WASH: Water, Sanitation and Hygiene, in School

The majority of schools in developing countries still do not have adequate water, sanitation and washing facilities and many schools have none a all. This threatens the health of children and contributes to low school attendance, performance and completion rates, especially for girls.

While WASH in schools is not an MDG target, many sectoral stakeholders recognize the importance of the issue, and have prioritized programmes to address it. UNICEF has specifically committed itself to the goal of water and sanitation facilities in all primary schools by 2015.

New data collected by UNICEF in countries in which it works shows that there is still a long way to go to achieve this goal. In the 60 countries UNICEF has identified as priority for WASH interventions fewer than half of primary schools have adequate water facilities and just 37 percent have adequate sanitation facilities. In reality, the situation is likely even worse: these figures are primarily based on government standards, which are often outdated. For example, standards in many countries do not take into account the need for handwashing facilities near toilets, for private toilet facilities for girls, or for the need for lower student-to-toilet ratios for girls.

Substantial progress is being made by UNICEF and its partners in addressing the WASH-in-schools challenge, but it is also clear from these new figures that much more needs to be done to step up progress.

Hygiene and Sanitation Promotion
Hygiene
People everywhere in the world wash their hands, but relatively few wash their hands with soap at key times (after defecation and handling children’s feces, before eating and food preparation and before caring for children). If hand-washing with soap increased significantly, diarrhea rates would fall substantially and the incidence of other diseases would also be reduced, including pneumonia, trachoma, scabies and influenza. Consequently, the promotion of hand-washing with soap at key times is a cornerstone of UNICEF WASH programmes at sub-national, national and global levels.

Handwashing promotion was given a substantial boost in 2008 with the launch of the first-ever Global Handwashing Day (GHD), an initiative promoted by UNICEF through the Public-Private Partnership for Handwashing with Soap, which also includes USAID, the US Centers for Disease Control and Prevention, the Water and Sanitation Program (WSP), the Academy for Educational Development (AED), Unilever and Procter & Gamble.

GHD was celebrated on October 15th in a total of 82 countries, where some 200 million school children washed their hands with soap, including 80 million in India who washed their hands before their mid-day meal. The event was widely publicised through national media outlets as well as other means such as SMS messaging, school events, billboard campaigns and government outreach networks. Celebrities were engaged as spokespersons, including the Australian children’s music group, the Wiggles, the Angolan singer, Pedrito do Bie, and one of India’s best known cricketers, Sachin Tendulkar. In other populous countries large turnouts were also achieved, including in Bangladesh where over 15 million students from 75,000 primary and secondary schools participated, in Indonesia where 40,000 students from 600 schools participated and Ethiopia where 500,000 school children participated in events held across the country.

The Global Handwashing Day is helping to stimulate longer-term initiatives such as in Latin America where UNICEF, WSP, the Swiss development agency and PAHO/WHO launched a regional programme for developing national handwashing campaigns. Possibly the most far reaching spin-off effects from the GHD experience are new partnership possibilities opening up with the private sector for handwashing promotion in new countries due to the high degree of participation of soap manufactures and other companies in the event.

At country level UNICEF used the GHD strategically to reinforce existing initiatives, such as in Malawi were events were organized through the existing SOPO national handwashing promotion campaign, and in other countries where the GHD activities fed into existing WASH-in-Schools hygiene education programmes.

In an ongoing effort to mainstream hygiene into UNICEF’s broader child survival and development agenda, an increasing number of country offices are prioritizing handwashing with soap messages into integrated campaigns, such as in northern Sudan where five key messages (hand washing, personal hygiene, importance of routine immunization, mosquito nets and exclusive breastfeeding) were broadcast in 2008, targeting 31 million people and in Pakistan where almost 2 million children were reached with an integrated package of interventions including hygiene promotion.

In response to the growing evidence base, handwashing with soap is also increasingly prioritized within UNICEF-supported health and nutrition programmes. In Nepal, for example, new local evidence showing the importance of handwashing by both attendants and mothers on infant and maternal survival rates has prompted a revision of the national neo-natal care package.

Changing behaviour patterns around hygiene practices is a time-consuming process, and it is often difficult to measure progress directly. Most studies infer progress by using proxy indicators like soap availability or knowledge of handwashing, such as a 2008 study of the child health campaign in Pakistan that indicated a significant increase in the percentage of mothers who could identify key times for handwashing. This year there is also more direct evidence from one of UNICEF’s larger programmes that hygiene practices are improving. A mapping exercise in Bangladesh covering over 130,000 programme communities showed significant increases in handwashing after defecation (from 17 per cent to 30 per cent) and in caregiver handwashing after handling child faeces (from 22 per cent to 34 per cent). This same study, however, showed how much work still remains: only one per cent of the cohort washed their hands correctly using soap or ash.

It is clear that UNICEF and its partners at global and national levels will need to continue to stress the promotion of handwashing with soap within WASH programmes, and within the broader UNICEF agenda for children. Consequently UNICEF is taking steps to build capacity in this area both within in its own staff cadre and amongst partners.

The extensive field-level research through the “Project Champion” partnership with Unilever was concluded in 2008. The research yielded valuable knowledge on strategies and methodologies for promote handwashing amongst poor communities. The research showed, for example, that older girls are key change agents if they are targeted specifically and reached at critical points in their lives, and that a global promotional programme design is valid if it is executed in different ways across different communities. These and other findings are now being used to inform promotional programmes generally and to develop a handwashing with soap promotional programme with the Unilever Lifebuoy soap brand.

Sanitation
Like with hygiene, the importance of sanitation for children and their families is beyond dispute. Improved sanitation will help prevent the 1.5 million child deaths caused by diarrhoea each year, and it will reduce mortality rates from malnutrition and opportunistic infections such as pneumonia. Sanitation also improves the quality of life and dignity of women, protects the environment, and generates economic benefits for communities and nations.

Sanitation is a key part of all UNICEF WASH programmes in priority countries. Interventions cover a range of activities including advocacy for the prioritization of sanitation within global and national development agendas, the development of progressive national policy instruments, and field-level interventions designed to help people improve the sanitation situation in their households and communities.

The International Year of Sanitation was an unprecedented opportunity for raising the profile of sanitation amongst decision makers and UNICEF took full advantage of it. UNICEF coordinated the UN Water Task Force on Sanitation, which spearheaded promotional activities at the global level, provided support at regional and country level, and developed the core set of advocacy material.

In its own capacity, UNICEF used its extensive global presence to push forward the sanitation agenda through IYS-related activities. At regional level UNICEF helped to organize two key regional sanitation conferences linked to IYS in Africa (AfricaSan+5) and South Asia (SACOSAN III). Through the JMP, UNICEF also released special regional data compilation reports for five regions. At country level, UNICEF staff used IYS as a tool in myriad ways to promote the prioritization of appropriate sanitation programmes within national development agendas, including – notably – the development of new plans, agreement on new programming strategies, and new commitments from governments for increased resource outlays. In several countries – including Angola, Djibouti, Madagascar, Namibia and Sudan – IYS was the catalyst for strengthening the national sanitation institutional and policy environment.

The IYS initiative was designed to increase awareness, achieve political buy-in and accelerate progress towards the sanitation MDG. Preliminary feedback indicates that these expectations have been exceeded. The momentum that was created at a global level is translating into activities and activism at regional and country levels that should continue well beyond 2008. The IYS messages have taken root around the world and the products of this past year’s work
serve as structure and facilitation for much of the dialogue that has now begun.

For UNICEF the second key result of 2008 was a broad agreement within UNICEF on the programming framework for community approaches to Total Sanitation (CATS) within the organization, and its further expansion to new country programmes. Due to widely varying country conditions and programming contexts the exact design of total sanitation programmes in each country cannot and should not be dictated from headquarters. However, in a July meeting, consensus was reached on key principles and strategies for UNICEF-supported programmes based on CATS with a focus on building demand for sanitation, community leadership, integration of hygiene promotion and encouraging entire communities to abandon the practice of open defecation.

