PEMERIKSAAN PAJAK
Pengertian Pemeriksaan
Dasar hukum pemeriksaan adalah Pasal 29, 29A, 30, dan 31 UU KUP 2007 serta Peraturan Menteri Keuangan Nomor 199/PMK.03/2007 tentang Tata Cara Pemeriksaan Pajak yang berlaku 1 Januari 2008.
1. Pemeriksaan adalah serangkaian kegiatan menghimpun dan mengolah data, keterangan, dan/atau bukti yang dilaksanakan secara objektif dan profesional berdasarkan suatu standar pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dan/atau untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan.
2. Pemeriksaan Lapangan adalah pemeriksaan yang dilakukan di tempat kedudukan, tempat kegiatan usaha atau pekerjaan bebas, tempat tinggal Wajib Pajak, atau tempat lain yang ditentukan oleh Direktur Jenderal Pajak.
3. Pemeriksaan Kantor adalah Pemeriksaan yang dilakukan di kantor Direktorat Jenderal Pajak
Tujuan Pemeriksaan
Sesuai dengan Peraturan Menkeu No. 199/PMK.03/2007, Dirjen Pajak berwenang melakukan pemeriksaan
1. untuk menguji kepatuhan pemenuhan kewajiban perpajakan dan/atau
2. untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan
Ruang Lingkup Pemeriksaan
1. Ruang lingkup Pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan dapat meliputi satu, beberapa, atau seluruh jenis pajak, baik untuk satu atau beberapa Masa Pajak, Bagian Tahun Pajak atau Tahun Pajak dalam tahun-tahun lalu maupun tahun berjalan. ( Tugas membuat Tabel Kewajiban Perpajakan,Denda dan Sanksi )
2. Ruang lingkup Pemeriksaan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan dapat meliputi penentuan, pencocokan, atau pengumpulan materi yang berkaitan dengan tujuan Pemeriksaan
Kriteria & Jenis Pemeriksaan
A. Pemeriksaan untuk menguji kepatuhan
Kriteria Pemeriksaan Jenis Pemeriksaan
1. Wajib Pajak mengajukan permohonan pengembalian kelebihan pembayaran pajak sebagaimana dimaksud dalam Pasal 17B Undang-Undang KUP Pemeriksaan Kantor atau Pemeriksaan Lapangan
2. Wajib Pajak menyampaikan Surat Pemberitahuan yang menyatakan lebih bayar, termasuk yang telah diberikan pengembalian pendahuluan kelebihan pajak Pemeriksaan Lapangan
3. Wajib Pajak menyampaikan Surat Pemberitahuan yang menyatakan rugi Pemeriksaan Lapangan
4. Wajib Pajak tidak menyampaikan atau menyampaikan Surat Pemberitahuan tetapi melampaui jangka waktu yang telah ditetapkan dalam Surat Teguran Pemeriksaan Lapangan
5. Wajib Pajak melakukan penggabungan, peleburan, pemekaran, likuidasi, pembubaran, atau akan meninggalkan Indonesia untuk selama-lamanya Pemeriksaan Lapangan
6. Wajib Pajak menyampaikan Surat Pemberitahuan yang memenuhi kriteria seleksi berdasarkan hasil analisis risiko (risk based selection) mengindikasikan adanya kewajiban perpajakan Wajib Pajak yang tidak dipenuhi sesuai ketentuan peraturan perundang-undangan perpajakan Pemeriksaan Lapangan
Apabila dalam Pemeriksaan Kantor ditemukan indikasi transaksi yang terkait dengan tranfer pricing dan/atau transaksi khusus lain yang berindikasi adanya rekayasa transaksi keuangan, pelaksanaan Pemeriksaan Kantor diubah menjadi Pemeriksaan Lapangan
B. Pemeriksaan untuk tujuan lain
Kriteria Pemeriksaan Jenis Pemeriksaan
1. pemberian Nomor Pokok Wajib Pajak secara jabatan;
2. penghapusan Nomor Pokok Wajib Pajak;
3. pengukuhan atau pencabutan pengukuhan Pengusaha Kena Pajak;
4. Wajib Pajak mengajukan keberatan;
