Sudah cukup..
Tak ada lagi yang harus saya lakukan.
Cinta memang tak berpihak pada kita.
Bukan untuk melupakan semua kenangan itu, hanya menginginkan kehidupan yang baru.
Bukan untuk menjadikanmu musuh, hanya ingin membiasakan diri jauh darimu.

Pengalaman itu adalah guru saya untuk ke depannya.
Saya menginginkan sosok yang dewasa, tangguh, bijaksana, sholeh, penyabar, penyayang, dan pekerja keras bukan sekedar hanya mengandalkan takdir semata tanpa perjuangan.
Tapi itu sulit...
Saya tidak mencari yang sempurna, karena kesempurnaan hanya milik Alloh.
Tapi saya mencari yang ingin bekerja keras dengan penuh perjuangan untuk mendapatkan kesuksesan dan kebahagiaan dunia akherat.

Bukan saya ingin memutuskan silaturahmi, hanya saja ingin menunggu sampai akhirnya perasaanmu netral dan bisa dikendalikan.
Saya yakin Anda bisa, toh saya seperti ini juga belajar dari pengalaman Anda.

Saya kini telah melewati masa-masa sulit itu, dimana saya untuk kesekian kalinya ditinggalkan oleh orang yang DULU saya sayangi. Maka dari itu, Anda juga sekarang harus bisa :)

Saya tau betapa banyak kesalahan saya kepada Anda. Betapa banyak janji-janji saya yang tidak bisa saya tepati yang mungkin itu selalu membuat Anda selalu datang menghantui saya.
Maaf..
Dan Anda bisa datang pada saya ketika perasaan itu sudah bisa Anda kendalikan.

Kebijakan Pajak

 “Kebijakan Pajak di Indonesia”

A.    Latar Belakang

Pajak merupakan sumber pendapatan utama bagi suatu negara. Hukum pajak termasuk hukum publik yang berlaku Lex Specialis derogat Lex Generalis, yang artinya peraturan khusus lebih diutamakan dari pada peraturan umum atau jika sesuatu ketentuan belum atau tidak diatur dalam peraturan khusus, maka akan berlaku ketentuan yang diatur dalam peraturan umum.

Pemerintah dalam menjalankan fungsi pajak harus dapat mengakomodir kebijakan perpajakan yg berkaitan dengan peningkatan perkembangan ekonomi dan sosial yang terjadi, dan ekonomi sosial berubah dengan cepat dibandingkan dengan peraturan perundang-undangan yang selalu ketinggalan. Tidak mudah menyesuaikan peraturan perundang-undangan dengan perkembangan masyarakat. Perundang-undangan juga tidak pernah lengkap memenuhi segala peristiwa hukum. Untuk itu, pemerintah diberi asas Freies Ermessen (kebebasan bertindak). Menurut Sjachran Basah, Freies Ermessen adalah kebebasan untuk bertindak atas inisiatif sendiri menyelesaikan persoalan-persoalan penting dan mendesak yang muncul secara tiba-tiba dimana hukum (perundang-undangan) tidak mengaturnya, serta dapat dipertanggungjawabkan secara hukum dan moral. Hukum pajak menganut paham imperatif, yakni pelaksanaannya tidak dapat ditunda.

Misalnya saja penyelenggaraan otonomi daerah yang dimulai sejak 1 januari 2001 masih diselimuti dengan berbagai masalah dan kendala. Hal ini disebabkan karena persoalan otonomi daerah yang cukup rumit dan kompleks serta banyak sekali keterkaitan dan melibatkan variabel lainnya. Maka dari itu, dibutuhkan kebijakan dari pemerintah dalam menyelesaikan masalah yang terkait tentang otonomi daerah yang menyangkut pajak daerah atau hubungan keuangan pusat dan daerah.

B.     Rumusan Masalah

1.      Apa yang dimaksud dengan kebijakan pajak?

2.      Bagaimana pelaksanaan pajak di Indonesia?

3.      Bentuk kebijakan pajak seperti apa yang diambil Pemerintah Indonesia dalam mengatasi masalah pajak?

C.     Kerangka Teori

Dalam pelaksanaannya, Undang-undang selalu diikuti dengan ketentuan-ketentuan lain atau kebijakan-kebijakan lain, termasuk Undang-undang perpajakan yang diikuti oleh Peraturan Pemerintah, Keputusan Presiden, Keputusan Menteri Keuangan, Keputusan Dirjen Pajak. Dengan banyaknya kebijakan tersebut, membuka celah bagi wajib pajak untuk menganalisis kesempatan guna perencanaan pajak yang baik.

