Minggu, 27 April 2014

Causative Verbs and Relative Pronouns


1.    Causative Verbs
            Causative verb express an action which is caused to happen. In other words, when I have something done for me I cause it to happen. In other words, I do not actually do anything, but ask someone else to do it for me. This is the sense of causative verbs.
 The use of the causative verbs :
·         Have
( Subject + Have + person + verb )
The contruction means “to give someone the responsibility to do something”. = “menyuruh” orang yang lain untuk melakukan sesuatu.
Example :
I had the mechanic check the brakes
Please have your secretary fax me the information
Dr. Smith had his nurse take the patient’s temperature.
·         Make
( Subject + Make + Person + Verb )
This contruction means “ to force someone to do something “ = Memaksa seseorang melakukan sesuatu.
Example :
Did somebody make you wear that ugly hat ?
She made her children do their homework.
My teacher made me apologize for what I had said.
·         Let
( Subject + Let + Person + Verb )
This contruction means “ to allow someone to do something “ = Membolehkan seseorang melakukan sesuatu.
Example :
Will you parents let you go to the party ?
I don’t know if my boss will let me take the day off.
John let me drive his new car.
·         Get              
( Subject + Get + Person +Verb)
This contruction usually means “ to convince to do something “ or “ to trick someone into doing something”. Cara untuk “meyakinkan” seseorang melakukan sesuatu.
Example :
The government TV commercials are trying to get people to stop smoking
How can parents get their children to read more?
Susie got her son to take the medicine even though is taste terrible.
                                                    
2. Relative Pronouns
Relative pronouns adalah kata ganti yang menunjuk pada kata benda yang mendahuluinya (antecedent) yang berfungsi sebagai penghubung dalam kalimat.Relative pronouns biasa diletakkan di awal dependent clause atau anak kalimat yang menerangkan atau memberikan informasi tambahan kepada independent clause atau main clause.

Kata ganti yang digunakan adalah: who, whom, whose, which, dan that.
Kata who, whom, whose, which, dan that pada contoh di atas menunjuk pada kata benda sebelumnya (the man, the boy, the girl, the filling cabinet, the book).
Example :
- The filing cabinet, which we purchase last week, is very well built.
- The book that describes about behaviour of animal is expensive.
- The boy whom we visited is her boyfriend
- The man who is sitting in the corner is my friend.
- The girl whose car was sold will go to study abroad.

Who disebut sebagai subject pronoun dan whom sebagai object pronoun. Hal ini bisa dibandingkan dengan he dan himthey dan them, dsb.
the man who was there (bandingkan ‘he was there’)
the man whom I saw (bandingkan ‘I saw him’)

Kata whom lebih sering digunakan dalam bahasa Inggris formal. Dalam penggunaannya sehari-hari, baik dalam bentuk percakapan maupun tulisan, whom biasanya diganti dengan who.
- the man who I saw                                 
- the man who you were speaking to

Whom tidak bisa digantikan oleh who bila sebelumnya didahului oleh preposition.
- the man to whom you were speaking
- They elected Smith chairman, than whom there could have been no better choice.
Biasanya bentuk preposition + whom ini dipakai dalam bahasa Inggris formal.


Nouns (kata benda) atau pronouns (kata ganti) seperti the man, the boy, the girl, the filling cabinet, dan the book disebut dengan istilah antecedent.
Example :
- He was accused of being drunk in charge of a vehicle, which is a serious offence.
- That photo is a reminder of someone who was very important to me.
Voters whose names begin with the letters M to Z should go to Room 2.
- A mole is an animal that lives underground.
- Hands up everyone who would like a drink.

Untuk menunjuk pada orang, gunakan relative pronouns: who, whom, whosedan that.
Example :
- the man that I saw
- the man whom I saw  (meskipun pemakaian whom juga benar, that lebih disarankan sebagai object pronoun)
- the man who spoke
-the man that spoke (meskipun pemakaian that juga benar, who lebih disarankan sebagai subject pronoun)

Untuk menunjuk pada benda lainnya atau hewan, gunakan relative pronouns:which, that dan whose.
Example :
- the cat that was sitting on the mat
- the book whose cover was torn
- the cat which was sitting on the mat
Ketika menunjuk pada sesuatu benda, of which bisa dipakai untuk menggantikan whose.
- a book the cover of which was torn

Perluasan relative pronouns dengan kata ganti seperti whoever, whomever, whatever dikenal sebagai indefinite relative pronouns (relative pronounstanpa antecedent).
Example :
- She said whatever came to mind.
- The boy will tease whomever he likes.
- Let in whoever comes to me.