5. pengumpulan bahan guna penyusunan Norma Penghitungan Ph Neto;
6. pencocokan data dan/ atau alat keterangan;
7. penentuan Wajib Pajak berlokasi di daerah terpencil;
8. penentuan satu atau lebih tempat terutang Pajak Pertambahan Nilai;
9. Pemeriksaan dalam rangka penagihan pajak;
10. penentuan saat produksi dimulai atau memperpanjang jangka waktu kompensasi kerugian sehubungan dengan pemberian fasilitas perpajakan; dan/atau
11. memenuhi permintaan informasi dari negara mitra Perjanjian Penghindaran Pajak Berganda Pemeriksaan Kantor atau Pemeriksaan Lapangan
Jenis & Jangka Waktu Pemeriksaan
A. Pemeriksaan untuk menguji kepatuhan
Jenis Pemeriksaan Jangka Waktu Pemeriksaan
Pemeriksaan Kantor Jangka waktu paling lama 3 (tiga) bulan dan dapat diperpanjang menjadi paling lama 6 (enam) bulan yang dihitung sejak tanggal Wajib Pajak datang memenuhi surat panggilan dalam rangka Pemeriksaan Kantor sampai dengan tanggal Laporan Hasil Pemeriksaan
Jangka waktu di atas harus memperhatikan jangka waktu penyelesaian permohonan pengembalian kelebihan pembayaran pajak
Pemeriksaan Lapangan Jangka waktu paling lama 4 (empat) bulan dan dapat diperpanjang menjadi paling lama 8 (delapan) bulan yang dihitung sejak tanggal Surat Perintah Pemeriksaan sampai dengan tanggal Laporan Hasil Pemeriksaan
Apabila ditemukan indikasi transaksi yang terkait dengan transfer pricing dan/atau transaksi khusus lain yang berindikasi adanya rekayasa transaksi keuangan yang memerlukan pengujian yang lebih mendalam serta memerlukan waktu yang lebih lama, Pemeriksaan Lapangan dilaksanakan dalam jangka waktu paling lama 2 (dua) tahun
Pemeriksaan untuk tujuan lain
Jenis Pemeriksaan Jangka Waktu Pemeriksaan
Pemeriksaan Kantor Jangka waktu paling lama 7 (tujuh) hari dan dapat diperpanjang menjadi paling lama 14 (empat belas) hari yang dihitung sejak tanggal Wajib Pajak datang memenuhi surat panggilan dalam rangka Pemeriksaan Kantor sampai dengan tanggal Laporan Hasil Pemeriksaan
Pemeriksaan Lapangan Jangka waktu paling lama 2 (dua) bulan dan dapat diperpanjang menjadi paling lama 4 (empat) bulan yang dihitung sejak tanggal Surat Perintah Pemeriksaan sampai dengan tanggal Laporan Hasil Pemeriksaan
Dalam hal pemeriksaannya terkait dengan penghapusan NPWP, jangka waktu Pemeriksaan di atas harus memperhatikan jangka waktu penyelesaian permohonan penghapusan Nomor Pokok Wajib Pajak sebagaimana dimaksud dalam Pasal 2 ayat (7) Undang-Undang KUP
Dalam hal pemeriksaannya terkait dengan pengukuhan atau pencabutan pengukuhan Pengusaha Kena Pajak karena permohonan Pengusaha Kena Pajak, jangka waktu Pemeriksaan di atas memperhatikan jangka waktu penyelesaian permohonan pencabutan pengukuhan Pengusaha Kena Pajak sebagaimana dimaksud dalam Pasal 2 ayat (9) Undang-Undang KUP
Penyusunan Kertas Kerja Pemeriksaan
Wajib pajak menyusun SPT PPh Badan berdasarkan laporan keuangan, khususnya laporan laba rugi baik yang diaudit atau tidak diaudit oleh kantor akuntan publik, seperti terlihat dalam skema di bawah ini.
Dalam pemeriksaan pajak, proses yang dilakukan oleh pemeriksa pajak dalam penyusunan kertas kerja pemeriksaan adalah
1. melakukan trace back, yaitu angka-angka yang ada di SPT PPh Badan ditelusur balik ke laporan keuangan komersial, baik audited maupun unaudited.