D.    Pembahasan

1.      Kebijakan Pajak

Menurut kamus bahasa Indonesia, kebijakan adalah rangkaian konsep dan asas yg menjadi garis besar dan dasar rencana dalam pelaksanaan suatu pekerjaan, kepemimpinan, dan cara bertindak (tata pemerintahan, organisasi, dsb); pernyataan cita-cita, tujuan, prinsip, atau maksud sbg garis pedoman untuk manajemen dalam usaha mencapai sasaran; garis haluan.

Menurut pendapat Ray M. Sommerfeld yang dikutip R.Mansury bahwa pengertian pajak adalah pengalihan sumber daya dari sektor swasta kepada sektor publik (Negara), karena penduduk yang bersangkutan mempunyai kemampuan secara ekonomis yang didasarkan atas peraturan perundang-undangan tanpa mendapat imbalan yang langsung ditunjuk dalam rangka memenuhi tujuan ekonomi sosial negaranya. Jadi tujuan pemungutan pajak adalah merupakan tujuan sosial dan ekonomi suatu bangsa yang ingin dicapai melalui pengeluaran publik, yang tercermin dalam Anggaran Pendapatan dan Belanja Negara (APBN).

Menurut R. Mansury, tujuan kebijakan perpajakan adalah sama dengan kebijakan publik pada umumnya, yaitu mempunyai tujuan pokok :

1). Untuk peningkatan kesejahteraan dan kemakmuran,

2). Distribusi penghasilan yang lebih adil, dan

3). Stabilitas.

2.      Pelaksanaan Pajak di Indonesia

Krisis yang terjadi pada beberapa negara Eropa memiliki potensi untuk mempengaruhi penerimaan pajak tahun 2012 di Indonesia. Dampak krisis tersebut sudah mulai terasa dengan adanya penurunan ekspor-impor. Penurunan ekspor-impor akan berdampak pada turunnya penerimaan pajak terutama sektor Pajak Penghasilan (PPh) Impor dan Pajak Pertambahan Nilai (PPN) Impor.

Penerimaan pajak semester I-2012 mencapai Rp 387,6 trilyun atau sekitar 45 persen dari target tahun 2012. Capaian tersebut sudah cukup baik mengingat kondisi perekonomian global yang tidak menentu. Untuk itu, pada semester II-2012, Direktorat Jenderal (Ditjen) Pajak akan menggenjot semua sektor guna mencapai target penerimaan pajak yang sudah ditentukan dalam APBN-P 2012 sebesar Rp 885,02 trilyun. Selama ini tren penerimaan pajak pada semester II biasanya lebih tinggi dibandingkan realisasinya pada semester I. Namun demikian untuk tahun 2012, masih harus mewaspadai keadaan ekonomi yang masih belum pulih dari krisis ekonomi global.

3.      Kebijakan Pajak Pemerintah Indonesia

            Kemungkinan terjadinya perlambatan perekonomian Indonesia terkait krisis global di semester II-2012 harus diwaspadai. Oleh karena itu Ditjen Pajak mengambil beberapa langkah pengamanan penerimaan pajak seperti perbaikan sistem PPN, perbaikan sistem teknologi informasi untuk pengawasan terhadap Wajib Pajak serta melakukan sensus pajak untuk menggali potensi penerimaan pajak yang lebih besar lagi. 

a.       Registrasi Ulang PKP

Tahapan awal dari perbaikan sistem PPN adalah Ditjen Pajak melaksanakan registrasi ulang pada Pengusaha Kena Pajak (PKP) yang dimulai sejak Februari sampai dengan 31 Agustus 2012. Ditjen Pajak merencanakan akan mencabut sekitar 300.000 PKP yang berpotensi menyelewengkan faktur pajak. Selama ini status PKP rawan disalahgunakan oleh pengusaha dengan menerbitkan faktur pajak fiktif. Dengan langkah ini diharapkan dapat mencegah kebocoran penerimaan PPN. Sejauh ini, Ditjen Pajak telah mencabut sekitar 21.805 perusahaan yang memiliki status PKP. Perusahaan-perusahaan tersebut dicabut status PKP-nya karena selama ini berstatus non-efektif dalam melaporkan pajaknya. 

b.      Sensus Pajak Nasional

Sensus Pajak Nasional adalah proses pengumpulan data Wajib Pajak untuk penggalian potensi perpajakan. SPN dilaksanakan karena sampai saat ini masih sangat banyak orang pribadi dan perusahaan di Indonesia yang belum melaksanakan kewajiban perpajakannya. Sensus pajak akan mendata para Wajib Pajak atau objek pajak yang berada di sentra bisnis, high rise building, perumahan dan ditambah dengan objek pajak potensial. Tahun 2012, SPN dilaksanakan mulai 1 Mei 2012 hingga 31 oktober 2012. Ditjen Pajak menargetkan 2 juta Wajib Pajak bisa terdata dalam sensus pajak tahun ini atau meningkat dari target 2011 yaitu sebesar 900 ribu Wajib Pajak.

c.       Kebijakan Lainnya

Selain kebijakan-kebijakan perpajakan yang ditujukan untuk mendongkrak penerimaan pajak, Pemerintah juga membuat kebijakan-kebijakan perpajakan yang memberikan keringanan perpajakan bagi masyarakat. Kebijakan itu antara lain rencana kenaikan Penghasilan Tidak Kena Pajak (PTKP), penetapan sumbangan umat Hindu sebagai pengurang pajak, dan pembebasan PPN untuk rumah murah.

Pemerintah di tahun 2012 merencanakan kenaikan PTKP dari Rp 15,8 juta menjadi Rp 24 juta per tahun. Dengan kata lain, masyarakat penghasilan hingga Rp 2 juta per bulan tidak akan dipungut pajak. Kenaikan PTKP ini diharapkan akan membantu meringankan beban masyarakat yang berpenghasilan rendah. Kenaikan PTKP juga diharapkan dalam jangka panjang akan meningkatkan penerimaan pajak. Hal ini karena peningkatan PTKP itu akan memberikan insentif bagi masyarakat kecil, baik untuk pengembangan usaha baru, maupun ke arah konsumsi.

Pada bulan Juni 2012, Pemerintah telah menetapkan sumbangan wajib umat Hindu yang disumbangkan lewat Badan Dharma Dana Nasional Yayasan Adikara Dharma Parisad (BDDN YADP) dapat dikurangkan dari penghasilan bruto. Dengan begitu, sumbangan tersebut dapat menjadi pengurang penghasilan kena pajak. Sebelumnya pada tahun 2011, Pemerintah juga telah menetapkan 20 Badan/Lembaga penerima zakat dan sumbangan keagamaan yang sifatnya wajib yang dapat dikurangkan dari penghasilan bruto.

Pemerintah juga merencanakan membebaskan pengenaan PPN untuk rumah murah senilai Rp 90 juta sampai Rp 145 juta. Untuk harga rumah Rp 90 juta berlaku untuk rumah di Jabodetabek termasuk daerah lainnya dan rumah Rp 145 juta khusus di Papua. Dengan kebijakan ini diharapkan membantu masyarakat kelas bawah yang akan membeli rumah murah.

E.     Kesimpulan

Kebijakan pajak adalah tindakan bebas pemerintah dalam mengambil keputusan bilamana terjadi masalah yang tidak atau belum diatur dalam peraturan sebelumnya. Kebijakan pajak yang dilakukan pemerintah Indonesia saat ini meliputi, Registrasi Ulang PKP guna perbaikan sistem PPN, melakukan sensus pajak nasional dengan mengumpulan data Wajib Pajak untuk penggalian potensi perpajakan yang lebih besar lagi, dan kebijakan pajak lainnya seperti rencana kenaikan Penghasilan Tidak Kena Pajak (PTKP), penetapan sumbangan umat Hindu sebagai pengurang pajak, dan pembebasan PPN untuk rumah murah.

F.      Solusi

·         Harus ada pemimpin yang bisa memberikan keputusan tepat dalam melakukan reformasi regulasi.

·         Kumpulkan pajak sebanyak-banyaknya, lalu berikan hasilnya bagi masyarakat miskin. Jangan ada peluang untuk semakin memiskinkan masyarakat.

Daftar Pustaka

Devano, Sony SE., M.Ak., Ak dan Siti Kurnia Rahayu, S.E.,Ak. 2006. PERPAJAKAN konsep teori dan isu. Jakarta: Kencana.

Mardiasmo, Prof., Dr., MBA., Ak. 2006. Perpajakan edisi revisi 2006. Yogyakarta: C.V  ANDI OffSET.

______________. Perpajakan edisi revisi 2009. Yogyakarta: C.V ANDI.

Yani, Ahmad, SH., M.M., Ak. 2002. Hubungan keuangan antara pemerintah pusat dan daerah di Indonesia. Jakarta: PT Raja Grafindo Persada.

Marsyahrul, Tony. 2005. Pengantar Perpajakan. Jakarta: PT Grasindo.

