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Abstrak :
At the end of twentieth century there were acquisition dominated business transaction within national scale and also international scale. In the international term there is known acquisition across border. corporate acquisition is one amongst many business strategies for developing corporation within home country and abroad without necessitated to set up a new legal business entity. Acquisition becomes a faster and easier selection in getting financial return. A rampant acquisition of corporation at this moment need to be supervised closely and carefully by many parties since the trend of dominant acquisition many break Antimonopoly Law and Banking law as happening with Maybank acquisition of BII. There is indication that the acquisition of BII's shares have broken Bank Indonesia regulation concerning single presence policy on Indonesia Banking. Nevertheless until now, the growing activities of shares acquisition across border have not comprehensively been regulated yet into regulation of Limited Corporation Law, Antimonopoly Law and Indonesia Banking Law.

Abstrak :
Negara merupakan otoritas publik yang memiliki kewenangan serta kedaulatan yang besar terutama berkaitan dengan semua kegiatan yang dilakukan dalam daerah yg tunduk pada yurisdiksinya. Kondisi tersebut telah menempatkan adanya superioritas negara dalam hubungan yang timbul baik antara negara sebagai pihak dalam transaksi bisnis internasional ("TBI") maupun terhadap hubungan yang timbul antara negara sebagai negara tuan rumah (host country) dengan investorasing. Negara dalam TBI mempunyai kedudukan yang mau tidak mau harus diakui "lebih tinggi" dari individu maupun badan hukum. Oleh karena itu kedudukan negara sebagai salah satu pihak dalam TBI menyebabkan timbulnya kompleksitas tertentu dibandingkan dengan kontrak komersial biasa. Dalam tesis ini penulis mencoba mengangkat suatu topik yang terkait dengan hubungan yang timbul antara negara sebagai negara tuan rumah dengan pihak asing, yaitu pengambilalihan hak milik asing oleh negara (property taking). Sebelumnya harus dibedakan antara bentuk pengambilalihan yang diakui oleh hukum internasional yaitu nasionalisasi dengan intervensi yang akan dibahas dalam tesis ini. Dalam hukum internasional dikenal dua istilah intervensi yaitu intervensi menurut hukum internasional publik dan intervensi dalam transaksi bisnis internasional. Intervensi yang dimaksud dalam tesis ini yaitu sebagai bentuk campur tangan negara dalam transaksi bisnis internasional yang dapat berupa sebagai creeping expropriation berwujud breach of contract maupun pencabutan izin bahkan juga dapat berupa illegal confiscation seperti pendudukan tanpa hak. Bentuk-bentuk intervensi negara dalam TBI di Indonesia dapat dilihat dalam kasus-kasus yang akan dibahas dalam tesis ini yaitu kasus Karaha Bodas v. PERTAMINA & PLN serta kasus AMCO ASIA v. Republik Indonesia. Sebagai tambahan juga dibahas mengenai kasus penerbitan Promissory Notes DepHanKam dalam kasus Curtis A. Phaneuf vs Republik Indonesia, et. al yang menjadi gambaran pembatasan negara sebagai jure imperil dan negara sebagai jure gestiones.

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A state is a public authority which has a sovereignty over within territories under its jurisdiction". This sovereignity grants the state a superiority in international relations whether as a party in an international business transactions ("IBT") or as a host country for foreign investors. In the IBT, even though the state acts in its private capacity, it is still considered that the state posseses a "higher" position than an individual or legal entity. Therefore its position as a counter party in the IBT causes a significant complexity as compared to ordinary commercial transactions. In this thesis, the writer distinguishes two kinds of property taking acknowledged by international law, namely nationalization and intervention. This thesis will focus on intervention, which consists of intervention based on public international law and intervention on the IBT. In this thesis, the intervention on the IBT is defined as a state involvement in the IBT. The writer also discusses creeping expropriation which essentially leads to a breach of contract, license revocation or even illegal confiscation such as unlawful possession. The state intervention in the IBT in Indonesia can be seen in cases discussed, i.e. Karaha Bodas v. Pertamina & PLN and AMCO ASIA v. Republic of Indonesia, et. al. In addition, this thesis will also discuss about the issuance of Promissory Notes by The National Department of Defense and Security Council which describes acts of the state as juri imperil and jure gestiones.

Abstrak :
In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy. From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off. Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice.