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"PT. Centranusa Insancemerlang merupakan salah satu perusahaan Multi Level Marketing yang cukup besar di Indonesia, banyak orang mendaftar sebagai anggota dengan harapan Ingin cepat kaya. Di satu sisi bahwa menekuni usaha Multi Level Marketing dapat mendatangkan penghasilan yang berlipat ganda, di sisi lainnya ternyata banyak masyarakat yang tertipu oleh perusahaanyang berkedok Multi Level Marketing. Tujuan penulisan ini adalah untuk membuktikan bahwa dengan menekuni usaha Multi Level Marketing dapat memberikan penghasilan yang berlipat ganda dengan syarat mau bekerja keras sesuai komitmen bersama, dan untuk itulah penulis masuk menjadi salah satu anggota jaringan atau menjadi distributor salah satu kelompok jaringan yang cukup besar. Dari penelitian yang di lakukan ternyata bahwa menekuni usaha Multi Level Marketing diperlukan kerja keras dan ketekunan2 tidak seperti yang di bayangkan, karena usaha Multi Level Marketing memerlukan interaksi jaringan sosial yang besar, sehingga untuk membuktikan bahwa berlipatnya penghasilan adalah karena berkembangnya Jaringan dl dalam kelompok, sehingga dari hasil uji secara statistik hal dimaksud dapat di buktikan. Perlu di sampaikan di sini bahwa sebagai suatu Jenis usaha yang relatif baru, maka menekuni usaha ?Multi Level Marketing? dapat menciptakan lapangan kerja baru serta dapat mencetak wira usaha yang cukup tangguh, sehingga Sumber Daya Manusia yang ada dapat teruji kemampuan dan semangat juang yang tinggi, dapat di sarankan pula agar dalam kegiatan sponsorisasi anggotajaringan untuk memperluas jarlngan penjualan, perlu Iebih selektif agar organisasi efektif, karena besarnya jaringan bukan jaminan untuk memperoleh penghasilanbesar, dengan kata lain bahwa yang terutama adalah kualitas para anggota bukan kuantitasnya."

"Sistem perpajakan hendaknya didasari oleh azas-azas perpajakan dalam pelaksanaannya, sehingga tidak menimbulkan perlawanan dari masyarakat. Azas-azas perpajakan yang disarankan para ahli antara lain equity, convenience, certainty dan economy. Dari azas-azas tersebut yang sering menjadi persoalan adalah azas keadilan karena keadilan sendiri mengandung pertentangan, dalam arti adil bagi seseorang belum tentu adil bagi yang lain.Begitu juga halnya dengan pelaksanaan pengenaan pajak atas penghasilan dari kegiatan Multilevel Marketing (MLM). Sampai saat ini masih banyak perbedaan pandangan antara wajib pajak dalam hal ini perusahaan dan distributor yang melakukan kegiatan Multilevel Marketing dengan Direktorat Perpajakan. Perbedaan pandangan menyangkut rasa keadilan yang menurut Wajib Pajak tidak ada karena pajak yang dipungut berdasarkan penghasilan bruto, padahal ada biaya yang dikeluarkan dalam melakukan kegiatan MLM.Metode yang digunakan dalam penelitian ini adalah deskriptif artinya penelitian ini tidak menghubungkan variabel satu dengan variabel lain, hanya memberikan gambaran mengenai pokok permasalahan yang diajukan. Data diperoleh melalui wawancara dengan pihak perusahaan Multilevel Marketing, Pejabat Direktorat PPh Direktorat Jenderal Pajak dan kuesioner bagi distributor yang melakukan kegiatan Multilevel Marketing.Hasil penelitian menunjukkan bahwa penghasilan yang diperoleh distributor Multilevel Marketing memenuhi hakekat ekonomi untuk dikenakan pajak Penghasilan Pasal 21. Mekanisme yang digunakan dalam memungut pajak adalah melalui perusahaan Multilevel Marketing yang paling mengetahui bagaimana jaringan bisnis distributor beserta groupnya. Ketentuan Perpajakan yang mengatur pengenaan PPh Pasal 21 atas Penghasilan dari kegiatan Multilevel Marketing telah memberikan kepastian hukum.Saran yang bisa diberikan setelah dilakukan analisis adalah memberikan pengurangan berupa biaya jabatan kepada distributor MLM dan mengintensifkan pemungutan PPh badan bagi Perusahaan MLM dan bagi distributor yang sudah mencapai PTKP tetapi belum memiliki NPWP agar diefektifkan dengan menghimbau agar memiliki NPWP atau secara Jabatan."

"The trend of marketing approaches that used by the company recently moved so lastly. A lot of marketing approach have born so fast but a lot of them has left by the company so quickly.