2. mem-breakdown angka-angka di laporan keuangan ke dalam angka-angka yang tercantum di buku besar.
3. menyusun kembali cara penghitungan pajak yang telah dilakukan oleh wajib pajak
4. mengelompokkan akun-akun di buku besar sesuai dengan objek PPh yang sesuai
5. melakukan pengujian dan penelusuran akun secara detil per transaksi
Nama akun Kode Akun Ref LR Komersial Koreksi Fiskal SPT/Wajib Pajak Pemeriksa Koreksi
PPh Badan A
Peredaran usaha 40000 A.1 10.000.000 0 10.000.000 12.000.000 2.000.000
Harga pokok penjualan 50000 A.2 (8.000.000) 0 (8.000.000) 7.000.000 1.000.000
Laba bruto usaha 2.000.000 0 2.000.000 5.000.000 3.000.000
Biaya usaha 60000 A.3 1.200.000 (100.000) 1.100.000 900.000 200.000
Laba usaha 800.000 100.000 900.000 4.100.000 3.200.000
Penghasilan dari luar usaha 70000 A.4 (150.000) 0 (150.000) (150.000) 0
Penghasilan neto 650.000 0 750.000 3.950.000 3.200.000
Kompensasi Rugi A.5 (700.000) 0 (700.000) (600.000) 100.000
Penghasilan kena pajak (50.000) 0 50.000 3.350.000 3.300.000
PPh Badan (30%) A.6 0 15.000 15.000 1.005.000 990.000
Kredit pajak A.7 (15.000) 0 (15.000) (5.000) 10.000
PPh kurang (lebih) bayar 0 0 0 1.000.000 1.000.000
Sanksi administrasi 0 0 0 480.000 480.000
PPh masih harus (lebih) dibayar 0 0 0 1.480.000 1.480.000
PPh Pasal 21 B
Objek pajak B.1 1.000.000 0 1.000.000 1.200.000 200.000
PPh terutang B.2 100.000 0 100.000 120.000 20.000
Kredit pajak B.3 (100.000) 0 (100.000) (100.000) 0
PPh kurang (lebih) bayar 0 0 0 20.000 20.000
Sanksi administrasi B.4 0 0 0 9.600 9.600
PPh masih harus (lebih) dibayar 0 0 0 29.600 29.600
PPh Pasal 23 C
Objek pajak C.1 2.000.000 0 2.000.000 2.400.000 400.000
PPh terutang C.2 200.000 0 200.000 240.000 40.000
Kredit pajak C.3 (200.000) 0 (200.000) (190.000) 10.000
PPh kurang (lebih) bayar 0 0 0 50.000 50.000
Sanksi administrasi C.4 0 0 0 24.000 24.000
PPh masih harus (lebih) dibayar 0 0 0 74.000 74.000
PPh Pasal 26 D
Objek pajak D.1 2.000.000 0 2.000.000 2.400.000 400.000
PPh terutang D.2 200.000 0 200.000 240.000 40.000
Kredit pajak D.3 (200.000) 0 (200.000) (190.000) 10.000
PPh kurang (lebih) bayar 0 0 0 50.000 50.000
Selasa, 18 Januari 2011
DAFTAR HARGA BARANG
TAHUN 2010
NO NAMA BARANG SATUAN HARGA KET
1 BERAS KG Rp. 7.000,- NAIK
2 MINYAK SAYUR LITER Rp. 6.000,- TURUN
3 MINYAK TANAH LITER Rp. 6.500,- TURUN
4 TELOR KG Rp. 3.000,- NAIK
5 MENTEGA ONS Rp. 6.000,- NAIK
6 ELPIJI 3 Kg KG Rp. 8. 000, - NAIK
7 ELPIJI 12 Kg KG Rp. 14. 000,- NAIK
8 TEPUNG TAPIOKA KG Rp. 72.000,- NAIK
9 OBAT NYAMUK PCS Rp. 2.000, - NAIK
10 LARUTAN K3 BH Rp. 2.500,- NAIK
TAHUN 2010
NO NAMA BARANG SATUAN HARGA KET
1 BERAS KG Rp. 7.000,- NAIK
2 MINYAK SAYUR LITER Rp. 6.000,- TURUN
3 MINYAK TANAH LITER Rp. 6.500,- TURUN
4 TELOR KG Rp. 3.000,- NAIK
5 MENTEGA ONS Rp. 6.000,- NAIK
6 ELPIJI 3 Kg KG Rp. 8. 000, - NAIK
7 ELPIJI 12 Kg KG Rp. 14. 000,- NAIK
8 TEPUNG TAPIOKA KG Rp. 72.000,- NAIK
9 OBAT NYAMUK PCS Rp. 2.000, - NAIK
10 LARUTAN K3 BH Rp. 2.500,- NAIK
Membuat Daftar isi dengan Word
DAFTAR ISI
KATA PENGANTAR
DAFTAR ISI
BAB I PENDAHULUAN
1.1 Latar belakang Masalah
1.2 Identifikasi Masalah
1.3 Sistematika Pembahasan
BAB II TINJAUAUN KASUS
2.1 Sejarah Perusahaan
2.2 Teori-teori
2.3 Kerangka Penelitian
BAB III METEDOLOGI PENELITIAN
3.1 Rancangan Penelitian
3.2 Teknis Pengumpulan Data
3.3 Metode Analisa Data
BAB IV KESIMPULAN DAN SARAN
4.1 Kesimpulan
4.2 Saran
KATA PENGANTAR
DAFTAR ISI
