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"The phenomena about grants came up when Corruption Eradication Commission published the wealth of the state executives. Some asked the origin of the grants while others considered it as a tax object. The question about the origin of the grants has to do with the program for the eradication of corruption, collusion and nepotism being undertaken by the government. The matter of the grant as a tax object is connected with lndonesia's present grave financial conditions. This topic represents the author?s desire to tind out the possibility of grant being considered as a tax object in the publication of the wealth of our government executives in the report of the Corruption Eradication Commission. This commission can confirm that the grant came from a source outside the family?s first generation blood relatives in a straight line. Accordingly the grant becomes a tax object and significant revenue for the government.The main problem is how to overcome the difficulties in applying a tax on the personal income derived from a grant as a tax object. The survey was undertaken using a qualitative method and a descriptive analysis approach for the data obtained by the author in interviewing the Corruption Eradication Commission, Indonesian Corruption Watch, Directorate of Income Tax and Directorate for Tax investigation and Collection, and making an analysis of the obtained data.As regards the earnings from grants, in the interest of taxation, it should not be necessary to indicate any differences in the source of the earnings and how the grants are used. In civil Law grants means a commitment whereby the grantor, while alive, freely and irrevocably assigns a property to be used by the grantee accepting the grant. in Islamic law, hibah or grant means a kind of agreement to transfer someones property to another while still alive without expecting to receive anything whatsoever in change for the grant. Legally, the grant must be made between living people and carried out under a notarial deed to be valid. A grant is only exempted from income tax when it is real pure grant as usually required, if not, the govemment may apply an income tax under the prevailing rules.For taxation, grants are subject to Act number 17 of 2000, which states that, both, the grantee and the grantor or anyone can be taxed, where a grant improves a person's financial condition (article 4 paragraph 1) of income tax act, but there is an exception for grants. Grants are classified as non-taxable and taxable grants. Grants are exempted from tax when assigned to family members under a straight blood relationship (article 4 paragraph 3 sub a, 2"°, income tax act). However, when the grants is received from another party, the grant is subject to tax for the receiving party and the presenting party. The presenting party must pay an income tax for the transfer of the grant (article 4 paragraph 1, sub-d, 4 of the income tax act), because it is considered as a capital gain where the values of the grant being assigned is higher than its value when formerly obtained. When the grant is a piece of land or a building, the giver of the grant under the article 4 paragraph 2 of the income tax act must pa a 5% income tax, whereas the taxis applied in conformity with Govemment Ordinance number 48 of 1994 dated December 27, 1994 on tax payment for income from landed property, as lastly amended by Govemrnent Ordinance number 79 of 1999 and Directorate General of Tax circular letter No.SE-04/PJ-33/1996 dated August 26, 1996. When the taxpayer providing the grant has not yet fultilled his liabilities, the Directorate General of Tax may apply article 4 paragraphs 1 sub-p of the income tax act. When it is afterwards known that there is a capital gain from the last 10 not charged with a tax the capital gain must be charged with tax when such is detected.The conclusion is that tax payment must be demanded in the case of grant assigned to a person not being blood relative in the straight line, and if the tax is not paid such can be considered as a fiscal crime, the grant can be listed in the annual tax bull sent to the person and this can be checked by the tax office. The notarial deed for a grant can show whether the grantor initially owned the granted object. The Corruption Eradication Commission should sue the government executive before the Court for the receiving a grant without reporting it as an additional income for which tax must be paid, and showing the related documents as evidence. lt is also desired that the Directorate General of Tax also attend corruption cases before the court connected with grants that are legally exempted from tax."