The Network Marketing Concept or more known as Multi Level Marketing Concept is a Marketing Concept that known by a lot of people all over the world. The next step is the birth of concept of Multi Level Marketing Shariah, the concept of Multi Level Marketing that is based on Islamic Spirit for getting their performance according to Al-Qur'an and Sunnah.

But what we called Concept of Multi Level Marketing Shariah is a concept that still so strange in our mind. People then want to know, what concept is this and how is the application of this concept in a company? And what are the indicators of its success?

By using theory of Multi Level Da'wah by Hidayat (2003:4) and Descriptive Method of Research that consist of study of reference and field of study, the writer want to answer what is Concept of Multi Level Marketing Shariah, how is the application of this concept in the company, what are the differences with the conventional and what are the indicator of its success in the company.

At the end of this research analysis, the writer also try to give a SWOT (Strength, Weakness, Opportunity and Threat) analysis on the application of this concept at PT. Ahad Net International."

"The research aims to get the valid empirical data (Sahih, valid and trust worthy) about how to describe:1. Entrepreneurship characteristics of distributor in Direct selling Multi Level Marketing at PT Amindoway Jaya Jakarta2. Behavior of distributor Chain in Direct Selling Multi Level Marketing at PT Amindoway Jaya Jakarta3. Motivation of Distributor in direct selling Multi Level Marketing ay PT Amindoway Jaya Jakarta4. Business success of distributor in direct selling Multi Level Marketing PT Amindoway JakartaThe population of research PT Amindoway Jaya distributors. The research use a survey method with descriptive analysis approach.The time for research on Januari 2006 to Juni 2006. The research is carried out on 30 distributors as sample for respondent and took with simple random sampling method in form of questionnaire to know the percentage, the data analysis is directed to solve problem formulation as a relative distribution frequency, which means data csllifed into a number of groups and stated and measured in percentage analisis beetwen variables and their indicators. The research shows that:1. Entreprenuership Characteristics variable and its indicators: 14.6 percent of respondents says Strongly Agree, 6.2 percent Agree, 0.1 percent Doubtful, 4.4 percent Less Agree, and 4.7 percent Strongly Disagree.2. Distributor Behavior variable and its indicators: 13.4 percent of respondents says Strongly Agree, 14.1 percent Agree, 0.6 percent Doubtful, 1.7 percent Less Agree, and 0.2 percent Strongly Disagree.3. Distributor Motivation variable and its indicators: 18.4 percent of respondents says Strongly Agree, 9.4 percent Agree, 1.3 percent Doubtful, 0.6 percent Less Agree, and 0.3 percent Strongly Disagree.4. Business Success variable and its indicators: 13.2 percent of respondents says Strongly Agree, 14.0 percent Agree, 0.1 percent Doubtful, 2.3 percent Less Agree, and 0.4 percent Strongly Disagree."

"Motivasi merupakan salah satu faktor yang dapat menentukan keberhasilan kinerja dari suatu organisisi. Jika motivasi seseorang tinggi maka kinerja yang dihasilkan pun akan semakin baik. Salah satu faktor yang mempengaruhi motivasi adalah gaya kepemimpinan. Tesis ini membahas tentang pengaruh gaya kepemimpinan (partisipatif, suportif dan direktif) terhadap motivasi (expectancy, instrumentality dan valence)dan kinerja dalam bisnis multilevel marketing di PT CNI.Untuk menguji pengaruh gaya kepemimpinan terhadap motivasi dan kinerja dari seorang distributor dilakukan analisis regresi. Akan tetapi sebelumya dilakukan analisa faktor untuk mengetahui indikator penelitian mana saja yang tepat digunakan untuk mengukur variabel gaya kepemimpinan dan motivasi.Berdasarkan hasil analisa regresi dapat disimpulkan bahwa gaya kepemimpinan partisipatif dan direktif mempunyai pengaruh positif yang signifikan terhadap motivasi seorang distributor. Sedangkan gaya kepemimpinan suportif temyata tidak memiliki pengaruh yang signifikan terhadap motivasi seorang distributor. Dari hasil analisa regresi juga dapat disimpulkan bahwa motivasi mempunyai pengaruh positif terhadap kinerja yang dihasilkan oleh seorang distributor.

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Motivation is one of the factor which can be used to determine performance of the organization. If motivation is higher then performance of the organization will be better. One of the factor which influence motivation is leadership style. This research contains about the influence of leadership style (participate, supportive and directive) to motivation (expectancy, instrumentality and valence) and performance on multilevel marketing PT Citranusa Insancemerlang.Factor analysis is used to reduce the research indicator into factors which used to determine the construct of leadership style and motivation. Regression analysis then used to examine the influence of leadership style to motivation and performance.The results shows that participative and directive leadership style have positif influence to motivation while supportive leadership style has no influence to motivation. The last, motivation has positive influence to distributor performance."

