Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKMengingat Omnibus Law ditujukan untuk meningkatkan investasi di Indonesia, penelitian ini bertujuan untuk menjawab pertanyaan mengenai sektor mana yang dapat menghasilkan dampak terbaik sehingga pemerintah Indonesia harus memprioritaskan sektor tersebut sebagai sektor prioritas investasi. Tiga sektor dipertimbangkan: manufaktur, pertambangan dan penggalian, dan listrik dan gas. Dengan menggunakan model Input-Output dan model mikrosimulasi, penelitian ini meneliti dampak makro, mikro, dan lingkungan atas setiap skenario investasi. Hasil penelitian menunjukkan bahwa dalam jangka pendek, investasi pada sektor listrik dan gas menciptakan dampak makro tertinggi, sementara investasi pada sektor pertambangan dan penggalian lebih baik dalam mengurangi kemiskinan dan ketimpangan, meskipun juga menghasilkan dampat lingkungan yang lebih besar.

---

ABSTRACTAs the Omnibus Laws are aimed to increase investment inflow to Indonesia, this paper tries to answer the question about investment in what sector that can generate the highest outcome, such that the Indonesian government should prioritize this sector as the investment targeted sector. Three sectors are considered: manufacturing, mining and quarrying, and electricity and gas. Using an I-O model and a microsimulation model, this paper examines the macro, micro, and environmental impacts of each investment scenario. The results reveal that in the short-run, investment in the electricity and gas sector generates the highest macro impacts, while investment in the mining and quarrying sector is better in reducing poverty and inequality, although it has a bigger environmental impact."

"Fixed-Mobile Convergence (FMC) merupakan tren pengembangan jaringan ke depan dengan akses layanan tanpa batas (seamless mobility) untuk pengguna jaringan tetap (fixed network) (PSTN, ISDN, FWA, WAN/LAN, WiFi dan Bluetooth) dan pengguna jaringan bergerak (mobile network) (GSM, CDMA dan PCS), dengan adanya konvergensi ini diharapkan layanan multimedia yaitu voice, data dan mobility dapat berjalan pada perangkat (terminal), tanpa melihat mode akses dan arsitektur jaringannya masing-masing. FMC ini di masa depan diharapkan dapat memenuhi kebutuhan pengguna akan layanan multimedia dengan dukungan bandwidth memadai, mobilitas tinggi dan kemudahan akses. Terdapat 3 (tiga) pendekatan dari sisi teknologi untuk implementasi FMC yaitu UMA (Unlicensed Mobile Access) IMS (IP Multimedia Subsystem) dan Mobile IP.Teknologi UMA, yang dalam standard 3GPP (3rd Generation Partnership Project) disebut GAN (General Access Network), adalah teknologi yang memungkinkan pelanggan mobile (GSM/GPRS/EDGE) dapat berkomunikasi dengan jaringan unlicensed radio dengan menggunakan handset dual-mode. IMS dibangun sebagai sebuah teknologi yang mengakomodasi fixed dan mobile network serta mampu memberikan platform layanan multimedia dalam satu sesi kontrol pada jaringan IP. Teknologi Mobile IP mengintegrasikan berbagai teknologi jaringan akses dan transport berbasis IP. Pendekatan model implementasi FMC dapat dilakukan dengan dua tahapan yaitu Pre-Convergence dan Convergence. Pada tahap pre-convergence dilakukan implementasi Mobile IP sebagai jembatan menuju tahap convergence berbasis IMS. Di tahapan ini, teknologi UMA/GAN dapat juga diterapkan sebagai teknologi antara menuju tahapan convergence dan dari sisi layanan, tahap preconvergence difokuskan pada persiapan produk dan layanan menuju tahap convergence.Beberapa negara telah mengimplementasikan FMC dalam rangka optimalisasi infrastruktur, mempertahankan jumlah pelanggan dan ARPU serta diversifikasi produk dan layanan. Didalam Implementasi Fixed-mobile convergence perlu didukung oleh kesiapan kebijakan dari pemerintah, para penyelenggara telekomunikasi baik fixed maupun mobile serta dukungan vendor telekomunikasi. Kebijakan telekomunikasi di Indonesia yang berpedoman pada prinsip teknologi netral (neutral technology policy) sebagaimana tertuang dalam Rencana Pembangunan Jangka Panjang (RPJP) 2005-2025 diharapkan dapat lebih fleksibel dan terbuka untuk memudahkan perubahan teknologi yang cepat berubah sehingga dapat mendorong industri telekomunikasi dan percepatan pertumbuhan ekonomi nasional namun khusus terkait dengan regulasi yang mengatur tentang FMC belum ditetapkan di dalam kebijakan sektoral.

