Hasil Pencarian

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Hasil Pencarian

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Duffy, Daniel J.
New York: John Wiley & Sons, 2004
332.6 DUF f
Buku Teks SO  Universitas Indonesia Library
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Baxter, Martin
Cambridge, UK: Cambridge university press, 1996
332.63 BAX f
Buku Teks  Universitas Indonesia Library
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Gisela
"[ABSTRAK
Skripsi ini membahas mengenai efektivitas peraturan kewajiban penggunaan L/C sebagai instrumen cara pembayaran untuk ekspor batubara yang dilatarbelakangi dengan keluarnya peraturan Menteri Pedagangan No. 04/MDAG/PER/1/2015 yang mulai berlaku pada bulan April 2015. Penelitian ini ditujukan untuk mengetahui latar belakang dikeluarkannya peraturan kewajiban penggunaan L/C sebagai instrumen cara pembayaran untuk ekspor khususnya batubara, akibat hukum dan sanksi peraturan tersebut, dan apakah dengan diterapkannya peraturan kewajiban penggunaan L/C tersebut telah efektif dalam arti telah ditaati oleh para eksportir batubara dan telah mencapai tujuan peraturan tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan tipologi penelitian deskriptif kualitatif yang menggunakan data primer dan sekunder. Hasil penelitian ini menunjukan bahwa sebagian besar eksportir batubara telah menggunakan L/C dalam kegiatan ekspornya namun tujuan dari peraturan tersebut belum dapat tercapai secara maksimal karena tanpa dibatasinya jenis L/C yang dapat digunakan sebagai cara pembayaran ekspor terutama jenis transferable L/C, masih dimungkinkan bagi eksportir untuk menempatkan devisa hasil ekspor di negara lain.
ABSTRACT
This thesis discusses the effectiveness of the regulatory obligation to use the L/C as a method of payment instrument for the export of coal which based on the background of the issuance of the regulations of the Minister of Trade No. 04 / M-DAG / PER / 1/2015 which came into force in April 2015. The objectives of this thesis is to find out the background of the issuance of regulatory obligation to use the L/C as an instrument method of payment for exports, especially coal, due to the legal and regulatory sanctions, and whether to the implementation of regulatory obligation to use the L/C has been effective in the sense that has been complied with by the coal exporters and has achieved the purpose of the regulation. The method used in this research is normative juridical with typology qualitative descriptive study using primary and secondary data. The results found out that most coal exporters have used the L/C in export activities but these regulation has not been able to achieve its purpose effectively because without limiting the type of L/C which can be used as a method of payment instrument for export, particularly transferable L/C, it is still possible for exporters to put foreign exchange from export proceeds in other countries.
;This thesis discusses the effectiveness of the regulatory obligation to use the L/C as a method of payment instrument for the export of coal which based on the background of the issuance of the regulations of the Minister of Trade No. 04 / M-DAG / PER / 1/2015 which came into force in April 2015. The objectives of this thesis is to find out the background of the issuance of regulatory obligation to use the L/C as an instrument method of payment for exports, especially coal, due to the legal and regulatory sanctions, and whether to the implementation of regulatory obligation to use the L/C has been effective in the sense that has been complied with by the coal exporters and has achieved the purpose of the regulation. The method used in this research is normative juridical with typology qualitative descriptive study using primary and secondary data. The results found out that most coal exporters have used the L/C in export activities but these regulation has not been able to achieve its purpose effectively because without limiting the type of L/C which can be used as a method of payment instrument for export, particularly transferable L/C, it is still possible for exporters to put foreign exchange from export proceeds in other countries.
;This thesis discusses the effectiveness of the regulatory obligation to use the L/C as a method of payment instrument for the export of coal which based on the background of the issuance of the regulations of the Minister of Trade No. 04 / M-DAG / PER / 1/2015 which came into force in April 2015. The objectives of this thesis is to find out the background of the issuance of regulatory obligation to use the L/C as an instrument method of payment for exports, especially coal, due to the legal and regulatory sanctions, and whether to the implementation of regulatory obligation to use the L/C has been effective in the sense that has been complied with by the coal exporters and has achieved the purpose of the regulation. The method used in this research is normative juridical with typology qualitative descriptive study using primary and secondary data. The results found out that most coal exporters have used the L/C in export activities but these regulation has not been able to achieve its purpose effectively because without limiting the type of L/C which can be used as a method of payment instrument for export, particularly transferable L/C, it is still possible for exporters to put foreign exchange from export proceeds in other countries.
