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Abstrak :
The Balanced Scorecard (BSC) philosophy comes as a holistic and comprehensive management system to achieve trategy effectively. Its compatibility makes BSC more popular for any organizations today. Researches and theory developments rises in line to response the circumstance changes. The BSCsuccess supports by any several aspects such as culture, human competency and skill, leadership role and managemnet support, and technology itself as intangible assets. These aspects categorized as BSC fundamental perspective, learning and growth. It has proven how these aspects drive a strategic achievement and organization succes. For these reasons, management team must pay more ettention on intangible asseta as key succes fundamental and align this perspective to strategy. This literature research tries to build a synthesis for how intangible assets play a role as the success factors for BSC and overall organization success. The most important paradigm is that intangible assats must align with BSC and organization's dream. Finally, this paper tries to discuss the role of intangible assets from different perspective.

Abstrak :
Tesis ini membahas mengenai pengujian atas penggunaan aset tak berwujud dan intragroup services dalam pemeriksaan pajak. Penelitian ini adalah penelitian kualitatif. Hasil penelitian ini menyarankan bahwa perlu adanya peraturan yang mengatur secara jelas mengenai tata cara pengujian teknis dan bagaimana menunjukkan manfaat ekonomis dalam analisa keuangan atas penggunaan aset tak berwujud serta intragroup services yang dapat menjadi pedoman bagi pemeriksa serta wajib pajak dalam pemeriksaan pajak.

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This thesis discusses the examination of intangible property and intragroup services in tax audit. This thesis is a qualitative research. The researcher suggest that there needs to be a clear regulation of technical testing procedures and how to demonstrate the economic benefits in the financial analysis of intangible asset use and intragroup services that can use as a guidance for the tax auditor and taxpayers in tax audit.

