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"A contracting state cannot tax the profits of an enterprise (resident) of the other Contracting State unless it carries on its business through a permanent establishment (PE) situated therein. Hence the establishment of a PE is a main condition that the source country can impose taxes on profits from foreign business activities.

Considering the importance of a PE to a source country in terms of imposing taxes on foreign business activities, therefore in order to optimize tax revenues, Directorate General of Tax (DGT) must carry out extensification efforts optimally on PE. Whether these extensification efforts on PE are optimal or not really depends on DGT?s capability in identifying and declaring PE status of Foreign Taxpayers that engage in business activities in Indonesia.

Based on the result of the research which has been done trough a series of interview with relevant parties, it can be concluded that extensification efforts of PE which have been done by DGT especially KPP Badora Dua are not optimum enough. The main source point of these not so optimum extensitication efforts is due to the not optimal process of PE identification being done.

There are various problems that cause PE identification could not be done optimally, which are: unavailability of sufficient data, weak skills of DGT's human resources, the lack of comprehension of the industry being supervised, the rapid growth of telecommunication and information technology, the high mobility of Foreign Taxpayers, taxpayer's poor knowledge as to the concept of PE, the tendency to impose Income Tax article 26 on every transaction having to do with Foreign Taxpayers, and also the reluctance of Foreign Taxpayers to register itself in as a PE.

To optimize PE extensification efforts, the DGT is advised to increase its capability in identifying and declaring the PE's status through development of a comprehensive and up to date data bank, stepping up employees know how, more intense cooperation with business association and certain technical departments, intensifying counselling to tax payers, renegotiation of Tax Treaties, increasing the quality of service and tax administration, and taking the follow-up steps intensively of the results of extensification."

"[This book is contributing to the ongoing dialogue on the appropriateness of different financial performance measures, by providing a systematic and updated review of the major value-based measures, by highlighting their respective strengths and weaknesses and by comparing the main international empirical evidence on their effectiveness. , This book is contributing to the ongoing dialogue on the appropriateness of different financial performance measures, by providing a systematic and updated review of the major value-based measures, by highlighting their respective strengths and weaknesses and by comparing the main international empirical evidence on their effectiveness. ]"

"ABSTRAKKajian ini menganalisis alasan PT. Salim Ivomas Pratama keluar dari keanggotaan roundtable on sustainable palm oil (RSPO). Dengan menggunakan teori Transnational Private Governance yang diamati dengan menggunakan sistem non-state market driven (NSMD), kajian ini menunjukan bahwa sistem NSMD memiliki dua logika yakni logika keberterimaan dan logika konsekuensi dalam mendapatkan legitimasi TPG ke aktor non-negara. Sistem NSMD menjelaskan bahwa perusahaan akan memutuskan untuk bergabung pada TPG jika kedua logika tersebut dapat dipenuhi oleh TPG. Analisis kajian ini menunjukkan kurang optimalnya logika konsekuensi yang berhubungan dengan perhitungan strategis dan logika keberterimaan berhubungan dengan norma yang diterima oleh PT. SIMP pada keanggotaan RSPO sebagai TPG. Dengan demikian, alasan keluarnya PT. SIMP merupakan sebuah ketidakefektifan dari TPG sebagai sistem yang mengatur hubungan antar aktor non-negara.

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ABSTRACTThis study analyzes the reason PT. Salim Ivomas Pratama left the roundtable on sustainable palm oil (RSPO) membership. Using the theory of Transnational Private Governance observed through the NSMD non-state market driven system (NSMD), this study shows that the NSMD system has two logics: the logic of acceptance and the logic of consequences in obtaining TPG legitimacy to non-state actors. The NSMD system explains that the company will decide to join the TPG if both logic can be fulfilled by the TPG. Analysis of this study shows how the suboptimal logic of consequences related to strategic calculations and the logic of acceptability relate to norms accepted by PT SIMP on RSPO membership as a TPG. Thus, the reason for PT. SIMP withdrawal is an ineffectiveness of the TPG as a system that regulates relations between non-state actors."

"ABSTRACTKemunculan konsep keamanan kesehatan yang dipromosikan oleh WHO tentunya mendorong berbagai perdebatan di antara para akademisi studi keamanan internasional. TKA ini berupaya untuk memaparkan pembahasan kesehatan dalam empat perspektif kajian keamanan internasional, yaitu Copenhagen School, Welsh School, Paris School, dan Third World Security Perspective, untuk memahami perdebatan yang berlangsung. Namun, perdebatan yang terjadi di antara para akademisi belum dapat memunculkan konsepsi keamanan kesehatan tersendiri dalam ranah akademis. Berdasarkan kondisi tersebut, TKA ini mengidentifikasi bahwa kemunculan konsep keamanan kesehatan ditujukan sebagai instrumen praktis untuk memajukan kepentingan negara-negara Barat. Hal ini juga terlihat dari dominasi literatur Barat mengenai keamanan kesehatan, meskipun secara empiris permasalahan kesehatan lebih banyak ditemukan di negara-negara Dunia Ketiga.