BAB I PENDAHULUAN
1.1 Latar belakang Masalah
1.2 Identifikasi Masalah
1.3 Sistematika Pembahasan
BAB II TINJAUAUN KASUS
2.1 Sejarah Perusahaan
2.2 Teori-teori
2.3 Kerangka Penelitian
BAB III METEDOLOGI PENELITIAN
3.1 Rancangan Penelitian
3.2 Teknis Pengumpulan Data
3.3 Metode Analisa Data
BAB IV KESIMPULAN DAN SARAN
4.1 Kesimpulan
4.2 Saran
THE INTERNET AND THE NEW INFORMATION TECHNOLOGY INFRASTRUCTURE
1. What are the features of the new information technology (IT) infrastructure?
Answer : The new information technology (IT) infrastructure ; The new IT infrastructure links, desktop workstations, network computers, LANs, and server computers in an enterprise network so that information can flow freely between parts of the organization. The enterprise network may also be linked to kiosks, point-of-sale (POS) terminals, PDAs and information appliances, digital cellular telephones and PCS, and mobile computing devices as well as to the internet using public infrastructure, customers, supplier, and business partners may also be linked to the organization through this new IT infrastructure.
2. Why is connectivity so important for the digital firm? List and describe the major connectivity standards for networking and the internet.
Answer : Today’s firm can use the information technologies we have described in previous chapters to create an information technology (IT) infrastructure capable of coordinating the activities of entire firms and even entire industries. By enabling companies to radically reduce their agency and transaction costs, this new IT infrastructure provides a broad platform for electronic commerce, electronic business, and the emerging digital firm. This new IT infrastructure is based on powerful networks and internet technology
3. what is the internet ? List and describe alternative ways of accesing the internet.
Answer : The intrenet is perhaps the most well-known, and the largest, implementation of internet working, linking hundreds of thousanda of individual networks all over the world. Internet Service Provider (ISP)is commercial organization with a permanent connection to the internet that sells temporary connections to subscribes. Individuals also can accsess the internet through such popular on-line services as prodigy and America online and through networks established by such giant as Microsoft and AT & T
4. List and describe the principal internet capabilities.
Answer : major internet services
Capability Functions Supported
E-mail Person to person messaging; document sharing
Usenet newsgropu Discussions groups on electronic bulletin boards
LISTSERVs Discussions groups and messaging using e-mail mailing list servers
Chatting Interactive conversations
Telner Log on to one computer to computer
Gophers Locate information using a hierarchy of menus
World Wide web Retrieve, format, and display information (including text, audio, graphics, and video) using hypertext links
5. What is internet2 ? How does it differ from the first generation internet? What benefits does it provide?
Answer : Internet2 is a research network with new protocols and transmissions speeds that are much higher than the current internet. The intenet2 infrastructure is based on a series of interconnected gigaPoPs, which are regional high- speed points-of-presence that serve as aggregation points for traffic from participating institututions.