Abstrak :
Globalisasi ekonomi, bisnis, dan Investasi mempersubur tumbuh dan berkembangnya perusahaan multinasional. Kemajuan pesat secara serentak yang berlangsung di bidang teknologi informasi, komunikasi, dan transportasi mengakibatkan arus perdagangan barang, modal, dan tenaga kerja di dunia melampaui batas-batas negara dan mendorong meningkatnya transaksi lintas batas (cross border transaction) antar negara. Peningkatan volume transaksi internasional oleh perusahaan multinasional menyebabkan transfer pricing untuk tujuan perpajakan teiab dan akan menjadi salah satu isu perpajakan yang sangat penting. Dalam era perekonomian yang teiah mendunia. transfer pricing telah menjadi isu penting baik bagi Wajib Pajak maupun otoritas pajak. Ilmu pengetahuan telah menjadi faktor kunci dalam memacu pertumbuhan ekonomi di suatu negara. Wujud dari keberadaan ilmu pengetahuan tersebut dalam faktor-faktor produksi adalah teknologi. Teknologi dalam konteks transfer pricing berupa pemikiran, penelitian. dan pengembangan yang berkembang dalam sebuah operasi, proses, atau produk. Output dari pemikiran, penelitian, dan pengembangan inilah yang kemudian didefinisikan sebagai "intangible property" of a company. Teknologi sebagai media transfer pricing memberikan kesempatan pada perusahaan multinasional untuk me-manage arus kas dan tarif pajak efektif. Mengingat globatisasi, aktifitas perusahaan multinasional dan Indonesia yang menganut sistem ekonomi terbuka mengakibatkan transaksi tidak hanya ditinjau sebagai hubungan antar subjek ekonomi tetapi juga interaksi antar Negara yang berkepentingan. Dalam praktik di Indonesia sehari-hari, walau diyakini penerapan transfer pricing banyak dilakukan, dipastikan kepatuhan pada ketentuan yang berlaku belum memadai. Dalam kaitannya dengan transfer pricing, belum ada aturan yang bersifat khusus dalam mempertimbangkan adanya transfer intangible asset. Karya akhir inl bertujuan untuk menganalisis apakah pernturan perpajakan Indonesia mampu mengidentifikasikan dan menentukan kepemilikan atas intangible property, dampak transfer pricing of intangible property terhadap Indonesia sebagai negara berkembang dan apa kemungkinan dampak yang ditimbulkan praktik tersebut terhadap penerimaan pajak negara serta bagaimana pelaksanaan transfer pricing rule di Indonesia dafam transaksi yang melibatkan technology intangible asset. Transfer pricing of technology merupakan masalah yang kompleks dan membutuhkan pertimbangan yang seksama. Di negara-negara maju misalnya Amerika Serikat maupun Kanada ataupun di beberapa negara berkembang seperti China dan Argentina, masalah ini sudah mendapatkan perhatian khusus dengan diterbitkannya beberapa kebijakan perpajakan terkait dengan masalah tersebut Sedangkan di Indonesia, regulasi yang mengatur tentang transfer pricing. intangible property maupun mengenai technology intangible asset masih sangat kurang. Hal ini bukan saja melepaskan potensi pajak yang scharusnya bisa dioptimalkan tetapi juga tidak memberikan kepastian hukum kepada Wajib Pajak karena memberikan peluang penafsiran yang sangat Juas kepada otoritas pajak berkaitan dengan regulasi tersebut. Pemerintah Indonesia dalam hat ini Direktorat Jenderal Pajak seharusnya mengambil langkah kungkret dengan melakukan penguatan atas ketentuan-ketentuan yang berlaku saat ini termasuk diantaranya dengan menegaskan dan menjabarkan secara lebih rinci beberapa konsep dasar dalam transfer pricing termasuk mengenai transfer pricing of technology intangible asset sehingga dapat meningkatkan pemahaman mengenai transfor pricing dan bisa memberikan kepastian hukum bagi Wajib Pajak serta menjaga kepentingan Indonesia sendiri dari kemungkinan penghindaran atau penggelapan pajak melalui skema transfer pricing baik yang bersifat cross-border maupum domestik. ......Economic globalization, business and lnvestment prospered the growth and development of multinational businesses. Quick simultaneous development happening at the information technology field. communication and transportation resulted in a flow of trade, capital and labor in the world, passing through countries border and pushing the increase of cross border transactions. The increase of international transactions volume by multinational companies causing transfer pricing for tax purposes. has been and will be one of a very important tax issue. In a global economy era, transfer pricing became an important issue for the taxpayer as well as for the tax authorities. Science has become a key factor in accelerating the economy growth in a country, The substance of said science presence in production factors is techology. Technology in the context of transfer pricing is the thought, research and development in an operation, process or produce The output of thoughts, research and development is later on defined as "intangible property of a company", Technology through the medium of transfer pricing provides considerable opportunities for a multinational company to manage its cash flow and global effective tax rates. Regarding globalization, activities of multinational companies and Indonesian, which very much practices the open economy system, causes the transaction not only to be seen as a relation between economical subjects but also as an interaction between the countries concerned. In daily practice in Indonesia, although assured that transfer pricing is often done, it is certain that obeying the valid provisions are not yet adequate. 1n its connection to transfer pricing, there are not yet special rules for taking into consideration the transfer intangible asset This thesis is aimed at analyzing whether the Indonesian tax system will be able to identify and determine the ownership of intangible property, the lmpact of transfer pricing of intangible property towards Indonesia as a developing country and what are the possibilities of the impact resulting from said practice to the country's revenues and how will be the execution of transfer pricing rule in Indonesia in transactions involving technology intangible asset. Transfer pricing of technology became a complicated problem, needing meticulous consideration. In developed countries, for example, the United States of America or Canada or sorae developing countries like China and Argentina, this problem has already got special attention through the establishing of a few tax policies connected to the problem. While in Indonesia the regulations regulating transfer pricing intangible property as well as technology tangible asset is still insufficient. This fuct not only decreases the tax potentials which should be optimal. but also doesn't give judicial certainty to the taxpayer, because it gives an opportunity for a very broad interpretation to the tax authorities concerned with this regulations. The Indonesian Government, in this case the Directorate General of Taxes should take concrete steps by strengthening the provisions valid at present, including clarifying and describing in more detail a few basic concepts in transfer pricing including the transfer pricing of technology intangible asset, so that a understanding of transfer pricing can be increased and the taxpayer obtains a judicial certainty while taking care of the well-being of Indonesia from the possibility of evasion and embezzlement of taxes through good transfer pricing schemes either cross border or domestic.

Abstrak :
Intangible assets such as patents have become important competitive factors and key elements in the value structure of technology-intensive companies. While patents represent the technological capital to a large extent, they are not adequately represented in the field of corporate financing. Based on expert interviews and a large-scale survey, Dominic de Vries provides one of the first in-depth empirical studies into how patents contribute to companies’ access to external financial sources. He identifies and analyses the actual extent and influence factors of financial patent utilization across company size clusters and patent-intensive industry sectors in Germany.