Capacity building for staff and partners on the new approach was carried out in cooperation with global experts and regional research and training partners. In the WCAR region, for example, UNICEF worked with CREPA (Centre Régional pour l'Eau Potable et l'Assainissement à faible coût) and WaterAid to introduce CATS through regional workshops, fundraising, evidence building and documentation. At country level, UNICEF and partners organized a range of CATS capacity building exercises.

Twenty UNICEF country programmes are now actively engaged in CATS; additional countries have carried out training and planning exercises, and plan to introduce pilots in 2009. The approach is increasingly being adopted by governments and its partners in Africa ncluding – encouragingly – in Eritrea and Ethiopia where sanitation coverage is very low.

Community sanitation approaches have led to unprecedented progress in some Asian countries. In Bangladesh, for example, government estimates indicate that the practice of open defecation has dropped by a third, from over 40 per cent in 2003 to 10 per cent in 2008.

There are now preliminary but concrete indications that the approach has similar potential in Africa. UNICEF-supported programmes based on CATS are registering unparalleled uptake rates in pilot areas, such as in Mozambique where the introduction of a CATS methodology in an existing programme area resulted in a many-fold increase in the rate of latrine construction by households. In other countries significant numbers of communities have already achieved certified open defecation free (ODF) status, including over 400 villages in Zambia in 2008.

UNICEF and most stakeholders in the sector believe that community-based sanitation approaches are the way forward for achieving the MDG sanitation target and the resulting health and societal benefits. Thus the spread of the approach is indeed a positive sign. However, CATS involves a great deal of effort, time and skill to implement correctly and to assure sustainability, thus UNICEF will increasingly focus on assuring the quality of the programming efforts. This will be done through careful study of existing programmes (such as the ongoing review of the related community led total sanitation programme in Cambodia) and continuing engagement with key partners.

Direct support for the construction of latrines and toilets is no longer the focus of UNICEF country programmes. Nevertheless, many are built in countries around the world as a result of UNICEF interventions, including in emergencies and through pilot activities. In 2008, an estimated 13 million people (including 2 million children under five) gained access to an improved sanitation facility, about two-thirds through regular programmes and one-third through humanitarian interventions in emergencies

Water Supply
While the number of people with access to improved water supply is steadily increasing, much remains to be done. There are still hundreds of millions of people around the world who have-never had adequate access, who have only limited access, or who no longer have access to safe drinking water due to breakdowns, emergencies, or the effects of climate change.

UNICEF helps to develop enabling environments – including progressive policies, improved budgeting mechanisms and strengthened institutions – and leverage new funding for safe, affordable and sustainable water delivery systems. This upstream work is highly effective because it is grounded in our ongoing practical work with communities, and our long partnerships with government and non-government stakeholders in countries around the world.

At the same time, UNICEF continues to directly support the construction and rehabilitation of water sources, with a continuing focus on rural communities that are marginalized in some way, are isolated geographically, have serious water quality problems, are in guinea worm endemic areas, or are affected by emergencies. In 2008 at total of 24 million people gained access to improved water sources, 8.1 million through regular programming and 15.9 million in emergencies. Of these beneficiaries, an estimated 3.8 million are children under five years old.

Included amongst these emergency programme beneficiaries are 2 million people in Iraq, 1.3 million in Sudan and just under a million in Zimbabwe in response to the cholera emergency. Other major WASH humanitarian response programmes in 2008 included DR Congo, Iraq and Tanzania.

The high cost of boreholes - especially in sub-Saharan Africa – is a key constraint to achieving water targets, and UNICEF redoubled efforts to address this in 2008. Globally, work with the Rural Water Supply Network (RWSN) continued on the development of a Code of Practice for Cost Effective Boreholes, and many country offices took steps to reduce local costs through the introduction of cost efficiency measures in drilling programmes and the promotion of low-cost alternatives.

In a development related to cost effective boreholes, UNICEF embarked on an initiative to promote manual drilling of boreholes in 2008 (manually-drilled boreholes are up to one-tenth the cost of machine-drilled boreholes). In partnership with specialist agencies (including EnterpriseWorks/VITA and Practica), the initiative is systematically assessing the hydrogeological potential of manual-drilling in 20 target sub-Saharan African countries, producing case studies and other advocacy material to promote manual-drilling as a viable alternative both globally and nationally, as well as developing maps, training manuals and other materials.

The sustainability of water supply systems continues to be a key area of focus for UNICEF, especially in Africa where breakdown rates for handpumps and other technologies can be very high. In an initiative described in previous annual reports, sustainability has been highlighted within an ongoing Government of Netherlands-supported WASH programme in Eastern and Southern Africa. In that programme, sustainability-related criteria (including a series of process-related indicators as well as the physical facility breakdown rates) are monitored by independent bodies and used to determine the overall success of projects in countries.

In 2008 two countries – Malawi and Mozambique – conducted these sustainability checks, with
the results being used to adjust and improve implementation. Also related to sustainability is the UNICEF-supported African Handpump Market Mapping Study, initiated in 2008, which is studying procurement patterns and manufacturing capacity on the continent. The results will be used to develop new support strategies to improve handpump and spare parts supply chains.

UNICEF is also becoming more active in the area of “self supply”: a model in which community members are encouraged to use locally-available skills, materials and technologies to construct or upgrade their own water sources, either in individual households or within groups of households. In some countries – notably in Africa – such programmes have been shown to be more cost effective and sustainable than government-led programmes in some situations. UNICEF initiated self supply rural water activities in Ethiopia, Mali and Zambia in 2008.

Finally in the area of water supply, UNICEF was a major contributor to guinea worm eradication efforts in all six remaining endemic countries in 2008 (Ethiopia, Ghana, Mali, Niger, Nigeria and Sudan), and continued to provide support ongoing surveillance and cross-border containment efforts in other countries (see Section 1 for additional information on the guinea worm eradication programme). In the endemic countries the focus of UNICEF support is on safe water source construction. In southern Sudan, where the most cases continue to be registered, the UNICEF-supported water point construction and rehabilitation programme is the key reason that case numbers are dropping so significantly: in 2008, 84 new water systems were constructed in affected villages, serving a total of 46,000 people.

Water Quality
UNICEF promotes water safety through interventions including the protection of the water sources, building national capacity for water safety planning and monitoring, developing new water quality monitoring methodologies, and support to a variety of interventions in communities.

A key area of support continued to be the promotion of household water treatment and safe storage (HWTS) as a high-impact, low-cost intervention for reducing diarrhoea, cholera and other water quality related diseases. In 2008, UNICEF took steps to improve the quality and consistency of interventions in this area by developing and disseminating a new set of HWTS guidelines for country offices (which will be incorporated into a WebEx training package in 2009).

More country offices are active in the promotion of HWTS than at any time in the past. Interventions include upstream work on building the evidence base, advocacy, defining strategies, developing national plans of action as well as the promotion of particular technologies such as locally-produced ceramic and bio-sand filters (e.g. in Cambodia, DPR Korea, Myanmar, Paraguay and elsewhere); low-cost home chlorination (Angola, Somalia, Tanzania) and no-cost solar disinfection (Kenya, Madagascar and Bhutan).

In partnership with American Express, UNICEF continued to support and monitor pilot HWTS interventions in four African countries and develop a documentation package to more widely promote cost effective techniques. At the same time, UNICEF helped to expand and inform the group of partners and private sector actors active in the area HWTS through work with WHO within the International Network to Promote HWTS, and by hosting two meetings at the global level: a consultation with global experts and an information exchange session with manufacturers of household water treatment products.

On the specific problem of arsenic-contaminated drinking water sources, UNICEF continued to support government mitigation programmes in Asia and Africa in 2008. Activities supported include source substitution, water treatment and the critical area of testing and mapping. In Nepal, for example, testing in the 20 affected districts is now complete, and in Bangladesh UNICEF has instituted a quarterly testing programme of a set of water sources to monitor treatment efficacy.