"Pengembangan koleksi perlu dilakukan setiap perpustakaan untuk dapat menyediakan kebutuhan informasi yang tepat guna bagi pengguna yang dilayani perpustakaan. Penelitian ini bertujuan untuk menggambarkan kegiatan pengembangan koleksi di Perpustakaan KPK. Sebagai sarana yang menunjang misi lembaga induk yakni KPK, Perpustakaan KPK bertanggung jawab untuk menyediakan bahan bacaan yang dapat menumbuhkan sikap antikorupsi pada masyarakat. Penelitian ini adalah penelitian yang bersifat kualitatif. Pengumpulan data untuk penelitian ini dilakukan dengan menggunakan wawancara yang dilakukan pada pertenghan Maret 2023 sampai akhir April 2023. Temuan yang diperoleh dalam penelitian ini adalah praktik pengembangan koleksi di Perpustakaan KPK dilakukan dengan mengacu pada hasil rapat dari kepala bagian pelayanan informasi dan kebijakan publik (PIKP) dengan tim literasi. Alat seleksi yang digunakan dalam pemilihan bahan pustaka adalah katalog online Perpustakaan KPK. Keputusan untuk melakukan seleksi bahan pustaka dilakukan oleh pustakawan dari tim literasi. Pengadaan bahan pustaka dilakukan dengan cara pembelian dan hibah, kegiatan pembelian koleksi dilakukan secara keseluruhan oleh unit pengadaan layanan KPK. Untuk koleksi hibah sebelum masuk perpustakaaan dilakukan penjaringan di unit gratifikasi. Pengembangan koleksi di Perpustakaan KPK dilakukan berdasarkan pengetahuan pustakawan mengenai kegiatan pengembangan koleksi perpustakaan. Kesimpulan dalam penelitian ini menunjukkan bahwa kegiatan pengembangan koleksi di Perpustakaan KPK telah dilakukan meski dalam praktiknya tidak mengacu pada kebijakan pengembangan koleksi. Saran yang diperlu untuk dilakukan Perpustakaan KPK adalah dengan membuat kebijakan pengembangan koleksi secara tertulis agar dapat dijadikan acuan atau pedoman pustakawan dalam melaksanakan praktik pengembangan koleksi perpustakaan.

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Collection development is carried out by each library to be able provide appropriate information for users served by the library. This study describes collection development activities at the KPK Library. As a means to support the mission of the main institution, the KPK Library is responsible for providing reading materials that can foster an anti-corruption attitude in society. This research is qualitative. Data collection for this study was carried out using interviews conducted from mid-March 2023 to the end of April 2023. The findings obtained in this study were that practice of developing collection at the KPK Library was carried out with reference to the result of meeting of heads of information services and public policies (PIKP) with the literacy team. The selection tool used in selecting library materials is the online catalogue of the KPK Library. The librarian decides in selecting library material. The procurement of library materials is carried out by means of purchases and grants, and collection purchasing activities are carried out in its entirety by the KPK services procurement unit. For the collection of grants before entering the library, screening is carried out in the gratification unit. Collection development at the KPK Library is carried out based on librarian knowledge regarding library collection development activities. The conclusion in this study indicate that collection development at the KPK Library have been carried out even though in practice they do not refer to collection development policies. The suggestion that the KPK Library needs to make a collection development policy so that it can be used as a reference or guide for librarians in carrying out library collection development practices."