Abstrak :
The aim of this research is to analyze the role of intangible asset in improving organizational performance of Small Medium Enterprises (SMEs) in manufacture sector in Palu. This research was designed as explanatory research. The sample was determined using stratified proportional random sampling and consists of 175 units of SMEs. The data collected by questionnaire to the directors of the SMEs were analyzed using Structural Equation Modeling (SEM). This research has successfully proved the role of intangible asset in improving organizational performance through the role of social capital; it is by moderating the influence of business networking and organizational learning to the organizational performance of SME`s.

Abstrak :
Penelitian ini bertujuan untuk mengetahui pertimbangan yang mendasari perbedaan putusan Pengadilan Pajak PT A dan PT B atas sehubungan dengan identifikasi atas eksistensi dan kebenaran pembayaran royalti atas technology (know how) dan trademark serta kesesuaian putusan pengadilan tersebut dengan panduan arm’s length principle dalam OECD Transfer Pricing Guidelines. Penelitian ini juga bertujuan untuk mengetahui apakah perusahaan distributor dapat membebankan biaya royalti atas technology (know how) dan trademark. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil dari penelitian menyimpulkan bahwa yang membedakan hasil putusan pengadilan atas sengketa PT A dan PT B terkait sengketa pembayaran royalti atas technology (know how dan trademark antara lain: (1) hasil dari identifikasi atas eksistensi dan kebenaran pembayaran melalui pengujian kesepakatan dalam kontrak legal, (2) pembuktian atas substansi dan manfaat ekonomi pemanfaatan intangible property, serta (3) pembuktian bahwa tidak terdapat pajak berganda yang dikenakan atas pembayaran kompensasi pemanfaatan intangible property tersebut. Prosedur penerapan arm’s length principle juga telah dilakukan sesuai panduan OECD Transfer Pricing Guidelines untuk memutuskan sengketa transfer pr. ......This study aims to understand the underlying considerations of the Tax Court decisions of PT A and PT B related to identification of existence and validity of royalty payments on the technology (know how) and trademark also the conformity of those decision with the arm’s length principle in the OECD Transfer Pricing Guidelines. This study also purpose to determine whether the distributor company could treated the royalty payment on technology (know how) and trademark as deductible expenses. This research uses a qualitative approach with descriptive research type. The results of this study conclude that the difference on tax court decision of PT A and PT B related to royalty payment technology (know how) and trademarks is due to: (1) the results of identification on existence and validity of royalty payments through examination on legal agreements, (2) proof of the substance and economic benefits on utilization of intangible property, and (3) proof that there is no double taxation imposed on the payment of compensation for the utilization of intangible property. The implementation procedures for the arm's length principle also have been made in accordance with OECD Transfer Pricing Guidelines in order to resolve transfer pricing disputes.

Abstrak :
ABSTRAK
Snow Protek adalah sebuah perusahaan yang telah melakukan penelitian dan pengembangan untuk krim wajah dan material untuk membuat jaket ski. Snow Protek juga membeli sebuah merek topi bernama Snowsafe. Sebagai entitas yang wajib membuat laporan keuangan, Snow Protek diharuskan membuat laporan keuangan sesuai dengan ketentuan dari Australian Accounting Standard Board AASB . Tesis ini akan menganalisa aktiva tidak berwujud milik Snow Protek dengan cara menganali sasetiap biaya yang terjadi dalam penelitian dan pengembangan dan menentukan biaya mana yang dapat diakui sebagai aktiva tidak berwujud dan biaya mana yang diakui sebagai pengeluaran. Penurunan nilai dari Snowsafe juga akan di demonstrasikan dalam tesis ini dengan cara membandingkan nilai buku dengan nilai yang dapat kembali.

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ABSTRACT
Snow Protek company has been doing a research and development project for Face Cream and New Fabric for ski jackets. Snow Protek also purchased a successful brand of sun hats called Snowsafe. As a reporting entity, Snow Protek Ltd is required to comply with all accounting standards. This assignment explain how Snow Protek should report its intangible asset in financial statement according to Australian Accounting Standard Board AASB . This report will analyse the measurement of intangible asset by determining which costs are required to be classified as an expense and which qualified to be capitalised as an intangible asset. The impairment for Snowsafe will also be demonstrated in this report by comparing the carrying amount of Snowsafe with its recoverable amount.