A comprehensive evaluation of the arsenic mitigation programmes in Cambodia, Lao PDR, Myanmar and Viet Nam was conducted in 2008. It yielded a valuable set of recommendations to improve mitigation programming that will be applied in these and other countries. The Arsenic Primer and the global occurrence study discussed in last year’s report were published and distributed in 2008. UNICEF has more experience in arsenic mitigation support than any other international agency; information tools like these that synthesize this experience help to improve detection and mitigation programmes in countries around the world.

Finally, UNICEF continued to build capacity and institutional environment for the promotion of water safety through a variety of training programmes and through the development of improved national water quality standards and of water safety plans (including in Myanmar, Nigeria, Pakistan and Viet Nam in 2008).

WASH in Schools
UNICEF continues to prioritize WASH-in-Schools programming to help improve education enrollment, retention and performance– especially amongst girls – as part of the Child Friendly School (CFS) initiative and in line with MDG Goal 2 for universal primary education and Goal 3 for gender equality. WASH-in-Schools programming also contributes to improved health outcomes for children and the health of communities as a whole.

Eighty-eight country offices supported WASH-in-schools activities in 2008, up slightly from previous years . A total of US$ 28.6 million was spent on WASH-in-Schools in 2008, representing 9 per cent of UNICEF’s total WASH expenditure.

Expenditure within UNICEF-supported WASH-in-schools programmes is increasingly weighted towards sanitation and hygiene. In 2008 74 per cent of expenditure was on sanitation and hygiene and only 26 per cent on water supply (compared to 56 per cent and 54 per cent on sanitation and hygiene in 2007 and 2006 respectively).

WASH-in-Schools activities vary widely from country to country, but in most cases involve an integrated programme that directly supports the construction of safe and private washing and sanitation facilities, improved drinking water, and hygiene education in target schools. In 2008, an estimated 4.2 million children benefited from these direct interventions, in a total of 20,489 schools. Most of these beneficiaries are in the regions of South Asia (notably in India with 1.6 million beneficiaries), West and Central Africa (e.g. Nigeria, 122,000), and Eastern and Southern Africa (e.g. Mozambique, 102,000).

Like other components of the UNICEF WASH programme, direct beneficiaries represent only the tip of the iceberg. Increasingly, UNICEF country offices focus on efforts to scale up WASH-in-Schools through mainstreaming in government programmes and institutions with support from civil society and the private sector, and through leveraging resources from government budgets and other finance streams.

There are signs that this type of upstream engagement with governments – both by UNICEF and its partners – is resulting in an increased recognition by government of the importance of WASH in schools: the number of priority countries that have developed national plans to provide water, sanitation and hygiene education to all primary schools is slowly but steadily increasing.

One example is Angola, where the UNICEF-supported WASH-in-Schools programme has led to the inclusion of school WASH facilities in national plans for the first time. Also in 2008, safe water supply and gender-segregated toilet facility designs were incorporated into national school standards in China, the Gambia, Pakistan and Thailand. In other countries, including DPR Korea and Tanzania – UNICEF supported ongoing development of new child-friendly school toilet designs.

There has also been success in ongoing efforts to institutionalize hygiene education within national education curricula – including in China, DR Congo, Nicaragua and Sudan in 2008 – and on institutionalizing hygiene education within teacher training programmes such as in Peshawar, Pakistan where a government School Sanitation and Hygiene Education Centre established in May 2007 with UNICEF support has already trained over 500 education managers, supervisors, administrators and school teachers.

Despite these and other signs of progress, there continue to be serious shortfalls. As discussed in Section 1.2, fewer than half of primary schools in UNICEF priority countries have adequate water and sanitation facilities. In some African countries the situation can be much worse, such as in southern Sudan, where only one in ten schools has adequate water and sanitation facilities. And even where facilities do exist, they are often inadequate. Elsewhere, even when national coverage averages are reasonable, disparities are marked – such as in parts of Albania where a recent study showed that fewer than 10 per cent of schools have adequate toilets.

In many cases the number of schools without adequate facilities is unknown, and this lack of data seriously constrains advocacy and planning efforts. Only 57 per cent of countries in which UNICEF is active have readily-available data on water supplies in schools, and only 49 per cent
have data on sanitation facilities.

UNICEF is working with government to improve data availability, such as in Malawi and Burundi where national school WASH facility surveys were conducted in 2008.

In addition to support to data gathering, UNICEF also continues to help build a broader WASH-in-schools knowledge base at country level through the sponsorship of studies and targeted research. Examples in 2008 include KAP studies of hand-washing in school settings (India and Tajikistan) and programme baseline studies and evaluations (such as in Bangladesh, Egypt, Mali and Yemen).

Key amongst these studies is the WASH-in-schools impact and sustainability study, discussed later.

HEALTH AND HYGIENE PROMOTION

*) In my experiences:



In 2006, the Ministry of Health of the Republic of Indonesia issued the National Strategy for Community-based Total Sanitation (STBM) “to accelerate community access goals toward sanitation and behavioral hygiene improvement” (STBM, 2008, p: 3). The main goal of STBM is to decrease diarrhea disease and other environmental-related diseases.

STBM identifies five key behaviors, or pillars:
1) Open Defecation Free (ODF) community,
2) Safe food and drinking water handling,
3) Hand washing facility for proper hand washing with soap,
4) Proper wastewater management, and;
5) Proper waste management.

These five key behaviors, with the exception of #4, have been central to Health & Hygiene (H&H) strategy.

The purpose of the “Health and Hygiene Best Practices and Lessons Learned” publication is to reflect on the design and implementation of the Health and Hygiene (H&H) Communication Strategy of the USAID-funded and to share “what worked” with the Government of Indonesia and the larger community working on water.

This publication aims to reach local government officials at the district and sub-district levels, villages and sub-villages, managers of water and sanitation initiatives, grassroots organizations such as NGOs, POSYANDU (integrated health service post) cadres, health and education officials, and those interested in hygiene improvement programs. This document is also intended for the donor community and cooperating agencies that can refer to this body of accumulated knowledge when designing programs that aim to achieve sustainable hygiene improvement with increased potential for scaling-up.

The 22 Best Practices and Lessons Learned presented in this publication are the result of a collective process involving reflection, analysis, and understanding of the H&H Communication Strategy and its effectiveness during field implementation. This document presents the results of a collaborative effort among Local Government authorities, health and education officers, schoolteachers, community leaders, and NGO’s program staff, all of whom were instrumental to program success.

A series of meetings, revisions of communication materials and project documents, and interviews with field partners, have all contributed to the identification of key Best Practices and Lessons Learned.

The Health and Hygiene (H&H) strategy developed from initial conceptualizations among project health specialists to embrace a dynamic process involving a wide variety of community resources, connected through ongoing local initiatives for hygiene and environmental improvement. The resulting H&H strategy cannot be regarded as traditional “hygiene promotion”. Rather, it best considered a community mobilization and participatory effort. It incorporates conventional concepts of hygiene, including hand washing with soap and the use of latrines, as well as concepts less commonly associated with hygiene, such as waste management, re-greening, composting and beautification/cleaner neighborhood as prioritized by the community. These Models for Health and Hygiene Promotion utilizes two fundamental approaches: the “Clean, Green and Hygiene (CGH) Kampung” and the “Clean, Green and Hygiene (CGH) School. As illustrated by this publication, these two approaches promote a more competent network of organizations, solid partnerships, and stronger formal and informal leadership necessary for an effective and sustainable H&H strategy.

Clean, Green and Hygiene (CGH) School
Schools serve as an effective entry point for greater community involvement. Students and teachers spread hygiene messages and behaviors to parents and community members at large. Building hand washing with soap water stations, connecting water pipes, learning about organic and non-organic waste separation, composting, and tree planting would not have been possible without the committed partnership of schools, parents and communities.

