Menghindari sifat 5K (Katabelece, kongkalikong, Koneksi, Kolusi dan Komisi) "Kemenkeu Nonaktifkan 4 Pejabat Terkait Kasus Gayus Tambunan"

Menghindari sifat 5K (Katabelece, kongkalikong, Koneksi, Kolusi dan Komisi)

Jika pelaku bisnis sudah mampu menghindari sikap seperti ini, kita yakin tidak akan terjadi lagi apa yang dinamakan dengan korupsi, manipulasi dan segala bentuk permainan curang dalam dunia bisnis ataupun berbagai kasus yang mencemarkan nama bangsa dan Negara.

Kemenkeu Nonaktifkan 4 Pejabat Terkait Kasus Gayus Tambunan

Latar Belakang

Menindaklanjuti Instruksi Presiden Nomor 1 Tahun 2011 tentang Percepatan Penyelesaian Kasus-kasus Hukum dan Penyimpangan Pajak, Kementerian Keuangan tidak main-main. Sebanyak empat pegawai di lingkungannya dijatuhi hukuman disiplin dinonaktifkan. Beberapa pejabat/pegawai Kementerian Keuangan yang terkait dengan kasus Gayus, yaitu menonaktifkan dua pejabat eselon II Direktorat Jenderal (Ditjen) Pajak dan dua pejabat eselon II Inspektorat Jenderal (Itjen).

Contoh Kasus :

Heru Margianto | Senin, 31 Oktober 2011 | 13:40 WIB

Kemenkeu Nonaktifkan 4 Pejabat Terkait Kasus Gayus Tambunan

JAKARTA, KOMPAS.com — Menindaklanjuti Instruksi Presiden Nomor 1 Tahun 2011 tentang Percepatan Penyelesaian Kasus-kasus Hukum dan Penyimpangan Pajak, Kementerian Keuangan tidak main-main. Sebanyak empat pegawai di lingkungannya dijatuhi hukuman disiplin dinonaktifkan.

”Kepada beberapa pejabat/pegawai Kementerian Keuangan yang terkait dengan kasus Gayus, yaitu menonaktifkan dua pejabat eselon II Direktorat Jenderal (Ditjen) Pajak dan dua pejabat eselon II Inspektorat Jenderal (Itjen),” demikian diutarakan Kepala Biro Kemenkeu Yudi Pramadi, dalam rilisnya, di Jakarta, Senin (31/10/2011).

Kemenkeu juga menjatuhkan hukuman disiplin berupa pemberhentian tidak dengan hormat sebagai pegawai negeri sipil terhadap Gayus HP Tambunan.

Hukuman disiplin juga dijatuhkan terhadap 14 pejabat/pegawai Ditjen Pajak yang merupakan atasan dan rekan-rekan Gayus. Tindakan ini termasuk dalam tiga bidang tindak lanjut yang diambil dalam periode Januari sampai dengan September 2011.

Hal ini dilakukan sehubungan dengan terjadinya beberapa kasus hukum dan penyimpangan pajak. Presiden telah menerbitkan Instruksi Presiden (Inpres) Nomor 1 Tahun 2011 tentang Percepatan Penyelesaian Kasus-kasus Hukum dan Penyimpangan Pajak kepada beberapa menteri dan pimpinan lembaga, termasuk Menteri Keuangan (Menkeu), untuk melakukan langkah-langkah.

Disebutkan, tindakan yang diambil adalah (1) Penyelesaian kasus penyimpangan pajak termasuk dan tidak terbatas pada kasus Gayus HP Tambunan; (2) Bekerja sama dengan PPATK, Satgas Pemberantasan Mafia Hukum, dan KPK dalam mengungkap kasus-kasus pajak; (3) Melaksanakan proses penegakan hukum terhadap pihak-pihak terkait; (4) Memberikan tindakan administrasi dan disiplin kepada seluruh pejabat yang nyata-nyata melakukan penyimpangan; dan (5) Melakukan evaluasi, perbaikan sistem kerja, dan semua aturan yang terkait.

Lebih lanjut, Kemenkeu juga melakukan mutasi pejabat pegawai di Direktorat Keberatan dan Banding Ditjen Pajak (tempat Gayus bekerja sebagai pelaksana) dan mutasi terhadap pejabat struktural dan pejabat fungsional pajak.

