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"Pasar merupakan faktor kunci dalam hukum persaingan. Struktur pasar dari pasar persaingan tidak sempurna dapat dijadikan kriteria untuk mengukur tingkat persaingan yang terjadi di pasar. Ketika terjadi persaingan di pasar, hal yang harus dipertimbangkan adalah penguasaan pasar. Penguasaan pasar diatur dalam Pasal 19 UU No. 5 Tahun 1999. Ada empat penyalahgunaan yang dilakukan pelaku usaha dari Pasal 19 huruf a-d. Pelaku usaha yang dapat melakukan persaingan tidak sehat atas penguasaan pasar adalah pelaku usaha yang memiliki posisi dominan. Jadi, penguasaan pasar selalu sinonim dengan posisi dominan. Tanpa adanya posisi dominan, tidak mungkin pelaku usaha dapat melakukan penguasaan pasar. Kriteria posisi dominan dapat dilihat Dalam Pasal 25 UU No. 5 Tahun 1999. Perhitungan kuantitatif ini berkaitan dengan pasar bersangkutan, yang terdiri dari pasar geografis dan pasar produk. Tetapi penyalahgunaan atas penguasaan pasar tidak secara kaku memperhatikan batas pangsa yang harus dipenuhi agar dapat dikatakan mempunyai posisi dominan. Hal ini dapat dilihat pada Pasal 1 angka 4. Ada batasan posisi dominan secara umum, yaitu kemampuan untuk menghambat masuk pasar, jaringan dengan perusahaan lain. Ada dua pokok permasalahan dalam penelitian ini, yang pertama adalah bagaimana KPPU menerapkan Pasal 19 dan apa parameter Pasal 19. Dari empat kasus yang menjadi obyek penelitian dapat dilihat bahwa setiap kasus mempunyai situasi dan kondisi yang berbeda-beda sehingga posisi dominan dan penyalahgunaan yang dilakukan oleh pelaku usaha juga tidak sama satu sama lain."

"Penelitian ini diilhami dari pihak perusahaan yang ingin meningkatkan pelayanan kepada nasabah khususnya di lingkungan teller Bll KCP Kyoei Prince. Kondisi yang terjadi saat ini adalah nasabah sering merasa kecewa terhadap pelayanan di Bll KCP Kyoei Prince karena antriannya yang panjang dan menyita waktu. Hal ini dapat membawa kerugian bagi nasabah dan perusahaan.Berdasarkan permasalahan diatas, maka dilakukan penelitian tentang hal-hal apa saja yang mempengaruhi kondisi layanan di BIl KCP Kyoei Prince. Pada penelitian ini, faktor-faktor yang diambil adalah kondisi layanan dan karakteristik nasabah di BII Kyoei Prince. Kondisi antrian dianalisa dengan menggunakan metode antrian untuk mengetahui rata-rata lama menunggu yang dialami oleh nasabah yang terbagi dalam empat bagian waktu dan karakter dari masing-masing nasabah dari hasil kuesioner yang disebar secara purposive kepada nasabah.Dalam penelitian ini digunakan teknik statistik untuk menganalisa data, yaitu menggunakan Teknik Analisis Rentang Kriteria dan teknik perhitungan sesuai dengan metode antrian. Untuk menunjang penelitian ini kuesioner telah disebarkan secara purposive kepada nasabah Bll Kyoei Prince dan kepada nasabah BII yang sempat datang ke Bll KCP Kyoei Prince sebanyak 55 kuesioner dan seluruhnya kembali. Kuesioner telah diuji validitas instrumen dan reliabilitas instrumennya sebelum dibagikan kepada responden dengan hasil uji adalah sangat valid dan reliabel. Setelah melakukan perhitungan dengan menggunakan rumus Slovin maka jumlah kuesioner minimum yang harus dipenuhi adalah sebanyak 43 kuesioner atau responden.Dari hasil penelitian ini dapat disimpulkan bahwa kondisi layanan di Bll KCP Kyoei Prince berada pada tahap biasa-biasa saja, hal ini sesuai dengan hasil analisa rentang kriteria atas kondisi layanan secara keseluruhan yang didalamnya sudah temasuk dalam prinsip-prinsip service quality yaitu Tangibie, Reliability, Responsiveness, Assurance, Emphaty. Hasll analisa dengan menggunakan metode antrian menyatakan bahwa tlngkat kesibukan teller per jam (p) dalam satu hari secara rata-rata dapat diukur sebesar 78,06 %, panjang antrian (Lq) terpanjang adalah 15 orang yaitu pada kondisi ramai II dan waktu menunggu untuk dilayani (Wq)pa|ing1ama adalah 13,83 menit yang terjadi pada kondisi ramai II namun masing-masing responden memiliki ukuran waktu tunggu pelayanan yang berbeda, sehingga antrian di BII KCP Kyoei Prince sangat relatif, tergantung dari karakter dan Iatar belakang nasabah.Untuk itu, manajemen perlu mengetahui kecenderungan karakter nasabah di Bll KCP Kyoei Prince. Oleh karena itu, manajemen dituntut untuk mengambil langkah-langkah agar kondisi Iayanan di BII KCP Kyoei Prince dapat diperbaiki agar nasabah tidak dirugikan dan perusahaan akan mendapat keuntungan yang optimal.