Lessons Learned include:
1. Building commitment among a school’s headmaster and teachers by responding to their own goals
2. A well-structured Health and Hygiene curriculum motivates teachers and engages students with innovative and interactive tools and hands-on activities
3. The Clean, Green and Hygiene Agenda leverages support from diverse sectors
4. Expanding Child-to-Child hygiene promotion as an entry point for hygiene behavior change for parents and community members
5. Establishing strong linkages with Local Government, PUSKESMAS and POSYANDU to endorse CGH school activities and leverage support for effective program implementation
6. Involving the media to raise visibility and public commitment of local and school authorities
7. Scaling-up the CGH school approach through demonstration sites (showcases) that allow others to witness the benefit of CGH Schools

Clean, Green and Hygiene (CGH) Kampung
The great diversity and potential for local assets and resources aid in the promotion of Health & Hygiene practices. The representatives of neighborhood wards (Rukun Tetangga, or RT), neighborhood blocks (Rukun Warga, or RW), POSYANDU, PKK networks (Family Welfare Movement) and other informal leaders actively participate in facilitating various hygiene-related activities including: waste management, water treatment at the household level, sanitary disposal of feces, and Hand Washing with Soap (HWWS). This strong network of local leadership helps bring communities together toward a common goal. Lessons Learned include:
8. Leaders provide support to the CGH agenda when they realize that the approach is an opportunity to access technical program-based resources and government funding for their communities
9. The technical expertise provided by the program garnered the commitment of NGOs and CBO’s while increasing their technical capacity to support sustainable activities
10. Promoting HWWS as part of a larger set of hygiene behaviors that resonates closely with community members and encourages routine practice of the behaviors (STBM agenda)
11. Securing access to water and the participation of women increases success of H&H activities
12. The economic impact gained from composting and recycling translated to notably more sustainable practices among those who realized the benefits

Capacity Building among local networks
Capacity building regarded as a comprehensive process by which social networks, stakeholders, and partners do not only gain how-to technical competencies, but also the guiding principles to work toward a shared vision, stimulate commitment, and capitalize from indigenous and local assets. By enhancing those capacities, a positive and enabling environment had created to support the promotion, ownership and sustainability of hygiene behaviors and a cleaner environment. Lessons Learned include:
13. The use of participatory approaches to train local schoolteachers, networks, and community members increases overall commitment for H&H promotion and strengthens interpersonal communication skills, self-confidence, and assertiveness
14. The H&H training curriculum increases networks’ expertise by using local communication vehicles as a platform for H&H promotion
15. The broad range of technical content of the Health and Hygiene training package enhances participants’ skills beyond health promotion; it promotes a sense of confidence and empowers them to undertake new initiatives

Hand Washing with Soap (HWWS) advocacy at local and regional levels
Successful advocacy initiatives show that local governments, leaders, and media influence the creation of an enabling environment, which is necessary for hygiene behavior change and increased access to water and sanitation technologies. Lessons Learned include:
16. Large scale HWWS advocacy events enhance commitment from high level Government officials and private sector partners by generating high visibility through national media, TV and press coverage

17. Encouraging Regional level multi-sector authorities, religious leaders, and school constituencies to take the front stage and lead advocacy efforts at the regional and district levels to enhance visibility and commitment to HWWS

Research, Monitoring and Evaluation
Research and monitoring and evaluation (M&E) are critical to program design, effective hygiene strategies and messages, and learning about the impact achieved. While formative research delivered meaningful results, the M&E has not implemented as originally designed due to other program priorities. The Lessons Learned described in this section had expected to encourage other similar programs to increase efforts to properly fund and prioritize rigorous research and evaluation activities. Lessons Learned include:

18. Investing in innovative formative research, to gain knowledge about people’s perceptions surrounding hygiene, increases the potential for program success
19. A monitoring and evaluation system designed to include the direct participation of stakeholders’ increases understanding and motivation for hygiene promotion.
20. Providing technical support closely supervise data collection by stakeholders in the field to assure data quality and accuracy
21. Tracking school attendance is an easy way to monitor effects of hygiene practices and reduce illness (diarrhea and other hygiene-related illnesses like worms or respiratory infections)
22. Investing in rigorous program evaluation to learn how and why the program worked and build upon components that worked best

This publication has been possible thanks to the contribution of local stakeholders, government officials and Health and Hygiene team members. The publication represents a selection of a larger set of lessons learned accumulated, thanks to the candid and decisive participation of the men and women that reside in H&H locations. Sharing this exercise with a larger community of interested institutions, networks, and individuals in health and hygiene promotion is of prime importance. We expect that the information shared herein will be useful for others confronting unique challenges and opportunities and we welcome feedback from readers to continue to advance the field of Health and Hygiene communication.

..... to be continued*)

MENGUBAH PORT APACHE WEB SERVER JIKA TERJADI KONFLIK

“Aplikasi POS untuk toko saya yang sebelumnya berjalan dengan baik dari web Mozilla, saat ini tiba-tiba saja tidak dapat dipergunakan. Pesan kesalahan yang muncul adalah, Apache tidak dapat bekerja karena port 80 sedang dipergunakan oleh aplikasi lain. Apa mungkin ini terjadi setelah saya melakukan install aplikasi untuk CCTV. Mohon dibantu.”

Demikianlah isi pesan yang ada di email, dan saya terima dari rekan saya. Mungkin ada benarnya, jika port Apache yang menggunakan port 80 sedang dipergunakan oleh aplikasi lain, misalnya untuk CCTV yang baru diinstall. Namun apakah memang benar port 80, apakah benar yang menggunakannya adalah Apache dan aplikasi CCTV, serta bagaimana pemecahannya?

A. Memindai Port yang Dipergunakan
Langkah pertama adalah kita perlu mendeteksi port mana saja yang sedang dipergunakan dan sedang kosong. Kita dapat melakukan hal ini melalui aplikasi Port Scanner untuk meng-scan port yang terbuka di LAN dengan memasukkan secara specific IP address yang akan dipindai. Port Scanner sebenarnya juga tidak hanya menampilkan port yang terbuka, tetapi port yang tertutup pun ditampilkan. Aplikasi Port Scanner dapat menggunakan Advanced Port Scanner 1.3, yang sangat cepat, kecil kapasitasnya, mudah dijalankan serta dapat berjalan di Win32 platform, serta menggunakan fasilitas multithreaded. Aplikasi ini dapat diunduh di:

http://www.ziddu.com/download/14343858/pscan12.exe.html


Atau, secara sederhana, kita dapat menggunakan perintah yang berjalan di sistem operasi Windows, dengan cara:
1. Membuka command prompt dari Start
2. Klik Run
3. Ketikkan: cmd
4. Ketikkan: netstat -aon | findstr “[port_number]“.
Ubah [port_number] sesuai dengan port number sebenarnya yang akan kita cek
5. Tekan Enter


Jika port sedang dipergunakan oleh aplikasi lain, maka detail aplikasi akan ditunjukkan. Angka yang ditunjukkan pada kolom sebelah kanan adalah PID (process ID) dari aplikasi. Jika kita ketikkan: tasklist | findstr “[PID]“, dimana PID-nya kita ganti dengan angka yang ada di daftar dan kita tekan enter, maka akan ditunjukkan nama dari aplikasi yang sedang menggunakan port tersebut.

B. Mengubah Port yang Dipergunakan Apache
Selanjutnya, jika memang port 80 yang dipergunakan oleh Apache, sedang dipergunakan oleh aplikasi lain, maka port pada Apache harus diubah. Untuk mengganti port pada aplikasi Apache, sebagai contoh, jika kita menggunakan XAMPP server, maupun langsung dari aplikasi Apache-nya, lakukan:
1. Hentikan service pada XAMPP server, jika kita menggunakannya, dan sedang jalan
2. Buka folder dan file pada [XAMPP Installation Folder]/apache/conf/httpd.conf.
3. Kemudian cari kata dengan kata kunci “Listen”, kemudian ubah angka 80 (jika diasumsikan Apache kita menggunakan port 80) menjadi angka pada port yang kosong, misal 8081
4. Kemudian ulangi pencarian dengan kata kunci “ServerName” dan lakukan update sebagaimana sebelumnya pada port, dengan angka yang sama.
5. Sekarang, simpan dan re-start XAMPP server atau Apache kita

Perubahan dan penggantian port ini dirasa perlu, untuk menghindari konflik penggunaan port pada aplikasi. Setelah melakukan perubahan pada port di file httpd.conf, dan untuk mengakses aplikasi web, kita pergunakan fasilitas tersebut dengan menambahkan angka port pada akhir url-nya, misal http://localhost:portNumber, atau http://10.0.10.111:8081.