Ampa, Andi. 2011. Implementasi Tax Planning. Makasar: Universitas Hasanuddin.

http://smail-tcom.blogspot.com/2009/09/kebijakan-perpajakan-tax-policy.html

Tempo.com edisi 28 September 2012

Satia Angga Kusumah is my beloved love :*
Aku sayang dia tapi aku ga mau pacaran lagi kaya dulu.. bingunglah (~.~)

lirik lagu cakra-harus terpisah

Spesial for Satia

Cakra – Harus Terpisah

Sendiri ..

sendiri ku diam dan merenungkan

merenungkan  jalan yg kan membawaku pergi

pergi tuk menjauh

menjauh dari mu

darimu yg mulai berhenti

berhenti mencoba

mencoba bertahan

bertahan untuk terus bersamaku

 ku berlari kau terdiam

Ku menangis kau tersenyum

 ku berduka kau bahagia

kupergi kau kmbali 

 ku coba  meraih mimpi kau coba tuk hentikan mimpi

memang kita takan menyatu

Bayangkan ..

bayangkanku hilang

hilangtak kembali

kembali utuk memprtanyakan lagi cinta

cintamu yang mungkin tak berarti

berarti untukku rindukan

Ku berlari kau terdiam

Ku menangis kau tersenyum

 ku berduka kau bahagia

kupergi kau kmbali 

 ku coba tuk meraih mimpi kau coba tuk hentikan mimpi

memang kita takan menyatu

Kini harusnya kita coba saling melupakan

 lupakan kita  pernah bersama

it's me

“IT’S MY LIFE”

Aku adalah anak dari 4 bersudara yang berekonomi pas-pasan. Aku dilahirkan tepat pada ultah TNI, dan aku berharap hidupku bisa berguna bagi bangsa, Negara serta agamaku. Perjalanan hidupku yang penuh liku ini memberi banyak pelajaran untuk setiap langkahku ke depan.

Ketika aku menginjak masa belajar di Taman Kanak-Kanak Sejahtera yang jaraknya lumayan dekat dengan rumah, aku ngerasa sedikit tersingkir diantara teman-teman yang lain karena aku yang lebih pendiam dari teman-teman yang lain.

Dari situlah aku bangkit dan ingin seperti teman-teman lain yang punya banyak teman. Sejak Sekolah Dasarlah aku mulai berani menggali bakatku dalam bidang akademik, dan saat akhir masa sekolah dasar itulah aku mulai pacaran..#huh masih kecil ko udah pacaran..

Sekolah Dasarku memang sekolah paling elit dibanding sekolah dasar saudara-saudaraku yang lain. Tapi tak seelit Sekolah Menengah Pertamaku. Di sekolah menengah pertama ini aku lebih giat mengejar prestasi di akademik, meski tak sehebat sahabat-sahabatku yang lain yang punya kesempatan untuk mewakili sekolah dalam olimpiade.

Keadaan terbalik lagi ketika aku masuk jenjang sekolah menengah atas. Ketika itu aku masuk sekolah yang bisa dibilang paling elit di kota Banjar. Di situ akupun lebih banyak mendapat pelajaran dan pengalaman hidup apalagi kata orang-orang  “saat-saat SMA itu adalah yang paling indah” itu bener banget. Saat itu aku menjadi orang paling beruntung bisa bersekolah di sana meskipun banyak yang pro dan kontra dengan program sekolahku yang RSBI. Masa SMA yang sangat indah begitu aku rasakan, dari mulai punya pacar yang begitu aku cintai yang Alhamdulillah dia yang baik padaku memberi banyak pelajaran padaku. Dan di saat SMA pulalah aku mulai belajar membuat pameran seni rupa, belajar membuat film , dan belajar membuat lagu dan rekaman juga. Selain itu, aku juga pernah jalan-jalan ke pangandaran dan Jakarta waktu studytour yang semuanya aku lewati masih dengan pacarku itu. 3 tahun di SMA seumur dengan hubunganku dengan pacarku itu. Aku yang tadinya begitu takut ditinggal dia kuliah jauh malah sebaliknya, sekarang aku yang malah ninggalin dia jauh.

Ketika aku kuliah, aku tak yakin bakal terus sama dia dengan keadaan yang berubah ini. Faktor orangtua yang paling sulit kita lewati hingga akhirnya hubungan kita benar-benar harus berakhir. Mungkin ini akhir cerita cinta aku dan dia yang awalnya kita udah saling yakin buat seriusan namun takdir berkata lain. Kini dia tlah memilih wanita lain untuk kebahagiaannya dan aku yang masih mencari sosok pemimpinku yang sholeh dan dapat membimbingku.

Satu tahun aku jauh dari dia, kini aku disatukan di kota yang sama. Entah apa yang  harus aku lakukan. Aku galau padahal aku ga ingin galau seperti ini... Yaa Alloh beri aku petunjuk dan keyakinan apa yang harus aku lakukan????

Memang dulu aku yang nyuruh dia punya pacar biar dia lupa sama aku..tapi sekarang saat dia udah punya cewe dan aku mencari tau perkembangan hubungannya...TIDAAAAAK...GA RELA atau BELUM RELA aku ga tau...