Selain itu, menurut Yudi, pihaknya memperluas cakupan kewajiban pelaporan LHKPN bagi pegawai Kemenkeu yang semula berjumlah 7.442 orang menjadi 24.808 orang (kenaikan 333,35 persen, per 7 Juli 2011).

Lebih lanjut, tim gabungan akan melanjutkan dan menyelesaikan audit investigasi dengan melakukan klarifikasi, konfirmasi, dan permintaan keterangan (BAP) dari Fiskus (petugas pemeriksa pajak), wajib pajak, konsultan pajak, serta meneliti aliran dana pihak-pihak yang dicurigai. Kegiatan audit investigasi tim gabungan ditargetkan akan selesai pada akhir bulan November 2011.

Cara Menyelesaikan Masalah :

Sehubungan dengan terjadinya beberapa kasus hukum dan penyimpangan pajak. Presiden telah menerbitkan Instruksi Presiden (Inpres) Nomor 1 Tahun 2011 tentang Percepatan Penyelesaian Kasus-kasus Hukum dan Penyimpangan Pajak kepada beberapa menteri dan pimpinan lembaga, termasuk Menteri Keuangan (Menkeu), untuk melakukan langkah-langkah

Tindakan yang diambil adalah (1) Penyelesaian kasus penyimpangan pajak termasuk dan tidak terbatas pada kasus Gayus HP Tambunan; (2) Bekerja sama dengan PPATK, Satgas Pemberantasan Mafia Hukum, dan KPK dalam mengungkap kasus-kasus pajak; (3) Melaksanakan proses penegakan hukum terhadap pihak-pihak terkait; (4) Memberikan tindakan administrasi dan disiplin kepada seluruh pejabat yang nyata-nyata melakukan penyimpangan; dan (5) Melakukan evaluasi, perbaikan sistem kerja, dan semua aturan yang terkait.

Lebih lanjut, Kemenkeu juga melakukan mutasi pejabat pegawai di Direktorat Keberatan dan Banding Ditjen Pajak (tempat Gayus bekerja sebagai pelaksana) dan mutasi terhadap pejabat struktural dan pejabat fungsional pajak.

Kesimpulan :

Selain itu, menurut Yudi, pihaknya memperluas cakupan kewajiban pelaporan LHKPN bagi pegawai Kemenkeu yang semula berjumlah 7.442 orang menjadi 24.808 orang (kenaikan 333,35 persen, per 7 Juli 2011).

Lebih lanjut, tim gabungan akan melanjutkan dan menyelesaikan audit investigasi dengan melakukan klarifikasi, konfirmasi, dan permintaan keterangan (BAP) dari Fiskus (petugas pemeriksa pajak), wajib pajak, konsultan pajak, serta meneliti aliran dana pihak-pihak yang dicurigai. Kegiatan audit investigasi tim gabungan ditargetkan akan selesai pada akhir bulan November 2011.

Kelompok : 1. Indri Suprapti (20208645)

2. Putri Wulan Ramadhan (20208976)

3. Ridwan Rifai (21208053)

4. Ucy Apriani (21208250)

Konfrontir Nazaruddin dengan Chandra

Judul : Konfrontir Nazaruddin dengan Chandra

Sumber :Koran Kompas

Edisi : Minggu, 25 September 2011

Nama kelompok : 1. Ridwan Rifai (21208053)

2. Indri Suprapti (20208645)

3. Putri Wulan Ramadhan (20208976)

Dari kasus diatas pada dasarnya terkait semua dari kedelapan etika profesi akuntansi tapi yang paling terkait adalah etika profesi sebagai berikut :

1. Tanggung jawab profesi

Dalam melaksanakan tanggung jawabnya sebagai profesional, para auditor harus senantiasa menggunakan pertimbangan moral dan profesional bahwa korupsi itu merugikan Negara. Sebagai profesional, auditor mempunyai peran penting dalam masyarakat, sehingga harus selalu bertanggungjawab untuk bekerja sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara kepercayaan masyarakat.

2. Kepentingan Publik

Ini berkaiatan dengan audit pemerintah. Audit pemerintah harus bekerja professional supaya asset dan kekayaan Negara bisa digunakan seperlunya kesejahteraan ekonomi dan negara. Satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Profesi akuntan memegang peran yang penting di masyarakat, dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Ketergantungan ini menimbulkan tanggung jawab akuntan terhadap kepentingan publik. Kepentingan publik didefinisikan sebagai kepentingan masyarakat dan institusi yang dilayani anggota secara keseluruhan.

3. Integritas

Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang di ambilnya. Integritas mengharuskan seorang anggota untuk, antara lain, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak menerima kecurangan atau peniadaan prinsip.

4.Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya. Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain. Anggota bekerja dalam berbagai kapasitas yang berbeda dan harus menunjukkan obyektivitas mereka dalam berbagai situasi. Anggota dalam praktek publik memberikan jasa atestasi, perpajakan, serta konsultasi manajemen. Anggota yang lain menyiapkan laporan keuangan sebagai seorang bawahan, melakukan jasa audit internal dan bekerja dalam kapasitas keuangan dan manajemennya di industri, pendidikan, dan pemerintah.

DIPOSKAN OLEH INDRI SUPRAPTI

english task : DIRECT AND INDIRECT SPEECH

DIRECT AND INDIRECT SPEECH

Choose the answer below correctly !

1. The woman says to him: “you play the piano well.”
The girl says to him that ………….
A. you play the piano well.
B. he play the piano well
C. he plays the piano well
D. he played the piano well
E. you played the piano well

2. “Did he leave a message for me?”
“yes, he said………. tonight”.
A. he called you
B. he would call him
C. you called her
D. he would call you
E. I would call you

3. “You mustn’t forget what I told you.”
She told me ………..
A. that I hadn’t to forget what she had told me
B. that I didn’t have to forget what I had told her.
C. that I mustn’t have forgotten what I told you.
D. that I didn’t have to forget what she had told me
E. that I was not to forget what she had told me.sing so loudly

4. Tony said to me: “Why does she sing so loudly?”
A. Tony said to me why does she sing so loudly
B. Tony asked me why did she sing so loudly.
C. Tony asked why does she sing so loudly
D. Tony asked me why she sang so loudly
E. Tony asked me why she did sing so loudly

5. “How many pieces of bread can you eat?” She said
A. She said how many pieces of bread I can eat
B. She wanted to know how many pieces of bread you cculd eat
C. She asked how could I eat a lot of bread
D. She asked how many pieces of bread I could eat
E. She asked me how many pieces of bread I can eat

6. “Where did you go four days ago?” John asked.
Tony asked …….
A. where did I go four days ago
B. where I did go four days ago
C. Where I had gone four days before
D. where I had gone four days ago.
E. where I went four days before

7. “Did you have an assignment last month? Father asked me
Father asked me ……
A. did I have an assignment last month
B. I did have an assignment last month
C. if I had had an assignment the month before
D. if I did have an assignment the month before
E. if I had had an assignment the month before

8. “Were you at the party last night?” Tony said.
A. Tony said that I was at the party the night be tofore
B. Tony wanted to know if he was at the party the night before
C. Tony asked me if I was at the party
D. Tony wanted to know if I had been at the party the night before
E. Tony said to me that I had been at the party the night before

9. Rudy said to me, “Can I help you find a hotel?”
A. Rudy asked me if I could help her find a hotel
B. I wondered if my friend could help me find a hotel
C. Rudy said that I could help me find a hotel
D. Rudy asked me to find a hotel for him
E. Rudy asked me whether he could help me find a hotel

Do you like making snack by yourself? What kind of snack do you like? Well,.... do you like making jelly snack? If you do, you may choose one kind of it, Nutrijell.

How do you make it? Now, follow these instructions:

Prepare a sachet of Nutrijell powder, a pan, three and half glasses of water, five spoonfuls of sugar depending on your taste., and some jelly moulds.

First, mix well jelly powder with five spoonfuls of sugar. After that, pour the mixture into seven hundred ml of water, stir till dissolved and boll. Then, pour the solution into the jelly moulds. Wait a few minutes until cool. The jelly snack is ready.

10. Why did the writer wrute the passage?
a. to entertain the readers
b. To show how to make Nutrijell
c. To describe what the Nutrijell is
d. To inform the readers about what happened

11. To make Nutrijell we need the materials such as.....
a. Nutrijell powder, water, sugar
b. Nutrijell powder, water, sugar, sachet
c. Nutrijell powder, water, sugar, sachet, pan
d. Nutrijell powder, water, sugar, sachet, pan, moulds

12. Which one belongs to the third stage of making Nutrijell?

a. Prepare a sachet of Nutrijell powder
b. Pour the solution into the jelly moulds
c. Mix well jelly powder with five spoonful of sugar
d. Pour the mixture into seven hundred ml of water

13. The word..... in the text above means “stir”
a. Pour
b. Mix
c. Boil
d. Prepare

14. Astri : First, mix well jelly powder with five spoonful of sugar, then pour the mixture into seven hundred ml of water.
Alya : We have to stir the mixture till dissolved,....... we?
Astri : That's right. Then, boil the mixture, pour into the jelly moulds, wait a few minutes until
cool, and the jelly snack is ready.
a. Do
b. Don't
c. Did
d. Didn't

NAME : INDRI SUPRAPTI

CLASS : 3EB06 / 20208645

ENGLISH PAPER-The differences in TOEFL and TOEIC

What is TOEIC? And what's the difference also with the TOEFL?