Terkadang, pada saat kita lihat status pada XAMPP, Apache server masih menggunakan port 80, hal ini biasa terjadi, padahal sebenarnya port sudah berubah. Untuk lebih meyakinkan, kita dapat melakukan re-start pada komputer atau me-restart pada XAMPP server agar port perubahan dapat berjalan dengan benar. Nah, sekarang masalahnya sudah teratasi.

Semoga sukses.












Hati-hati Ahmadiyyah atau Kader NII ?!

Undang-Undang Dasar memberikan kebebasan beragama dengan menyatakan: ”Negara menjamin kemerdekaan tiap-tiap penduduk untuk memeluk agamanya masing-masing dan untuk beribadah menurut agamanya dan kepercayaannya itu.” UUD menggarisbawahi: ”Negara berdasar atas Ketuhanan Yang Maha Esa”, yaitu berkeyakinan kepada satu Tuhan. Pemerintah menghargai kebebasan menjalankan ibadah dan membatasi untuk agama yang tidak diakui atau “menyimpang”.



Ahmadiyyah, adalah Jama’ah milik Mirza Ghulam Ahmad (1835-1908), didirikan tahun 1889, di desa Qadian, Punjab, India. Mirza Ghulam Ahmad (MGA) mengaku dirinya Mujaddid (pembaharu), al Masih (Masih Mau'ud) bagi umat Kristiani, al Mahdi (Imam Mahdi) bagi umat Muslim, Krishna bagi umat Hindu, atau nabi yang terakhir, melalui janji Tuhan: “Aku (Tuhan) akan membawa pesanmu (MGA) sampai ke ujung-ujung dunia.” Wahyu ini merupakan dukungan Tuhan dalam penyebaran ajarannya, karena ia adalah "Nabi Yang Dijanjikan" bagi seluruh bangsa di bawah bendera satu agama.



Ahmadiyah Indonesia diakui sejak tahun 1953 melalui SK Menteri Kehakiman RI No. JA 5/23/13 Tanggal 13-3-1953. Dan melalui Menteri Agama, Menteri Dalam Negeri serta Jaksa Agung, 9 Juni 2008, dikeluarkan Surat Keputusan Bersama (SKB), yang memerintahkan kepada penganut Ahmadiyah untuk menghentikan kegiatannya yang bertentangan dengan Islam, dengan/tanpa mencabut SK sebelumnya.

Ahmadiyah memiliki dua kelompok, Ahmadiyah Qadian, atau Jemaat Ahmadiyah Indonesia yang berpusat di Bogor, dengan kepercayaannya bahwa MGA adalah nabi mujaddid, dan, Ahmadiyah Lahore, atau Gerakan Ahmadiyah Indonesia, yang berpusat di Yogyakarta dengan tidak menganggap MGA sebagai nabi melainkan mujaddid ajaran.

Dalam sudut pandang Islam, ajaran Ahmadiyah dianggap melenceng karena mengakui MGA sebagai nabi, Isa al Masih, Imam Mahdi, dan menuduh Muhammad saw sebagai pembohong. Sangat tipis perbedaan antara meyakini MGA sebagai nabi serta mujaddid dalam pemahaman sederhana. Secara tidak langsung, mereka sudah menyatakan berbeda dari Islam mainstream dengan tidak mau sholat di masjid Islam mainstream, tidak mau berimam kepada orang Islam mainstream, mereka beribadah di masjid mereka sendiri dengan jemaah mereka sendiri, menjamin surga bagi pembeli ‘kavling makam’ di tempatnya, dan berpedoman pada kitab Tazkirah, yang sebenarnya bukan kitab suci, namun merupakan kumpulan pengalaman ruhani MGA.

Kepribadian MGA pun dipertanyakan, mulai dari sikapnya yang anti-jihad dan ‘penurut’ terhadap kolonial Inggris, memaksa seorang lelaki untuk menikahi anak perempuannya, dan klaim rumahnya bebas penyakit cholera, padahal ia meninggal karena cholera. MGA mengharamkan pengikutnya untuk sholat di belakang non-Ahmadi dan melarang pengikutnya untuk mensholatkan jenazah umat Muslim. MGA mengaku dirinya lebih utama dari al-Hasan ra. dan al-Husain ra., dengan merendahkan Abu Bakar ra. dan ‘Umar bin Khattab ra, serta lebih utama daripada Nabi ‘Adam as., Nabi Nuh as., maupun Nabi ‘Isa as. Hal-hal semacam ini tuntas dibahas oleh alm. Syaikh Ihsan Ilahi Zhahir dalam bukunya, diterjemahkan ke dalam bahasa Indonesia, dengan judul Mengapa Ahmadiyah Dilarang?

Di negara lain, Ahmadiyah sudah dilarang, bahkan OKI pun menyatakan Ahmadiyah sebagai aliran di luar Islam, hanya pemerintah Indonesia saja yang mengakuinya. Namun, sejak SKB dikeluarkan bulan Juni 2008, muncul kasus, mulai kerusuhan Monas hingga bentrokan Cikeusik. Ada beberapa kelemahan dalam SKB, pertama, SKB sesungguhnya sudah tidak lagi dikenal dalam hirarki hukum sejak diundangkannya Undang-Undang No. 10 tahun 2004 tentang Pembentukan Peraturan Perundang-Undangan, yang menyatakan, hirarki undang-undang terdiri atas Undang-Undang Dasar, Undang-Undang/Perpu, Peraturan Pemerintah, Peraturan Presiden dan Peraturan Daerah.



Kedua, SKB telah “melemahkan” ketentuan Pasal 2 UU No. 1/PNPS/1965, dengan adanya kata “diberi perintah dan peringatan keras” sebagaimana diatur dalam Pasal 2 UU Nomor 1/PNPS/1965 tersebut telah dilunakkan menjadi “memberi peringatan dan memerintahkan”.



Sederhananya, hanya ada dua pilihan. Pilihan pertama adalah menyatakan bahwa ajaran Ahmadiyah tidak sama dengan Islam dan membentuk agama baru, seperti agama Sikh di India yang menggabungkan ajaran Islam dan Hindu. Atau, jika Ahmadiyah tidak mau disebut non-muslim, maka pilihan kedua adalah kembali ke ajaran Islam mainstream dengan melepaskan pengakuan bahwa MGA sebagai nabi terakhir.



Sebaiknya, penyelesaian hukum tentang Ahmadiyah ada di tangan Presiden. Presiden tidak perlu lagi “prihatin” dalam menyelesaikannya permasalahan secara kuratif, namun harus preventive, dengan Peraturan Presiden-nya, menyelamatkan negeri ini dari konflik horizontal. Presiden melalui kewenangannya dapat membubarkan Ahmadiyah, sehingga alur hukum menjadi jelas, tegas dan lugas tanpa berputar-putar. Dan tidak ada pilihan ketiga, keempat dan seterusnya, yang membuat masalah terus berlarut tanpa penyelesaian, bagaikan kerikil dalam sepatu.

Pajak oh Pajak





Perpajakan di Indonesia termasuk pajak penghasilan, barang dan penjualan.

Perpajakan di Indonesia didasarkan pada Pasal 23A UUD 1945, dimana pajak adalah kontribusi yang dikenakan kepada seluruh Warga Negara Indonesia, warga negara asing dan warga yang tinggal secara kumulatif 120 hari di wilayah Indonesia dalam jangka waktu dua belas bulan.

Indonesia memiliki stratifikasi pajak termasuk pajak penghasilan, pajak daerah dan pajak pemerintah pusat.

