law on Income Tax Changes (PPh) some time ago, one of the main material is from the community will dibebaskannya payment FLN. At that time, if the FLN free, justrumasyarakat tourism predicted that tourism will slump. The Indonesian people will be more and more like the tour to travel abroad rather than in the archipelago. Is that?

FLN is not something new in Indonesia taxation. This has been a long, long before the reform of taxation (tax Reform) in 1983. FLN is the type of income tax payment / earnings up to the people who travel abroad.

In the 1950s, the FLN mail carried out by the research on the debt-debt tax for compulsory tax (WP) will be traveling abroad. Before the letter was issued FLN, tax debt should be paid first. Then, from 1967 determined the size of the FLN of Rp 5,000 for each family, wife, and children (Hussein Kartasasmita, 1998).

Since 1983 tax reform, FLN mandated in the Law on Income Tax (1983, 1994, 2000, until 2008). However, the FLN is no longer associated with the tax debt. Soalnya, FLN is not a tax clearance.

FLN acquittance tax as defined in the current year. This means that a number of FLN paid for one year will be a tax credit at the end of the year. Thus, the FLN reduce tax payments terutang. FLN is not lost. With the be-all, does not actually FLN is a burden for the community.

This provision stipulated in Article 25, paragraph (8) Income Tax Act. When the UV No. 17 In 2000 it was stated that the time for the WP-off to foreign countries, are obliged to pay taxes (FLN). In Law. 36 Year 2008 stated, WP private person in the country who does not have a Tax Obligation Main Number (NPWP) and has 21 years of age starting to overseas tax wajibmembayar (FLN).

Despite that, there remain exceptions from the obligation to pay this tax. This can be based on the consideration, for example, in the framework of the task of the state, consideration of social, cultural, educational, religious, and international custom.

Economic capability

Essence of what we can take from the imposition and payment FLN? Because the subject was traveling abroad, * clear that the economy; people have pengha * silan-sufficient. That is, other than the cost of] the purchase of tickets for transportation, accommodation and also for the purpose! for other overseas.

Law on Income Tax Income Tax is objekj dedicate revenue. Among the states does, sci IAP, additional economic capability * received or obtained by WP.

In this regard, in general, * who travel to foreign countries) have the ability ekono-* eg. In fact, because of the additional capabilities ekonomislah people can travel.

One fundamental thing in the Income Tax Act 2008 which apply from 1 January 2009 that is affected by the FLN and * only those who "do not have NPWP. In fact, with the amount of income tax there is no i (PTKP) so that new Rp 15.4 million per year for the WP, it is clear that the revenue bepergian1 abroad has exceeded the limits PTKP. That means that legally the person is already a WP.

Other essence, tariff exemption and increase FLN also encourage people to register as a compulsory tax and have NPWP. The time that traveling abroad is reasonable if it has to be WP. This option can be, even at the same time the consequences for people's personal


from the source:
WP head Subdit Compliance and Monitoring Directorate General of Taxation

versi BAHASA INDONESIA
Esensi Fiskal Luar Negeri
Rabu, 31 Desember 2008 10:11
Beberapa hari belakangan ini, fiskal luar negeri (FLN) menjadi berita hangat di berbagai media massa. Hal ini terkait dengan adanya rencana kenaikan nilai pembayaran FLN mulai 1 Januari 2009. Saat ini besaran FLN dibedakan berdasarkan alat transportasi yang digunakannya. Bila menggunakan pesawat terbang, tarifnya Rp 1 juta per orang. Bila menggunakan kapal laut, tarifnya Rp 500.000. Adapun bila menggunakan angkutan darat dikenakan tarif Rp 250.000.

Ada informasi yang menyebut bahwa kenaikannya mencapai 2,5 kali. Atau ada juga yang bilang 3 kali, bahkan 5 kali dari tarif FLN yang kini berlaku. Tentu saja hal tersebut dianggap sangat memberatkan masyarakat yang akan bepergian ke luar negeri. Yang jelas, besaran yang pasti akan ditetapkan dengan peraturan pemerintah (PP).

Pajak penghasilan

Kondisi ini menjadi seperti buah simalakama Padahal, saat dilakukan pembahasan mengenai RUU Perubahan UU Pajak Penghasilan (PPh) beberapa waktu lalu, salah satu materi pokoknya adalah akan dibebaskannya masyarakat dari pembayaran FLN. Saat itu, jika FLN bebas, justrumasyarakat pariwisata memprediksikan bahwa pariwisata Indonesia akan merosot. Pasalnya, orang Indonesia akan lebih suka dan lebih banyak berwisata ke luar negeri ketimbang berwisata di Nusantara. Benarkah demikian?

