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"Suatu perjanjian melahirkan hak dan kewajiban bagi para pihak yang saling mengikat dirinya dalam perjanjian tersebut. Namun demikian, terdapat beberapa unsur yang dapat membebaskan para pihak (terutama debitur) dari kewajibannya, atau untuk memberikan ganti rugi. Unsur ini disebut juga dengan Keadaan Memaksa atau Force Majeure. Keadaan memaksa diatur dalam KUHPerdata Pasal 1244 dan Pasal 1245. Seiring dengan perkembangan zaman, sistem komputer telah menjadi salah satu hal yang esensial dalam berbagai bidang, terutama di bidang finansial. Oleh sebab itu, perlu dipikirkan bagaimana jika kerusakan komputer terjadi dan kemudian didalilkan sebagai keadaan memaksa. Yang harus ditekankan dalam kerusakan komputer sebagai keadaan memaksa ini adalah bagaimana usaha-usaha maksimal yang dilakukan untuk melakukan pencegahan terhadap kerusakan komputer ini.

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An agreement creates liability and responsibility for those who bound themselves in the specific agreement. But there are some elements or situation that could freed the parties from the liability. This element also known as force majeure or unforseeable circumstances. In the Indonesian Civil Code, force majeure was stated in Article 1244 and Article 1245. As the modern world grows, every aspect in life has grown in need of computer system, not to mention a financial institute. Therefore, it should come into consideration when will computer breakdown could be specified as the cause of force majeure. The main focus on this subject is to review how an institute has done every precaution needed before they could claim the computer breakdown as a force majeure."

"Perjanjian Build, Operate and Transfer sering ditemukan dalam praktek pembangunan proyek berskala besar. Perjanjian BOT antara PT. Bank Rakyat Indonesia dan Dana Pensiun BRI dengan PT. Mulia Persada Pacific terjadi selama 30 tahun. Dikarenakan terbukti wanprestasi hakim memutuskan perjanjian berakhir padahal hak pengelolan Investor masih sampai 10 tahun lagi. Berdasarkan hal-hal tersebut maka permasalahan yang akan diteliti dalam skripsi ini adalah perlindungan hukum terhadap PT. Mulia Persada Pacific selaku Investor yang terbukti wanprestasi terhadap putusan hakim yang menyatakan perjanjian berakhir (pembatalan perjanjian) dan restorasi (pengembalian prestasi) tehadap PT. Mulia Persada Pacific selaku pihak yang terbukti wanprestasi.

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Build Operate And Transfer (BOT) Agreement mostly found in some major development project. Build, Operate And Transfer (BOT) Agreement between PT. Bank Rakyat Indonesia and Dana Pensiun BRI with PT. Mulia Persada Pasific has been occured for thirty years. It because has been proven there is a default, The Judge had annuled that the agreement ended even though the invest management is still running for the next ten years. Based from the things above, this thesis will discuss the issues about the legal protection of PT. Mulia Persada Pasific as the investor who already been proven default of The Judge Annualment which stated about the end of agreement (agreement cancelation) and the restoration (returning pledge) of PT. Mulia Persada Pasific as the party who has been prove defaulted."

"Dewasa ini terjadi banyak aksi korporasi yang dilakukan oleh perusahaanperusahaan dalam rangka mengekspansi usahanya. PT. Telekomunikasi Indonesia, Tbk dengan PT. Bakrie Telecom, Tbk adalah salah satu contoh perusahaan yang sedang membahas rencana sinergi berupa merger, konsolidasi, akuisisi atau spin off.Tesis ini membahas rencana sinergi yang dapat dilakukan, serta tanggung jawab notaris dan perlindungan hukum terhadap pemegang saham dalam pelaksanaan sinergi tersebut. Penelitian ini adalah penelitian kualitatif dengan desain preskriptif.Hasil penelitian menyarankan spin off sebagai sinergi terbaik yang dapat dilakukan; notaris perlu dilibatkan dari perencanaan sampai pasca pelaksanaan sinergi; sinergi dilakukan untuk kepentingan perseroan serta memenuhi hak-hak pemegang saham.