;This thesis discusses the effectiveness of the regulatory obligation to use the L/C as a method of payment instrument for the export of coal which based on the background of the issuance of the regulations of the Minister of Trade No. 04 / M-DAG / PER / 1/2015 which came into force in April 2015. The objectives of this thesis is to find out the background of the issuance of regulatory obligation to use the L/C as an instrument method of payment for exports, especially coal, due to the legal and regulatory sanctions, and whether to the implementation of regulatory obligation to use the L/C has been effective in the sense that has been complied with by the coal exporters and has achieved the purpose of the regulation. The method used in this research is normative juridical with typology qualitative descriptive study using primary and secondary data. The results found out that most coal exporters have used the L/C in export activities but these regulation has not been able to achieve its purpose effectively because without limiting the type of L/C which can be used as a method of payment instrument for export, particularly transferable L/C, it is still possible for exporters to put foreign exchange from export proceeds in other countries.
, This thesis discusses the effectiveness of the regulatory obligation to use the L/C as a method of payment instrument for the export of coal which based on the background of the issuance of the regulations of the Minister of Trade No. 04 / M-DAG / PER / 1/2015 which came into force in April 2015. The objectives of this thesis is to find out the background of the issuance of regulatory obligation to use the L/C as an instrument method of payment for exports, especially coal, due to the legal and regulatory sanctions, and whether to the implementation of regulatory obligation to use the L/C has been effective in the sense that has been complied with by the coal exporters and has achieved the purpose of the regulation. The method used in this research is normative juridical with typology qualitative descriptive study using primary and secondary data. The results found out that most coal exporters have used the L/C in export activities but these regulation has not been able to achieve its purpose effectively because without limiting the type of L/C which can be used as a method of payment instrument for export, particularly transferable L/C, it is still possible for exporters to put foreign exchange from export proceeds in other countries.
]"
Lengkap +
Universitas Indonesia, 2016
S61810
UI - Skripsi Membership  Universitas Indonesia Library
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Lewis, Nigel C.
London: Thomas Telfors, 1994
388.112 LEW
Buku Teks  Universitas Indonesia Library
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Langsam, Yedidyah
New Jersey: Prentice-Hall, 1996
005.73 LAN d
Buku Teks SO  Universitas Indonesia Library
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Means, Gardiner C.
New York: Harper & Brothers Publishers, 1962
338.52 MEA p
Buku Teks  Universitas Indonesia Library
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Muhamad Al Gamal
"Konsep dan ketentuan arm's length terdapat dalam akuntansi dan perpajakan. Akuntansi menggunakannya dalam aspek penilaian elemen laporan keuangan melalui penggunaan nilai wajar (fair value). Sedangkan perpnjakan menggunakan konsep dan ketentuan tersebut dalam penanganan aspek perpajakan pada transaksi antar pihak yang memiliki hubungan istimewa, yaitu sebagai dasar penentuan harga wajar (arm's length price).
Penelitian ini bertujuan untuk menganalisis keselarasan nilai wajar menurut IASIIFRS dengan harga wajar menurut OECD Transfer Pricing Guidelines dan ketentuan pajak Indonesia. Di sarnping itu, penelitian ini juga bertujuan untuk menganalisis kelayakan nilai wajar IASIIFRS sebagai dasar penentuan harga transfer plant dan equipmet untuk tujuan perpajak:an, berdasarkan kriteria akuntansi pajak.
Untuk mendeskripsikan, meneliti dan menjawab permasalahan, paradigma yang digunakan adalah positivisme dengan pendekatan mixed method. Hasil penelitian ini menunjukan bahwa terdapat beberapa bagian pada nilai wajar IAS/lFRS yang dapat selaras dengan harga wajar menurut OECD TP Guidelines dan ketentuan pajak Indonesia, khususnya yang berkaitan dengan penilaian plant dan equipment.