Sebisa mungkin aku slalu berusaha buat ngerelain semuanya tapi apa daya..aku tak ingin menjadikan dia musuh tapi aku juga ga bisa kalo harus baik-baik sama dia sementara dia punya pacar (T_T)

Apa yang aku inginkan juga aku ga ngerti apa... yang jelas aku ga rela dan belum rela liat dia sama cewe lain, tapi kalo untuk dia balik ke aku juga aku ga yakin dan ga mau. Karena hubungan kita terhalang oleh orangtua dan aku slalu berfikir pacaran dengan dia itu adalah zaman kebodohanku.

Entah harus gimana biar aku bener-bener bisa ngerelain dia..???

3tahun bukan waktu yang sebentar..Tawa, tangis, sedih, bahagia, panas, hujan, siang, malam, kita lewati. Apalagi kedekatan aku dengan mamahnya yang ga bisa terlepas gitu aja. Sulit bahkan lebih sulit dari Ujian Matematika.

Tahun ini begitu beratku lalui, yaa semenjak aku lulus SMA, sejak itupula aku berpisah dengan banyak teman-temanku. Dari mulai gilang yang pindah ke Bekasi, Delima yang pindah ke Garut dan Rini yang pindah ke Jakarta. Entah kapan kita bisa ketemu lagi kawan...?? Aku kangen kalian semua...kini hanya tinggal Desi, Deti, Tresa, Yuli yang ada dan ga boleh ninggalin aku lagi. Tanpa mereka aku tak berarti sahabat <3

Inginku teriakan semua beban yang ada di benakku, semua kegelisahanku, kegalauanku, dan kekesalanku ini...agar semuanya dapat kembali padaku dan ga akan pernah ada lagi yang meninggalkanku.

Sulit...begitu sulit ku lewati tapi aku harus terus melangkah. 100 impianku tlah menungguku di gerbang kesuksesan.

This Is My Life

Assalamualaikum...
Kenalin nama : Okte Dwi Ulfah, tempat tanggal lahir : di perbatasan jabar-jateng pas TNI lagi ultah, sekarang umurku udah mau kepala 2 nih..#udah tua juga tetep unyu-unyu..

Aku terlahir dari keluarga yang biasa-biasa aja, sederhana tapi alhamdulillah barokah. Aku anak ke 2 dari 4 bersaudara.

who strawberry shortcake

Strawberry Shortcake

From Wikipedia, the free encyclopedia

Jump to: navigation, search

This article is about the American Greetings character and franchise. For other uses, see Strawberry shortcake (disambiguation).

Strawberry Shortcake
An original Strawberry Shortcake poster

Strawberry Shortcake is a licensed character owned by American Greetings, originally used in greeting cards and expanded to include dolls, posters, and other products. The Strawberry Shortcake properties also include a toy line of the character's friends and pets.

History

The original design of Strawberry Shortcake and her cat, Custard was done in 1977 by Muriel Fahrion during her time as a greeting card illustrator at American Greetings' Juvenile & Humorous card department.^[1] After the idea was presented to Bernie Loomis of General Mills and became a licensing entity,^{[citation needed]} Fahrion designed a subsequent the 32 characters for Those Characters From Cleveland (American Greetings' toy & licensing design division).^[1]
Cindy Mayer Patton and Janet Jones designed the other later characters of the classic Strawberry Shortcake line. Lynn Edwards was the editor of the line and developed the personality profiles and the story line and philosophy. The first doll was a rag doll designed by Muriel Fahrion and created by Susan Trentel, Fahrion's sister.

The Strawberry Shortcake line of characters each had their own fruit or dessert-themed name with clothing to match, and they each had a dessert- or fruit-named pet. Like the Strawberry Shortcake doll, all the other characters' dolls had hair scented to match their dessert theme. The characters lived and played in a magical world known as Strawberryland.
During the 1980s, Strawberry Shortcake became a huge fad for young girls throughout the United States. At the time, there were many related products, such as sticker albums, clothing, a video game by Parker Bros. entitled Strawberry Shortcake Musical Match-Ups for the Atari 2600 [1], and numerous other products. Several TV specials were made featuring the characters, one each year between 1980 and 1985, when the fad had waned. Kenner produced no new dolls or toys thereafter.
In 1991, THQ tried reviving the franchise by producing an updated line of Strawberry Shortcake dolls. Strawberry and five of her classic friends each got a makeover with new clothes, hair, and eyes. However, the line enjoyed at best a modest success, lasting just the one year.
In 2002, the franchise was revived again, this time with a revamped look by a different designer. Many strong licensing deals were made. A television series with new DVD and VHS (and in certain markets [particularly in Asia], Video CD) releases was made, with soundtracks for the episodes being put out on CDs at certain intervals. DiC Entertainment was granted rights in producing the TV series, who sub-licensed the production of videos, DVDs and Video CDs of the series to 20th Century Fox Home Videos (who subsequently licenses the production of the video outside the US to various other licensees). Bandai (along with KellyToy) was granted the rights to manufacturing the dolls and toys. For the first time in almost two decades, new videogames were launched, produced by The Game Factory for the Nintendo Game Boy Advance and Nintendo DS. Educational CD-ROMs for the PC were also produced.
In 2006, Playmates Toys picked up the rights to make Strawberry Shortcake figures. The line is named "A World of Friends". The doll Frosty Puff was new to this line, but, although a good deal of shuffling and re-distribution was made concerning the pets of the re-launched characters, very few of the new dolls were actually merchandised with pets. A full-length feature film, Strawberry Shortcake: The Sweet Dreams Movie, premiered in 2006 and released to videos in February 2007.
The Playmates' line was received with mixed reactions (see Criticisms section below) from the series' fans. However, overall reaction towards Playmates' line was negative. As a result, Playmates Toys lost the rights to Hasbro, who will be putting out new toys beginning fall 2009, after American Greetings reboots the franchise again.^[2]