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This research has been initiated by the company in order to enhance the service to the customers, focusing in the teller service area at BII Kyoei Prince Sub-branch. in the current condition, there have been several complaints from the customer in regards to the services performed at BII Kyoei Prince Sub-branch, mainly due to long queue that wastes their time. On the other hand, this situation can create huge loss to both, the customers and the company.

Based on the above obstacles, the research was conducted to identify the factors that influenced the services performance at BII Kyoei Prince Sub-branch. In this research, some of the factors taken into account are service conditions and customer characteristic at BII Kyoei Prince. The analysis of queuing condition has been conducted by using the queuing method to calculate the average length of time spent by the customer in the queue, in which, it is divided into four different time ranges and characters of each customer, the data is taken from the result of the questionnaires that has been give purposively to the customer.

The Statistical tools that have been utilized to analyze the data are the techniques of criteria span analysis and queuing method analysis. To support the conduct of the research, questionnaires have been given purposively to the customer of BII Kyoei Prince Sub-branch and also to the customer of other BII Branches or Sub-branches who came to BII Kyoei Prince Sub-branch. There are the totals of 55 questionnaires and all of the questionnaires were back to the researcher appropriately. Prior to the distribution, the questionnaires were tested first in term of the validity and the reliability of the instruments, the result was found valid and reliable. After the counting has been conducted using Slovin Formula, it is discovered that the minimum number of questionnaires completed must not lower than 43 respondents.

The conclusion that can be drawn from the research is that the level of service at BII Kyoei Prince Sub-branch can be categorized into normal condition. This is in line with the result of Criteria Span Analysis of the overall service condition, in which it is include the principles of service quality which are tangible, reliability, responsiveness, assurance, and empathy. The result analysis using the queuing method shows that teller occupancy level per hour (p) in one given day is equal to an average of 78.06%, the longest length of queue (Lq) is 15 people during peak condition ll, and the longest time spent for waiting to be served (Wq) is equal to 13.83 minutes during peak condition ll. However, each and every respondent has a different attitude towards the amount of time spent for waiting to be served. Thus, the queuing condition at Bll Kyoei Prince is totally dependent to the characteristic and the background of the customer itself. It is no doubt that management need to know the character of the majority of its customer at Bll Kyoei Prince Sub-branch. ln addition, management need to set action plan to improve service level at Bll Kyoei Prince Sub-branch, so it wilt avoid the potential loss that might occur to the customers and in addition, it can also improve the profit of company."

"Permanent Establishment in Indonesian Taxation System is very unique. Indonesian taxation regulation uses two perspectives for relationship between permanent establishment and their head office. In some transaction they are one entity, but in other transaction they can be two entities. Because of that, it is still confusing for both the tax payer and tax investigator to understand the transaction between head office and permanent establishment. One of the problems is when the transaction is about determining the basis value of depreciation on transfer capital asset form head office to permanent establishment. Because in Indonesian taxation regulation it is still not clear about the treatment of depreciation for permanent establishment.The approach used in this research is qualitative approach. The goal is to try to find an understanding to determine the basis value of depreciation on transfer capital asset from head office to permanent establishment. The research type is descriptive because the writer tries to give a detail description in determining basis value of depreciation on transfer capital asset from head office to permanent establishment. The data collection technique used in this research is by reading the literature which focuses on the research, observation, and interview. The interview was done with tax government institution, and tax expert.The result of this research is there are two alternatives to be the basis value of depreciation on transfer capital asset from head office to permanent establishment. They are tax value and fair market value. Both of them can be uses because for this transaction it is still not have the clear regulation. Based on theory it is uses tax value, but in international taxation it is uses fair market value because the relationship between the head office and the permanent establishment like if it were a distinct and separate enterprise."