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Today there are many corporate actions undertaken by companies in order to expand their businesses. PT. Telekomunikasi Indonesia, Tbk and PT. Bakrie Telecom, Tbk is one of the examples of companies that are discussing the plan of synergies that consist of merger, consolidation, acquisition or spin off.

This thesis discusses the synergy plan that can be done, as well as the responsibilities of a notary and legal protection for shareholders in the implementation of such synergy. This study is a qualitative research with a prescriptive design.

The results suggest a spin off as the best synergies that can be done; notary public should be involved from planning through post-implementation of synergies; synergy done for the company and fulfill the rights of shareholders."

"Penelitian ini bertujuan untuk mengetahui apakah host countries national culture atau home countries national culture yang lebih mempengaruhi perilaku pengambilan keputusan foreign affiliates banks. Penelitian ini menggunakan sampel foreign affiliates banks global dengan periode penelitian 2009-2015. National culture diukur dengan menggunakan 4 dimensi Hosftede rsquo;s framework of national culture, yaitu: uncertainty avoidance, individualism, masculinity v.s femininity dan power distance. Hasil dari penelitian ini menunjukkan bahwa national culture of home country lebih mempengaruhi perilaku foreign affiliates banks daripada national culture of host country. Lebih spesifik, pengambilan risiko pada foreign affiliates banks akan lebih tinggi ketika national culture of home country memiliki nilai individualism yang tinggi dan power distance yang rendah.

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This study aims to determine whether national culture of host or home country which has more influence on risk taking behavior of foreign affiliates banks. This study uses samples of foreign affiliates banks operating globally with period of observation from 2009 to 2015. National culture is measured by using 4 dimensions of Hofstede rsquo s framework of national cultures uncertainty avoidance, individualism, masculinity v.s femininity, and power distance. This study finds that risk taking behavior of foreign affiliates bank is dominated by the culture of home country. Specifically, they take more risks when the national culture of home country has high individualism and high power distance cultural values."

"Analisa strategi bersaing PT. Bakrie Telecom dalam bisnis SLI menggunakan teori manajemen strategi yang terdiri dari identifikasi faktor strategis internal dan eksternal yang kemudian dituangkan dalam Matriks Evaluasi Faktor Internal dan Matriks Evaluasi Faktor Eksternal yang digolongkan sebagai tahap pengumpulan data. Tahap selanjutnya tahap analisa (matching stage) dengan menggunakan Matriks Internal Ekternal, Matriks SWOT dan Matriks Grand Strategy. Tahap terakhir adalah pengambillan keputusan dengan Quantitative Strategic Planning Matrix (QSPM) untuk menentukan strategi yang akan dipilih. Dari analisa dengan menggunakan Matriks Internal Ekternal diperoleh hasil bahwa posisi PT. Bakri Telecom berada dalam sel 11 dan dalam Matriks Grand Strategy berada pada kuadran I. Perusahaan yang berada dalam kedua matriks tersebut mempunyai posisi yang baik dalam persaingan. Strategi yang bisa diterapkan oleh perusahaan adalah strategi intensif atau strategi integratif. Pada tahap pengambilan keputusan dengan QSPM untuk menentukan apakah strategi intensif atau integratif yang akan dipilih, diperoleh hasil nilai untuk strategi intensif lebih besar daripada strategi integratif. Oleh karena itu dalam menggelar iayanan SLI, PT. Bakrie Telecom dapat menerapkan strategi intensif yang terdiri dari penetrasi pasar, pengembangan pasar dan pengembangan produk. Dalam menerapkan strategi intensif, PT. Bakrie Telecom perlu melakukan berbagai kajian dalam hal penetrasi pasar, pengembangan pasar dan pengembangan produk yang sejalan dengan visi dan misi perusahaan.