1980s

Friends

Main article: List of 1980s Strawberry Shortcake characters

There is a bit of "wiggle room" in a few cases, between the introduction of a character, and their release as a toy. For instance, Raspberry Tart (the character) was introduced in 1980, with the first Strawberry Shortcake TV Special, alongside Huckleberry Pie, Apple Dumplin', etc., but was not released as a Doll until the next year. The same is true of Strawberry Shortcake's nemesis, The Peculiar Purple Pie Man. Plum Puddin' also debuted in 1980, but would not get a doll until 1984, by which time the character had switched genders, and was now a girl. Moreover, with the exception of Apple Dumplin', Apricot, and The Purple Pie Man, none of the other characters would come packaged with pets (nor would most of them even be known to have pets) until the 1982 releases, when all the earlier-released characters were re-issued with their animal friends. A couple of the characters weren't produced as dolls at all, namely T.N. Honey, Raisin Cane, and Baby Needs-a-Name, who was only made as a larger-sized "Blow-Kiss" baby doll. Raisin Cane was introduced as the niece of villainess Sour Grapes in Issue #1 of Star Comics' (an imprint of Marvel Comics) short-lived Strawberry Shortcake Comic Book, and, as far as is known, was never considered for any kind of commercial merchandising.

1980s toys

• Berry Bake Shoppe
• Snail Cart (with Escargot The Snail)
• Carrousel
• Berry-Shaped Carry Case
• Flitter-Bit the Butterfly
• Garden House (Gazebo)
• Big Berry Trolley

• Berry Merry Worm (Philbert Wormly III)
• Berry Happy Home
• Maple Stirrup and the Oatsmobile

1980s television specials

Main article: Strawberry Shortcake (80s Annual Specials)

From 1980 through 1985, annual specials featuring Strawberry Shortcake were produced. Like many other cartoons produced in the 1980s that were based on characters from toy lines, they were produced primarily to sell toys.
The 1980 and 1982 specials were animated by Murakami-Wolf-Swenson and Toei Doga, while the 1983 special through the final special 1985 were animated by Nelvana, The 1981 special was a unique case, animated by Perpetual Motion Pictures of New York.

2003 relaunch

A 2003 Strawberry Shortcake poster called "Berry Best Friends" featuring Strawberry with Angel Cake (left) and Ginger Snap (right)

Characters with their pets and homes

Main article: List of 2003 Strawberry Shortcake characters

Main article: List of Strawberry Shortcake villains

A little revamping took place at the characters' relaunch. Both Pupcake and Custard now belong to Strawberry Shortcake. In Pupcake's place, a new pet, Shoofly Frog, was introduced as Huckleberry Pie's pet, and Apple Dumplin' was relaunched as Strawberry Shortcake's sister. Also, Strawberryland is now divided into "districts" like Cakewalk, Orange Blossom Acres, Huckleberry Briar and Cookie Corners.

Strawberryland Fillies

Main article: List of Animal Characters in the 2003 Strawberry Shortcake universe#fillies

The 2003 revival of the franchise introduced fillies to the franchise. Each of the fillies are tied down to a character, with the main filly, Honey Pie Pony, being the only one able to talk and have a pet. However, when Playmates took over the dolls rights from Bandai, they decided to scrap the existing fillies and introduce new ones. However, the removal has not spread beyond the scope of the toy line.

2003 TV series

Main article: Strawberry Shortcake (2003 TV series)

In 2003, the Strawberry Shortcake franchise was revived, and with it, a Strawberry Shortcake TV series was finally produced, 19 years after the last special. The series reflected the changes in the direction of the franchise, and has the primary focus on being an educational program.
The series is produced by DiC Entertainment and 20th Century Fox.

