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Abstract:Law sanctions in taxation consist of administrative and penal sanction. However, administrative one is preferred in its implementation. It is because of its more advantage in term of time and the penal money goes to state cash. The disadvantageous is it does not give up giving to its doers and who will do it. Keywords: tax, administrative and penal sanction.

Abstrct  :  The purpose of law enforcement is often faced with the exam in its implementation, especially related regulations in it are still in debate   and proving to be deepening as well as actors who have a high resistance Key  words : Examination of law enforcement, Crime morality

In the implementation of regional autonomy Regency / City in general will have three functions: allocation, distribution and stabilization. Implementation of local government functions in the areas of allocation, among others, are providing services and public facilities,which are embodied in the construction of terminals in the Village Mustakaharjo Pati regency. With the construction of this terminal will boost economic growth and support the development of Pati district surrounding the city, given enough Pati District strategic location adjacent to the Holy District, Jepara, Grobogan, Blora and Rembang. Location of this study is the Village Mustakaharjo Pati regency. The analysis used analysis tool net present value (NPV), payback period analysis, Analysis of Return on Investment (ROI), Analysis of the results of return (internal rate of return) / IRR and the analysis of government-private cooperation. The conclusions obtained are potential high traffic density in this region will provide income opportunities (Cash In Flow) of Rp 176 611 583 .. The investment cost of development in the region of Rp 30,765,745,000. With a limit of 25-year investment period, then obtained: DF 10%, payback period is 19 years, 1 month, DF 12%, is not feasible (above 25 years), DF 14%, it is not feasible (above 25 years)

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for theaccounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate

In order to send data or information  processed by using cryptography people can use XML(eXtensible Markup Language). XML data are general texts file which consist of several different tagswhich are defined by the XML document maker. In this research, the XML data were processed by usingPassword Based Encryption cryptography. This method consists of encryption and decryption meant toalter plaintext into chipertext which in turn creates chipertext from plaintext by using password key.²The implementation of the program in this research is a prototype of Hospital’s web facilitated withencyption menus and decryption data which are meant to protect the saved data which are in turn accessedand processed by authorized people. The implementation of the program is built as a web application withJava Server Page (JSP) in NetBeans 6.0 with Password Based Encryption cryptography provided by JavaCryptography Extension (JCE).

Real-time video and image processing is used in a wide variety of applications from video surveillance and traffic management to medical imaging applications. This paper presents the implementation of an canny edge-detection using in realtime video from camera. The Canny algorithm uses an optimal edge detector based on a set of criteria which include finding the most edges by minimizing the error rate, marking edges as closely as possible to the actual edges to maximize localization, and marking edges only once when a single edge exists for minimal response.

Supply chain business network that explained as an organization network that involve supplier relationship upstream) and customer downstream). Effectivity of integration on supply will be the key factor for company to reach continuous improvement that make company became competitive.The difference result in applying integration pattern, could be seen at restaurant sector, dept food and beverage (hotel) and fact food restaurant. Theunderlined is that each sector are different in integration factor and the influence to company performance. Based on that problem, the research question is : how the integration pattern characteristic of supply chain and implementation ( direction and level) from each sectors. Sample amount of this research is 31 company that include of 15 restaurant, 10 dept food and beverage hotel and 6 fast food restaurant.Based on the result of regression equation knows that integration pattern supply chain management positively affecting dept food and beverage company performance in Semarang. Variation of variabel company performance that can be explained by variation of integration pattern supply chain management is 69% and the rest 31% affecting by another variable outside variable that used in this research.There is a significance difference between restaurant in Semarang that consist of restaurant, food and beverage division and fastfood restaurant with integration pattern supply chain management and company performance.

Object-Oriented Programming is innovation in development for software the last decade, moreover to appear visual programming language models. OOP concept needed for implementation components used in application preparation and preparation new component, so that to appear visual programming language models, preparation new component in veil VB programming is news interesting, except for to fill requisites unique new component, so using plentiful OOP concept.