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"In order to anticipate fluctuative of rupiah currency over foreign currency that cause of instability between revenue with cost so government issue the policy of revaluation of fixed assets in which the policy is the option for the company. The writer is interested to analyst factors that influence company's interest to implement revaluation of company fixed assets (Cases Study at Foreign Investment Tax Service Office Two). Fixed asset is noted as amount as its acceptance price (historical cost). Revaluation of fixed asset is activity to reevaluate an asset in order the attached value in financial statement can represent the appropriate value with value when the fixed asset is reevaluated. Over the more value difference of revaluation of fixed asset is object of income tax.Type analysis of this paper is descriptive analyst, and data is collected through interview -with the officers of the Directorate General of Tax, Tax Consultants, Taxpayers that are registered with Foreign Investment Tax Service Office Two. Obtaining of seconder data is implemented on the library, laws regulation of tax, etc.The study result shows that there are some positive and negative factors that influences company's interest to reevaluate its fixed assets, one of positive faders is using loss compensation, increasing financial statement performance, lessen firm income tax, there is projection of profit and lost, give share bonus without deposit the capital and company's plan to do merger, consolidate and expand of the business. Meanwhile the negative factors is the existence of Final Income Tax amount of 10%, there is an additional sanction of Final Income Tax over assets that have not taken over before its usage period is finish and because of existence of tax administration. Revaluation of fixed assets that implemented by Taxpayers at Foreign Investment Tax Service Office Two have given optimal result for company. It is needed the further regulation on Chapter 18 article (1) of the existing Law of income Tax and there is revision over Chapter 4 article (1) letter g numeric 5 and adjusted with Chapter 4 article (1) letter g numeric 3. Decreasing tariff of Final Income Tax over the more value differences of revaluation to attract company's interest to implement its fixed assets revaluation."

"Sumber daya manusia merupakan faktor produksi utama pada perusahaan jasa. Sehubungan dengan hal tersebut muncul konsep akuntansi sumber daya manusia yang berusaha untuk mengkuantifisir nilai sumber daya manusia yang dimiliki perusahaan dan menyajikannya dalam laporan keuangan perusahaan sebagai aset. Skripsi ini bertujuan melihat bagaimana persepsi perusahaan-perusahaan jasa yang telah go public di Indonesia tentang penerapan akuntansi sumber daya manusia. Metode penelitian adalah studi kepustakaan dan studi lapangan (survai). Hasil studi kepustakaan menunjukkan bahwa ada dua pendekatan pengukuran sumber daya manusia, yaitu pendekatan biaya (cost) dan nilai (value). Hasil survai menunjukkan bahwa perusahaan-perusahaan jasa di Indonesia yang telah go public setuju dengan konsep akuntansi sumber daya manusia. Meskipun demikian, karena hal itu belum diatur dalam PAI dan sampai saat ini belum ditemukan teknik pengukuran yang objektif, maka sebagian besar perusahaan-perusahaan jasa tersebut belum menerapkannya. Saran penulis, sebaiknya Komite PAI membuat suatu standar khusus yang mengatur penerapan akuntansi sumber daya manusia. Selain itu, kepada perusahaan-perusahaan jasa penulis mengusulkan untuk memperlakukan biaya-biaya sumber daya manusia sebagai deferred cost, sesuai dengan prinsip aktiva yang diatur dalam PAI 1984. "

"The purpose of the research is to predict some factor influencing dividend policy of companies. Factors that are predicted influencing dividend policy in this research are focused on 4 factors: cash position, leverage, growth, current ratio. The research examines financial statement of 254 public companies that are listed on Jakarta Stock Exchange from December 31, 2003 until December 31, 2005. The results of this research are in the year of 2003 independent variable current ratio gives significant in influence on dividend payout ratio , and in the year of 2004 - 2005 independent variable gives significant to dividend payout ratio is cash position. For year 2003 - 2005 only cash position that gives significant influence on dividend payout ratio."