Theatrically released feature film

Main article: Strawberry Shortcake: The Sweet Dreams Movie

In October 2006, the first Strawberry Shortcake film, The Sweet Dreams Movie, was released in select cities by Kidtoon Films. The Peculiar Purple Pie-Man of Porcupine Peak and Sour Grapes, which were notably absent from the TV series, are re-introduced in the movie. However, Sour Grapes is re-introduced as Purple Pieman's sister in materials related to the Sweet Dreams Movie. The movie was released on DVD on February 6, 2007, and has also been aired on networks and released on DVD and VideoCDs worldwide.

Soundtracks

Main article: List of Strawberry Shortcake CDs

To date, 8 CDs have been released by Koch records since the franchise's revival in 2003. These CDs are soundtrack CDs containing music from the TV series and DVDs, as well as one for the movie. Additionally, a CD was released along with a piano book.

2009 relaunch

Main article: List of 2009 Strawberry Shortcake characters

In June 2008, American Greetings announced that Hasbro has won the license from Playmates, and with it they will relaunch the series again. The extensive relaunch involves numerous large redesigns and a reboot of the franchise's universe. The relaunch began in Summer 2009 (originally planned for Fall 2009, but pushed forward in a recent announcement), with the release of a CGI movie, The Sky's the Limit, with Anna Cummer voicing Strawberry Shortcake. This will be followed by a 26 episode TV series. However, the announcement has gained some criticism (see Criticisms section below).
Merchandise of the 2009 relaunch began appearing in mid-2009.
As of December 2009, the main 6 characters of the show are Strawberry Shortcake, Lemon Meringue, Orange Blossom, Raspberry Torte, Plum Pudding and Blueberry Muffin. Recently, a 7th girl was added: Cherry Jam.
According to American Greetings, the 2003 franchise' run will end in spring 2009 where toys are concerned, but DVDs containing the older designs will continue to be released until late 2010/early 2011.

Video games

Main article: List of Strawberry Shortcake video games

The first Strawberry Shortcake videogame was produced in 1983. It was designed for children, and thus the software was kept as simple as possible, with very simple graphics and sounds (the abilities of the Atari 2600 console were very limited). No further games based upon the franchise were produced until 20 years later, in 2003, with Strawberry Shortcake: Amazing Cookie Party, for the PC. Since then, games have been published for the Nintendo DS and Game Boy Advance, Sony PlayStation 2, PCs and Apple Macintoshes, and even a standalone game console based on Konami's Dance Dance Revolution franchise.

Criticisms

 

General inconsistencies

Over time, several characters' names and relationships were changed. Raspberry Tart's name was changed to Raspberry Torte, for instance, and Pupcake became Strawberry's pet instead of Huck's.^[3]

Playmates' acquisition of the licenses

In 2006, Bandai lost the rights of the franchise to Playmates. Upon acquiring the license, Playmates started making changes to the directions of the franchise.
Availability - Fans have noticed that since Playmates' acquisition of license to the franchise, merchandise has become scarce, especially in regions outside North America.
Scents - Playmates' introduction of the 2006 toy line is very loose with the linked scents that have been traditional in this franchise. Examples include cherry used for Crepes Suzette and Grape used for Tea Blossom.
Fillies/Ponies - In early 2007, Playmates introduced three new ponies, but these are different from the previous Strawberryland Fillies. The ponies belong to Strawberry Shortcake, Angel Cake, and Crepes Suzette, and are aligned with the Berries to Blossoms doll line. The Honey Pie Pony and Milkshake names are not used and neither pony looks like the fillies previously linked to Strawberry and Angel. The new ponies are not given names of their own.

The TV show and the movie

There is a continuity error between Meet Strawberry Shortcake and Here Comes Pupcake, with the former indicating that Strawberry Shortcake had not met the other residents of Strawberryland when she already had Pupcake for a while, while the latter indicates that she has known the other residents of Strawberryland even before she acquired Pupcake.^[4]
Also, the versions of the first four episodes broadcast on North American TV were edited down to 22 minutes in length. This resulted in the removal of certain subplots and songs from the broadcast edition of these episodes. This edited version was also used in the Game Boy Advance Video release of the episodes. However, the DVD and VHS releases contain the original 44-minute versions of the episodes. In other markets these first four episodes were aired as two-parters, adding an extra four episodes to the episode count.^[5]
Some episodes were also released under different names in different regions. For example, "A Trip to Pearis, France" was released under the title "The Friendship Club" on Disney Channel Asia and on Video CDs and DVDs released in Asia. This was repeated for "The Great Friendship Festival", "Dancing in Disguise", and "Meet Apricot", which was released as "A Festival of Friends", "Everybody Dance" and "Let's Dance" respectively in the Asian region.^[6]