---

Fixed-Mobile Convergence (FMC) represent trend development of future network with no limited access service for the consumer of network remain to (network fixed) ( PSTN, ISDN, FWA, WAN / LAN, WiFi and of Bluetooth) and consumer of mobile network (GSM, CDMA and of PCS), with existence of this convergence expected multimedia service likes voice, data and mobility can working with device (terminal), without seeing mode access and its architecture network. This FMC in the future expected can fulfill requirement of consumer with service of multimedia and support of bandwidth requirement, high mobility and easily to access. There was have three approach of technological side for FMC implementation that is UMA ( Unlicensed Mobile Access) IMS ( IP Multimedia Subsystem) and Mobile IP.UMA Technology, which in standard 3GPP (3rd Generation Partnership Project) as GAN (General Access Network), is possible technology for mobile customer (GSM/GPRS/EDGE) can communicate with network of unlicensed radio by using dual-mode handset. IMS developed as a technology which accommodating of fixed and mobile network and also can give service platform of multimedia in one session control in the IP network. IP Mobile technology integrated various network technology access and transport base on IP. Approach of FMC model implementation can be done with two step that is Pre- Convergence and of Convergence. In the phase of pre-convergence can be implemented by Mobile IP as a bridge to go to phase of convergence with base on IMS. In this step, UMA technology UMA /GAN also can be applied as technology between going to next step of convergence and from service side, phase of pre-convergence focused in preparation of service and product to go to next phase of convergence.Some country already implement of FMC technology in order to optimal of infrastructure, maintaining the amount of customer and ARPU and also diversification product and service. In the Implementation of Fixed-Mobile convergence require to be supported by readiness of policy of government, telecommunications provider fixed and mobile and also support of vendor telecommunications. Policy of telecommunications in Indonesia which directive by neutral technological principle as decanted in Long-Range Plan Development (RPJP) 2005-2025 expected to earn more flexible and open to facilitate change of technology which fast change so that can be push telecommunications industry and acceleration of growth and special national economics but related to regulation arranging about FMC not yet been specified in sectoral policy. In this thesis, would like to analyze of implication FMC implementation in Indonesia with paying attention the condition of regulation likes telecommunications structure providing, service tariff, interconnection, license and numbering by doing benchmarking with some state which have already implement by research of FMC Model implementation recommended for able to implementation in Indonesia."

"Penelitian ini bertujuan untuk menganalisis sengketa penghindaran pajak melalui thin capitalization dengan skema back to back loan, penyelesaian kasus tersebut di pengadilan pajak, serta menganalisis ketentuan thin capitalization rule di Indonesia dalam menangkal thin capitalization dengan skema back to back loan. Selain itu, penelitian ini juga bertujuan untuk menggambarkan sengketa penentuan status beneficial owner, penyelesaian kasus tersebut di pengadilan pajak, serta menganalisis regulasi perpajakan Indonesia dalam menangani sengketa penentuan status beneficial owner. Penelitian ini menggunakan delapan belas putusan banding Pengadilan Pajak tahun 2011-2014 yang terkait dengan thin capitalization dengan skema back to back loan dan beneficial owner sebagai objek penelitian. Hasil penelitian menunjukkan bahwa ketiadaan thin capitalization rule di Indonesia membuat majelis hakim menggunakan diskresi dalam memutuskan sengketa mengenai thin capitalization dengan skema back to back loan. Selain itu diketahui bahwa untuk menentukan status beneficial owner, majelis hakim menggunakan prinsip substance over form dan pendekatan ekonomis dengan lebih banyak memberikan beban pembuktian kepada terbanding.

---

The purposes of the research are to analyze tax avoidance through thin capitalization with back to back loan disputes and the settlement of the disputes in tax court, and to analyze thin capitalization rule in Indonesia in combatting thin capitalization with back to back loan. The research also aims to describe the disputes of determination of beneficial owner and the settlement of the disputes in tax court, and to analyze tax regulation in Indonesia regarding determination of beneficial owner. The research used 18 tax court appeal decisions in 2011-2014 that are related to thin capitalization with back to back loan and beneficial owner as the research objects. The results of the research show that the absence of thin capitalization rule in Indonesia has made the judges used discretion in deciding the disputes. In addition, in order to determine beneficial owner, the judges used substance over form principle and economic approach and gave more burden of proof to tax authority."