FLN bukanlah hal baru dalam perpajakan Indonesia. Ini sudah lama ada, jauh sebelum reformasi perpajakan (tax reform) 1983. FLN merupakan jenis pembayaran pajak pendapatan/penghasilan atas orang yang bepergian ke luar negeri.

Pada 1950-an, pemberian surat FLN dilakukan dengan cara mengadakan penelitian atas utang-utang pajak bagi wajib pajak (WP) yang akan bepergian ke luar negeri. Sebelum dikeluarkan surat FLN, utang pajak yang ada harus dibayar terlebih dahulu. Kemudian, mulai tahun 1967 ditetapkan besarnya surat FLN Rp 5.000 untuk tiap keluarga, istri, maupun anak (Hussein Kartasasmita, 1998).

Sejak reformasi perpajakan 1983, FLN diamanatkan dalam UU PPh (1983, 1994, 2000, hingga 2008). Namun, FLN tidak lagi dikaitkan dengan utang pajak. Soalnya, FLN bukan merupakan tax clearance.

FLN ditetapkan sebagai pelunasan pajak dalam tahun berjalan. Artinya, sejumlah FLN yang dibayar selama satu tahun akan menjadi kredit pajak pada akhir tahun tersebut. Jadi, FLN mengurangi pembayaran pajak terutang. FLN tidak hilang. Dengan be-gitu, sebenarnya FLN tidak merupakan beban bagi masyarakat.

Ketentuan ini ditetapkan dalam Pasal 25 ayat (8) UU PPh. Bila pada UV No. 17 Tahun 2000 dinyatakan bahwa bagi WP orang pribadi yang bertolak ke luar negeri, wajib membayar pajak (FLN). Dalam UU No. 36 Tahun 2008 dinyatakan, WP orang pribadi dalam negeri yang tidak memiliki Nomor Pokok Wajib Pajak (NPWP) dan telah berusia 21 tahun yang bertolak ke luar negeri, wajibmembayar pajak (FLN).

Kendati begitu, tetap ada pengecualian dari kewajiban membayar pajak ini. Hal tersebut dapat berdasarkan pertimbangan, misalnya, dalam rangka tugas negara, pertimbangan sosial, budaya, pendidikan, keagamaan, dan kelaziman internasional.

Kemampuan ekonomis

Apa esensi yang bisa kita ambil dari pengenaan dan pembayaran FLN? Karena subjeknya adalahorang yang bepergian ke luar negeri,* jelaslah bahwa secara ekonomi; orang tersebut mempunyai pengha-* silan yang cukup. Yakni, selain biaya] pembelian tiket transportasi, juga untuk akomodasi dan keperluan! lainnya selama di luar negeri.

UU PPh mengamanatkan objekj PPh adalah penghasilan. Di antara pengertiannya menyatakan, sci iap, tambahan kemampuan ekonomis* yang diterima atau diperoleh WP.

Dalam kaitan ini, secara umum* orang yang bepergian ke luar negeri) telah memiliki kemampuan ekono-* mis. Bahkan, karena adanya tambahan kemampuan ekonomislah orang dapat bepergian.

Suatu hal mendasar dalam UU PPh 2008 yang berlaku mulai 1 Januari 2009 adalah bahwa yang terkena dan* membayar FLN hanya mereka yang", tidak memiliki NPWP. Padahal, dengan besaran penghasilan tidak kena i pajak (PTKP) yang baru jadi sebesar Rp 15,4 juta per tahun bagi WP, jelas penghasilan orang yang bepergian1 ke luar negeri sudah melebihi batasan PTKP itu. Berarti, secara hukum orang itu sudah menjadi WP.

Esensi lainnya, pembebasan dan kenaikan tarif FLN juga untuk mendorong masyarakat mendaftar sebagai wajib pajak dan memiliki NPWP. Pasalnya, pribadi yang bepergian ke luar negeri sudah wajar jika telah menjadi WP. Ini tentu bisa jadi opsi, bahkan sekaligus konsekuensi bagi orang pribadi tersebut


sumber dari:
Kepala Subdit Kepatuhan WP dan Pemantauan Direktorat Jenderal Pajak