Kata what juga dapat digunakan sebagai indefinite relative pronouns.
Example :
- I know what I like.
- I will tell you what you need to know.

Minggu, 16 Maret 2014

PASSIVE VOICE



            Passive voice is a grammatical construction (grammatical form) where the subject in the sentence (sentence) or clause (clause) does not take action, but rather accept the action or follow-up (receiver of action) by the other agent (DOER of action) either mentioned or not.
Some ways to make passive sentences:
·         Sentences must have an object.
·         Laying the object becomes the subject of an active sentence passive voice.
·         Laying the subject of an active sentence becomes the object of the passive sentence.
·         Laid by before the object.
·         Using the verb (verb) The third form (V-3) ​​as to be (is, am, are, was, were, be, been, being) Only the verbal phrase that can be used in the passive voice.
·         Following her tense.
Function or description the same time in the passive voice to active voice :
1.      SIMPLE PRESENT
Formula
 Positif             : Subjek + is/am/are + past participle/V3
Negatif            : Subjek + is/am/are + Not + Past Participle
Question          : is/am/are + Subjek + Past Participle
Example :
Aktif                                                               Pasif
They borrow the book.                                    The book is borrowed by them.
They don't borrow the book.                          The book is not borrowed by them.
Do they borrow the book?                              Is the book borrowed by them?
She repairs this blue car.                                 This blue car is repaired by her.
She does not repair this blue car.                    This blue car is not repaired by her.
Does she repair this blue car?                          Is the blue car  repaired by her?

2.      SIMPLE PAST TENSE

Formula :
( + ) S + Was/Were + V-3 + By + O
( - )  S + Was/Were + Not + V-3 + By + O
( ? ) Was/Were + S + V-3 + By + O ?
Example :
Aktif                                                               Pasif                                                                           
John bit Mary                                                  Mary was bitten by John

John didn’t bite Mary                                     Mary wasn’t bitten by John

Did John bite Mary?                                       Was Mary bitten by John?
                       
What did John do?                                         What was done by John?

Who bit Mary?                                                Who was Mary bitten by?

Who did John bite?                                         Who was bitten by John?

3.      PRESENT CONTINUOUS TENSE
Formula :
( + ) S + To Be ( is, am, are ) + Being + V-3 + By + O
( - )  S + To Be ( is, am, are ) + Not + Being + V-3 + By + O
( ? ) To Be ( is, am, are ) + S + Being + V-3 + By + O ?
Example :
Aktif                                                                           Pasif
She is reading the English book.                                 The book is being read by her.
She is not reading the English book.              The book is being read by her.
Is she reading the English book?                    The book is not being read by her.
They are sending the letters.                           The letters are being sent by them.
They are  not sending the letters.                    The letters are not being sent by them.
Are they sending the letters?                          Are the letters being sent by them?

4.      PAST PROGETIVE/CONTINUOS
Formula :
(+) S + be(was/were) + V1-ing/present participle
(-) S + be(was/were) + not + V1-ing/present participle
(?)be(was/were) + S + V1-ing/present participle?       
Aktif                                                                           Pasif
John was biting Mary                                                  Mary was being bitten by John

John wasn’t biting Mary                                             Mary wasn’t being bitten by John

Was John biting Mary?                                               Was Mary being bitten by John?

What was John doing?                                                What was being done by John?

Who was biting Mary?                                                Who was Mary being bitten by?

Who was John biting?                                                 Who was being bitten by John?


5.      PRESENT PERFECT TENSE
Formula :
( + ) S + Have/Has + Been + V-3 + By + O
( - )  S + Have/Has + Not + Been + V-3 + By + O
( ? ) Have/Has + S + Been + V-3 + By + O ?
Example :
Aktif                                                                           Pasif
John has bitten Mary                                                   Mary has been bitten by John

John hasn’t bitten Mary                                              Mary hasn’t been bitten by John

Has John bitten Mary?                                                Has Mary been bitten by John?