"ABSTRAKTesis ini membahas mengenai penuntutan tindak pidana pencucian uang olehJaksa Komisi Pemberantasan Korupsi (KPK). Dalam Undang-Undang Nomor : 30Tahun 2002 tentang Komisi Pemberantasan Tindak Pidana Korupsi pasal 6 hurufc disebutkan “Komisi Pemberantasan Korupsi mempunyai tugas melakukanmelakukan penyelidikan, penyidikan dan penuntutan terhadap tindak pidanakorupsi”, tidak menyebutkan tentang tindak pidana pencucian uang. Namundalam Undang-Undang Nomor : 8 Tahun 2010 tentang Pencegahan danPemberantasan Tindak Pidana Pencucian Uang pasal 74 dan 75 menyatakanbahwa penyidikan tindak pidana pencucian dilakukan oleh penyidik tindak pidanaasal. Dalam hal ini Komisi Pemberantasan Korupsi (KPK) yang mempunyaikewenangan untuk melakukan penyidikan tindak pidana korupsi, yang merupakantindak pidana asal (predicate crime) dari tindak pidana pencucian uang, apabilamenemukan bukti permulaan yang cukup terjadinya tindak pidana pencucianuang, dalam penyidikannya maka penyidikannya digabung, antara tindak pidanakorupsi dan tindak pidana pencucian uang. Demikian juga dengan penuntutannyadigabung antara tindak pidana korupsi dengan tindak pidana pencucian uang. Halini sudah terbukti dengan dilakukanya penyidikan dan penuntutan terhadapperkara atas nama terdakwa Wa Ode Nurhayati, S. Sos (anggota DPR RI) olehKomisi Pemberantasan Korupsi (KPK) serta telah diputus terbukti bersalahmelakukan tindak pidana korupsi dan tindak pidana pencucian uang oleh MajelisHakim Pengadilan Tindak Pidana Korupsi.

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ABSTRACTThis thesis discusses money laundering lawsuit by prosecutors with theCorruption Eradication Comission. Based on Law number 30 of 2002 onCorruption Eradication Comission Article 6’s letter c, money laundering is notexplicitly stipulated as the chapter says: “Corruption Eradication Comission hasthe duty to preliminarily investigate, fully investigate, and file a lawsuit on a caseof corruption”. Nevertheless, Law number 8 of 2010 on Prevention andEradication of Money Laundering Articles 74 and 75 states that the duty ofinvestigating a money laundering case fully is in the hand of the predicateprosecutor, that is, one with the Corruption Eradication Comission who is incharge of investigating fully a corruption law case which is a predicate crimefrom money laundering provided that he finds a preliminary evidence of moneylaundering. Thus, both the full investigation of a corruption case and that of amoney laundering case shall be combined; so shall the prosecution of both cases.Such has applied in the case of parliament member Wa Ode Nurhayati, S. Sos inwhich she was found guilty by the Council of Judges with the Anti-CorruptionCourt of committing both corruption and money laundering as charged by theCorruption Eradication Comission."

"Transaksi derivatif merupakan instrument penting dalam dunia usaha untuk lindung nilai resiko, dan juga dapat digunakan untuk tujuan spekulasi. Kontrak berjangka adalah jenis yang paling umum dari transaksi derivatif. Perdagangan berjangka merupakan salah satu komponen penting bagi pembangunan ekonomi. Di Indonesia saat ini, penghasilan dari transaksi perdagangan berjangka dianggap sebagai pendapatan usaha, sehingga perhitungan pajaknya harus ditambah dengan penghasilan lainnya dan dikenakan pajak dengan tarif PPh Badan sebesar 25%. Penghasilan yang diperoleh dari transaksi derivatif yang diperdagangkan di bursa seharusnya dikenakan pajak final berdasarkan UU PPh Indonesia. Penelitian ini membahas ketentuan pajak penghasilan atas penghasilan dari transaksi derivatif berupa kontrak berjangka di bursa. Tujuan dari penelitian yaitu menentukan ketentuan manakah yang paling tepat untuk diberlakukan, apakah final atau tidak final dan menganalisis ketentuan pajak yang berlaku saat ini berdasarkan asas ease of administration, dengan pertimbangan teoritis dan implementasinya. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Peneliti menyimpulkan bahwa ketentuan PPh Final lebih tepat untuk diberlakukan.

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Derivatives are essential instruments in business to hedge risk, but can also be used for speculative purposes. Futures contracts are the most common types of derivatives. Futures trading is one of important components for economic development. In Indonesia nowadays, income from futures trading is considered as a business income, so this will have to be added with other income and taxed at the 25% corporate income tax rate. Income derived from derivative transaction which traded on the exchange should be subject to final income tax based on Indonesian Income Tax Law. This study examines the income tax consequences of income derived from futures trading through the exchange.

The purpose of this study is to compare which the right tax regulation that should be applied to income from derivative transaction, final or non final and to analyze the current taxation rule about derivatives transaction against the principles of a good tax system (ease of administration), with theoritical considerations and implementations. This research is qualitative descriptive interpretive. The data were collected by means of depth interview and study some of literatures. The researcher concludes that final tax is applicable to income earned from derivative transaction."

"Korupsi tidak hanya disebabkan oleh satu faktor tetapi merupakan hasil dari interaksi banyak faktor. Praktik korupsi menimbulkan kerugian dan memperlambat proses pemulihan ekonomi di Indonesia. Pengadaan publik adalah salah satu aktivitas pemerintah yang rentan terhadap korupsi.Penelitian ini bertujuan untuk merancang model sistem dinamis yang memberikan gambaran interaksi faktor dan umpan balik yang mempengaruhi praktik korupsi di pengadaan publik serta menambahkan faktor pencegahan ke dalam model sistem dinamis baru dalam rangka pencegahan korupsi. Pengumpulan data awal dilakukan dengan menggunakan metode information retrieval & extraction berbasis web (web scrapping) serta named entity recognition (NER) yang menghasilkan basis data kasus korupsi di Indonesia sebagai dasar untuk menetukan sektor pemerintahan dengan tingkat kerentanan tinggi terhadap praktik korupsi.Model kebijakan terdiri dari skenario 1,2 dan 3 yaitu integrasi dokumen antara aplikasi SPSE dengan kemeterian/ lembaga/ direktorat, pengawasan melalui S.M.A.R.T (Self-Monitoring, Analysis, and Reporting Technology) dan mendesain hukum organisasi pengadaan proyek konstruksi yang berstruktur lebih horizontal. Dari 3 skenario kebijakan tersebut, skenario 1 integrasi dokumen antara aplikasi SPSE dengan kemeterian/ lembaga/ direktorat model terpilih menjadi solusi pengurangan korupsi di pengadaan barang/jasa proyek konstruksi. Solusi ini menghasilkan perhitungan jumlah kasus korupsi per tahun terkecil dan pemberantasan korupsi per tahun terbanyak dalam peniliain tingkat korupsi pengadaan barang/jasa proyek konstruksi di Indonesia.

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Corruption is not only caused by one factor but is the result of the interaction of many factors. Corruption practices cause losses and slow down the process of economic recovery in Indonesia. Public procurement is one of the government activities that is vulnerable to corruption.

This study aims to design a dynamic system model that provides an overview of the interaction of factors and feedback that affect corrupt practices in public procurement as well as adding prevention factors to the new dynamic system model in order to prevent corruption. Preliminary data collection is done using web-based information retrieval & extraction (web scrapping) and named entity recognition (NER) methods which produce a database of corruption cases in Indonesia as a basis for determining government sectors with high levels of vulnerability to corrupt practices.

The policy model consists of scenarios 1,2 and 3, which are integration documents between the SPSE application and the ministries / institutions / directorates, supervision through S.M.A.R.T (Self-Monitoring, Analysis, and Reporting Technology) and designing procurement projects that have a more horizontal structure. Of the 3 policy scenarios, scenario 1 documents integration between the SPSE application and the selected model / agency / directorate model is the solution in implementing corruption in the procurement of construction project goods / services. This solution results in the calculation of the number of corruption per year and the most eradication corruption per year in assessing the level of corruption in the procurement of goods / services for construction projects in Indonesia.Corruption is not only caused by one factor but is the result of the interaction of many factors. Corruption practices cause losses and slow down the process of economic recovery in Indonesia. Public procurement is one of the government activities that is vulnerable to corruption.

This study aims to design a dynamic system model that provides an overview of the interaction of factors and feedback that affect corrupt practices in public procurement as well as adding prevention factors to the new dynamic system model in order to prevent corruption. Preliminary data collection is done using web-based information retrieval & extraction (web scrapping) and named entity recognition (NER) methods which produce a database of corruption cases in Indonesia as a basis for determining government sectors with high levels of vulnerability to corrupt practices.

