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"Tesis ini membahas mengenai latar belakang formulasi, potensi permasalahan yang mungkin terjadi dan ketentuan anti penghindaran pajak terkait berlaku efektifnya Perjanjian Penghindaran Pajak Berganda (P3B) Indonesia dan Hong Kong sejak 1 Januari 2013. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian menyimpulkan bahwa formulasi P3B Indonesia - Hong Kong telah dilandasi dasar hukum yang legal namun belum dilandasi kajian akademis yang transparan dan efektif. Dengan tujuan utama transparansi dan pertukaran informasi perpajakan, maka partial/ limited tax agreement seperti tax information exchange agreement bisa menjadi alternatif comprehensive tax treaty dengan "tax haven" country. Terhambatnya pemanfaatan P3B ini, kurang efektifnya pertukaran informasi, residence abuse merupakan beberapa isu yang berpotensi menjadi masalah terkait implementasi P3B Indonesia ? Hong Kong ini.Hasil penelitian ini menyarankan agar dalam membuat P3B, kajian akademis harus transparan dan melibatkan pihak-pihak kompeten seperti akademisi dan praktisi perpajakan, memberi penegasan atas permasalahan yang berpotensi timbul serta memperkuat domestic anti tax avoidance rules.

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This research discussed about the background and formulation of Indonesia - Hong Kong Comprehensive Tax Treaty and the potential problems that may arise under that treaty. The research type is descriptive qualitative research design.

The result of this research concludes that the tax treaty has been based on valid legal basis but nut based on transparent and effective academic study. With the ultimate goal of transparency and exchange of tax information, the partial/limited tax information exchange agreements such as tax agreement could be an alternative comprehensive tax treaty with a tax haven country. Inhibition of the tax treaty utilization, lack of effective exchange of information, residence abuse are some of the issues that could potentially be a problem related to the implementation.

This research suggest that in concluding tax treaty, academic study should be transparent and involve competent parties such as academics and tax practitioners, competent authority shoul provides confirmation of the potential problems that arise and to strengthen domestic anti-tax avoidance rules."

"Peningkatan indeks kebahagiaan Indonesia di dalam negeri dalam 1 dekade terakhir berbanding terbalik dengan peringkat kebahagiaan Indonesia di dunia yang terus menurun. Beberapa studi telah mencoba mengidentifikasi faktor apa yang paling berpengaruh kepada kebahagiaan, dan salah satu faktor yang sangat mempengaruhi kebahagiaan adalah relative income. Tetapi, seiring berjalannya waktu, relative income juga menimbulkan perdebatan di banyak studi. Di Indonesia sendiri, studi relative income tidak terlalu banyak sehingga pengaruh relative income dengan kebahagiaan di Indonesia tidak banyak dibahas. Pada penelitian ini, penulis mencoba menganalisa hubungan relative income dengan kebahagiaan di Indonesia. Ada dua model yang digunakan yaitu model 1 dimana relative income didapatkan dengan survei self-assessment dan model 2 dimana relative income dihitung menggunakan pembagian antara income dengan predicted income. Hasil dari kedua model berbeda yaitu pada model 1, relative income mempengaruhi kebahagiaan. Sedangkan pada model 2, relative income tidak mempengaruhi kebahagiaan. Selain itu, hasil dari kedua model sama-sama menunjukkan bahwa absolute income sangat mempengaruhi kebahagiaan di Indonesia.

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The increase in Indonesia's happiness index domestically over the past decade appears to be inversely related to Indonesia's declining global happiness rankings. Numerous studies have endeavored to identify the factors most influential in determining happiness, with relative income emerging as a significant contributor. However, over time, relative income has become a subject of debate in various studies. In Indonesia, there has been a relatively limited number of studies on relative income, resulting in a lack of discussions regarding its impact on happiness in the country. In this research, the author seeks to analyze the relationship between relative income and happiness in Indonesia. Two models are employed: Model 1, wherein relative income is obtained through self-assessment surveys, and Model 2, wherein relative income is calculated by dividing income by predicted income. The outcomes of the two models are different; in Model 1, relative income influences happiness, while in Model 2, relative income does not exhibit a significant impact on happiness. Furthermore, both models indicate that absolute income significantly influences happiness in Indonesia."

"The differences in interregional development have caused gaps in regions' advancements and prosperity, such as in the case of Western Indonesia (WI) and Eastern Indonesia (EI) and between urban and rural areas. The objective of this study is to analtze the structural path of road infrastructure construction sector on household income distribution change in both Intra and Inter West--East Region of Indonesia. The model used is Interregional social Acounting Matrix West abd East Region of Indonesia (IRSAM WEI). Within the model framework, construction sector is disaggregated into construction of road infrastructure sector (including bridge) and other construction sector. Meanwhile, the urban and rural household income is disaggregated into low, medium and high income. The structural Path Analysis (SPA) shows that the strongest multiplier effect comes from production factor of worker and capital before reaching households."

"This article provides empirical evidence of the link between technological change and overall income inequality in 14 EU countries. The analysis begins by testing the skill - biased technological change (SBTC) hypothesis in sectors with different levels of technology intensity...."