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"If you've ever wondered what it's really like to be a training and development consultant and what it takes to become a successful one, then you need this book. You'll learn about:The four things you must have before becoming a consultantHow to sell yourself, find clients, and develop proposalsThe client's point of view and how it impacts youSetting up your practice effectively and professionally.Consulting Basics is comprehensive, yet it's a quick and pleasant read. Get the insider's view of consulting, and find out how you can join the world of independent professionals."

"ABSTRACTSince early 2000s, Indonesian mortgages business continued to record a significant growth, outpaced the growth of overall Indonesian banking system loans. This growth was supported by strong growth property sector in line with strong demand in housing as one of the society basic needs. After post financial crisis in 1998, the role of banking systems has shifted from initially focus on developer financing to consumer financing. The Bank has focused in developing the mortgage business since 2007 by launching several product programs with relatively competitive interest rates and longer tenor compared to the other product programs from competitors. Since 2007, the growth of the Bank‟s mortgage portfolio has outpaced the industry and approaching the end of 2012 the Bank‟s was the market leader for non-subsidized mortgage market. The results of this research show that during 2007 ? 2012 the Bank has been able to avoid head-to-head competition. However, the Bank has continuously explored other blue oceans in order to stay in less competitive zone in mortgage business.

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"ABSTRAKDirektorat Jenderal Pajak (DJP) terus meningkatkan pelayanan dan pengawasannya kepada Wajib Pajak untuk meningkatkan kepatuhan sukarela Wajib Pajak dalam memenuhi kewajiban perpajakannya. Hal tersebut dapat dilakukan melalui pengawasan dan konsultasi yang dilakukan oleh Account Representative yang dapat meliputi pengawasan pembayaran masa, himbauan serta konseling. Di sisi lain, DJP juga melakukan penegakan hukum melalui pemeriksaan, penagihan dan penyidikan. Penegakan hukum ini diharapkan akan mempengaruhi kepatuhan Wajib Pajak yang pada akhirnya berkontribusi dalam meningkatkan penerimaan negara. Penelitian ini menggunakan metode kualitatif dan bertujuan untuk mengetahui efektivitas dari pemeriksaan dan pengawasan dan konsultasi melalui himbauan konseling di KPP Wajib Pajak Besar Satu. Data-data berupa data primer yang diperoleh dari wawancara dan data sekunder berupa dokumen-dokumen serta melalui media cetak ataupun online dalam bentuk data, teks dan data statistik. Hasil penelitian mendapatkan kesimpulan bahwa untuk pencapaian target penerimaan dari kegiatan pemeriksaan sudah sangat baik, tetapi masih terdapat masalah dalam penyelesaian penugasan pemeriksaan. Dari sisi pengawasan dan konsultasi, pencapaian penerimaan pajak dari kegiatan himbauan dan konseling masih belum optimal jika dibandingkan dengan prognosa.

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ABSTRACT

Directorate General of Tax (DGT) is in attempts to improve service and supervision to taxpayers to increase taxpayers? voluntary compliance in fulfilling tax obligation. Monitoring and consulting conducted by Account Representative can be done by monitoring tax payment, providing notice and counseling to taxpayers. In addition, DGT also conducts law enforcement activities through audit, collection and investigation. These law enforcement actions are expected to influence taxpayers? voluntary compliance that in turn may contribute to the tax revenue. This research used qualitative methods and aims to determine the effectiveness of audit and monitoring and consulting throuhg giving notice and counseling in Large Taxpayer Tax Office (LTO) One. Data used in this research consists of primary data obtained from interviews and secondary data in the form of documents and printed media or online in the form of data, text and statistical data obtained from LTO One. The results of the research came to the conclusion that tax audit has a good achievement in increasing tax revenue. But still there are problems in the completion of the audit assignment. In terms of monitoring and consulting, the achievement of tax revenue from giving notice and counseling activities are still not optimal compared with the prognosis."

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"Penelitian ini mengkaji peran konsultan pajak sebagai perantara pajak yang memiliki peran penting dalam sistem perpajakan. Fokus penelitian adalah pada peran konsultan pajak sebagai perantara (tax intermediaries) terhadap penerapan konsep kepatuhan kooperatif (cooperative compliance). Posisi strategis konsultan pajak ini harus diperhitungkan untuk membangun kepatuhan. Dalam studi ini, pendekatan metode campuran diadopsi dengan menggabungkan wawancara dengan konsultan pajak di bawah Ikatan Konsultan Pajak Indonesia (IKPI), Account Representative di bawah Direktorat Jenderal Pajak, dan Akademisi, yang direkrut dari responden survei untuk berpartisipasi dalam wawancara. Penelitian ini memberikan rekomendasi kepada Direktorat Jenderal Pajak (DJP) agar DJP dapat menyusun rancangan Peraturan Direktur Jenderal Pajak mengenai kepatuhan kooperatif (cooperative compliance) dengan mempertimbangkan best practice di berbagai negara yang telah menerapkannya misalnya penerapan Tax Control Framework (TCF) sebagai persyaratan peserta cooperative compliance. Dan juga kepada konsultan pajak untuk dalam prakteknya dapat merefleksikan diri sebagai wajib pajak sepanjang kondisi tersebut legal dan menahan diri melakukan aggressive tax planning, tax avoidance, maupun tax evasion.

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This study examines the role of tax consultants as tax intermediaries who have an important role in the tax system. The focus of the research is on the role of tax consultants as tax intermediaries in conducting the concept of Cooperative Compliance. The strategic position of this tax consultant must be taken into account to build compliance. In this study, a mixed-methods approach was adopted by combining interviews with tax consultants under the Indonesian Tax Consultants Association (IKPI), Account Representatives under the Directorate General of Taxes, and academics, which were recruited from the survey respondents to participate in the interviews. This study provides recommendations to the Directorate General of Taxes (DGT) so that the DGT can draft a Regulation of the Director-General of Taxes regarding cooperative compliance by considering best practices in various countries that have implemented it, for example, the application of the Tax Control Framework (TCF) as a requirement for cooperative compliance participants. And also, the tax consultant is to be able to practice self-reflection as a taxpayer as long as the condition is legal and refrain from doing aggressive tax planning, tax avoidance, and as well as tax evasions."