Ann's length concepts and rules could be found in accounting and taxation. Accounting applies the concept and rule by using fair value (FV) in valuation of financial report elements. On the other hand, taxation applies arm's length to resolve tax aspect in transaction between associated enterprises.
The first aim of research is to analyse conformity between fair value of IAS/IFRS and ann's fength price of OECD TP Guidelines and Indonesia Tax Rule) in plant and equipment valuation in transfer pricing. The second aim is to analyse acceptability of using IAS/IFRS fair value for tax purpose in transfer pricing, based on tax accounting criterias.
This research based on positivism paradigm and applies mixed method approach to desribe, study and answer the problem. The research findings are, some concepts and techniques of IAS/IFRS fair value could conform with ann's length price of OECD TP Guidelines and Indonesia Tax Rules. Besides, IASIIFRS fair value could be used as transfer price of plant and quipment for tax purpose, based on some criterias of tax accounting."
Lengkap +
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2010
T28551
UI - Tesis Open  Universitas Indonesia Library
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Atkinson, Lee
College Ave: Que Corporation, 1992
005.133 ATK u
Buku Teks SO  Universitas Indonesia Library
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Schildt, Herbert
Berkeley: McGraw-Hill, 1988
005.1 SCH u
Buku Teks SO  Universitas Indonesia Library
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Venny Desna Waty
"Perubahan iklim merupakan salah satu masalah yang dihadapi Indonesia, terbukti bahwa emisi karbon terus meningkat, mencapai dua kali lipat jumlahnya dari tahun 2000. Kekhawatiran internasional dari meningkatnya emisi karbon menghasilkan perjanjian internasional berupa Paris Agreement, yang mengikat setiap negara dengan Nationally Determined Contribution (NDC), suatu target penurunan emisi karbon yang harus dicapai. NDC milik Indonesia mewajibkan penurunan jumlah emisi karbon sebesar 29% pada tahun 2030. Sebagai salah satu upaya penurunan emisi karbon, maka direkomendasi kebijakan yang memberdayakan instrumen pasar berupa carbon pricing. Salah satu instrumennya adalah pajak karbon yang dapat diimplementasikan dapat bentuk cukai, yaitu cukai karbon. Implementasi cukai karbon dapat dilakukan dengan melakukan ekstensifikasi Barang Kena Cukai. Maka, tujuan dari penelitian ini adalah untuk menganalisis apakah cukai karbon dapat memenuhi karakteristik legal cukai yang perlu dipenuhi, bagaiamana upaya pemerintah untuk mewujudkan cukai karbon, serta potensi peningkatan penerimaan negara dari cukai karbon. Hasil penelitian menunjukkan bahwa cukai karbon dapat memenuhi karakteristik legal cukai. Sampai saat ini, upaya pemerintah masih pada tahap awal dan belum fokus pada cukai karbon. Cukai karbon diperhitungkan berpotensi meningkatkan penerimaan negara sebesar 37-176 triliun Rupiah.

Climate change is one of the problems that Indonesia faces, proven that carbon emission keeps increasing, reaching twice its amount since 2000. The international concern from the increasing of carbon emission resulted an international agreement that is Paris Agreement, which ties each country with Nationally Determined Contribution (NDC). Indonesia’s NDC obligate a decrease of carbon emission amount to 29% by 2030. Therefore, as means to decrease carbon emission, there’s a policy recommendation by utilizing market instruments in a form of carbon pricing. One of the instruments is a carbon tax that could be implemented in form of excise, which is carbon excise. The implementation could be done through an extensification of excise goods. Therefore, the purpose of this research is to analyze whether carbon excise could fulfill the legal characteristic of excise, how is the government’s effort to actualize carbon excise, and also carbon excise’s potential to raise government revenues. The result of this research shows that carbon excise could fulfill the legal characteristic of excise. Government’s effort is still on the early stage and there’s no focus yet towards carbon excise. It is calculated that carbon excise has the potential to raise government revenues up to 37-176 billion Rupiah."
Lengkap +
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2019
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UI - Skripsi Membership  Universitas Indonesia Library
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