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"ABSTRAKPengelolaan kekayaan negara salah satunya dalam bentuk Barang Milik Negara BMN telah diatur dalam Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah. Namun pada implementasinya, masih menuai banyak masalah yaitu masih tingginya jumlah BMN yang belum digunakan secara optimal idle yang menimbulkan dampak, baik dari segi pengeluaran maupun penerimaan. Dari segi pengeluaran, tingginya jumlah BMN idle akan memberikan dampak pada pemberatan APBN sebagai beban pemeliharaan dan pengamanan. Sedangkan dari sisi penerimaan negara, BMN idle seharusnya dapat menjadi salah satu potensi penerimaan negara berupa penyewaan aset. Pada kenyataannya, pendapatan sewa BMN terhadap total Penerimaan Negara Bukan Pajak masih memiliki rasio yang sangat kecil. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis alasan masih kecilnya kontribusi penyewaan BMN idle dalam Penerimaan Negara Bukan Pajak dilihat dari proses manajemen aset. Metode yang digunakan dalam penelitian ini adalah post positivist dengan mengumpulkan data primer dari wawancara mendalam dan analisis dokumen serta laporan sebagai data sekunder. Dari penelitian ini didapatkan hasil bahwa kecilnya kontribusi sewa aset disebabkan oleh beberapa faktor yaitu 1 belum adanya kriteria BMN idle yang boleh diserahkan ke DJKN, sehingga jumlah BMN idle di DJKN tinggi namun tidak dalam kondisi yang baik 2 adanya ketidakseimbangan hak dan kewajiban antara Kementerian/Lembaga dengan DJKN, 3 peraturan belum mendukung konsep bisnis, 4 belum tersedianya data aset yang valid dan riil juga berpengaruh pada upaya optimalisasi BMN, 5 belum adanya sistem kontraprestasi terhadap Kementerian/Lembaga yang berhasil menyewakan asetnya, 6 BMN idle yang disewakan baru berupa BMN idle sebagian saja, 7 masih terdapat celah dalam sistem monitoring, 8 bentuk organisasi DJKN yang menghambat proses promosi aset, 9 mindset pegawai yang terfokus pada tujuan utama BMN diadakan yaitu untuk tugas dan fungsi, sehingga tidak ada motivasi bagi mereka untuk aktif melakukan promosi sewa.

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ABSTRACT<>br>The management of state wealth in form of state property is regulated in Government Regulation Number 27 of 2014. In its implementation, it has several issues such as the high number of state property that has not been optimally used idle which affect state expense and state income. In regards to state expense, the high number of idle state property will burden the state budget APBN as maintenance expense and security expense. While in regards to state income in form of leasing or rent. In reality, income from state property rent in context of Non Tax Revenue is still in a very low ratio. Thus, this research is purposed to analyze the cause of the low contribution of idle state property in leasing form in context of Non ndash Tax Revenue from asset management perspective. The method used in this research is post ndash positivist through collection of primary data from throughout interviews and analysis of dicuments and reports as secondary data. From this research, it can be established that the low number of contribution state property rent is caused by several factors which are 1 the inexistence of idle state property criteria that can be given to DJKN, causing the high number of state property not in an appropriate condition commercial condition, 2 the existence of an imbalance rights and obligation between ministry and DJKN itself, 3 existing regulations do not support the business concept yet, 4 the inexistence of valid and factual asset data which also affects the effort to optimize state property, 5 the inexistence of contraprestation system towards ministrial Institution which succesfully rent its assets, 6 rented idle state property are only partially, 7 there is still inefficiency of monitoring system, 8 organizational form of DJKN which hampers asset promotion proces, and 9 passive mindset of employees in promoting rent of state property."

"By the presence of the globalization of world economics, it has increased economics integration and created global economic order eliminating economical relation barriers and created a dependence, so that a state unable to economically meet its own needs. Global economic relations, which initially merely consisted of good exchange, has been followed by the migration of human resources and capital transaction and service across state border. It grew to serve in the international economic battle, so it promoted the creation of multinational corporations carrying out their activities in various countries, especially to perform an international investment.

Viewed from perspective of foreign state as an investor, those investors will perform investment in several chosen shapes, which each owned different investment consequences. In general, those investment shapes, among them are:

1. Whether those investments are in the form of Permanent Establishment. If this model is selected, then those investors will expect its administration fluency/business development existed in its country.

2. Whether those investment are in the form of Subsidiary Company in Indonesia. If this model is selected, then those investors will expect dividend as a yield of those investments.

This thesis aimed at understanding what exactly are taxes aspects affecting the selection of venture form between Permanent Establishment or Subsidiary Company, and also observing the influence of tax treaty in order to the retrenchment of international tax burden.

Method used within this thesis was analytic descriptive one. Research was conducted through library research toward many literature books, home and international tax regulations, scientific works, journals, internet, and other written sources. In order to complete those library research, the author also has performed the calculation of income tax burden to the four treaty partner states.

Out of discussion result, it could be drawn a conclusion that, by understanding the international tax aspects, both upon taxes stipulation in source state and taxes stipulation in domicile state, and also the prevailing tax treaty between two countries, a tax burden having to be born by home enterprise so that it could be selected a representative corporation. The selection of corporation, whether it will in the form of subsidiary company or in the form of Permanent Establishment, did not enough by considering merely income tax burden, but also it had to be supported by concerning each profit of corporation in the relation to international tax planning."

"Penelitian ini bertujuan untu mengetahui pengendalian internal aset tetap Sistem Manajemen dan Akuntansi Barang Milik Negara pada Unit Organisasi Eselon 1 Mabes TNI. Pengendalian internal aset tetap yang diteliti adalah pengendalian internal aset tetap pada kejadian dan proses penting saat aset tersebut 1.diperoleh, 2.dihapus, 3.Inventarisasi, 4.pengamanan,dan 5.perawatan aset tetap. Penelitian menggunakan metode studi kasus dengan mengobservasi penatausahaan SIMAK BMN dan pengendalian internal aset tetap di Unit Organisasi Eselon 1 Mabes TNI yang didominasi oleh aset persenjataan. Hasil penelitian menunjukkan terdapat permasalahan pada penghapusan aset persenjataan yang bernilai materil, dan aset yang sudah habis masa manfaat tetapi masih digunakan.Pada invetarisasi terdapat permasalahan, operator yang tidak mengikuti prosedur, permasalahan identifikasi registrasi aset tetap sehingga mempengaruhi pelaporan,pengambilan keputusan, pengamanan dan pemeliharaan aset tetap. Dari segi pengamanan belum ada tag aset. Perawatan terhambat permasalahan inventarisasi aset dan kurangnya anggaran.

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This study aims to determine the internal control of fixed assets and Accounting Management System of State Property at Echelon Organizational Unit 1 TNI headquarters. Internal control of fixed assets under this study is the internal control of fixed assets at the prominent events and process at 1.acquisition, 2.disposal, 3.Inventory, 4.safeguard, and 5.maintenance process of fixed assets. Research using the case study method to observe SIMAK BMN administration and internal control fixed assets in Organizational Unit Echelon 1 TNI headquarters which dominated by weaponry.

The results showed there were problems in the elimination of weapons that has material values, and the assets that have expired or have no life-cycle but still used. In Inventory process there are problems, the operator does not follow the procedures, registration identification problem fixed assets that affect reporting, decision-making, security and maintenance fixed assets. In safeguarding asset, there is no asset tag. Major Maintenance problems were caused by inventory problems and a lack of budget."