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"Dalam upaya menerapkan target pemerintah untuk meningkatkan peringkat dalam Ease Of Doing Bussiness (EODB), pemerintah melalui Direktorat Jenderal Pajak menerbitkan PER-17/PJ/2017 mengenai pendaftaran Wajib Pajak badan secara elektronik melalui Notaris. Penelitian ini bertujuan untuk menganalisis penerapan ketentuan pendaftaran Wajib Pajak Badan secara elektronik melalui Notaris ditinjau dari asas ease of administration. Penelitian ini menggunakan pendekatan kuantitatif, dengan teknik pengumpulan data melalui survey. Hasil dari penelitian ini adalah sebanyak 75% responden menyatakan bahwa penerapan ketentuan ini telah sesuai dengan asas ease of administration yaitu telah memenuhi asas efficiency, simplicity, certainty, dan convenience. Namun, peneliti menyarankan bahwa masih ada hal yang perlu diperhatikan oleh Direktorat Jenderal Pajak yaitu menghimbau kembali Notaris yang belum menjalankan ketentuan ini agar segera menjalankan ketentuan ini serta Direktorat Jenderal Pajak mengevaluasi kembali mengenai Wajib Pajak atau Notaris harus datang ke Kantor Pelayanan Pajak ketika ada masalah dalam pengisian e-registration.

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n an effort to apply the government's target to increase rating in the Ease of Doing Bussiness (EODB), the government through the Direktorat Jenderal Pajak issued PER-17 /PJ /2017 regarding the registration of corporate taxpayers electronically through Notary. This research aims to analyze the application of the provision of Corporate Taxpayer registration electronically through Notary viewed from the principle ease of administration. This research uses quantitative approach, with data collection technique through survey. The result of this research is 75% of respondents stated that the application of this provision has been suitable with the principle of ease of administration that has fulfilled the principle of efficiency, simplicity, certainty, and convenience. However, there is still something to be noticed by the Direktorat Jenderal Pajak that is to appeal to the Notary who has not enforced this provision to immediately enforce this provision and the Direktorat Jenderal Pajak re-evaluate the Corporate Taxpayer or the Notary must come to the Kantor Pelayan Pajak when there is a problem in charging e-registration."

"Laporan magang ini membahas evaluasi terkait proses penghitungan risiko pembengkakan biaya (cost overrun) pada proyek pembangunan jalan tol di Jawa Timur yang dilakukan oleh PT HEX Advisory, sebagai entitas usaha PT HEX Indonesia, yang berfokus pada layanan konsultasi keuangan. PT HEX Indonesia merupakan kantor akuntan publik yang menyediakan jasa audit dan asurans, konsultasi keuangan, konsultasi risiko, perpajakan, dan konsultasi hukum untuk perusahaan swasta dan publik. Peran PT HEX Advisory dalam proyek ini adalah memberikan masukan mengenai kelayakan proyek secara finansial. Evaluasi menunjukkan bahwa proses penetapan skema KPBU, proses penetapan SBOT oleh Pemerintah, dan penghitungan risiko cost overrun telah sesuai dengan teori dan peraturan yang berlaku. Namun, terdapat kekurangan dalam proses penghitungan risiko, terutama dalam hal kurangnya akurasi mengenai tingkat rata-rata risiko cost overrun yang diperoleh oleh PT HEX Advisory dari tim teknis. Selain itu, laporan magang ini juga mencakup refleksi pribadi penulis selama pelaksanaan magang, serta rencana pengembangan diri yang akan dilakukan dalam waktu dekat.

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This internship report discusses the evaluation of the cost overrun risk calculation process in the toll road construction project in East Java conducted by PT HEX Advisory, a subsidiary of PT HEX Indonesia, specializing in financial advisory services. PT HEX Indonesia is a public accounting firm that provides services such as auditing and assurance, financial consulting, risk consulting, taxation, and legal consulting for both private and public companies. The role of PT HEX Advisory in this project is to provide input on the financial feasibility of the project. The evaluation shows that the process of determining the Public-Private Partnership (PPP) scheme, the process of determining the Supported Build-Operate-Transfer (SBOT) by the Government, and the calculation of the cost overrun risk are in line with relevant theories and regulations. However, there are deficiencies in the risk calculation process, particularly in terms of the lack of accuracy regarding the average level of cost overrun risk obtained by PT HEX Advisory from the technical team. Additionally, the internship report also includes the author's personal reflections during the internship and future self-development plans."

"Although displacement is commonly associated with refugees fleeing conflict, millions of people are resettled every year in the name of development and progress. Many of these individuals endure social and cultural disruption as well as economic upheaval, and a significant number never regain their former quality of life. Despite this, the voices of those with direct experience of displacement are rarely heard. Displaced seeks to redress this, bringing together oral histories that reveal the loss of cultural continuity and identity, shifts in family responsibilities and gender roles, and fractured relationships between generations that are just some of the challenges people face as they attempt to rebuild lives and communities. Although these narratives are suffused with regret and a sense of loss, they also demonstrate resourcefulness and resilience in the face of profound change. Development’s social cost continues to be under-reported; these stories are a crucial reminder of its often devastating consequences"-- Provided by publisher."

"Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh performa lingkungan terhadap biaya keuangan perusahaan. Penelitian ini menggunakan 303 perusahaan dengan dua fokus, yaitu ASEAN dan Tiongkok, selama tahun 2015-2021. Pengujian hipotesis pengaruh performa lingkungan terhadap biaya lingkungan perusahaan dilakukan dengan menggunakan metode regresi REM. Hasil penelitian menunjukkan bahwa performa lingkungan sebagian besar berpengaruh signifikan terhadap biaya keuangan perusahaan, tetapi pilar lingkungan dan setiap pillar pembentuknya memiliki hasil yang berbeda untuk wilayah ASEAN dan Tiongkok. Pillar lingkungan ASEAN dan Tiongkok berpengaruh signifikan terhadap biaya keuangan. Pengurangan sumber daya berpengaruh signifikan terhadap biaya ekuitas dan biaya modal rata-rata tertimbang di ASEAN dan berpengaruh signifikan terhadap biaya utang di Tiongkok. Emisi berpengaruh signifikan terhadap biaya keuangan di ASEAN dan berpengaruh signifikan terhadap biaya utang dan biaya ekuitas di Tiongkok. Produk lingkungan berpengaruh signifikan terhadap biaya keuangan di ASEAN dan berpengaruh signifikan terhadap biaya ekuitas dan biaya modal rata-rata tertimbang di Tiongkok.

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This study aims to empirically prove the impact of environmental performance on cost of finance of firm. This study takes 303 firms with two focuses, ASEAN and China, during 2015-2021. The hypothesis on the impact of environemntal performance is carried out using random effect model regression method. The empirical results demonstrate that the environmental performance mainly had significant effect on cost of finance of firm, yet environmental pillar and every pillar had different results in ASEAN and China. Environmental pillar had significant effect on cost of finance. Resource reduction had significant effect on cost of equity and weighted average cost of capital in ASEAN and had significant effect on cost of debt in China. Emission had significant effect on cost of finance in ASEAN and had significant effect on cost of debt and cost of equity in China. Enviornmental product had significant effect on cost of finance in ASEAN and had significant effect on cost of equity and weighted average cost of capital in China."