6. why is the World Wide Web so useful for individuals and business?
Answer : The World Wide Web (The web) is at the heart of the exlosion in the business use of the Net. The web is a system with universally accepted standards for storing, retrieving, foemating, and displaying information using a client/ server architecture. The web combines text, hypermedia, graphics, and sound. It can handle all types of digital communication, making it easy to link resources that are half-a-world apart. The web use graphical use interfaces for easy viewing. It is based on a standards hypertext language called hypertext markup language (HTML), which formats documents and incorporates dynamic links to other documents stored in the same or remote computers.
7. list and describe alternative ways of locating information on the web.
Answer : locating information on the web is a critical function, with the more than one billion Web pages in existence expented to double in eight months. No comprehensive catalog of web sites exists. The principal methods of locating information on the web are web site directories, search engines, and broadcast or “push” technology.
8. What are intranets and extranets? How do they differ from the web?
Answer : organizations can use internet networking standards and web technology to create private networks called intranets. Some firms are allowing people and organizations outside the firm to have limited accsess to their internal intranets. Private intranets that are extended to authorized users outside the company are called extranets
9. what is the wireless web ? How does it differ from the conventional Web ?
Answer : Wireless web is web-based applications enabling users to access digital information from the internet using wireless mobile computing devices
10. list and describe the types of m-commerce services and applications supported by the wireless web.
Answer : M-commerce, the use of the internet for purchasing goods and services as well as sending and receiving messages using handled wireless devices. With cell phones, PDAs, and other wireless computing devices becoming Internet-enabled, many believe m-commerce represents the next wave of internet computing. M-commerce will become a significabt subset of e-commerce. Business will increasingly incorporate wireless internet accsess into their information technology infrastructures so that employess can access information wherever thay are, and make decisions instantly without being tethered to a desk or computer. Wireless web applications enable mobile users to access digital information from the internet and be connected anywhere, any time, any place. Specialized portals steer users of Web-enabled wireless devices to the information they are most likely to need
11. Compare the WAP and I-mode wireless Web standards.
Answer : Wireless Application Protocol (WAP) is a system of protocols and technologies that lets cell phones and other wireless devices with tiny displays, low bandwidth cionnections, and minimal memory access Web-based information and services.I-mode is a rival standard developed by Japan’s NTT DoCoMo mobile phone network. It is widely used in Japan and is being introduced to Europe. I-mode uses compact HTML to deliver content, making it easier for business to converr their HTML web sites to mobile service.
12. Describe the organizational benefits of internet and web technology.
Answer : The internet, intranets, and extranets are becoming the principal platforms for electronic commerce, electronic business, and the digital firm because this technology provides so many benefits. The internet’s global connectivity; ease of use, low cost, and multimedia capabilities can be used to create interactive applications, and provide services and products. By using internet technology, organizations can reduce communication and transaction cost, anhance coordination and collaboration, and accelerate the distribution of knowledge. Internet benefits to organizations
• Connectivity and global reach
• Reduced communication costs
• Lower transaction costs
• Reduced agency costs
• Interactivity, flexibiliry, and customization
• Accelerated distribution of knowledge
13. list and describe the principal technologies for supporting electronic commerce
Answer : Business seriously pursuing electronic commerce and alectronic business need special tools for maintaining their web sites. These tools include Web server and electronic commerce server software,customer tracking and personalization tools, Web content management tools, and Web site performance monitoring tools. Web servers as the software necessary to run Web sites, intranets, and extranets. The core capabilities of web server software revolve around locating and managing stored Web pages.Customer tracking and personalizarion toolos have several main goals :
• Collecting and storing data on the behaviour of on-line customers and combining that data with data already stored in the company’s back-office system
• Analyzing the data in order better to understand the behaviour of on-line customers
• Identifyng developing customer trends
14. Under what conditions should firms consider Web hosting services?
Answer : Companies that lack the financial or technical resources to operate their own web sites or electronic commerce service can use Web hosting services. A web hosting service maintains a large web server computer or a series of servers and provides fee-paying subscribes with space to maintain their Web sites. The subscribing companies may create their own web pages or have the hosting service or a web design firm create them
15. Describe five problems posed by the new information technology (IT) infrastructure.
Answer : The challenge of managing the new information technology infrastructure
• Loss of managing
Managing information system technology and corporate data are proving much more difficult in a distributed environment because of the lack of a single, central point where needed management can occur.
