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Hasil Pencarian

Ditemukan 46318 dokumen yang sesuai dengan query
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Jakarta: Kompas Indonesia, 1991
R 338.7025 TOP
Buku Referensi  Universitas Indonesia Library
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Pepey Riawati Kurnia
"To face the pressure of competition, more and more companies perform accelerated product development by shortening the product development time so that the product will arrive at the market at the shortest time. Food industry has also performed accelerated product development. Using evolution theory, contingency theory, market-based view, and resource-based view a research model has been built. Results of the research?s initial identification show that food industry in Indonesia is in growth level towards maturity level. Meanwhile, competition in the food industry is in moderate level towards hypercompetition level. Tactics of accelerated product development often carried out is by simplifying the product development steps to eliminating the product development steps. The innovation type used is incremental innovation since it is fast and easy. Results of the research give information that intuition and capabilities are the main motivating factors for big-medium scaled food companies in Indonesia to accelerate product development."
Management Research Center (MRC) Department of Management, Faculty of Economics, University of Indonesia and Philip Kotler Center, 2013
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Artikel Jurnal  Universitas Indonesia Library
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Suhendra
"Tesis ini membahas tentang pengenaan Pajak Penghasilan terhadap perusahaan over the top asing yang melakukan kegiatan usaha di Indonesia. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan desain deskriptif, dengan data yang bersumber dari laporan keuangan X, Pte.Ltd dan proses bisnis yang dilakukan oleh X, Pte.Ltd. Aturan perpajakan yang ada saat ini sangat sulit dijadikan sebagai dasar hukum untuk mengenakan pajak penghasilan kepada perusahaan over the top asing, karena Persetujuan Penghindaran Pajak Berganda (P3B) mengatur, untuk pendirian Bentuk Usaha Tetap mensyaratkan harus terdapat tempat yang bersifat tetap (Fixed Place) dilokasi usaha tempat Wajib Pajak melakukan kegiatan usaha (negara sumber), supaya negara sumber dapat mengenakan pajak penghasilan atas keuntungan yang diperoleh di negara sumber (Indonesia), dan kegiatan yang dilakukan bukan merupakan kegiatan yang bersifat persiapan (preparatory) ataupun penunjang (auxiliary). Sedangkan proses bisnis dari perusahaan over the top tidak memerlukan tempat tetap, tetapi melalui jaringan internet (over the top). Sehingga sangat besar potensi pajak yang tidak bisa dipungut dan menimbulkan kerugian besar bagi penerimaan negara. Hasil penelitian ini menyimpulkan bahwa walaupun terkendala dengan adanya Persetujuan Penghindaran Pajak Berganda (P3B), namun Indonesia dapat mengenakan pajak penghasilan kepada perusahaan over the top, namun untuk jangka panjang perlu dilakukan penyempurnaan aturan. Penelitian ini diharapkan dapat menjadi salah satu masukan bagi Otoritas Pajak dalam membuat kebijakan dan aturan dalam mengenakan pajak penghasilan kepada perusahaan over the top yang melakukan kegiatan usaha di Indonesia

This thesis discusses about Income Tax on foreign over the top companies that doing business activities in Indonesia. This study uses a qualitative research approach with descriptive design, with data sourced from the financial statements X, Pte. Ltd and business processes carried out by X, Pte.Ltd. The current tax rules are very difficult to serve as a legal basis for imposing income tax on foreign over the top companies, because the Double Tax Avoidance Agreement (P3B) set that to be a Permanent Establishment (PE) need a fixed place in the Taxpayers location that they doing business activities (source country), and activities that carried out in the source country are not preparatory or auxiliary activities, so that the source country can collect income tax on the profits earned in the source country (Indonesia). Whereas the business process of an over the top company does not require a fixed place, but through an internet network. So that there is a huge potential for taxes that cannot be collected and incur large losses for state revenues. The results of this study conclude that although constrained by the existence of the Double Tax Avoidance Agreement (P3B), Indonesia can impose income tax on over the top companies, so it is hoped that this research can be one of the inputs for the Tax Authority in making income tax policies and rules to over the top companies that doing business in Indonesia"
Depok: Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2019
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UI - Tesis Membership  Universitas Indonesia Library
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Averus Sina
"Skripsi ini bertujuan Untuk menganalisis penentuan status BUT pada Multinational Company berbasis Over The Top di Indonesia dan Faktor-faktor yang dapat mendukung penerapan kebijakan penentuan status BUT pada Multinational Company berbasis Over The Top di Indonesia. Analisis penentuan status BUT didasarkan pada kebijakan SE-04/PJ/2017, PMK 35/PMK.03/2019, Perppu 1 Tahun 2020 serta kesesuainnya dengan tax treaty yang berlaku. Penelitian ini menggunakan pendekatan kualitatif. Data yang digunakan diperoleh dengan cara melakukan wawancara mendalam dengan narasumber yang relevan dengan permasalahan yang diangkat. Hasil penelitian ini menyimpulkan bahwa SE-04/2017,PMK-35/2019 dan perppu 1 tahun 2020 belum dapat diterapkan untuk dapat menimbulkan adanya BUT pada MNC berbasis OTT di Indonesia. SE-04/2017 dan PMK-35/2019 masih menjadikan UU PPh sebagai sumber rujukan terkait penentuan BUT dimana UU PPh masih terbatas pada physical presence untuk menentukan BUT, sementara itu regulasi Perppu 1 Tahun 2020 juga belum dapat diterapkan untuk menentukan BUT pada aktivitas bisnis MNC berbasis OTT, karena ketentuan Significant Economic Presence yang merupakan nexus rules untuk menetapkan BUT pada MNC berbasis OTT bertentangan dengan ketentuan BUT yang terdapat dalam tax treaty yang masih berdasarkan pada physical presence. Pemerintah juga perlu mempertimbangkan berbagai faktor pendukung yaitu, global konsensus atas inclusive framework, Renegosiasi tax treaty melalui instrumen bilateral ataupun multilateral, dan adanya sinergisitas antara lembaga pemerintah.

