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Abstrak :
Sebelum diundangkannya Undang-Undang Nomor 5 Tahun 2018 tentang Perubahan atas Undang-Undang Nomor 15 Tahun 2003 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2002 tentang Pemberantasan Tindak Pidana Terorisme, Menjadi Hukum, Institusi persiapannya belum diatur dalam peraturan perundang-undangan di Indonesia. Namun, melalui analisis yang penulis lakukan dengan metode studi pustaka beberapa putusan di tingkat Pengadilan Negeri, yaitu Putusan Pengadilan Negeri Jakarta Timur No.1270 / Pid.Sus / 2013 / PN.JKT.TIM; Keputusan Pengadilan Distrik Jakarta Utara No.311 / Pid.Sus / 2015 / PN.Jkt.Utr; dan Keputusan Pengadilan Distrik Jakarta Barat Nomor 178 / Pid.Sus / 2018 / PN.Jkt.Brt; serta wawancara bersama sumber dari Kejaksaan Republik Indonesia diketahui bahwa hukuman untuk serangkaian tindakan yang termasuk dalam kategori tindakan persiapan sudah dilakukan. Keberadaan implementasi lembaga ini bisa dilihat dalam bentuk tafsir ekstensif maupun implementasi nyata dari institusi lembaga konspirasi dan / atau pengadilan dalam menegakkan kasus selesai. Untuk alasan ini, pelaksanaan kursus dan ketentuan tambahan untuk dibutuhkan aparat penegak hukum terkait lembaga ini. ......Prior to the promulgation of Law Number 5 of 2018 concerning Amendments to Law Number 15 of 2003 concerning Stipulation Government Regulation in Lieu of Law Number 1 of 2002 concerning the Eradication of Criminal Acts of Terrorism, Becoming Law, Institution the preparations have not been regulated in the laws and regulations in Indonesia. However, through the analysis by the author using the literature study method, several decisions at the District Court level, namely the East Jakarta District Court Decision No.1270 / Pid.Sus / 2013 / PN.JKT.TIM; North Jakarta District Court Decree No.311 / Pid.Sus / 2015 / PN.Jkt.Utr; and West Jakarta District Court Decree Number 178 / Pid.Sus / 2018 / PN.Jkt.Brt; as well as an interview with a source from the Republic of Indonesia Prosecutor's Office, it is known that the sentences for a series of actions that fall under the category of preparatory action have been taken. The existence of the implementation of this institution can be seen in the form of extensive interpretations as well as actual implementations of institutions conspiracy agencies and / or courts in enforcing cases done. For this reason, the implementation of additional courses and provisions is required by law enforcement officials related to this institution.

Abstrak :
Achieving College Dreams tells the story of a remarkable partnership between a public research university and charter district to create an exemplar early college high school for low-income and first-generation college youth-launched to make good on the American ideal of providing excellence with equity in secondary education. California College Preparatory Academy is the result of the more than 10-year collaboration between the University of California, Berkeley and Aspire Public Schools. Reflecting a diversity of voices from students to superintendents, this book charts the journey from the decision to open a school to the second class of high school graduates, all of whom were accepted into four-year colleges. It captures struggle, improvement, and possibility as it takes readers inside the workings of the partnership, the development of the school, and spillover of effects across district and university. Confronting the challenge of interweaving rigor and support, the authors explore such critical ingredients as teacher-student advisories; school transition; the home-school divide; a supportive college-preparatory culture; teaching with depth, relational power, and equity; forging an academic identity; and scaling up. At a time of sharply unequal schools and glaring disparities in college readiness, this book uniquely extends the knowledge base about how to better prepare underserved students for college eligibility and success. The book also serves as a clarion call for universities to step up to the plate and partner with districts in achieving transformative secondary school reform benefitting all students.