Delapan hukum dasar perpajakan di Indonesia meliputi:
  1. "Undang-undang Ketentuan Umum dan Tatacara Perpajakan/UUKUTp" Undang-undang No. 6/1983, diganti dengan Undang-undang no.16/2000;
  2. "Undang-undang Pajak Penghasilan/UU PPh": Undang-undang No.7/1983, diubah dengan Undang-undang No. 17/2000;
  3. "Undang-undang Pajak Pertambahan Nilai atas Barang dan Jasa dan Pajak Penjualan atas Barang Mewah"/UU PPN/PPn BM ): Undang-undang No. 8/1983, diubah dengan Undang-undang No. 18/2000;
  4. "Undang-undang Pajak Bumi dan Bangunan - UU PBB"): Undang-undang No. 12/1985 diubah dengan Undang-undang No. 12/1994;
  5. "Undang-undang Penagihan Pajak dengan Surat Paksa/UU PPSP") Undang-undang No. 19/1997, diubah dengan Undang-undang No. 19/2000;
  6. "Undang-undang Bea Perolehan Hak atas Tanah dan Bangunan/UU BPHTB") Undang-undang No. 21/1997 diubah dengan Undang-undang No. 20/2000;
  7. "Undang-undang Pengadilan Pajak/UU PP": Undang-undang No. 14/2002;
  8. "Undang-undang Bea Meterai/UU BM" pendek kata: Undang-undang No. 13 of 1985.
Pajak Negara yang berlaku sampai saat ini (April 2011) adalah:

  • Pajak Penghasilan (PPh)
Dasar hukum pengenaan pajak penghasilan adalah Undang-Undang No.7 Tahun 1984 sebagaimana telah diubah terakhir dengan Undang-Undang No. 17 Tahun 2000. undang-undang pajak penghasilan berlaku mulai tahun 1984 dan merupakan pengganti UU pajak perseroan 1925, UU pajak pendapatan 1944, UU PDBR 1970.

Pajak penghasilan adalah pajak yang dibebankan pada penghasilan perorangan, perusahaan atau badan hukum lainnya. Pajak penghasilan bisa diberlakukan progresif, proporsional, atau regresif. Pengenaan pajak langsung sebagai cikal bakal dari pajak penghasilan sudah terdapat pada zaman Romawi Kuno, antara lain dengan adanya pungutan yang bernama tributum yang berlaku sampai dengan tahun 167 Sebelum Masehi.

Pengenaan pajak pajak penghasilan secara eksplisit yang diatur dalam suatu Undang-undang sebagai Income Tax baru dapat ditemukan di Inggris pada tahun 1799. Di Amerika Serikat, pajak penghasilan untuk pertama kali dikenal di New Plymouth pada tahun 1643, dimana dasar pengenaan pajak adalah " a person's faculty, personal faculties and abilitites", Pada tahun 1646 di Massachusett dasar pengenaan pajak didasarkan pada "returns and gain".

“Tersonal faculty and abilities" secara implisit adalah pengenaan pajak pengahasilan atas orang pribadi, sedangkan "Returns and gain" berkonotasi pada pajak penghasilan badan.

Tonggak-tonggak penting dalam sejarah pajak di Amerika Serikat adalah Undang-Undang Pajak Federal tahun 1861 yang selanjutnya telah beberapa kali mengalami tax reform, terakhir dengan Tax Reform Act tahun 1986. Surat Pemberitahuan Pajak Penghasilan (tax return) yang dibuat pada tahun 1860-an berdasarkan Undang-Undang Pajak Federal tersebut telah dipergunakan sampai dengan tahun 1962.

Sejarah pengenaan Pajak Penghasilan di Indonesia dimulai dengan adanya tenement tax (huistaks) pada tahun 1816, yakni sejenis pajak yang dikenakan sebagai sewa terhadap mereka yang menggunakan bumi sebagai tempat berdirinya rumah atau bangunan. Pada periode sampai dengan tahun 1908 terdapat perbedaan perlakuan perpajakan antara penduduk pribumi dengan orang Asia dan Eropa, dengan kata lain dapat dikatakan bahwa terdapat banyak perbedaan dan tidak ada uniformitas dalam perlakuan perpajakan Tercatat beberapa jenis pajak yang hanya diperlakukan kepada orang Eropa seperti "patent duty". sebaliknya business tax atau bedrijfsbelasting untuk orang pribumi.

Di samping itu, sejak tahun 1882 hingga 1916 dikenal adanya Poll Tax yang pengenaannya berdasarkan status pribadi, pemilikan rumah dan tanah.

Pada 1908 terdapat Ordonansi Pajak Pendapatan yang diperlakukan untuk orang Eropa, dan badan-badan yang melakukan usaha bisnis tanpa memperhatikan kebangsaan pemegang sahamnya.

Dasar pengenaan pajaknya penghasilan yang berasal dari barang bergerak maupun barang tak gerak, penghasilan dari usaha, penghasilan pejabat pemerintah, pensiun dan pembayaran berkala.

Tarifnya bersifat proporsional dari 1%, 2% dan 3% atas dasar kriteria tertentu. Selanjutnya, tahun 1920 dianggap sebagai tahun unifikasi, dimana dualistik yang selama ini ada, dihilangkan dengan diperkenalkannya General Income Tax yakni Ordonansi Pajak Pendapatan Yang Dibaharui tahun 1920 (Ordonantie op de Herziene Inkomstenbelasting 1920, Staatsblad 1920 1921, No.312) yang berlaku baik bagi penduduk pribumi, orang Asia maupun orang Eropa. Dalam Ordonansi Pajak Pendapatan ini telah diterapkan asas-asas pajak penghasilan yakni asas keadilan domisili dan asas sumber.

Karena desakan kebutuhan dengan makin banyaknya perusahaan yang didirikan di Indonesia seperti perkebunan-perkebunan (ondememing), pada tahun 1925 ditetapkanlah Ordonansi Pajak Perseroan tahun 1925 (Ordonantie op de Vennootschapbelasting) yakni pajak yang dikenakan tethadap laba perseroan, yang terkenal dengan nama PPs (Pajak Perseroan). Ordonansi ini telah mengalami beberapa kali perubahan dan penyempurnaan antara lain dengan UU No. 8 tahun 1967 tentang Psnibahan dan Penyempurnaan Tatacara Pcmungiitan Pajak Pendapatan 1944, Pajak Kekayaan 1932 dan Pajak Perseroan tahun 1925 yang dalam praktck lebih dikenal dengan UU MPO dan MPS. Perubahan penting lainnya adalah dengan UU No. 8 tahun 1970 dimana fungsi pajak mengatur/regulerend dimasukkan ke dalam Ordonansi PPs 1925., khususnya tentang ketentuan "tax holiday".

Ordonasi PPs 1925 berlaku sampai dengan tanggal 31 Desember 1983, yakni pada saat diadakannya tax reform, Pada awal tahun 1925-an yakni dengan mulai berlakunya Ordonansi Pajak Perseroan 1925 dan dengan perkembangan pajak pendapatan di Negeri Belanda, maka timbul kebutuhan untuk merevisi Ordonansi Pajak Pendapatan 1920, yakni dengan ditetapkannnya Ordonasi Pajak Pendapatan tahun 1932 (Ordonantie op de Incomstenbelasting 1932, Staatsblad 1932, No.111) yang dikenakan kepada orang pribadi (Personal Income Tax). Asas-asas pajak penghasilan telah diterapkan kepada penduduk Indonesia; kepada bukan penduduk Indonesia hanya dikenakan pajak atas penghasilan yang dihasilkannnya di Indonesia; Ordonansi ini juga telah mengenal asas sumber dan asas domisili.

Dengan makin banyak perusahaan-perusahaan di Indonesia, maka kebutuhan akan mengenakan pajak terhadap pendapatan karyawan perusahaan muncul. Maka pada tahun 1935 ditetapkanlah Ordonansi Pajak Pajak Upah (loonbelasting) yang memberi kewajiban kepada majikan untuk memotong Pajak Upah/gaji pegawai yang mempunyai tarif progresif dari 0% sampai dengan 15%. Pada zaman Perang Dunia II diberlakukan Oorlogsbelasting (Pajak Perang) menggantikan ordonansi yang ada dan pada tahun 1946 diganti dengan nama Overgangsbelasting (Pajak Peralihan). Dengan UU Nomor 21 tahun 1957 nama Pajak Peralihan diganti dengan nama Pajak Pendapatan tahun 1944 yang disingkat dengan Ord. PPd. 1944. Pajak Pendapatan sendiri disingkat dengan PPd. Saja.