• Connectivity and application Integration
We have already described the connectivity problems created by incompatible networks and standards, including connectivity problems for wireless networks
• Organizational change requirements
Enterprise-wide computing provides an opportunity to reengineer the organization into a more effective unit, but it will only create problems or chaos if the underlying organizational issues are not fully addressed (duchessi and Chengalur-Smith, 1998)
• Hidden costs of Enterprise Computing
Many companies have found that the savings they expected from distributed clients/ server computing did not materialize because of unexpected costs.
• Scability, Relyability, and security
Companies seeking to digitally enable their business require robust IT infractructures providing plentiful bandwidth and storage capacity for transmitting and maintaining all of the data generated by electronic business transactions
16. Describe some solutions to the problems posed by the new IT infrastrucute.
Answer : Organizations can meet the challenges posed by the new IT infrastructure by planning for managing the business and organizational changes; increasing end- user training; asserting data administration disciplines; and considering connectivity, application integration, bandwidth, and cost controls in their technology planning
1. What are the features of the new information technology (IT) infrastructure?
Answer : The new information technology (IT) infrastructure ; The new IT infrastructure links, desktop workstations, network computers, LANs, and server computers in an enterprise network so that information can flow freely between parts of the organization. The enterprise network may also be linked to kiosks, point-of-sale (POS) terminals, PDAs and information appliances, digital cellular telephones and PCS, and mobile computing devices as well as to the internet using public infrastructure, customers, supplier, and business partners may also be linked to the organization through this new IT infrastructure.
2. Why is connectivity so important for the digital firm? List and describe the major connectivity standards for networking and the internet.
Answer : Today’s firm can use the information technologies we have described in previous chapters to create an information technology (IT) infrastructure capable of coordinating the activities of entire firms and even entire industries. By enabling companies to radically reduce their agency and transaction costs, this new IT infrastructure provides a broad platform for electronic commerce, electronic business, and the emerging digital firm. This new IT infrastructure is based on powerful networks and internet technology
3. what is the internet ? List and describe alternative ways of accesing the internet.
Answer : The intrenet is perhaps the most well-known, and the largest, implementation of internet working, linking hundreds of thousanda of individual networks all over the world. Internet Service Provider (ISP)is commercial organization with a permanent connection to the internet that sells temporary connections to subscribes. Individuals also can accsess the internet through such popular on-line services as prodigy and America online and through networks established by such giant as Microsoft and AT & T
4. List and describe the principal internet capabilities.
Answer : major internet services
Capability Functions Supported
E-mail Person to person messaging; document sharing
Usenet newsgropu Discussions groups on electronic bulletin boards
LISTSERVs Discussions groups and messaging using e-mail mailing list servers
Chatting Interactive conversations
Telner Log on to one computer to computer
Gophers Locate information using a hierarchy of menus
World Wide web Retrieve, format, and display information (including text, audio, graphics, and video) using hypertext links
5. What is internet2 ? How does it differ from the first generation internet? What benefits does it provide?
Answer : Internet2 is a research network with new protocols and transmissions speeds that are much higher than the current internet. The intenet2 infrastructure is based on a series of interconnected gigaPoPs, which are regional high- speed points-of-presence that serve as aggregation points for traffic from participating institututions.
6. why is the World Wide Web so useful for individuals and business?