TOEFL, GRE, SAT and TOEIC is a test products issued by ETS (Educational Testing Service) based in the U.S. and has been operating for more than 40 years.

During this time English language proficiency test product of ETS are most popular in Indonesia is the TOEFL (Test of Home As Foreign Language). However, the TOEFL test is actually designed for academic purposes which is for anyone who wants to continue their studies to the U.S. and North America. During this time, the company in Indonesia, too, put a TOEFL score as employee recruitment requirements.

The use TOEFL scores to the world of work turned out to be less effective. Therefore, there followed a trend of companies that intend to recruit employees to move to the TOEIC (Test of Home for International Communication). ETS TOEIC has been held for 25 years throughout the world. "In Indonesia, the TOEIC test was introduced in 1999," said Julivan E. Rondonuwu of PT International Test Center, ETS representative in Indonesia.

TOEFL stands for Test of Home as a Foreign Language. This is a test of English as a foreign language. These tests test the ability of a person to the extent to which mastery of English that includes the ability: Listening Comprehension (Comprehension in listening), Structure and Written Exxpression (Structure and expression in writing relating to the Home Grammar or Grammar English (Reading Comprehension (Reading Comprehension), and Writing (Writing).

Toefl history

Test of Home as a Foreign Language is abbreviated TOEFL English proficiency exam required to apply for entry to university in the United States or other countries in the world. Toefl test started with a project that digunakana Ferguson to measure the language ability of government employees and students, and since the 1960's, the TOEFL exam is organized by the office of ETS (Educational Testing Service) in the United States an international organization-testing standards for all participants in the test around the world.
The TOEFL is a registered trademark of Educational Testing Service (ETS) and given worldwide. This test was first given in 1964 and has since been taken by more than 23 million students. The test was originally developed at the Center for Applied Linguistics at Stanford University under the direction of applied linguistics professor Dr. Charles A. Ferguson. TOEFL Committee of Examiners consists of 12 specialists in linguistics, language testing, teaching or research. Its main responsibility is to advise on the contents of the TOEFL test. This committee helps ensure the test is a valid measure of English language proficiency.
Toefl test consists of tests in reading, writing, listening and speaking. Formerly only test toefl paper-based test and computer test, but since 2005 has been a lot of internet-based test to replace the two previous tests. When applied to the overall TOEFL test approximately 150 minutes, for the Paper and Pencil Based TOEFL, and about 240 minutes for the Computer Based TOEFL. Time for Computer-Based TOEFL is relatively long because it includes tutorials procedure.

BACKGROUND TOEFL

Since 1998, the TOEFL test is conducted online using a computer (Computer-based Testing / CBT), and since 2005 called the iBT (Internet-based Test). In places that have not been able to carry out CBT or iBT (because there are no computer facilities and internet networks), the TOEFL test is still conducted manually using paper and pencil (paper-based test or PBT). In September 2006 the CBT is stopped and the score is no longer valid.
Test iBT can be taken by any method:

1. Reading

The Reading section consists of 3-5 sections, each about 700 words long and questions about the parts. each containing 12-14 minutes of questions 60-100. Reading Comprehension section has 50 questions about reading passages.

2. Listen

Listening Section consists of six sections 3-5 minutes long and questions about the parts. each containing 60-90 minutes of questions 5-6. Listening Section consists of 3 parts. The first contained 30 questions about the brief conversation. The second part has 8 questions about longer conversations. The final section asked 12 questions about lectures or talks.

3. Speak

Speaking section consists of 6 tasks and 6 questions 20 minutes.
4. Write

Writing section measures the ability of the test taker 2 tasks and 2 questions 55 minutes. Structure and Written Expression section has 15 exercises complete the sentences correctly and 25 exercises misidentification. Writing section is one of the essay with 250-300 words in average.