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Strategic Management Theory is applied in the analysis of the competitive strategy of PT. Bakrie Telecom in IDD business, The theory consists of internal and external factors identification of the company as an input for Internal Factor Evaluation (IFE) Matrix and External Factor Evaluation (EFE) Matrix. The stage is called data gathering stage. The next stage is analysis stage which consists of internal External Matrix, SWOT Matrix and Grand Strategy Matrix. The final stage is decision making stage using Quantitative Strategic Planning Matrix (QSPM) to decide which strategy should be appointed. In the analysis using Internal External Matrix, PT. Bakrie Telecom lies in the cell II of the matrix. While in Grand Strategy Matrix, PT. Bakrie telecom lies in Quadrant I of the matrix. The company lies in both position of the matrix has a good position in the competition. The strategies that can be applied by the company are intensive strategy or integrative strategy. In the decision making stage with QSPM, the score of the intensive strategy is bigger than the integrative strategy. Therefore, in deploying the IDD business, PT. Bakrie Telecom can apply intensive strategy that consist of market penetration, market development and product development. In implementing the intensive strategy, PT. Bakrie Telecom needs to conduct studies on market penetration, market development and product development along with the company's vision and mission."

"Teknologi informasi memiliki peran penting dalam upaya meningkatkan kepatuhan perpajakan di Indonesia. Pendekatan Inovasi Kepatuhan Pajak dengan memanfaatkan teknologi informasi diharapkan dapat membangun mutual trust dalam era baru hubungan Wajib Pajak dan otoritas pajak dalam rangka peningkatan tax ratio di Indonesia. Di tengah tingginya sengketa dan penyalahgunaan Faktur Pajak dalam bidang Pajak Pertambahan Nilai (PPN), reformasi pajak dilakukan dengan pemanfaatan teknologi informasi untuk memberikan kemudahan administrasi pajak bagi Wajib Pajak dalam pelaksanaan hak dan kewajiban perpajakan Wajib Pajak. Di sisi lain, hal tersebut diharapkan dapat meningkatkan kualitas pelayanan dan pemeriksaan pajak otoritas pajak, termasuk integrasi data perpajakan. Penelitian ini dilakukan untuk menganalisis penerapan Integrasi Data Perpajakan dengan menggunakan e-Faktur Host-to-Host dalam upaya menciptakan hubungan kepatuhan kolaboratif dalam rangka penerapan konsep inovasi kepatuhan pajak antara Wajib Pajak dengan otoritas pajak. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivism dengan metode kualitatif. Teknik pengumpulan data dilakukan melalui wawancara mendalam dilakukan melalui studi pada PT X. Hasil penelitian menunjukkan bahwa penerapan program integrasi data perpajakan di PT X berjalan cukup baik, dilihat berdasarkan dimensi yang digunakan yaitu penegakan hukum, pemberian fasilitas, dan kepercayaan. Dalam hal ini kegiatan penegakan hukum terkait dengan pengawasan Wajib Pajak dilakukan dengan lebih baik dan efisien karena telah didukung oleh peningkatan kompetensi otoritas pajak dalam melaksanakan tugasnya. Penyediaan fasilitas perpajakan dengan memberikan kemudahan berpengaruh kepada meningkatnya kepatuhan Wajib Pajak dalam melaksanakan kewajiban pajaknya. Hal ini juga berpengaruh pada dimensi kepercayaan dimana fakta menunjukkan bahwa kondisi kepercayaan menuju ke arah yang lebih baik. Penerapan program ini menciptakan mutual trust dan mutual understanding antara Wajib Pajak dan otoritas pajak di PT X. Implikasi terhadap penerapan program ini juga dirasakan dari sisi cost of taxation yang dikeluarkan oleh kedua belah pihak.

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Information technology has an important role in efforts to improve tax compliance in Indonesia. The collaborative compliance approach by utilizing information technology is expected to build mutual trust in a new era of relations between taxpayers and tax authorities in the context of increasing tax ratio in Indonesia. In the midst of high disputes and misuse of tax invoices, tax reform is carried out by utilizing information technology to provide convenience in the implementation of taxpayer's rights and obligations. On the other hand, it is expected to improve the quality of tax authority services. This research was conducted to analyze the application of Tax Data Integration using Host-to-Host (H2H) e-Invoice to implementing collaborative compliance. This research was conducted using a post-positivist approach with qualitative methods with innovation in tax compliance and cost of taxation concept. Data collection were carried out through in-depth interviews conducted through studies at PT X. The results showed that the application of the tax data integration program at PT X went quite well, viewed based on the dimensions of law enforcement, provision of facilities, and trust. In this case, law enforcement activities related to taxpayer supervision are carried out better and more efficiently because they have been supported by the increased competence of tax authorities in carrying out their duties. Provision of taxation facilities by providing convenience influences increasing taxpayer compliance in carrying out its tax obligations. This also affects the dimension of trust where trust between actors leads to a better direction. The implementation of this program creates mutual trust and mutual understanding between PT X and tax authorities. The implications for the implementation of this program are also felt in terms of the cost of taxation issued by both parties.