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ABSTRACT

The emergence of health security concept by WHO has encouraged various debates among international security studies scholars. This paper seeks to explore health discussion within four perspectives of international security studies, namely Copenhagen School, Welsh School, Paris School, and Third World Security Perspective, to understand the ongoing debate. However, the debates still could not generate any academic conception of health security. Based on this condition, this paper identifies that the emergence of health security concept was intended to be a practical tool to uphold Western interest. It is also shown through the dominance of Western literatures on health security, although empirically health problems are more prominent in Third World states."

"Kelompok Perusahaan Multinasional (MNE) merupakan badan usaha yang terdiri dari perusahaan-perusahaan yang didirikan di berbagai negara melalui jalur PMA. Pendirian tersebut memberi efek sampingan bagi Kelompok Perusahaan Multinasional tumbuh menjadi organisasi yang kompleks dengan ratusan atau ribuan anak perusahaan, di bawah pengendalian suatu induk perusahaan. Kompleksnya bentuk organisasi Kelompok Perusahaan Multinasional salah satunya mengakibatkan, ketika anggota kelompok perusahaan melakukan perbuatan melawan hukum (PMH), induk perusahaan akan terlindung oleh lapisan-lapisan anak perusahaan dan prinsip separate legal entity. Hal tersebut menyebabkan digunakannya Doktrin Entitas Ekonomi Tunggal (EET) yang memperlakukan Kelompok Perusahaan Multinasional sebagai satu kesatuan ekonomi, untuk mengenakan pertanggungjawaban PMH terhadap induk perusahaan. Menggunakan studi literatur, peneliti bertujuan untuk mendapatkan gambaran mengenai peran Doktrin EET yang digunakan untuk menyeret induk perusahaan agar turut bertanggung jawab dalam PMH yang dilakukan oleh anak perusahaannya, dalam persoalan penentuan hukum yang berlaku dan pengaruhnya terhadap status personal badan hukum dalam Kelompok Perusahaan Multinasional. Kesimpulannya adalah, Doktrin EET berfungsi sebagai Titik Pertalian Lebih Lanjut (TPL) Tambahan terhadap induk perusahaan, karena merupakan faktor tambahan terhadap titik taut locus delicti commissi, yang dalam konteks Hukum Perdata Internasional merupakan Titik Pertalian Sekunder dalam PMH. Oleh karena Doktrin EET menerapkan kompetensi relatif pengadilan terhadap induk perusahaan Kelompok Perusahaan Multinasional yang berada di luar yurisdiksinya, berdasarkan prinsip domisili (teritorialitas). Namun demikian, meskipun berdasarkan Doktrin EET diperlakukan sebagai entitas ekonomi tunggal, Kelompok Perusahaan Multinasional tetap merupakan badan usaha yang terdiri dari badan hukum-badan hukum mandiri dengan status personalnya sendiri-sendiri.

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Multinational Enterprise Group (MNE) is a business entity consisting of many companies which established in various countries through its foreign investment. This attempt has a side effect for the Multinational Enterprise Group to expand considerably into a complex organization with hundreds or thousands of subsidiaries, under the control of a parent company. As the result of the complexity of the organization therefore when members of a MNE commited an act of tort, the parent company will be protected by layers of subsidiaries and the principle of a separate legal entity. This has led to the exertion of the Doctrine of the Single Economic Entity (SEE) to treat MNE as an economic entity to impose the tort liability on the parent company.

Using literature study, researcher aim to get an overview of the role or influnce of the SEE Doctrine which has been used to drag the parent company to take responsibility on the behalf of its subsidiaries act of tort, to the applicable of the law and on the personal status of the legal entities of the Multinational Enterprise Group.

The conclusion is that the SEE Doctrine performs as an Additional Further Linking Point (AFL) to the parent company, due to additional factor to the locus delicti commissi link point as Secondary Linking Point in the purview of the Private International Law. The SEE Doctrine applies the relative competence of the court to the parent company of a Multinational Enterprise Group which seated outside its jurisdiction based on the principle of territoriality. Although Multinational Enterprise Group is treated as a single economic entity based on the SEE Doctrine perspective, it remains as a business entity consisting of independent legal entities with their own personal status."