Answer : The World Wide Web (The web) is at the heart of the exlosion in the business use of the Net. The web is a system with universally accepted standards for storing, retrieving, foemating, and displaying information using a client/ server architecture. The web combines text, hypermedia, graphics, and sound. It can handle all types of digital communication, making it easy to link resources that are half-a-world apart. The web use graphical use interfaces for easy viewing. It is based on a standards hypertext language called hypertext markup language (HTML), which formats documents and incorporates dynamic links to other documents stored in the same or remote computers.
7. list and describe alternative ways of locating information on the web.
Answer : locating information on the web is a critical function, with the more than one billion Web pages in existence expented to double in eight months. No comprehensive catalog of web sites exists. The principal methods of locating information on the web are web site directories, search engines, and broadcast or “push” technology.
8. What are intranets and extranets? How do they differ from the web?
Answer : organizations can use internet networking standards and web technology to create private networks called intranets. Some firms are allowing people and organizations outside the firm to have limited accsess to their internal intranets. Private intranets that are extended to authorized users outside the company are called extranets
9. what is the wireless web ? How does it differ from the conventional Web ?
Answer : Wireless web is web-based applications enabling users to access digital information from the internet using wireless mobile computing devices
10. list and describe the types of m-commerce services and applications supported by the wireless web.
Answer : M-commerce, the use of the internet for purchasing goods and services as well as sending and receiving messages using handled wireless devices. With cell phones, PDAs, and other wireless computing devices becoming Internet-enabled, many believe m-commerce represents the next wave of internet computing. M-commerce will become a significabt subset of e-commerce. Business will increasingly incorporate wireless internet accsess into their information technology infrastructures so that employess can access information wherever thay are, and make decisions instantly without being tethered to a desk or computer. Wireless web applications enable mobile users to access digital information from the internet and be connected anywhere, any time, any place. Specialized portals steer users of Web-enabled wireless devices to the information they are most likely to need
11. Compare the WAP and I-mode wireless Web standards.
Answer : Wireless Application Protocol (WAP) is a system of protocols and technologies that lets cell phones and other wireless devices with tiny displays, low bandwidth cionnections, and minimal memory access Web-based information and services.I-mode is a rival standard developed by Japan’s NTT DoCoMo mobile phone network. It is widely used in Japan and is being introduced to Europe. I-mode uses compact HTML to deliver content, making it easier for business to converr their HTML web sites to mobile service.
12. Describe the organizational benefits of internet and web technology.
Answer : The internet, intranets, and extranets are becoming the principal platforms for electronic commerce, electronic business, and the digital firm because this technology provides so many benefits. The internet’s global connectivity; ease of use, low cost, and multimedia capabilities can be used to create interactive applications, and provide services and products. By using internet technology, organizations can reduce communication and transaction cost, anhance coordination and collaboration, and accelerate the distribution of knowledge. Internet benefits to organizations
• Connectivity and global reach
• Reduced communication costs
• Lower transaction costs
• Reduced agency costs
• Interactivity, flexibiliry, and customization
• Accelerated distribution of knowledge
13. list and describe the principal technologies for supporting electronic commerce
Answer : Business seriously pursuing electronic commerce and alectronic business need special tools for maintaining their web sites. These tools include Web server and electronic commerce server software,customer tracking and personalization tools, Web content management tools, and Web site performance monitoring tools. Web servers as the software necessary to run Web sites, intranets, and extranets. The core capabilities of web server software revolve around locating and managing stored Web pages.Customer tracking and personalizarion toolos have several main goals :
• Collecting and storing data on the behaviour of on-line customers and combining that data with data already stored in the company’s back-office system
• Analyzing the data in order better to understand the behaviour of on-line customers
• Identifyng developing customer trends
14. Under what conditions should firms consider Web hosting services?
Answer : Companies that lack the financial or technical resources to operate their own web sites or electronic commerce service can use Web hosting services. A web hosting service maintains a large web server computer or a series of servers and provides fee-paying subscribes with space to maintain their Web sites. The subscribing companies may create their own web pages or have the hosting service or a web design firm create them
15. Describe five problems posed by the new information technology (IT) infrastructure.
Answer : The challenge of managing the new information technology infrastructure
• Loss of managing
Managing information system technology and corporate data are proving much more difficult in a distributed environment because of the lack of a single, central point where needed management can occur.