* Version of the TOEFL iBT assessed on a scale of 0-120 points.
* Each of the four sections (Reading, Listening, Speaking, and Writing) receives a score on a scale from 0 to 30. Scale value of four parts added together to determine the total score.

* Any questions talk was originally given a score of 0 to 4, and every question writing was initially given a score of 0 to 5. This score is converted to a scale value from 0 to 30.

Lately organizers also held a kind of TOEFL test TWE (Test of Written Home), which results in value is separate from the TOEFL test scores. This test takes 30 minutes, and participants will be asked to write a short essay that describes the ability of participants to express and translate an idea or ideas, and supporting the idea with the examples found in daily life using the English language standard.

Another type of test is TSEP TOEFL (Test of Spoken Home Program) which is similar to the individual interviews on the IELTS test. They are usually used when we want to register as a teaching assistant or lab assistant (as one way to offset the cost of tuition) in universias in the U.S. (or other countries.) Form tests conducted orally and lasts for approximately 20 minutes. Implementation time and the deadline for registration together with other TOEFL tests, and costs approximately U.S. $ 100.

TOEIC

TOEIC is a test of English skills for people whose native language is not English. TOEIC test to measure English proficiency for individuals who work in an international environment in their daily life.

Values ​​indicate how well a person can communicate in English with other individuals in business, commerce and industry. This test requires no special knowledge or such a general term that is not contained in the TOEFL test. Therefore, the TOEIC test material more easily than the TOEFL test as that's a multiple choice test for 2 (two) hours, divided in listening sessions and reading sessions.

Therefore, the TOEIC test is deemed appropriate for employees or staff who use English in their environment such as business, hotels, hospitals, restaurants, international meetings, conferences and sporting events. Similarly, staff management, sales and technical employees in international business, commerce and industry who need English in their work.

TOEIC score starting from the number 400 to 990. There are six levels ie level 0 / 0 + Novice (score 10-250), Level 1 Elementary (score 255-400), level 1 + Intermediate (score 405-600), level 2 Basic Working Proficiency (score 605-780), level 2 + Advance Working Profiency (score 785-900) and level 3 / 3 + General Professional Proficiency (score 905-990).

A prospective regular employees must have a minimum TOEIC score of 400. While a prospective manager should at least have a TOEIC score of 800.
Someone who has a TOEIC score 405-600, for example, in listening to be able to understand explanations related to routine daily tasks, understand the announcements during the trip and mengusai limited social conversations. In this talk could explain kerj responsibility adan academic background as well as a discussion about the project in the past and the future. While in the case of reading still need a dictionary to understand the technical documents. And lastly in terms of writing people who have intermediate level was able to write a short memo, letter of complaint and fill out a simple application form.

TOEIC is the acronym for Test of Home for International Communication. TOEIC test is an English proficiency test for people who native language is not English. TOEIC test scores indicate how well people can communicate in English with others in the global work environment. The test requires no specialized knowledge or vocabulary, these tests only measure the kind of English used in everyday activities.

TOEIC test is a proficiency test in English that's leading the world in the context of the global work environment. More than 4,000 companies around the world use the TOEIC test, and more than 2 million people registered to take this test every year.

LISTENING - ENGLISH TASK

EXERCISES LISTENING

I am thinking of you, In my sleepless solitude tonight, If it's wrong to love you, Then my heart just won't let me be right, 'Cause I've drowned in you, And I won't pull through, Without you by my side.

I'd give my all to have, Just one more night with you, I'd risk my life to feel, Your body next to mine, 'Cause I can't go on, Living in the memory of our song, I'd give my all for your love tonight

Baby can you feel me, Imagining I'm looking in your eyes, I can see you clearly

Vividly emblazoned in my mind, And yet you're so far, Like a distant star, I'm wishing on tonight

Give my all for your love, Tonight.

Exercises :

1. I am ... of you

2. In my ... solitude tonight

3. If it's wrong to love you
Then my ... just won't let me be ...
'Cause I've ... in you

4. And I won't pull ...
... you by my side

5. I'd ... my all to have
Just one more ... with you

6. I'd risk my life to ...
Your ... next to mine
'Cause I can't go on

7. Living in the ... of our song
I'd give my all for your ... tonight

8. ... can you feel me
... I'm ... in your eyes

9. I can see you ...
Vividly ... in my mind

And yet you're so…

10. Like a ... star
I'm ... on ...
my all for your ...
Tonight