This thesis aims to analyze the determination of the status of PE in Multinational Companies based on Over the Top in Indonesia and the factors that can support the implementation of the policy for determining the status of PE in Multinational Companies based on Over the Top in Indonesia. Analysis of determining PE status is based on policies SE-04 / PJ / 2017, PMK 35 / PMK.03 / 2019, Perppu 1 of 2020 and its compliance with applicable tax treaty. This research uses a qualitative approach. The data used was obtained by conducting in-depth interviews with sources relevant to the issues raised. The results of this study concluded that SE-04/2017, PMK-35/2019 and Perppu 1 of 2020 could not be applied to be able to cause PE in OTT-based MNCs in Indonesia. SE-04/2017 and PMK-35/2019 still make the Income Tax Law as a reference source related to determining BUT where the Income Tax Law is still limited to physical presence to determine PE, meanwhile Perppu 1/2020 regulations also cannot be applied to determine PE in business activities MNC is based on OTT, because the provisions of the Significant Economic Presence which are the nexus rules for establishing PE on OTT-based MNC are in conflict with the PE provisions contained in the tax treaty that are still based on physical presence. The government also needs to consider various supporting factors namely, global consensus on inclusive frameworks, tax treaty renegotiation through bilateral or multilateral instruments, and the existence of synergy between government institutions."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2020
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UI - Skripsi Membership  Universitas Indonesia Library
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Kriesthian Widyantoro
"ABSTRAK
Penelitian ini menganalisis pengaruh dividend policy terhadap cost of debt dengan pemoderasi Indonesia rsquo;s 100 Top Business Groups. Sampel penelitian sebanyak 1.193 unbalanced panel data observation pada perusahaan non-keuangan yang terdaftar di BEI tahun 2010-2014 dan 449 observasi diantaranya terafiliasi dengan business groups. Penelitian ini menyimpulkan dividend policy, business group, dan profitability berpengaruh negatif terhadap cost of debt. Namun keberadaan business group tidak terbukti memperkuat pengaruh negatif dividend policy terhadap cost of debt. Selain itu, bankruptcy risk berpengaruh positif terhadap cost of debt, sedangkan Tangibility tidak berpengaruh terhadap cost of debt. Hasil penelitian ini mendukung the information content effect dalam the signalling hypothesis theory.

ABSTRACT
This thesis analyzes the effect of dividend policy to cost of debt with Indonesia 39 s 100 Top Business Groups as moderating variable. Our sampel are 1,193 unbalanced panel data observation of non financial company listed in Indonesia Stock Exchange in 2010 2014 those are including 449 observations affiliated with business groups. Our research shows that dividend payout, business group, and profitability negatively affect the cost of debt. But the existence of the business group is not proven to strengthen the negative effect of dividend policy on cost of debt. While bankruptcy risk affect the cost of debt positively, but Tangibility doesn rsquo t affect the cost of debt. These results support the information content effect and the signaling hypothesis theory. "
2016
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UI - Tesis Membership  Universitas Indonesia Library
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Jakarta: Pusat Profil dan Biografi Indonesia, 1999
R 920.72 Pro
Buku Referensi  Universitas Indonesia Library
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M. Suyanto
Yogyakarta: Andi, 2007
658.84 Suy m
Buku Teks  Universitas Indonesia Library
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Jakarta: Ministry of Education and Culture, Republic of Indonesia, 2012
959.8 IND t
Buku Teks SO  Universitas Indonesia Library
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Ni Wayan Putri Larassita Parwangsa
"Pendahuluan : Sebagian besar LSL merupakan orang-orang yang menjalankan prinsip hidup bebas dimana 88% gaya seksual pada LSL tidak aman yaitu memiliki pasangan seks multipel. Kecenderungan perilaku seksual berisiko dengan banyak pasangan yang dilakukan oleh kelompok LSL ini dapat dikaitkan dengan perilaku penggunaan kondom secara konsisten dalam rangka pencegahan penularan HIV dan IMS pada kelompok LSL. Penelitian ini bertujuan ntuk mengetahui hubungan Pasangan Seks Multipel dengan Perilaku Penggunaan Kondom pada kelompok LSL di 5 Kota Besar di Indonesia tahun 2015.
Metodologi : Penelitian ini menggunakan cross sectional design. Lokasi penelitian ini dilaksanakan di 5 Kota Besar di Indonesia yaitu Jakarta, Bandung, Semarang, Surabaya, dan Denpasar dengan menggunakan data sekunder. Data sekunder pada penelitian ini diperoleh dari data Survey Terpadu Biologis dan Perilaku (STBP) pada tahun 2015.
Hasil : Hasil penelitian menunjukkan bahwa proporsi LSL yang tidak konsisten menggunakan kondom di 5 Kota Besar di Indonesia tahun 2015 yaitu sebesar 67,55%, proporsi LSL yang memiliki pasangan seks multipel yaitu sebesar 83,80%, dan pasangan seks multipel memiliki hubungan yang signifikan dengan perilaku penggunaan kondom dengan nilai PR sebesar 1,571 (95% CI 1,171 – 2,108) setelah dikontrol variabel riwayat IMS.
Kesimpulan : Kesimpulan dari penelitian ini yaitu LSL yang memiliki pasangan seks multipel berisiko 1,571 kali lebih besar untuk berperilaku tidak konsisten dalam menggunakan kondom dibandingkan dengan LSL yang tidak memiliki pasangan seks multipel setelah dikontrol variabel riwayat IMS.