Abstrak :

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ABSTRACT
Customer satisfaction has been utilized as one of the new approaches to predict and forecast firm's financial performance. Satisfied and loyal customer tends to increase purchase, enable firms to reduce acquisition cost which translated into higher profitability. This study investigates the relationship between customer satisfaction level to firm's financial indicators such as revenue, total assets turnover, return on asset and operating margin along with all variables and element in a more comprehensive manner. The aggregate analysis is further classified .into the financial sector and non-financial sector from the sample population to see the variation and relationship on resources spend by companies to create customer satisfaction Management of the company will be able to utilize the customer satisfaction index and understand the implication of this index to finn's perfonnance and help them in formulating strategic business decision The results are consistent with preliminary argument that customer satisfaction has a strong positive relationship to firms' performance and can be used as a leading indicator to firms' performance. The result findings will enable top management to wisely allocate resources and focus on the key attributes in a product or service to generate customer satisfaction, help potential investors and readers of this paper to carefully utilize the customer satisfaction index as an indicator prior to selecting an investment options.

Abstrak :
Penelitian ini bertujuan untuk menjelaskan bahwa kontrak pemain sepakbola memenuhi kriteria sesuai kebijakan akuntansi untuk diakui sebagai asset takberwujud. Selain itu penelitian ini juga menganalisis manfaat ekonomi masa kini dan masa depan dari investasi pemain pada klub sepakbola di Eropa. Metode penelitian yang dipakai merujuk kepada penelitian Amir dan Livne (2005). Data yang dipakai adalah data klub divisi utama di 10 liga besar di Eropa, dengan periode dari 2007-2013. Penelitian ini membuktikan bahwa investasi pemain berpengaruh signifikan terhadap manfaat ekonomi klub tersebut hanya pada tahun dilakukannya investasi. Namun, investasi klub pada tahun berjalan tidak berpengaruh terhadap manfaat ekonomi masa depan klub. ...... This paper aims to clarify that the contract of football player meets the criteria appropriate accounting policies to be recognized as intangible asset. In addition, this study analyze the current and future economic benefit of an player investment in European football clubs. The research method used to refer to the study Amir and Livne (2005). The paper use a data from some of the club in 10 major division of European league from 2007 - 2013. This study summaries the findings that players investment significantly effect its economic benefits only in the current period of investment. However, the club’s investment in the current period does not effect the club's future economic benefits.

Abstrak :
Persaingan usaha yang ketat menciptakan ragam inovasi yang melahirkan pemanfaatan HKI seiringan dengan berjalannya kegiatan usaha. Hak eksklusif ini melindungi pemilik HKI dari permasalahan hukum terkait HKI karena persaingan usaha yang melahirkan risiko berupa kerugian finansial yang dapat melukai keadaan finansial usaha secara fantastis hingga dapat melumpuhkan kegiatan usaha. Sebuah risiko pada hakikatnya dapat dialihkan kepada pihak lain melalui perjanjian asuransi. Namun, produk asuransi HKI masih belum tersedia di Indonesia sehingga setiap kalangan pelaku usaha masih diikuti oleh risiko terkait HKI. Skripsi ini membahas mengenai HKI selaku intangible assetdan keberlakuannya sebagai objek dalam perjanjian asuransi sesuai dengan hukum asuransi serta bentuk perlindungan atas risiko pemanfaatan HKI. Metode penelitian dari skripsi ini berbentuk Yuridis-Normatif dan menggunakan pendekatan peraturan perundang-undangan yang berkaitan dengan permasalahan hukum yang dibahas serta pendekatan konseptual. Hasil dari penelitian ini menemukan bahwa HKI selaku intangible assetmemenuhi prinsip-prinsip dalam hukum asuransi sesuai dalam Pasal 268 Kitab Undang-Undang Hukum Dagang dan Pasal 1 ayat (25) Undang-Undang tentang Perasuransian sehingga dapat dijadikan objek pertanggungan dan risiko atas pemanfaatan HKI dapat dilindungi pada klausul multi-perils, defense dan abatement dalam polis asuransi demi keberlangsungan persaingan usaha yang sehat. ......Intense business competition creates a variety of innovations resulted in the use of Intellectual Property Rights (IPR) in line with business activities. This exclusive right protects IPR owners from legal disputes related to IPR due to business competition results in financial losses that can injure business finances and further can paralyze business activities. A risk can essentially be transferred to another party through an insurance agreement. However, IPR insurance is still not available in Indonesia and this translates to every businessman are still followed by IPR-related risks. This thesis discusses IPR as an intangible asset and its applicability as an object in insurance agreement in accordance with insurance law and forms of protection against IPR risks. The research method of this thesis is in the form of juridical-normative and uses a statutory approach related to the legal issues discussed as well as a conceptual approach. The results of this study found that IPR as an intangible asset fulfills the principles in insurance law in accordance with Article 268 of the Commercial Code and Article 1 section (25) of Insurance Law thus can be utilized as the object of insurance policy and protected by multi-perils, defense and abatement clause for the sake for the continuation of fair business competition.