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Abstrak :
This paper addresses a new robust multi objective multi period model for supply chain planning under uncertainty considering quantity discounts. The proposed model maximizes the current proht of the distributor by making a balance between the total costs of the supply chain and the distributor company s revenues of selling products and also maximizes the company s expected profit by introducing brands and taking the risk of loss on it. Considering uncertainty in the purchasing cost, selling fees, and demand fluctuations, the new robust multi objective mixed integer programming model is solved as a single objective mixed integer programming model by utilizing the LP metrics method. By settling regulatory penalty parameters and considering different economic scenarios, the robustness and effectiveness of the developed model are verified with the data from BEH PAKHSH Company, a commodities distributor in Iran. The outcomes show that the proposed model is a promising approach to run an efficient supply chain.

Abstrak :
Praktik menjual rugi adalah tindakan menetapkan harga yang sangat rendah terhadap suatu produk barang dan/atau jasa dengan maksud menyingkirkan atau mematikan pelaku usaha pesaingnya. Dalam menjalankan usahanya, pelaku usaha senantiasa melakukan tindakan-tindakan yang bertujuan menarik perhatian konsumen, salah satunya adalah pemberian potongan harga atau diskon. PT Shopee Indonesia sebagai E-Commerce nomor 1 di Indonesia dapat menarik perhatian konsumen dengan banyaknya penawaran yang diberikan, salah satunya melalui potongan harga atau diskon yang cukup besar. Bersamaan dengan PT Shopee Indonesia yang menguasai pasar, terdapat salah satu bisnis ritel yang mulai menutup beberapa gerainya yaitu PT Ramayana Lestari Sentosa. Skripsi ini akan membahas apakah pemberian potongan harga atau diskon oleh PT Shopee Indonesia merupakan bentuk praktik menjual rugi yang berdampak terhadap pelaku usaha pesaingnya yaitu PT Ramayana Lestari Sentosa. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan undang-undang serta bahan-bahan hukum primer dan sekunder yang didukung dengan alat pengumpulan data berupa studi dokumen dan wawancara. Berdasarkan hasil studi dokumen dan wawancara narasumber, pemberian potongan harga atau diskon PT Shopee Indonesia tidak terpenuhi sebagai bentuk praktik menjual rugi. Adapun PT Ramayana Lestari Sentosa sebagai pelaku usaha pesaingnya terbukti tidak sepenuhnya mati dan tersingkir dari pasar. Untuk menjamin kesempatan menjalankan strategi usaha yang sama dan berimbang antara E-Commerce dan bisnis ritel, diharapkan adanya pengaturan atau penjelasan lebih lanjut terkait terknis pemberian potongan harga atau diskon oleh para pelaku usaha di dalam pasar. ......Predatory pricing is the act of setting a very low price for an item and/or service with the aim of getting rid of competitor. In running a business, merchant will take actions aimed at attracting consumers, one of which is through discounts. PT Shopee Indonesia as the number 1 E-Commerce in Indonesia, can attract consumers with the number of offers given, one of which is through a considerable discount. Along with PT Shopee Indonesia which controls the market, there is one retail business that has started to close some of its outlets, namely PT Ramayana Lestari Sentosa. This thesis will discuss whether the discount given by PT Shopee Indonesia is a form of predatory pricing that affect the business of its competitor, PT Ramayana Lestari Sentosa. This research used normative legal research method with legislation approach and the author uses primary and secondary legal materials supported by data collection tools in the form of document studies and interviews. Based on the results of the study documents and interviews, the discounts given by PT Shopee Indonesia are not proven to be a form of predatory pricing. PT Ramayana Lestari Sentosa as a competitor business is not proven to be completely eliminated from the market. To ensure the opportunity to carry out a fair business strategy between E-Commerce and retail businesses, it is expected that there are regulations or further explanations on the technicality of discounting by merchant.

Abstrak :
Indonesia memiliki sebuah waktu khusus untuk berbelanja online setiap tahunnya dengan berbagai promosi untuk menarik konsumen yang disebut dengan Hari Belanja Online Nasional Harbolnas . Harbolnas menjadi objek pada penelitian ini yang dilakukan secara online kepada konsumen belanja online yang berdomisili di Jabodetabek saat Harbolnas. Data diolah dengan menggunakan metode Structural Equation Model SEM. Hasil penelitian menunjukkan adanya pengaruh signifikan antara Convenience terhadap Perceived Usefulness dan Shopping Enjoyment. Perceived Usefulness dan Shopping Enjoyment terbukti berpengaruh positif terhadap Attitude Towards Online Shopping. Attitude Towards Online Shopping secara signifikan juga mempengaruhi Repurchase Intention.

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Indonesia had a special time to shop online every year with various promotions called Hari Belanja Online Nasional Harbolnas . This research focus on Harbolnas as research objects. This research use online media targeting consumers domiciled in Jabodetabek who shopped at harbolnas. The data was processed by using Structural Equation Model SEM. The result of this research shows that convenience have significant effect on Perceived Usefulness and Shopping Enjoyment. Perceived Usefulness and Shopping Enjoyment proved to have positive effect on Attitude Towards Online Shopping. Attitude Towards Online Shopping also significantly affect to Repurchase Intention.

Abstrak :
Sesuai dengan SE No. S-29/PJ.43/2003 telah diatur bahwa diskon penjualan bukan merupakan objek pajak penghasilan, namun terdapat kasus yang menyebabkan diskon penjualan dikenai pajak penghasilan, sehingga perlunya melakukan perencanaan pajak dalam mengatasi hal tersebut. Tujuan penelitian ini adalah menganalisis kebijakan diskon penjualan yang diterapkan oleh PT PQR dalam transaksi jual-beli serta risiko pajak yang ditimbulkan berdasarkan hasil pemeriksaan pajak, dan menganalisis perencanaan pajak dalam penerapan kebijakan diskon di PT PQR. Penelitian dilakukan dengan pendekatan kualitatif dan teknik pengumpulan data secara kualitatif. Hasil penelitian ini yaitu, berdasarkan hasil pemeriksaan pajak dalam pemberian diskon penjualan oleh PT PQR terdapat persyaratan yang menyebabkan perubahan makna diskon menjadi hadiah. Perencanaan pajak dilakukan dengan menganalisis resiko pajak atas masing-masing jenis diskon sehingga dapat menerapkan kebijakan diskon yang tepat. ......In accordance with SE No. S- 29/PJ.43/2003, it is stated that discount sales is clearly not an object of income tax. However, there are still some cases that caused sales discount is being imposed with taxable income. Therefore, tax planning is necessary to tackle this occurrence. The aim of this study is to analyze the policy of discount sales, which applied by PT PQR in the sales transaction along with tax risks that caused based on the results of tax audits as well as to analyze the tax planning in the implemantation of discount policy in PT PQR. This study is conducted with qualitative approach and also using qualitiative as techniques of data collection. The results of this study is based on the output of tax audits regarding the discount sales granting by PT PQR, in which, there are several requirements that cause the changes the meaning of discount into a bounty. Tax planning is done by analyzing the tax risks on each type of discount so that, the discount policy can be applied properly.