"Penelitian ini membahas mengenai keuntungan harga jual yang diperoleh distributor Multi Level Marketing. Penelitian ini dilakukan untuk mendapatkan gambaran mengenai bagaimana seharusnya proses perpajakannya, masalah, dan alternatif pemajakannya. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa penerapan PPh atas keuntungan harga jual yang diperoleh Distributor MLM tidak berjalan baik dikarenakan ketidaktahuannya para distributor MLM bahwa keuntungan atas harga jual yang diperoleh Distributor termasuk dalam penghasilan yang harus ditambahkan di SPT Tahunan dari Distributor tersebut. Lebih lanjut, adanya PP 46 tahun 2013 menjadikan usaha dagang yang dilakukan Distributor MLM termasuk di dalam kriteria yang termasuk di dalamnya. Dalam hal ini Distributor MLM dapat disimpulkan telah memenuhi kriteria-kriteria Hard to Tax.

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This research discusses the advantages derived by the sale price Multi Level Marketing Distributors. This study was conducted to get an idea of how the process is supposed to be taxed, about its issues, and its alternatives taxes. This research uses a qualitative approach for data collection through in depth interview and study literature. These results indicate that the application of income tax on gains income earned selling prices MLM distributors are not going well due to ignorance of the MLM distributors to add its gain to their annual income tax return. Furthermore, the presence of PP 46 in 2013 makes trading business conducted MLM Distributors included in the criteria included in it. In this case MLM Distributor can be categorized as Tax Payer that "Hard to Tax"."

"Multi Level marketing is a marketing system based on compensation given to the community that causes a good transfers. In MLM system, the role of an independent distributor is to sell, to market and to promote the products of MLM. The role of the independent distributor is very important but he/she is not an employee of MLM.MLM gives sales discount in the end of the month for distributor's service for marketing products of MLM and notes it as sales discount. The sales discount decreases/diminishes sales value price so that is necessary to do a research to examine that is really sales discount or sales a commission.Special characteristic which mostly occur in MLM are :1. Distributor do full payment when he/she orders products2. in the end of the month, MLM enterprises count purchasing accumulation of a distributor and count how much sales discount received by distributor. This sales discount is the income deducted by Tax Income article 21.3. In the end of the month, the enterprise issues tax invoice with tax base is sales price minus sales discount distributor.4. For the damaged. good, MLM enterprise can receipt this good. Enterprises give the voucher for the distributor that use to buy same good, buy other good with the same price but no cash.Multi Level Marketing enterprise is different with other distribution so necessary to verify what MLM enterprise can rule tax authority law. The writer is eager/curios to know that do implementation directions include all taxation aspect on MLM, can all taxation aspects be implemented by MLM and regulations in circular letter of Directorate General of Taxation fit to the hierarchy of laws.The writer is eager/curios to know that do employees really know and understand the regulations and the mechanism of MLM and do they five the same treatment to all tax payers. Data collecting Method can implement to financial statement, annual tax return, intern tax return and Tax Examination on PT "X".Based on case study known that there are some taxation aspects which are owned and implementation in MLM against Tax law or contradictory to Tax Law. Some part of contradictions are caused by Tax Payer's mistake, and others come from the characteristics of MLM which are different with conventional corporation/enterprise. Basically, in fact, the system and procedure of MLM are good customs in MLM so that is necessary to build/make special implementation directions/instructions which regulate all aspect in MLM. This authority/competence should be included on Tax laws and be delegated to the regulations of the same level with the Decision of Minister of Finance.Even though Directorate General of Taxation has issued circular letter and concerning about tax treatment on MLM: but in fact the treatment given to braches of "PT X" ini many regions are not same. It means the understanding about MLM among Tax employees is not the same yet. That is why the understanding on laws and the development of human resources ini Directorate General of Taxation should be developed/increased."

"Sistem Multi Level Marketing (MLM) masih menjadi permasalahan yang kontroversial hingga saat ini, terutama bagi ummat Islam terhadap kebolehan penggunaan sistem ini; karena berbagai kasus sering terjadi yang menyangkut dengan sistem MLM. Meskipun kemudian telah muncul MLM Syariah, namun kekhawatiran terhadap penggunaan sistem ini tetap ada. Skripsi ini dibuat untuk dapat mengetahui secara jelas bagaimana kedudukan sistem ini bila di tinjau dari Hukum Perikatan Islam, serta bagaimana pelaksanaan dan penerapan sistem MLM yang ada pada PT. Ahad-Net Internasional sebagai MLM syariah ."