The policy model consists of scenarios 1,2 and 3, which are integration documents between the SPSE application and the ministries / institutions / directorates, supervision through S.M.A.R.T (Self-Monitoring, Analysis, and Reporting Technology) and designing procurement projects that have a more horizontal structure. Of the 3 policy scenarios, scenario 1 documents integration between the SPSE application and the selected model / agency / directorate model is the solution in implementing corruption in the procurement of construction project goods / services. This solution results in the calculation of the number of corruption per year and the most eradication corruption per year in assessing the level of corruption in the procurement of goods / services for construction projects in Indonesia."

"An employee stock option issued as a form of compensation. Employee stock option are mostly offered to management as part of their executive compensation package. They are also offered to lower staff. Employee stock options (ESOP) are issued as a private contract between the employer and employee. Depending on the vesting schedule and the maturity of the options, the employee may elect to exercise the options at whatever stock price was used as the strike price. At that point, the employee may sell the stock or hold on to it in the hope of further price appreciation. There are a variety of differences in the tax treatment of ESOP having to do with their use as compensation. The fact that the benefits from employee stock option are tax at different times in different countries is a difficulties. Also, same country may tax different parts of the benefits at different times. Based on this problem, the writer is attracted to make a research on the Income Tax Treatment Analysis on Employee Stock Option.The point of this analysis is to find when the income tax should be taxable on the benefit from the ESOP, clasiffy the benefit derived from the ESOP and analyze the international tax issue arising from ESOP. The research approach used is qualitative and the method used is descriptive. It means that the research purpose is to describe and analyze the Income Tax Treatment on Employee Stock Option. The analysis will focus on the tax treatment from the employee point of view. The data collected through in-depth interview between the researcher and the informant considered related to this research.After the research completed, there is three conclusions of this research. First, it is concluded that the Income Tax will be taxable when the stock acquired by the option is sold. This treatment is used based on the realization of income principle. Second, the classification of benefit from ESOP treated as employment income in total or split into employment income and capital gain. And the third, a variety of differences in the tax treatment of ESOP can caused the conflict in international taxation which make double taxation and double non taxation between countries. The double taxation and double non taxation can be minimized through the credit and exemption method provided by countries."

"Komisi Pemberantasann Korupsi (KPK) lahir sebagai anak kandung reformasi. Besarnya harapan publik kepadanya sebagai lembaga negara yang independen dalam memberantas korupsi di negeri ini, membuat para pendiri KPK mendesain lembaga ini dengan kewenangan dan UU khusus. Realita tersebut berpengaruh terhadap interaksi sosial yang terjadi di dalam proses pembuatan keputusan di lembaga dan organisasi kepegawaian Wadah Pegawai KPK. Dengan menggunakan Adaptive Structuration Theory yang diperkenalkan oleh Poole dan DeSanctis yang diadaptasi dari teori strukturasi oleh Anthony Giddens; peneliti mendapatkan interaksi sosial yang terjadi dalam proses strukturasi, yaitu bagaimana struktur diproduksi dan direproduksi dalam sebuah organisasi kepegawaian yang menjadi bagian dari sistem kelembagaan KPK. Di AST, ditekankan bahwa critical edge berada pada proses pembuatan keputusan yang memberikan kesempatan kepada seluruh anggota organisasi berpartisipasi dalam mengemukakan gagasan. Penelitian dilakukan dengan menggunakan single case study untuk menganalisis mengenai strukturasi di organisasi kepegawaian pada sebuah Lembaga Negara berbentuk Komisi dalam tatanan politik dan birokrasi pemerintahan. Pengumpulan data dilakukan dengan wawancara mendalam terhadap para agen yang berperan secara aktif di dalam interaksi sosial. Dengan potret tersebut peneliti menganalisis structural features, other sources of structure serta group’s internal system yang mempengaruhi proses interaksi sosial. Studi ini menemukan bahwa ketika agen WP-KPK berinteraksi dengan struktur dalam sistem politik dan birokrasi, mereka melakukan tindakan appropriation of structure yang menghasilkan emergent source of structure dan menggunakannya sebagai struktur tambahan pada interaksi sosial berikutnya. Proses pembuatan keputusan yang terjadi dalam interaksi sosial menunjukkan terbentuknya new social structures. Hal ini menunjukkan bahwa ketika appropriation moves yang dilakukan oleh para agen adalah untuk mewujudkan faithfulness of appropriation, maka hasil akhirnya decision outcomes yang predictable dan committed.