What has John done?                                                  What has been done by John?

Who has bitten Mary?                                                 Who has Mary been bitten by?

Who has John bitten?                                                  Who has been bitten by John?


6.      PAST PERFECT
Formula :
( + ) S + Had + Been + V-3 + By + O
( - )  S + Had + Not + Been + V-3 + O
( ? ) Had + S + Been + V-3 + By + O ?
Example :
Aktif                                                                           Pasif

John had bitten Mary                                                  Mary had been bitten by John

John hadn’t bitten Mary                                             Mary hadn’t been bitten by John

Had John bitten Mary?                                               Had Mary been bitten by John?

What had John done?                                                 What had been done by John?

Who had bitten Mary?                                                Who had Mary been bitten by?

Who had John bitten?                                                 Who had been bitten by John?


Senin, 10 Maret 2014

THE BENEFIT OF STUDYING ENGLISH FOR FACULTY OF ECONOMY



          English is an international language that one is already global. With the development of science and technology, the need to master the English language by the Indonesian people, especially the students and the students, seem more real. This is due to the status or position of English in the world today is more inperior. English is one of the world's largest language spoken as the language of communication both oral and written. In the era of globalization, English became stronger position because the language is used in all areas of one of them is for economics.

          English was now also introduced in the early education system. This can be seen in our education system that recommends that all levels of education to use the English language curriculum. Because we know that English is also an absolute requirement for those who wish to enter the world of education. They need people who can actually have the ability to speak or translate the English language. And here are the benefits englsih for economy :

1.    Find out info international economic developments.
          English language is one that can not be separated in the economic field. because now it has a sophisticated media that can display all the latest updates on international economics course is presented in English. And one of them i can knew the problems of news about economy around the world.

2.    Obtain educational path easier .
          In life we must often hear about scholarships abroad . It is quite interesting and promising due to the scholarship we can take free education and be familiar with foreign cultures . The first step that must be done is to have the ability to speak English correctly and fluently . Because we know to obtain the scholarship main requirement is to have the support of English language proficiency . So , it is certain that those who have good English language skills have a greater chance than ordinary ability . Because we know that today all companies or agencies relating to the condition of the employee or qualified enough work in the field of English.

3.    Easy to obtain and accept a job opportunity .
          We 'll often see a variety of jobs both in the newspapers or in the media . There we can see the requirements that must be met is one of the applicants must have the English language skills both passive and active smoothly . Means clear in qualifying showed that English language skills are mandatory and must-have for those who want to work to better levels . For those who are beginners and not fluent in it , one way is to learn the English language interpreter services . There we can learn in detail and can directly learn English properly .

4.    Adding relations and connections
          For an entrepreneur or businessperson who move and always in touch with the outside world , they desperately need the ability to speak English because inevitably we have to adjust to our relationship . From our English skills were well then we will add relationships and connections with various businesses around the world . If we are still difficulties in the English language , we can use the services translate english to accompany us when meeting clients .

Kamis, 02 Januari 2014

Pajak

PAJAK NEGARA DAN PAJAK DAERAH


PAJAK NEGARA
Pajak Negara yang samapai saat ini masih berlaku adalah :
1. Pajak penghasilan (PPh)
2. Pajak pertambahan nilai dan pajak atas barang mewah (PPN & PPn Bm)
3. Bea materai
4. Pajak bumi dan bangunan
5. Bea perolehan hak atas tanah dan bangunan

PAJAK DAERAH
1. Daerah otonom, adalah kesatuan masyarakat hukum yang mempunyai batas wilayah yang berwenang mengatur dan mengurus urusan pemerintah.
2. Pajak daerah, adalah kontribusi wajib kepada daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang.
3. Badan, adalah sekumpulan orang yang merupakan klesatuan baik yang melakukan usaha maupun  yang tidak melakukan usaha.
4. Subjek pajak, adalah orang pribadi atau badan yang dapat dikenakan pajak.
5. Wajib pajak, adalah orang pribadi atau badan meliputi pembayar pajak, pemotong pajak, dan pemungut pajak yang mempunyai hak dan kewajiban perpajakan .