2003 episodes Series 4 changes

With the transition to the new design for Series 4 of the show beginning in 2008 with Big Country Fun, new criticisms arose about various aspects and changes made upon transition from 2003 Season 1-3 to 2003 Series 4.
American Greetings' design team changed Blueberry Muffin's hair color from blue to brown for the 2000s series, but reinstated her blue hair in phases beginning in 2006 (starting with the Playmates dolls, followed by books, and finally on to various media in 2008).
Also, beginning with It Takes Talent and Playing to Beat the Band, the characters now have an "all new look" which is more consistent with the current official artwork and toyline.
The continuity of "Everybody Dance aka Dancin' In Disguise" in "Let's Dance" was discarded in Big Country Fun as Sour Grapes will be reverted back into a villain.^[7]
Finally, there recently arose reports (as of February 2008) that Honey Pie and the other fillies have been scrapped and will no longer be featured in the fourth season of the 2000s TV series, probably a move to synchronize the show with the Playmates dolls (which does not associate Honey Pie or any of the current fillies with the dolls or franchise, but instead a new generic, nameless set of fillies).

The 2009 Relaunch

Ever since June 2008, Hasbro has been named the new Master Toy Licensee for Strawberry Shortcake. Credible sources state that American Greetings plans to end the current franchise in Spring 2009, and wait six months before relaunching the series in Fall 2009. However, it has plans to stretch the current DVD releases until late 2010/early 2011, allowing the current DVD franchise to run along DVDs featuring the new redesigned characters (a similar tactic is also currently being employed by American Greetings to market Care Bears DVDs containing the older Nelvana/DiC animation series).
Undergoing another continuity reboot, the 2009 Hasbro-era Strawberry Shortcake re-visits some elements of the classic '80s/'90s lines, but combine them in all-new ways for the 21st century. The cast list has been streamlined to include Strawberry Shortcake, Strawberry's cat Custard, and her friends Blueberry Muffin, Raspberry Torte, Plum Pudding, Orange Blossom and Lemon Meringue, all characters from the themes first two years. The girls have been reduced in size (again evoking an '80s sensibility in regard to scale) to the point where they can ride on the back of a bluebird, and balance on the tops of daisies. Instead of Strawberryland, the girls live and work in Berry Bitty City, a tiny village located in a berry patch, where they are aided in their daily tasks by helpful little beings called Berrykins (which bear no resemblance to the mid-'80s Berrykins).

Controversy

American McGee's Strawberry Shortcake

In 2003, webcomic Penny Arcade posted an "advertisement" for an imaginary computer game, American McGee's Strawberry Shortcake, in reference to American McGee's Alice - a twisted and violent take on Lewis Carroll's works. American Greetings took offense to the parody and issued a cease-and-desist letter, to which the authors begrudgingly complied^[8] - but not without making their indignation very clear.^[9]
Some argue that Penny Arcade's case was not covered under the fair use doctrine because the use of the characters in this case was for satire;^[10] they claim that fair use only protects the unauthorized use of copyrighted characters in parodies of the original material, and that satire and parody are totally different concepts. Others, however, take the view that parody and satire are equally protected by law.^[11]
Ironically, Penny Arcade did not intend to offend American Greetings in the comic, but instead intended to mock American McGee and Mcfarlane Toys, who collaborated to create a toy line based on a twisted version of The Wonderful Wizard of Oz. The poster also mocked American McGee's game, American McGee's Alice, a game with a dark and twisted take on Lewis Carroll's books, Alice In Wonderland and Through the Looking Glass.
Various other TV shows, including Drawn Together,^[12] Robot Chicken,^[13][14][15] and South Park^[16] have since also parodied or satirized Strawberry Shortcake in various ways but at this time have met no reported retaliation from American Greetings.

Cookie Jar's acquisition

On June 20, 2008, Cookie Jar Entertainment announced its intention to merge with DiC Entertainment,^[17] who holds the rights to the Strawberry Shortcake animated series. The merger was completed on July 23, 2008.^[18] On the same day as the finalization of the merger, Cookie Jar Entertainment announced further intentions to acquire the Strawberry Shortcake and Care Bears franchise from American Greetings itself.^[19] The deal was expected to finalize on September 30, 2008. However, up until April 2009, there was no further word on the status of the acquisition.
In March 2009, it was announced that Cookie Jar delayed the acquisition back in December 2008 due to difficulty in financing the acquisition. It was also revealed that Cookie Jar offered US$195 million for the franchise. And due to the situation, American Greetings has put the franchise back on sale. It was also announced that a French company called MoonScoop has expressed interest and offered US$95 million for the franchise, US$100 million less than what was offered by Cookie Jar. Cookie Jar has announced intentions to compete against MoonScoop's bid, however. Cookie Jar had until end of April 2009 to counter MoonScoop's bid.^[20].
This has led to various currently ongoing lawsuits between Cookie Jar, American Grreetings and MoonScoop. However, MoonScoop is given ownership of the franchise while the lawsuits proceed.