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The Corruption Eradication Commission (CEC) was born as the child of the reform. The high public expectations to the commission as an independent state institution in combating corruption in this country, made the founders of the KPK design this institution with special authority and law. This reality affects the social interaction that occurs in the decision-making process at the KPK's Employee Organization and staffing organizations. By using the Adaptive Structuration Theory introduced by Poole and DeSanctis which was adapted from structuration theory by Anthony Giddens; researchers get the social interaction that occurs in the structuration process, namely how the structure is produced and reproduced in a staffing organization that is part of the KPK institutional system. At AST, it is emphasized that the critical edge is in the decision-making process that provides opportunities for all members of the organization to participate in expressing ideas. The study was conducted using a single case study to analyze the structuration in the staffing organization at a State Institution in the form of a Commission in political order and government bureaucracy. Data collection is done by in-depth interviews with agents who play an active role in social interaction. With this portrait the researcher analyzes the structural features, other sources of structure and the group's internal systems that influence the process of social interaction. This study found that when WP-KPK agents interact with structures in political and bureaucratic systems, they take appropriation of structure actions that produce emergent sources of structure and use them as additional structures in subsequent social interactions. The decision making process that occurs in social interaction shows the formation of new social structures. This shows that when appropriation moves by agents are to manifest the faithfulness of appropriation, then the outcome of the decision outcomes is predictable and committed.

Keywords: Adaptive Structuration Theory, structure, agent, appropriation, employee organization"

"Perjanjian penghindaran pajak berganda (P3B) antar dua negara atau "Tax Treaty" merupakan salah satu lambang dari hubungan baik bidang politik, ekonomi dan perdagangan, serta hubungan kebudayaan antara dua negara yang bersangkutan dan melalui proses yang panjang. Tujuan utama dari P3B ialah mengeliminasi pajak berganda internasional dan membantu mengurangi dan menanggulangi penghindaran dan penyelundupan pajak. Selain itu tujuan lainnya adalah mendorong atau menarik investasi (dengan berbagai keringanan pajak), perbaikan pertukaran informasi dan pengalaman perpajakan, peningkatan pengetahuan tentang kemampuan bayar wajib pajak dsb.Tujuan penulisan tesis ini adalah menguraikan sistem perpajakan internasional antara Indonesia dengan Belanda berdasarkan atas Undang-Undang Pajak Indonesia dengan P3B Indonesia-Belanda yang baru, menguraikan ketentuan perpajakan berdasarkan tax treaties Indonesia-Belanda yang baru, yang dapat dipergunakan wajib pajak untuk membayar pajak yang Iebih ringan, menjelaskan tanggapan-tanggapan dari pengusaha Belanda atas berlakunya P313 Indonesia-Belanda yang bare serta melakukan analisa disertai perbaikan atas kelemahan dalam P3B Indonesia-Belanda yang baru. Metode penelitian yang digunakan dalam penulisan tesis ini adalah metode deskriptif analitis.Penelitian dilakukan melalui wawancara dengan pihak yang terkait dengan penyusunan P3B, pejabat dan petugas pajak, beberapa konsultan pajak serta beberapa wajib pajak. Penelitian dokumen dilakukan berdasarkan hasil karya ilmiah dan ketentuan-ketentuan perajakan baik berdasarkan Undang-Undang, ketentuan pelaksanaannya dan ketentuan dalam P313.Dari hasil pembahasan diperoleh kesimpulan bahwa perubahan P3B tidak mempengaruhi investasi namun Iebih dipengaruhi oleh faktor luar seperti faktor keamanan, stabilitas politik dan kepastian hukum. Latar belakang tujuan renegoisasi tax treaty antara Indonesia dengan Belanda hingga berlakunya tax treaty yang barn saat ini kurang tercapai. Khususnya atas laba setelah dikurangi PPh untuk BUT dibidang migas dan pasal 11 atas penghasilan berupa bunga (interest). Perubahan P3B yang bare itu sendiri tidak memberikan dampak secara langsung terhadap perubahan investasi perusahaan di Indonesia. Atas kesimpulan di atas, maka disarankan segera melakukan renegoisasi kembali, meningkatkan stabilitas politik, keamanan dan kepastian hukum serta meningkatkan pemahaman untuk menerapkan teknik pemajakan yang tepat atas pembaharuan penghindaran pajak berganda yang baru berlaku.

