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"By the presence of the globalization of world economics, it has increased economics integration and created global economic order eliminating economical relation barriers and created a dependence, so that a state unable to economically meet its own needs. Global economic relations, which initially merely consisted of good exchange, has been followed by the migration of human resources and capital transaction and service across state border. It grew to serve in the international economic battle, so it promoted the creation of multinational corporations carrying out their activities in various countries, especially to perform an international investment.

Viewed from perspective of foreign state as an investor, those investors will perform investment in several chosen shapes, which each owned different investment consequences. In general, those investment shapes, among them are:

1. Whether those investments are in the form of Permanent Establishment. If this model is selected, then those investors will expect its administration fluency/business development existed in its country.

2. Whether those investment are in the form of Subsidiary Company in Indonesia. If this model is selected, then those investors will expect dividend as a yield of those investments.

This thesis aimed at understanding what exactly are taxes aspects affecting the selection of venture form between Permanent Establishment or Subsidiary Company, and also observing the influence of tax treaty in order to the retrenchment of international tax burden.

Method used within this thesis was analytic descriptive one. Research was conducted through library research toward many literature books, home and international tax regulations, scientific works, journals, internet, and other written sources. In order to complete those library research, the author also has performed the calculation of income tax burden to the four treaty partner states.

Out of discussion result, it could be drawn a conclusion that, by understanding the international tax aspects, both upon taxes stipulation in source state and taxes stipulation in domicile state, and also the prevailing tax treaty between two countries, a tax burden having to be born by home enterprise so that it could be selected a representative corporation. The selection of corporation, whether it will in the form of subsidiary company or in the form of Permanent Establishment, did not enough by considering merely income tax burden, but also it had to be supported by concerning each profit of corporation in the relation to international tax planning."

"Het keerpunt der tijden, waarin wij leven, geeft aan de altijd actueele problemen van saat en maatscnappij een overheerschende beteekenis ..."

"Karya ahkir ini disusun untuk membahas dan menganalisis bentuk state-corporate crime dalam pengimplementasian prinsip ecotourism yang justru menimbulkan environmental harm. Pesatnya perkembangan pariwisata di Indonesia, menghadirkan ecotourism sebagai strategi pembangunan pariwisata baru yang mendorong pengembangan program prioritas 10 Bali Baru, yang satu diantaranya adalah Taman Nasional Kepulauan Seribu (TNKS). Namun, pengimplementasian ecotourism yang coba dikembangkan di TNKS justru diwujudkan dalam tiga target materiil 10 Bali Baru, diantaranya target pemasukan devisa, target jumlah wisatawan, dan target penyelesaian waktu pembangunan. Pada ahkirnya, pengimplementasian ecotourism di TNKS berakhir pada dampak environmental harm.

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This paper is structured to discuss and analyze the forms of state-corporate crime in the implementation of the principle of ecotourism which actually causes environmental harm. The rapid development of tourism in Indonesia, presenting ecotourism as a new tourism

development strategy that encourages the development of the Thousand Islands National Park (TNKS) as one of the 10 priority programs in Bali Baru. However, the implementation of ecotourism that was tried to be developed in TNKS was actually realized in three material targets for 10 New Bali, including foreign exchange income targets, the target number of tourists, and the target of completion of development time. In the end, the implementation of ecotourism in TNKS ended on the impact of environmental harm."