Ord. PPd. 1944 setelah beberapa kali mengalami perubahan terutama dengan perubahan tahun 1968 yakni dengan adanya UU No. 8 tahun 1968 tentang Perubahan dan Penyempurnaan Tatacara Pemungutan Pajak Pendapatan 1944, Pajak Kekayaan 1932 dan Pajak Perseroan 1925, yang lebih terkenal dengan "UU MPO dan MPS". Perubahan lainnya adalah dengan UU No. 9 tahun 1970 yang berlaku sampai dengan tanggal 31 Desember 1983, yakni dengan diadakannya tax reform di Indonesia.

Subyek pajak penghasilan

Menurut Undang Undang no.36 tahun 2008 tentang pajak penghasilan, subyek pajak penghasilan adalah sebagai berikut:

  • Subyek pajak pribadi yaitu orang pribadi yang bertempat tinggal di Indonesia, orang pribadi yang berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan, atau orang pribadi yang dalam suatu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia.
  • Subyek pajak harta warisan belum dibagi yaitu warisan dari seseorang yang sudah meninggal dan belum dibagi tetapi menghasilkan pendapatan, maka pendapatan itu dikenakan pajak.
  • Subyek pajak badan badan yang didirikan atau bertempat kedudukan di Indonesia, kecuali unit tertentu dari badan pemerintah yang memenuhi kriteria:

  1. pembentukannya berdasarkan ketentuan peraturan perundang-undangan;
  2. pembiayaannya bersumber dari Anggaran Pendapatan dan Belanja Negara atau Anggaran Pendapatan dan Belanja Daerah;
  3. penerimaannya dimasukkan dalam anggaran Pemerintah Pusat atau Pemerintah Daerah; dan
  4. pembukuannya diperiksa oleh aparat pengawasan fungsional negara; dan

  • Bentuk usaha tetap yaitu bentuk usaha yang digunakan oleh orang pribadi yang tidak bertempat tinggal di Indonesia atau berada di indonesia tidak lebih dari 183 hari dalam jangka waktu dua belas bulan, atau badan yang tidak didirikan dan berkedudukan di Indonesia, yang melakukan kegiatan di Indonesia.

Pajak Penghasilan (disingkat PPh) di Indonesia diatur pertama kali dengan Undang-Undang Nomor 7 Tahun 1983 dengan penjelasan pada Lembaran Negara Republik Indonesia Tahun 1983 Nomor 50. Selanjutnya berturut-turut peraturan ini diamandemen oleh:

  1. Undang-Undang Nomor 7 Tahun 1991,
  2. Undang-Undang Nomor 10 Tahun 1994, dan
  3. Undang-Undang Nomor 17 Tahun 2000.
  4. Undang-Undang Nomor 36 Tahun 2008.

Mulai Juli 2003 sampai Desember 2004, pemerintah menerapkan sistem pajak yang ditanggung pemerintah yang diatur dalam Peraturan Pemerintah Nomor 47 Tahun 2003 dan Keputusan Menteri Keuangan Nomor 486/KMK.03/2003.

Perubahan Penghasilan Tidak Kena Pajak (PTKP) telah disesuaikan juga beberapa kali dalam:

  1. Peraturan Menteri Keuangan Nomor 564/KMK.03/2004, berlaku untuk tahun pajak 2005 (sekaligus meniadakan pajak yang ditanggung pemerintah).
  2. Peraturan Menteri Keuangan Nomor 137/PMK.03/2005, berlaku untuk tahun pajak 2006.

  • Pajak Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah (PPN & PPn BM)
Dasar hukum pengenaan PPN & PPn BM adalah Undang-Undang No. 8 Tahun 1983 sebagaimana telah diubah terakhir dengan Undang-Undang no.18 Tahun 2000. Undang-Undang PPN & PPn BM efektif mulai berlaku sejak tanggal 1 april 1985 dan merupakan pengganti UU pajak Penjualan 1951.


Pajak Pertambahan Nilai (PPN) adalah pajak yang dikenakan atas setiap pertambahan nilai dari barang atau jasa dalam peredarannya dari produsen ke konsumen. Dalam bahasa Inggris, PPN disebut Value Added Tax (VAT) atau Goods and Services Tax (GST). PPN termasuk jenis pajak tidak langsung, maksudnya pajak tersebut disetor oleh pihak lain (pedagang) yang bukan penanggung pajak atau dengan kata lain, penanggung pajak (konsumen akhir) tidak menyetorkan langsung pajak yang ia tanggung.

Mekanisme pemungutan, penyetoran, dan pelaporan PPN ada pada pihak pedagang atau produsen sehingga muncul istilah Pengusaha Kena Pajak yang disingkat PKP. Dalam perhitungan PPN yang harus disetor oleh PKP, dikenal istilah pajak keluaran dan pajak masukan. Pajak keluaran adalah PPN yang dipungut ketika PKP menjual produknya, sedangkan pajak masukan adalah PPN yang dibayar ketika PKP membeli, memperoleh, atau membuat produknya.

Indonesia menganut sistem tarif tunggal untuk PPN, yaitu sebesar 10 persen. Dasar hukum utama yang digunakan untuk penerapan PPN di Indonesia adalah Undang-Undang No. 8/1983 berikut revisinya, yaitu Undang-Undang No. 11/1994 dan Undang-Undang No. 18/2000.

Pada dasarnya semua barang dan jasa merupakan barang kena pajak dan jasa kena pajak, sehingga dikenakan Pajak Pertambahan Nilai (PPN), kecuali jenis barang dan jenis jasa sebagaimana ditetapkan dalam Pasal 4A Undang-Undang No. 8/1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang No. 18/2000 tidak dikenakan PPN

  • Bea Materai
Dasar hukum pengenaan bea materai adalah Undang-Undang No. 13 Tahun 1985. Undang-Undang bea materai berlaku mulai tanggal 1 januari 1986 menggantikan peraturan dan undang-undang bea materai yang lama (aturan bea materai 1921).
  • Pajak Bumi dan Bangunan (PBB)
dasar hukum pengenaan pajak bumi dan bangunan adalah Undang-Undang No. 12 Tahun 1985 sebagaimana telah diubah dengan Undang-Undang No. 12 Tahun 1994. Undang-Undang PBB berlaku mulai tanggal 1 januari 1986 dan merupakan pengganti:
  1. ordonansi pajak rumah tangga tahun 1908.
  2. ordonansi verponding Indonesia tahun 1923.
  3. Ordonansi pajak kekayaan tahun 1932.
  4. Ordonansi verponding tahun 1928.
  5. Ordonansi pajak jalan tahun 1942.
  6. Undang-undang darurat nomor 11 tahun 1957 khususnya pasal 14 huruf j, k, l.
  7. Undang-undang nomor 11 Prp.tahun 1959 pajak hasil bumi.
  • Pajak Perolehan Hak atas Tanah dan Bangunan (PHTB)
Dasar hukum pengenaan bea perolehan hak atas tanah dan bangunan adalah Undang-Undang No. 21 Tahun 1997 sebagaimana telah diubah terakhir dengan Undang-Undang No. 20 Tahun 2000. Undang-Undang BPHTB berlaku sejak tanggal 1 januari 1998 menggantikan Ordonansi bea balik nama staasblad 1924 No.291.

PAJAK DAERAH DAN RETRIBUSI DAERAH
Dasar hokum pemungutan pajak daerah dan retribusi daerah adalah Undang-Undang No. 18 Tahun 1997 tentang pajak daerah dan retribusi daerah sebagaimana telah diubah terakhir dengan Undang-Undang No.34 Tahun 2000.