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Agreement for the avoidance of double taxation between two countries or tax treaty is one of good relationship symbol as politic, economic and trading along with culture relationship between two countries with longest process. The main objectives of tax treaties are avoidance of double taxation, prevention of tax avoidance, evasion and discrimination. The others are pushing and pulling investment by eliminating the tax impediments, information changes and tax experience, increasing knowledge about ability to pay for tax payer and etc.The purposes of this thesis is to describe the international tax system between Indonesia government and Netherlands government base on Tax Law of Indonesia with the newest tax treaty between Indonesia and Netherlands, describe the tax implementation from the newest tax treaty so the tax payer can pay the tax more lighten, describe opinion from Netherlands entrepreneur for the newest tax treaty, and analysis to fix the weak of the newest tax treaty. The used research method in this thesis writing is descriptive analytical method.The research was conducted through interviews with in charge people who has a member of making the agreement, tax officers, tax consultants and tax payers. The document investigation was conducted based on the scientific works and the tax regulations either based on the law, its implementation terms, or terms contained in tax treaties.From the analysis result was obtained conclusion that the changes of tax treaty not influence the investment but more influence by other factor like safety, politic stabilize and law certainty. The background purpose of tax treaty renegotiation between Indonesia and Netherlands not achieved. Especially, branch profit tax for oil and gas permanent establishment and article 11 for interest. Changes of the newest tax treaty did not take direct effect to investment. On the above conclusion that it is suggested to re-negotiation, increasing politic stabilization, security and law certainty along with increasing the understanding on the international knowledge in order to precise tax implementation on changes tax treaty between Indonesia and Netherlands."

"Korupsi di Indonesia sudah terjadi sangat sistematis sehingga diperlukan sebuah upaya pemberantasan korupsi. KPK sebagai sebuah lembaga extraordinary bertugas untuk pemberantasan korupsi di Indonesia, namun KPK tidak mampu bekerja sendiri. Komitmen pemerintah juga menjadi penting dalam pemberantasan korupsi di Indonesia. Penegakan hukum dan reformasi birokrasi masih dirasa belum cukup dalam upaya pemberantasan korupsi. Makalah ini adalah hasil penelitian metode sejarah yang terdiri dari empat tahap, heuristik, kritik, interpretasi, dan historiografi.

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Corruption in Indonesia has occurred very systematically so that an effort to eradicate corruption is needed. The KPK as an extraordinary institution is tasked with eradicating corruption in Indonesia, but the KPK is unable to work alone. Government commitment is also important in combating corruption in Indonesia. Law enforcement and bureaucratic reform are still considered insufficient in efforts to eradicate corruption. This paper is the result of a historical method research consisting of four stages, heuristics, criticism, interpretation, and historiography."