"

"ABSTRAK

Laporan magang ini akan membahas tentang e-Faktur H2H antara DJP dengan PT. IRN MOR III dimana pada penggunaan e-Faktur dapat memberikan keamanan dan kemudahan bagi perusahaan dalam melaksanakan kewajiban perpajakan Pajak Pertambahan Nilai khususnya dalam hal pembuatan faktur pajak. Selanjutnya, e-faktur juga dapat mencegah dan mengurangi maraknya faktur pajak fiktif yang merugikan negara. Berikutnya, dengan sistem e-faktur H2H, PT. IRN MOR III dapat terhubung langsung atau terintegrasi dengan DJP sehingga semua data transaksi penjualan dan pembayaran serta perpajakan transparan. Selanjutnya penulis juga menjelaskan alur proses faktur pajak elektronik H2H antara perusahaan dengan DJP. Sebagai tambahan, penulis menjelaskan sistem informasi akuntansi penjualan tunai dan sistem informasi akuntansi penjualan kredit pada PT. IRN MOR III saat menerbitkan faktur pajak.

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ABSTRACT

This internship report discusses Tax e-Invoice Host-To-Host H2H between Directorate General Tax and PT. IRN MOR III. The use of tax e-invoice can provide security and convenience for companies in implementing taxation obligations of Value Added Tax, especially in the case of tax invoice manufacture. Furthermore, tax e-Invoice can also prevent and reduce the rise of fictitious tax invoices that harm the state. Next, with the tax e-invoice H2H system, PT. IRN MOR III can connect directly or integrated with DGT so that all data of sale transaction and purchase as well as taxation which more transparent. Furthermore, the author also explains the flow of electronic tax invoice H2H between PT. IRN MOR III with DGT. In addition, the author explained the flow of accounting information systems cash sales and accounting information system credit sales at PT. IRN MOR III when issuing tax invoice. "

"The motivation behind this research is rather a glance of the true purpose behind the meaning of suspension of payment obligations and the clear solution it's commonly faced with. Ever since man conceived of commerce, all entities concerned with trading are faced with the threat of a downfall, of lack of capital and/or resources to further its own end, thus is term bankruptcy. Since also the time of when the first corporations were set up in ancient Rome, the idea of a mechanism of a share or an ownership in which these primal system of trading were initiated, entities divide the ownership of these companies by means of a share or a stock. Thereby, those possessing capital may become investors in which they partake an involvement in the trading activity of the company they invested in through capital contributions. While it is the most acknowledged and upstanding of concept in the business world, shares were specifically and are legally set up in order for it to perform in a much more refined and adoptable way throughout time. As the cornerstone of commercial activity and/or early forms of corporate finance, shares are regarded as a payment obligation that a corporation must fulfill to their holders. Hence, the concept of shares are closely linked with that of bankruptcy. This research proposes a clear solution to the challenges that many businesses today are faced with in terms of bankruptcy. Whether or not it is worth converting debts into shares, of course, lies in the decision that were made between the conflicting parties. However, the fact that such action truly present a solution to their problem remain specifically and objectively to the benefits that each party obtains. This research approaches the problem through the case study of suspension of payment obligation to prevent the bankruptcy of P.T. Bakrie Telecom Tbk. that was presented by P.T. Netwave Multi Media and were decided that the debts be converted into shares. In a long run, the decisions that were made seem solid, as if all debts were to be fulfilled on specified time. However, there are assumptions as well as the probability whereby such time extension may prove to be quite risky and are frivolous in nature. This research thus seeks to enlighten the fact that the court of law fully supports the legality and the solidity of the conversion of debts into shares and how suspension of payment obligation may well benefit both parties, the debtor as well as the creditor, in the long run."