Background : Most MSM are people who live the principle of free life where 88% of sexual styles in MSM are unsafe, namely having multiple sex partners. The tendency of risky sexual partners with multiple partners conducted by MSM groups can be associated with consistent behavior of condom use in the context of preventing HIV and STI transmission in MSM groups. This study aims to find out the relationship of Multiple Sex Couples with Condom Use Behavior in MSM groups in 5 Big Cities in Indonesia in 2015.
Methods : This study used a cross sectional design. The location of this study was carried out in 5 major cities in Indonesia, namely Jakarta, Bandung, Semarang, Surabaya, and Denpasar using secondary data. Secondary data in this study were obtained from data from the Biological and Behavior Integrated Survey (STBP) in 2015.
Results : The results showed that the proportion of MSM who were inconsistent in using condoms in 5 big cities in Indonesia in 2015 was 67.55%, the proportion of MSM who had multiple sex partners were 83.80%, and multiple sex partners had a significant relationship with condom use behavior with a PR value of 1.571 (95% CI 1.171 - 2.108) after being controlled by STI History.
Conclusion : The conclusion of this study is that MSM who have multiple sex partners have a risk of 1.571 times greater behavior that is not consistent in using condoms compared with MSM who do not have multiple sex partners after being controlled by STI History.
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Depok: Fakultas Kesehatan Masyarakat Universitas Indonesia, 2019
T52760
UI - Tesis Membership  Universitas Indonesia Library
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Sato, Yuri, author
"ABSTRACT
The purpose of this thesis is to analyze capital ownership structure and the position of business groups in Indonesia by the use of a company data file the author compiled, and through the analysis, to describe the development path and the changing nature of Indonesian business groups.
In line with this purpose, first of all, the background and the scope of this study is defined in Chapter 1, where I stress the importance of micro-economic studies in Indonesia.
Chapter 2 is devoted to analysis of capital ownership structure in the Indonesian national economy. First, I introduce my company data file as one of the best sources of company analyses, and clarify its significance and limitations(2.2). Then, I describe overall capital ownership structure and prove that domestic private capital constitutes the most significant component in the national economy(2.3). The next section (2.4) focuses on the position of business groups by two measures, that is, their total equity capital accumulated during the last two decades and the scale of present economic activities. Further, I compare the results with some cases of other developing economies and draw implication that Indonesian business groups have developed conspicuously but the level is still less than the upper levels in the international perspective. Lastly, I close this Chapter with some combined conclusions with the results from other data sources (2.5).
Chapter 3 is a historical illustration of the development process of Indonesian business groups. The period from 1967 to 1986 is divided into three sub-periods, and the environmental conditions and reactions of business groups are described with some examples. Throughout the period, I set the analytical focus on development strategies of business groups, and find a consistent tendency that business groups which much depended on exogenous growth factors have come to exhibit endogenous growth abilities, with rationalizing their group formation (3.4.3).
In the last chapter, I examine findings from the above two chapters, through analysis of new development of business groups after deregulation. I attempt two reexaminations ; one is concerning obvious irrelevance of the patronage framework where business groups are viewed from political connection (4.1.2), and the other is concerning the still consistent changing nature of business groups, which suggests that the recent performance of business groups should be viewed in the historical perspective. Lastly, by discussing the recent conglomerate controversy, I clarify my conclusion : business resources accumulated in business groups and their actualized merits at present must be effectively utilized for the future development in Indonesia. "
1989
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UI - Tesis Membership  Universitas Indonesia Library
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