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"Pelaksanaan proyek konstruksi infrastruktur dengan sistem kontrak design and build sedang banyak dilakukan belakangan ini dan sangat membutuhkan strategi pengelolaan yang cermat dari tahap perencanaan sampai tahap akhir pelaksanaan proyek. Masalahmasalah yang sering dihadapi dalam pelaksanaan proyek ini pada umumnya adalah masalah penerapan manajemen proyek diantara bagian-bagian divisi yang saling berkaitan satu sama lain dan bisa mempengaruhi produktivitas kerja. Tujuan penulisan ini adalah untuk memberikan masukan kepada para kontraktor yang mengerjakan proyek dengan tipe tersebut, agar dapat meningkatkan perencanaan manajemen proyek yang telah dimiliki menjadi lebih optimal dan efektif. Pada penelitian ini didapatkan total pengembangan kegiatan adalah 21 kegiatan dengan 2 pengembangan kegiatan berbasis PMBOK 2017, dan 19 kegiatan pengembangan berbasis risiko.

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The construction of infrastructure projects with design and build contract system is being carried out lately and urgently requires careful management strategies from the planning stage to the final stages of project implementation. The problems that are often faced in the implementation of this project in general is the implementation of project management between divisions of the division that are interrelated with one another and can affect work productivity. The purpose of this paper is to provide input to contractor who worked on projects of this type, in order to improve planning process in project management that have been owned to be more optimal and effective. In this study, the total development activities were 21 activities with 2 development activities based on PMBOK 2017, and 19 risk-based development activities."

"Penelitian ini bertujuan untuk menganalisis aspek pajak penghasilan yang timbul sebagai akibat adanya pemberian Dukungan Kelayakan kepada project company selaku sponsor proyek dalam Kerjasama Pemerintah dengan Badan Usaha di bidang infrastruktur. Penelitian ini menggunakan pendekatan kualitatif dengan studi pustaka dan lapangan, studi lapangan dilakukan dengan wawancara mendalam kepada pihak-pihak ahli. Hasil penelitian menunjukkan bahwa Dukungan Kelayakan yang diberikan kepada project company berdasarkan PSAK 61 termasuk ke dalam hibah yang terkait dengan aset yang mengakibatkan adanya timbulnya pajak penghasilan yang merupakan beban. Pengenaan pajak penghasilan tersebut dinilai akan mengurangi pengembalian investasi yang diinginkan oleh swasta. Oleh karena itu dalam pemberian besaran Dukungan Kelayakan perlu mempertimbangkan aspek pajak yang akan timbul. Adapun alternatif kebijakan yang dapat dilakukan oleh pemerintah yaitu dengan memasukan komponen pajak dalam perhitungan besaran Dukungan Kelayakan atau mengecualikan pengenaan pajak penghasilan atas pemberian Dukungan Kelayakan.

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This research aims to analyze the income tax aspects that arise as a result of the Provision of Viability Gap Fund to the project company as the project sponsor in Public Private Partnership Infrastruktur Project. This study used a qualitative approach with literature and field studies, field studies with in depth interviews to expert parties. The results show that Viability Gap Fund given to the project company according to PSAK 61 is included in the grants related to assets which resulted in an income tax as a burden.

The imposition of income tax is assessed to reduce rate of return desired by the project company. Therefore, in giving the amount of Viability Gap Fund it is necessary to consider the tax aspects that will arise. The alternative policy that can be done by the government are by including the tax component in the calculation of Viability Gap Fund amount or by exclude the imposition of income tax on the provision of Viability Gap Fund."

"Engineering asset management 2010 represents state-of-the art trends and developments in the emerging field of engineering asset management as presented at the Fifth World Congress on Engineering Asset Management (WCEAM), covering topics such as, asset condition monitoring and intelligent maintenance, asset data warehousing, data mining and fusion, asset performance and level-of-service models, design and life-cycle integrity of physical assets, education and training in asset management, engineering standards in asset management, fault diagnosis and prognostics, financial analysis methods for physical assets, human dimensions in integrated asset management, information quality management, information systems and knowledge management, intelligent sensors and devices, maintenance strategies in asset management, optimisation decisions in asset management, risk management in asset management, strategic asset management, and sustainability in asset management."