Abstrak :
Tesis ini membahas tentang pengenaan Pajak Penghasilan terhadap perusahaan over the top asing yang melakukan kegiatan usaha di Indonesia. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan desain deskriptif, dengan data yang bersumber dari laporan keuangan X, Pte.Ltd dan proses bisnis yang dilakukan oleh X, Pte.Ltd. Aturan perpajakan yang ada saat ini sangat sulit dijadikan sebagai dasar hukum untuk mengenakan pajak penghasilan kepada perusahaan over the top asing, karena Persetujuan Penghindaran Pajak Berganda (P3B) mengatur, untuk pendirian Bentuk Usaha Tetap mensyaratkan harus terdapat tempat yang bersifat tetap (Fixed Place) dilokasi usaha tempat Wajib Pajak melakukan kegiatan usaha (negara sumber), supaya negara sumber dapat mengenakan pajak penghasilan atas keuntungan yang diperoleh di negara sumber (Indonesia), dan kegiatan yang dilakukan bukan merupakan kegiatan yang bersifat persiapan (preparatory) ataupun penunjang (auxiliary). Sedangkan proses bisnis dari perusahaan over the top tidak memerlukan tempat tetap, tetapi melalui jaringan internet (over the top). Sehingga sangat besar potensi pajak yang tidak bisa dipungut dan menimbulkan kerugian besar bagi penerimaan negara. Hasil penelitian ini menyimpulkan bahwa walaupun terkendala dengan adanya Persetujuan Penghindaran Pajak Berganda (P3B), namun Indonesia dapat mengenakan pajak penghasilan kepada perusahaan over the top, namun untuk jangka panjang perlu dilakukan penyempurnaan aturan. Penelitian ini diharapkan dapat menjadi salah satu masukan bagi Otoritas Pajak dalam membuat kebijakan dan aturan dalam mengenakan pajak penghasilan kepada perusahaan over the top yang melakukan kegiatan usaha di Indonesia ......This thesis discusses about Income Tax on foreign over the top companies that doing business activities in Indonesia. This study uses a qualitative research approach with descriptive design, with data sourced from the financial statements X, Pte. Ltd and business processes carried out by X, Pte.Ltd. The current tax rules are very difficult to serve as a legal basis for imposing income tax on foreign over the top companies, because the Double Tax Avoidance Agreement (P3B) set that to be a Permanent Establishment (PE) need a fixed place in the Taxpayers location that they doing business activities (source country), and activities that carried out in the source country are not preparatory or auxiliary activities, so that the source country can collect income tax on the profits earned in the source country (Indonesia). Whereas the business process of an over the top company does not require a fixed place, but through an internet network. So that there is a huge potential for taxes that cannot be collected and incur large losses for state revenues. The results of this study conclude that although constrained by the existence of the Double Tax Avoidance Agreement (P3B), Indonesia can impose income tax on over the top companies, so it is hoped that this research can be one of the inputs for the Tax Authority in making income tax policies and rules to over the top companies that doing business in Indonesia

Abstrak :
Persiapan melakukan tindak pidana merupakan salah satu perubahan yang dilakukan RUU KUHP dalam rangka pembaruan hukum pidana. Sebelumnya pemidanaan terhadap perbuatan persiapan (voorbereidingshandeling) tidak dikenal dalam KUHP sebab perbuatan dalam tahap voorbereidingshandeling adalah tidak strafbaar sifatnya. Akan tetapi pemidanaan terhadap suatu perbuatan yang masih pada tahap sangat awal, lebih awal dari percobaan, sudah dikenal sebelumnya antara lain dengan adanya lembaga permufakatan jahat, Pasal 250 KUHP, Pasal 9 Undang-Undang Pemberantasan Tindak Pidana Terorisme, dan dalam Undang-Undang Pencegahan dan Pemberantasan Tindak Pidana Pendanaan Terorisme. Perumus RUU KUHP tidak menjelaskan apa yang mendasari dipidananya perbuatan persiapan juga tidak menjelaskan delik apa saja yang menjadi sasaran dari adanya lembaga persiapan ini. Dikhawatirkan pemidanaan terhadap perbuatan persiapan ini akan memunculkan sifat represif hukum karena sifatnya yang sangat subjektif. ...... Preparation to commit crime is one of the changes that Draft of Penal Code does in purpose of criminal law reform. Previously, criminalization to preparatory acts (voorbereidingshandeling) was not known in existing Penal Code because acts in preparation stage is not punishable. But criminalization to acts that still in the early stage, earlier than attempt, has already known such as the existence of conspiracy law, Penal Code Article 250, Article 9 Terrorist Act, and also The Suppression of The Financing of Terrorism Act. The Legislator of Draft of Penal Code doesn?t explain what is the underlying of the criminalization of the preparatory acts and also doesn't explain what kind of offences that illegal preparatory acts can be used for. It is feared that the criminalization to preparatory acts will emerge the repressive nature of criminal law due to its subjectivity.