Jenis pajak dan objek pajak daerah dibagi menjadi 2 bagian, yaitu:
  • Pajak Propinsi, terdiri dari:
  1. Pajak kendaraan bermotor dan kendaraan di atas air.
  2. Bea balik nama kendaraan bermotor dan kendaraan di atas air.
  3. Pajak bahan bakar kendaraan bermotor.
  4. Pajak pengambilan dan pemanfaatan air bawah tanah dan air permukaan.
  • Pajak kabupaten/kota; terdiri dari:
  1. Pajak hotel.
  2. Pajak restoran.
  3. Pajak hiburan
  4. Pajak reklame
  5. Pajak penerangan jalan.
  6. Pajak pengambilan bahan galian golongan C
  7. Pajak parkir
  8. Pajak lain-lain.

Tarif pajak
  1. Pajak kendaraan bermotor dan kendaraan di atas air sebesar 5 % (lima persen)
  2. Bea balik nama kendaraan bermotor dan kendaraan di atas air sebesar 10 % (sepuluh persen)
  3. Pajak bahan bakar kendaraan bermotor sebesar 5 % (lima persen)
  4. Pajak pengambilan dan pemanfaatan air bawah tanah dan air permukaan sebesar 20 % (dua puluh persen)
  5. Pajak hotel sebesar 10 % (sepuluh persen)
  6. Pajak restoran sebesar 10 % (sepuluh persen)
  7. Pajak hiburan sebesar 35 % (tiga puluh lima persen)
  8. Pajak reklame sebesar 25 % (dua puluh lima persen)
  9. Pajak penerangan jalan sebesar 10 % (sepuluh persen)
  10. Pajak pengambilan bahan galian golongan C sebesar 20% (dua puluh persen)
  11. Pajak parkir sebesar 20 % (dua puluh persen).


Jenis retribusi daerah
  • Retribusi Jasa Umum
  1. Retribusi pelayanan kesehatan
  2. Retribusi pelayanan persampahan/kebersihan.
  3. Retribusi pengganti biaya cetak kartu tanda penduduk dan akte catatan sipil.
  4. Retribusi pelayanan pemakaman dan pengabuan mayat.
  5. Retribusi pelayanan parker di tepi jalan umum.
  6. Retribusi pelayanan pasar.
  7. Retribusi pengujian kendaraan bermotor.
  8. Retribusi pemeriksaan alat pemadam kebakaran.
  9. Retribusi penggantian biaya cetak peta.
  10. Retribusi pengujian kapal perikanan.
  • Retribusi Jasa Usaha
  1. Retribusi pemakaian kekayaan daerah
  2. Retribusi pasar grosir dan/ pertokoan
  3. Retribusi tempat pelelangan
  4. Retribusi terminal
  5. Retribusi tempat khusus parkir.
  6. Retribusi tempat penginapan /pesanggrahan/villa
  7. Retribusi penyedotan kakus
  8. Retribusi rumah pemotongan hewan
  9. Retribusi pelayanan pelabuhan kapal.
  10. Retribusi tempat rekreasi dan olah raga.
  11. Retribusi penyebrangan di atas air.
  12. Retribusi pengolahan limbah cair
  13. Retribusi penjualan produksi daerah.
  • Retribusi Perizinan Tertentu
  1. Retribusi izin mendirikan bangunan.
  2. Retribusi tempat penjualan minuman beralkohol.
  3. Retribusi izin gangguan.
  4. Retribusi izin trayek.

Beberapa Kasus Pajak:

Kepolisian Wilayah Kota Besar Surabaya menahan lima pegawai negeri sipil (PNS) Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur I dalam kasus korupsi perpajakan di PT Putra Mapan bernilai ratusan juta rupiah.

“Kami sudah menahan lima tersangka PNS pajak, lalu kami menangkap tiga lagi konsultan pajak pada 1 Mei, sehingga tersangka konsultan pajak hingga 2 Mei berjumlah 13 orang. Bila ditambahkan dengan lima tersangka PNS pajak menjadi 18 tersangka,” kata Kasat Reskrim Polwiltabes Surabaya, AKBP Anom Wibowo, di Mapolwiltabes Surabaya, Minggu.

Awalnya, katanya, pihaknya menangkap tiga PNS pajak pada 18 April, kemudian dikembangkan dengan menangkap satu PNS pajak pada 20 April dan satu lagi pada 26 April.

“Tiga PNS pajak yang ditangkap pada 18 April adalah Suhertanto alias Tanto bin Sunarto (33), Jalan Bratang Gede, Surabaya yang menjadi juru sita sejak tahun 2002,” katanya.

Selanjutnya, Edwin SE MM (41), Perumahan Marga Kencana Selatan, Kelurahan Cijawura, Kecamatan Buah Batu, Kota Bandung dan Jalan Sidosermo Indah, Surabaya. Dia menjadi Kasi Penagihan KPP Pratama Surabaya, Rungkut.

Selain itu, Dino Arnanto SH (42), Jalan Medokan Asri Barat I, Surabaya yang menjadi `operator consule` KPP Pratama Surabaya Mulyorejo.

“Tersangka Edwin memiliki posisi tertinggi. Dia berperan mengambil dokumen dalam arsip perpajakan untuk dihilangkan, sehingga wajib pajak yang namanya terhapus akan tidak kena tagihan pajak lagi. Dia melanggar pasal UU Tindak Pidana Korupsi,” katanya. (*an/ham http://matanews.com/2010/05/03)


JAKARTA, TRIBUNNEWSPEKANBARU.COM - Kejaksaan Agung menahan empat orang tersangka dalam perkara tindak pidana korupsi pengurusan pajak PT Kutai Timur Energi. Keempat tersangka tersebut ditahan sejak 8 November 2010 selama dua puluh hari di Rumah Tahanan Negara Salemba Cabang Kejaksaan Agung.

"Pada hari Senin, 8 November 2010 berdasarkan surat perintah penahanan Direktur Penyidikan pada Jaksa Agung Muda Tindak Pidana Khusus telah dilakukan penahanan terhadap empat orang tersangka," ujar Kepala Puspenkum Kejaksaan Agung Babul Khoir Harahap, Senin (9/11), dalam jumpa pers di Kejaksaan Agung, Jakarta.

Empat orang tersebut yakni Ir. Hendra Setyawianto (Kabid Hubungan Teknis dan Konsultan Pajak pada Kanwil Ditjen Pajak NTB), Riyadi Yunara (Direktur Keuangan PT Kutai Timur Energi), Dita Satari (Dirut PT Saida Ditara Tresna), dan Tatang Mochammad Tresna (Direktur PT Saida Ditara Tresna).

"Penahanan terhadap empat tersangkat tersebut didasarkan atas fakta-fakta yang ada berupa hasil pemeriksaan saksi, tersangka, dan pemeriksaan dokumen-dokumen," ucap Babul.

Dalam pengurusan pajak PT Kutai Timur Energi tersebut, lanjut Babul, Hendra Setiawianto telah menerima uang suap sejumlah kurang lebih Rp 1,55 miliar dari tersangka Tatang Mochammad Tresna yang terdiri atas uang tunai Rp 720 juta, satu buah mobil Honda City, dan satu buah rumah di Bandung.

Perbuatan para tersangka telah melanggar Pasal 5 ayat (1) huruf a, b dan Pasal 5 ayat (2) Undang-undang Nomor 31 Tahun 1999 jo Undang-undang Nomor 20 Tahun 2001 jo pasal 55 ayat (1) ke-1 KUHP. "Keempat tersangka ditahan selama 20 hari di rumah tahanan negara Salemba Cabang Kejaksaan Agung sejak 8 November 2010," ungkap Babul.
Sumber : Kompas.com


Pertanyaan:
"Sampai kapan pajak dapat dipercaya dan transparant penggunaannya... ini uang rakyat yang kerja dengan keringat sampai kering dan kalian hanya penyengat saja jika seperti ini... ingat.....ingat .... hidup sementara saja.... lain kali guwe sumpahin kalian bejat....", kata salah satu WP (sumber: mediananews 09/10)