Penelitian ini bertujuan untuk menganalisis pelaksanaan pemungutan pajak sarang burung walet dan faktor-faktor yang mempengaruhi pelaksanaan pemungutan pajak sarang burung walet. Penelitian ini menggunakan metode penelitian empiris. Penelitian dilakukan di Kecamatan Tanasitolo Kabupaten Wajo, Sulawesi Selatan. Hasil penelitian ini menunjukkan bahwa pelaksanaan pemungutan pajak sarang burung walet di Kecamatan Tanasitolo Kabupaten Wajo pada kenyataannya sudah sesuai berdasarkan Peraturan Daerah Kabupaten Wajo Nomor 8 Tahun 2011 tentang Pajak Sarang Burung Walet yang dimulai dari penghimpunan data objek dan subjek pajak, penentuan besarnya pajak, penagihan pajak, sampai pembayaran pajaknya. Namun pelaksanaan pemungutan pajaknya belum berjalan sebagaimana mestinya, oleh karena masih kurangnya kesadaran wajib pajak dalam melaporkan, mendaftarkan dan membayar pajak.

This study aims to study the response of soybean plants to various scenarios of water supply and compost using the DSSAT model. This research was conducted at the Laboratory of Agro-climatology and Statistics, Department of Agronomy, Faculty of Agriculture, Universitas Hasanuddin, Makassar. This research was conducted in February-March 2016. Simulation of the DSSAT model was determined from primary data in the form of plant management data, soil data, and other supporting data, and secondary data in the form of climate data. The results of the study, based on the paired t-test, the DSSAT model for simulating soybean plants can predict each treatment on the parameters of vegetative weight and number of pods. A t-test on leaf root weight showed that the DSSAT model could predict all treatments except in the treatment of watering every ten days and 3.0 tons/ha of compost. Based on the value of MSE, the DSSAT model for simulating soybean plants can predict the yield of each treatment for the parameters of the number of seeds. The average difference between simulation and observation on seed weight of 314.44 kg/ha and simulation results tend to predict below observation in the field.

A dominant position is a situation where a business actor does not have a significant competitor in the relevant market in relation to the market share controlled, or the business actor has the highest position among his competitors in the relevant market in terms of financial capability, ability to access supply or sales, and ability to adjust supply between the demand for certain goods or services (Article 1 number 4 of Act Number 5 of 1999). The law also aims to provide legal certainty, so that it can encourage the acceleration of economic development in an effort to improve general welfare, as well as the implementation of the spirit and soul of the 1945 Constitution of the Republic of Indonesia. The form of abuse of dominant position by PT Forisa Nusapersada in the Pop Ice program The Real Ice Blender is PT. Forisa Nusapersada made IOM and an agreement with the owners of Beverage Kiosks and / or Market Stores not to sell competing products like Pop Ice has resulted in the loss or at least reduce the choice of consumers to get S'Cafe and Milkjus brand products in the market.Research Methodology using the statute approach method by examining the laws and regulations that relate to the legal issues being addressed. Departing from the unfair behavior of business actors above, given the characteristics and impact of the abuse of the dominant position referred to potential competitors and small business actors, The author is expected to better understand the existence of the abuse of a dominant position in a business competition.

Internet of Thing (IoT) is very common and demanding nowadays and home automation system is not left behind in this technology. Home automation is the concept of making any home “smart”. In this modern life, Automation is not a new thing. This technology has been using many years and normally can be seen in big companies. This automation concept can benefit our daily lives through many ways. However, the smart home technology in the market right now only support a few languages, generally English. For people who English is not their native language, it becomes a barrier in utilizing voice recognition installed in the smart home. Therefore this project will develop a Multilanguage IoT Home Automation System that focused on people who does not speak English especially elderly people in Malaysia to perform their chores routine such as turn on or turn off light by using voice commands given in their preferred language. Other than voice commands, it could be controlled wirelessly by using apps developed in the Smartphone. This system is based on Raspberry Pi and will be designed to be an affordable and reliable home automation system yet, easy to setup and use. The research focus on the methods of integrating voice recognition technology in many languages in home automation systems. This research can have a strong and positive impact to the society especially on persons with physical disabilities and older persons whom English is not their native language.

Salah satu cara yang dilakukan orang tua mendidik anaknya untuk disiplin yakni dengan memukulnya. Akan tetapi hal ini kemudian menjadi dilema karena dikhawatirkan menjadi kesempatan bagi orang tua untuk melakukan kekerasan pada anak atas dasar kedisiplinan. Oleh karena itu penelitian ini bertujuan untuk mengetahui lebih mendalam bagaimana tinjauan hadits terhadap mendidik dengan cara memukul tersebut dan batasan-batasan alasan memukul demi kedisiplinan anak. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dan pengumpulan data dilakukan dengan wawancara tidak terstruktur. Informan dalam penelitian ini yaitu 4 orang tokoh Agama Islam di Kota Samarinda yang memahami hadis yang berkaitan dengan pendidikan anak. Analisis data dilakukan dengan reduksi data, penyajian data dan penarikan kesimpulan. Hasil dan kesimpulan penelitian menunjukkan bahwa mendidik anak dengan cara memukul diperbolehkan dengan syarat anak telah berusia di atas 10 tahun apabila mereka tidak menjalankan ibadah sholat, tidak mengarahkan pukulan pada tempat-tempat yang membahayakan seperti kepala, wajah, perut dan organ yang rawan lainnya. Hukuman memukul tersebut tidak dilakukan secara semena-mena dan hanya dilakukan atas dasar mendidik anak tersebut.