VOL IX NO 2

TAX PLANNING (TAX AVOIDANCE DAN TAX EVASION) DILIHAT DARI TEORI ETIKA

 

TAX PLANNING (TAX AVOIDANCE DAN TAX EVASION) DILIHAT DARI TEORI ETIKA

 

 
Sri Hutami
Jurusan Akuntansi Politeknik Pratama Mulia Surakarta
 
ABSTACT
Tax planning is a particular concern of the business, two activities that can be
done is tax avoidance and tax evasion, both of which are saving efforts tax paid,
the difference avidance unlawful tax evasion and tax does not violate the law.
However, what if viewed from the theory of ethics? Almost all theories of ethics
states that tax avoidance is a violation of ethics, but for tax evasion egoism
theory states that it is not a violation of ethics.
Keyword : Tax Planning, tax avoidance, tax evasion, ethical theory

 

KAJIAN SISTEM TRANSPORTASI MATERIAL PADA TOMOKO LAMINATING MACHINE

 

KAJIAN SISTEM TRANSPORTASI MATERIAL PADA TOMOKO LAMINATING MACHINE -

 

Muhammad Alhan(1), Yaya Finayani(2)
1. Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia
2.Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia
 
ABSTRACT
Tomoko laminating Machine is one of the semi-automatic industrial machine
that was developed to help meet human needs in the process of laminating,
laminated paper will go through some parts of the engine of a continuous
process continuously. Ongoing process of continuous lamination process called
Material Transport System in Tomoko Laminating Machine. Materials paper
and plastics as materials that will be laminated through the 6 types of rolls
during the transportation process of restraint roll, banana roll, press roll, main
drum, tension roll and roll cutters. The main components of Material Transport
System in the laminating process is the encoder, inverter, sensors, PLCs
(Programmable Logic Controller), pneumatic. Encoder acts as a
synchronization between the PLC and inverter, while the inverter to stabilize
motor rotation, while its speed is increased or decreased. To get the required
quality laminating control techniques such as pressure and temperature control
in main drum. Minimum width of paper that can be laminated by Tomoko
Laminating Machine for 260 mm
Keywords: material transport system, tomoko laminating machine, laminating
process

 

KENDALI PERALATAN LISTRIK MELALUI JARINGAN KOMPUTER

 

KENDALI PERALATAN LISTRIK MELALUI JARINGAN KOMPUTER -

 

 
Agus Haryawan
Jurusan Teknik Elektronika Politeknik Pratama Mulia Surakarta
 
ABSTRAK
The function of most major computer network is for data communication.
This function can be expanded to control electrical equipment that is located
quite a distance, for example in areas of large and spacious building or house
that is located away from the office.
By utilizing the UDP protocol and the Delphi programming language,
some electrical equipment can be controlled through a computer network.
Moreover, computers now become cheaper and cheaper. Using a cheap
computer to control electrical appliances becomes more profitable.
Keyword: computer network, paralel port, interface, client, server

 

MOTOR INDUKSI 3 PHASA SEBAGAI PENGGERAK MESIN WINDER ACW

 

 

 
Yaya Finayani(1), Muhammad Alhan(2)
1. Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia
2.Teknik Elektro, Politeknik Pratama Mulia , Surakarta 57149, Indonesia
 
ABSTRACT
Winder ACW (Automatic Craft Winder) merk BARMAG the function is
roll of the yarn, Winder ACW machine have five motor, this contol speed motor
induction is inverter, the inverter voltage 590Vdc. In this Aplication the function
of inverter to keep motor stabilitation match with nessecary speed. The function
Inverter the difference voltage DC to AC. The inverter circuit to purpose motor 3
phase speed control that is PWM circuit. Function base Inverter most the
difference is function Frq (frequency), function drv (drive), function acc
(accelerations), and function dcc (deceleration). One of the developed system is 3
phase induction motor, to make the modern system so the vector control method
was developed to solve the weaknees in induction motor. In this inverter system
as one component used by industry machine as one Winder ACW Machine.
.
Keyword: induction motor, winder ACW machine, automatic craft winder,
winder

 

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