JENIS PAJAK DAN OBJEK PAJAK
Pajak daerah Daerah dibagi menjadi 2 bagian, yaitu :
1. Pajak Provinsi, terdiri dari:
a.    Pajak Kendaraan Bermotor;
b.   Bea Balik Nama Lendaraan Bermotor;
c.    Pajak Bahan Bakar Kendaraan Bermotor;
d.   Pajak Air Permukaan; dan
e.    Pajak Rokok.

2. Pajak Kabupaten/Kota, terdiri dari:
a.    Pajak Hotel;
b.   Pajak Restoran;
c.    Pajak Hiburan;
d.   Pajak Reklame;
e.    Pajak Penerangan Jalan;
f.     Pajak Mineral Bukan Logam dan Batuan;
g.    Pajak Parkir;
h.   Pajak Air Tanah;
i.     Pajak Sarang Burung Walet;
j.     Pajak Bumi dan Bangunan Perdesaan dan Perkotaan;
k.   Pajak Perolehan Hak atas Tanah dan Bangunan.

TATA CARA PEMUNGUTAN PAJAK
          Pemungutan pajak dilarang diborongkan. Setiap Wajib Pajak wajib membayar Pajak yang terutang berdasarkan surat ketetapan pajak atau dibayar sendiri oleh Wajib Pajak berdasarkan peraturan perundang-undangan perpajakan. Wajib Pajak yang memenuhi kewajiban perpajakan berdasarkan penetapan Kepala Daerah debayar dengan menggunakan Surat Ketetapan Pajak Daerah (SKPD)  atau dokumen lain yabg dipersamakan berupa karcis dan nota perhitungan.
          Wajib Pajak yang memenuhi kewajiban perpajakan sendiri dibayar dengan menggunakan Surat Pemberitahuan Pajak Daerah (SPTPD), Surat Ketetapan Pajak Daerah Kurang Bayar (SKPDKB), dan/atau Surat Ketetapan Pajak Daerah Kurang Bayar Tambahan (SKPDKBT)

RETRIBUSI DAERAH
1. Retribusi daerah, adalah pungutan daerah sebagai pembayaran atas jasa yang khusus disediakan dan diberikan oleh pemerintah daerah untuk kepentingan orang pribadi atau badan.

2. Jasa, adalah kegiatan pemerintah daerah berupa usaha dan pelayanan yang menyebabkan barang, fasilitas, yang dapatr dinikmati oleh orang pribadi atau badan.

3. Jasa Umum, adalah jasa yang disediakan atau diberikan oleh Pemerintah Daerah untuk tujuan kepentingan dan kemanfaatan umum serta dapat dinikmati oleh orang pribadi atau badan.

4. Jasa Usaha, adalah jasa yang disediakan oleh Pemerintah Daerah dengan menganut prinsip-prinsip komersial.

5. Perizinan Tertentu, adalah kegiatan tertentu pemerintah daerah dalam rangka pemberian izin kepada orang pribadi atau badan yang dimaksudkan untuk pembinaan, pengaturan, pengendalian dan pengawasan atas kegiatan tertentu guna melindungi kepentingan umum dan menjaga lingkungan.

OBJEK RETREBUSI DAERAH
Yang menjadi objek retrebusi daerah adalah :
-      Jasa umum
-      Jasa usaha
-      Perizinan tertentu

PEMANFAATAN RETREBUSI
Pemanfaatan dari penerimaan masing-masing jenis retrebusi diutamakan untuk mendanai kegiatan yang berkaitan langsung dengan penyelenggaraan pelayanan yang bersangkutan.
















Catatan kaki :
1)   Prof.Dr.Mardiasmo,MBA.,Ak , Perpajakan, Edisi Revisi 2011.


Kutipan :
Wajib Pajak yang memenuhi kewajiban perpajakan berdasarkan penetapan Kepala Daerah debayar dengan menggunakan Surat Ketetapan Pajak Daerah (SKPD)  atau dokumen lain yabg dipersamakan berupa karcis dan nota perhitungan.