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"A contracting state cannot tax the profits of an enterprise (resident) of the other Contracting State unless it carries on its business through a permanent establishment (PE) situated therein. Hence the establishment of a PE is a main condition that the source country can impose taxes on profits from foreign business activities.

Considering the importance of a PE to a source country in terms of imposing taxes on foreign business activities, therefore in order to optimize tax revenues, Directorate General of Tax (DGT) must carry out extensification efforts optimally on PE. Whether these extensification efforts on PE are optimal or not really depends on DGT?s capability in identifying and declaring PE status of Foreign Taxpayers that engage in business activities in Indonesia.

Based on the result of the research which has been done trough a series of interview with relevant parties, it can be concluded that extensification efforts of PE which have been done by DGT especially KPP Badora Dua are not optimum enough. The main source point of these not so optimum extensitication efforts is due to the not optimal process of PE identification being done.

There are various problems that cause PE identification could not be done optimally, which are: unavailability of sufficient data, weak skills of DGT's human resources, the lack of comprehension of the industry being supervised, the rapid growth of telecommunication and information technology, the high mobility of Foreign Taxpayers, taxpayer's poor knowledge as to the concept of PE, the tendency to impose Income Tax article 26 on every transaction having to do with Foreign Taxpayers, and also the reluctance of Foreign Taxpayers to register itself in as a PE.

To optimize PE extensification efforts, the DGT is advised to increase its capability in identifying and declaring the PE's status through development of a comprehensive and up to date data bank, stepping up employees know how, more intense cooperation with business association and certain technical departments, intensifying counselling to tax payers, renegotiation of Tax Treaties, increasing the quality of service and tax administration, and taking the follow-up steps intensively of the results of extensification."

"ABSTRAKArtikel Jurnal berjudul Tingkat Kepuasan sebagai Evaluasi terhadap Kegiatan Media Relations: Studi pada Wartawan Kementerian Perindustrian Republik Indonesia menganalisis tentang tingkat kepuasan wartawan Kementerian Perindustrian sebagai evaluasi dari kegiatan media relations yang sudah dilakukan. Pada bagian pendahuluan, penulis menjelaskan betapa penting peran media relations dalam menunjang tugas humas yang bekerja di lembaga pemerintah dan harus ada evaluasi yang dilakukan untuk mengetahui apakah kegiatan media relations tersebut sudah berjalan secara efektif atau belum. Bagian tersebut juga menyebutkan pentingnya bahasan tema artikel jurnal. Pada bab kedua dijelaskan beberapa konsep yang terkait dengan bahasan, antara lain humas pemerintah, media relations, evaluasi media relations, dan kepuasan wartawan. Pada bab ketiga penulis menjelaskan hasil survey tingkat kepuasan wartawan di Kementerian Perindustrian untuk kemudian menilai apakah kegiatan media relations yang dilakukan sudah berhasil memuaskan khalayak pers atau belum. Bagian akhir dari artikel ini memberikan kesimpulan dari seluruh bahasan dan saran yang coba diberikan untuk perbaikan kegiatan media relations Kementerian Perindustrian kedepannya.

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ABSTRACT

Journal article titled Satisfaction Level as Elements of Evaluation in Media Relations Activities: Studies in the Ministry of Industry of Republic Indonesia reporters analyzed about level of journalist satisfaction in Ministry of Industry as an evaluation of media relations activities that have been carried out. In the introduction, the author explains how important the role of media relations in support of public relations tasks working in government agencies and there should be an evaluation that was conducted to determine whether the activities of media relations has been working effectively or not. The section also mentions the importance of discussion themes of the journal article. In the second chapter describes some of the concepts related to the topic such as government public relations, media relations, media relations evaluation, and journalist satisfaction. In the third chapter the author describes the survey results of the satisfaction level of journalists in the Ministry of Industry to then assess whether the activities of media relations has been successfully satisfying the press or not. The final part of this article gives the conclusion of the whole discussion and suggestions for improvements media relations activities of the Ministry of Industry in the future."

"This book is contributing to the ongoing dialogue on the appropriateness of different financial performance measures, by providing a systematic and updated review of the major value-based measures, by highlighting their respective strengths and weaknesses and by comparing the main international empirical evidence on their effectiveness. "

"ABSTRAKKajian ini menganalisis alasan PT. Salim Ivomas Pratama keluar dari keanggotaan roundtable on sustainable palm oil (RSPO). Dengan menggunakan teori Transnational Private Governance yang diamati dengan menggunakan sistem non-state market driven (NSMD), kajian ini menunjukan bahwa sistem NSMD memiliki dua logika yakni logika keberterimaan dan logika konsekuensi dalam mendapatkan legitimasi TPG ke aktor non-negara. Sistem NSMD menjelaskan bahwa perusahaan akan memutuskan untuk bergabung pada TPG jika kedua logika tersebut dapat dipenuhi oleh TPG. Analisis kajian ini menunjukkan kurang optimalnya logika konsekuensi yang berhubungan dengan perhitungan strategis dan logika keberterimaan berhubungan dengan norma yang diterima oleh PT. SIMP pada keanggotaan RSPO sebagai TPG. Dengan demikian, alasan keluarnya PT. SIMP merupakan sebuah ketidakefektifan dari TPG sebagai sistem yang mengatur hubungan antar aktor non-negara.

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ABSTRACTThis study analyzes the reason PT. Salim Ivomas Pratama left the roundtable on sustainable palm oil (RSPO) membership. Using the theory of Transnational Private Governance observed through the NSMD non-state market driven system (NSMD), this study shows that the NSMD system has two logics: the logic of acceptance and the logic of consequences in obtaining TPG legitimacy to non-state actors. The NSMD system explains that the company will decide to join the TPG if both logic can be fulfilled by the TPG. Analysis of this study shows how the suboptimal logic of consequences related to strategic calculations and the logic of acceptability relate to norms accepted by PT SIMP on RSPO membership as a TPG. Thus, the reason for PT. SIMP withdrawal is an ineffectiveness of the TPG as a system that regulates relations between non-state actors."

"ABSTRACTKemunculan konsep keamanan kesehatan yang dipromosikan oleh WHO tentunya mendorong berbagai perdebatan di antara para akademisi studi keamanan internasional. TKA ini berupaya untuk memaparkan pembahasan kesehatan dalam empat perspektif kajian keamanan internasional, yaitu Copenhagen School, Welsh School, Paris School, dan Third World Security Perspective, untuk memahami perdebatan yang berlangsung. Namun, perdebatan yang terjadi di antara para akademisi belum dapat memunculkan konsepsi keamanan kesehatan tersendiri dalam ranah akademis. Berdasarkan kondisi tersebut, TKA ini mengidentifikasi bahwa kemunculan konsep keamanan kesehatan ditujukan sebagai instrumen praktis untuk memajukan kepentingan negara-negara Barat. Hal ini juga terlihat dari dominasi literatur Barat mengenai keamanan kesehatan, meskipun secara empiris permasalahan kesehatan lebih banyak ditemukan di negara-negara Dunia Ketiga.

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ABSTRACT

The emergence of health security concept by WHO has encouraged various debates among international security studies scholars. This paper seeks to explore health discussion within four perspectives of international security studies, namely Copenhagen School, Welsh School, Paris School, and Third World Security Perspective, to understand the ongoing debate. However, the debates still could not generate any academic conception of health security. Based on this condition, this paper identifies that the emergence of health security concept was intended to be a practical tool to uphold Western interest. It is also shown through the dominance of Western literatures on health security, although empirically health problems are more prominent in Third World states."