• Connectivity and application Integration
We have already described the connectivity problems created by incompatible networks and standards, including connectivity problems for wireless networks
• Organizational change requirements
Enterprise-wide computing provides an opportunity to reengineer the organization into a more effective unit, but it will only create problems or chaos if the underlying organizational issues are not fully addressed (duchessi and Chengalur-Smith, 1998)
• Hidden costs of Enterprise Computing
Many companies have found that the savings they expected from distributed clients/ server computing did not materialize because of unexpected costs.
• Scability, Relyability, and security
Companies seeking to digitally enable their business require robust IT infractructures providing plentiful bandwidth and storage capacity for transmitting and maintaining all of the data generated by electronic business transactions
16. Describe some solutions to the problems posed by the new IT infrastrucute.
Answer : Organizations can meet the challenges posed by the new IT infrastructure by planning for managing the business and organizational changes; increasing end- user training; asserting data administration disciplines; and considering connectivity, application integration, bandwidth, and cost controls in their technology planning
Kamis, 13 Januari 2011
Selasa, 02 November 2010
Aplikasi Komputer
Masih setia dengan Windows XP dan pengen ubah serasa Windows 7..tenang aja sob ada aplikasi baru buat ngubah tampilan XP jadi Win 7.
Namanya Seven Transformation Pack Download disini
Seven Transformation Pack adalah sebuah aplikasi untuk mengkustomise ,mengubah atau mengkonversi tampilan sistem berbasis windows XP anda terlihat seperti Windows 7 dan beberapa fitur-fiturnya akan ikut berubah. Anda tidak perlu membeli Windows 7 atau aplikasi pihak ke-3 untuk mendapatkan Windows 7 GUI . Seven Transformation Pack ini dapat anda download dan gunakan secara gratis.
Ini akan memperbarui Windows XP dan Windows Server 2003 dengan Windows Seven GUI dengan menambahkan beberapa tema dan mengganti file sistem.
Seven Transformation Pack memberikan tampilan sistem anda lebih segar dan indah tampilan baru Microsoft sistem operasi: Windows 7. Perubahan kemasan akan tampak pada sistem ikon, skin dan toolbar dan juga menambahkan perangkat tambahan baru ke desktop Anda.
Contoh tampilannya bisa dilihat di bawah ini
Jika anda tertarik menggunakan atau menginstal aplikasi ini di komputer anda , anda bisa download disini Seven Transformation Pack
ukuran file sekitar 23 MB
Setelah anda mondownload installer Seven Transformation Pack, anda mengekstraknya kemudian menginstal, setelah selesai terinstal maka anda harus lakukan restart komputer, selanjutnya tampilan windows XP anda akan terasa dan terlihat seperti windows 7
Namanya Seven Transformation Pack Download disini
Seven Transformation Pack adalah sebuah aplikasi untuk mengkustomise ,mengubah atau mengkonversi tampilan sistem berbasis windows XP anda terlihat seperti Windows 7 dan beberapa fitur-fiturnya akan ikut berubah. Anda tidak perlu membeli Windows 7 atau aplikasi pihak ke-3 untuk mendapatkan Windows 7 GUI . Seven Transformation Pack ini dapat anda download dan gunakan secara gratis.
Ini akan memperbarui Windows XP dan Windows Server 2003 dengan Windows Seven GUI dengan menambahkan beberapa tema dan mengganti file sistem.
Seven Transformation Pack memberikan tampilan sistem anda lebih segar dan indah tampilan baru Microsoft sistem operasi: Windows 7. Perubahan kemasan akan tampak pada sistem ikon, skin dan toolbar dan juga menambahkan perangkat tambahan baru ke desktop Anda.
Contoh tampilannya bisa dilihat di bawah ini
Jika anda tertarik menggunakan atau menginstal aplikasi ini di komputer anda , anda bisa download disini Seven Transformation Pack
ukuran file sekitar 23 MB
Setelah anda mondownload installer Seven Transformation Pack, anda mengekstraknya kemudian menginstal, setelah selesai terinstal maka anda harus lakukan restart komputer, selanjutnya tampilan windows XP anda akan terasa dan terlihat seperti windows 7
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