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"Tanaman tebu merupakan bahan baku industri gula yang produksinya cenderung meningkat setiap tahunnya. Peningkatan industri gulajuga akan mcningkatkan sisa dari proses industri tersebut. Sisa terbesar dari industri gula berupa ampas tebu yang kandungannya mencapai 90% dari kandungan pohon tcbu total. Pemanfaatan ampas tcbu menjadi furfural akan meningkatkan nilai dari sisa industri pnanian tcrsebul. Furfural itu sendiri merupakan senyawa kimia inlermediet yang dihasilkan dari reaksi hidrolisis dan dehidrasi pentosa. Pentosa dari senyawa hcmiselulosa, banyak terkandung didalam biomasssa tumbuh-tumbuhan, salah satunya ampas tebu. Furfural yang dihasilkan dari sisa induslri pcrtanian tersebut dapat dipergunakan sebfxgai pelarut kimia dalam proses pengolahan minyak bumi dan sebagai bahan baku utama sintesis iiurfuril alkohol. Kebutuhnn furh1i'aI di Indonesia selarna ini dipenuhi oleh impor dari Cina. Dengan pertimbangan ketersediaan bahan baku dalam jumlah yang cukup besar, dan untuk menekan angka impor, maka perlu dipertimbangkan untuk mendirikan pabrik iizrfural yang menggunkan bahan baku ampas tebu di Indonesia. Berdasarkan analisa pasar dalam negeri, maka didapatkan kapasitas pabrik lhrfural yang akan dibangun sebesar 510 ton/tahun. Pabrik ini direncanakan akan dibangun di Kawasan Industri Gresik (KIG), dengan total Iahan yang dibuiuhkan seluas lOl x 72 m2. Berdasarkan perhitungan ekonomi, pabrik furfural yang akan dibangun ini membutuhkan investasi kurang Iebih scbesar US$ 4,7 juta dengan biaya manufaktur sebesar USS l.2juta. Ne! Presenr Value (NPV) unfuk proyek ini kurang lebih sebcsar US$ 3.260.42I,47, dengan tingkat pengembalian Infernal Rate of Remrn (IRR) 2 l2.26%, Payback Period (PBP) 1 3.85 tahun, Ne! Return Rare (NRR) : 5.65%, Ne! Payout Dme (NPT) 3 4.53 tahun dan Return of Inveslmenf (ROI) sebesar 0.18 "

"This study tries to explain some of the basic reasons behind the Porsean local community's strong demand to close PT Indorayon (now Toba Pulp Lestari- TPL) located in Porsea. The larger community are aware in the past Indorayon had afforded great financial gain to Indorayon's shareholders but the local community has had no such access to these financial gains despite the fact that mill is based on their own land. Wrong management has also contributed to the Indorayon's conflict and consequently, the local community has been greatly antagonised and the antipathy towards Indorayon has slowly but intensively grown. Another finding is the existence of numerous NGO's founded by the Tobanese society's intellectuals which have differing vested interests but all exploit the Indorayon problem as the sole reason for their existence. The research was conducted using the qualitative method. The data in the study was obtained by using participant observation and in depth consultation with certain interviews. For data analysing, the study the descriptive and the triangulation techniques."

"Obligation Transaction Income Tax Policy Justice and Legal Certainty Principle ReviewA progressive obligation market expansion in Indonesia has made Government released Governmental Regulation Number 6 Year 2002 representing a law execution regulation. However, there have been still many issues not yet regulated resulting in confusion among taxpayers.Income accepted or taken from obligation transactions is one of incomes on a global taxation base. Thus, its is fair that income accepted or taken from obligation transactions combined with another incomes and taxable with a progressive rate. The main problem of this thesis is how should an obligation transaction income tax be regulated to make all economic ability additions accepted or taken from obligation transaction fairly taxable.This thesis is a descriptive analytic in type and data collection techniques used are (1) literature research including on various taxation regulations and another related documents and (2) field research using interviews with such related parties as tax administrator, tax consultant, and capital market administrator. Also, author has sent 10 (ten) questionnaires to taxpayers.Taxation policy of year 2002 has been inconsistent with Income Tax Law in cases of (1) deduction in final income tax (Pajak Penghasilan/PPh) on transaction value imposed only on transactions tradable and reportable to the stock exchange, has been inconsistent with global taxation and regulated no all transactions taking place in both primary market and secondary market, and guaranteed no a justice principle in tax imposition as well, (2) existence of tax exemption to certain taxpayers illustrating a chance for the taxpayers to conduct tax evasion, and (3) inexistence of premium income tax accepted or taken by taxpayers from obligation transactions.Therefore, it is suggested to make a comprehensive and consistent policy consistent with the one obeyed by Income Tax Law by taking the following tax imposition principles into consideration: (1) tax imposition, at the time of realization and implementation of global taxation, on all economic ability additions accepted or taken by taxpayers from obligation transactions, (2) equality in taxation treatment without differentiating type, source of party accepting income from those obligation transaction, and (3) reference of regulation concerning taxation on premium income accepted or taken by taxpayer from obligation transactions.xv + 145 + 5 tables + 2 pictures + 2 graphs + 3 appendices Bibliography: 40 books + 7 law and regulation + 5 journals/papers"

"Penelitian ini mengidentifikasi permasalahan mengenai kebijakan Norma Penghitungan Penghasilan Neto di Indonesia sejak tahun 1983. Tujuan diterapkannya Norma Penghitungan Penghasilan Neto adalah memberikan alternatif kepada Wajib Pajak orang pribadi yang tidak memiliki kemampuan untuk menyelenggarakan pembukuan atau sebagai pedoman bagi aparat pajak untuk menetapkan penghasilan bersih Wajib Pajak apabila pembukuan tidak benar. Dalam pelaksanaan kebijakan Norma Penghitungan Neto,pro dan kontra timbul. Kerangka teori yang digunakan di dalam penelitian ini adalah konsep mengenai hard-to-tax dan presumptive taxation terkait sistem self-assessment dan pemenuhan asas keadilan dan kemudahan administrasi dalam pemungutan pajak berdasarkan ilmu administrasi perpajakan.Hasil penelitian menemukan bahwa Norma Penghitungan Penghasilan Neto memberikan kemudahan dalam pelaksanaan administrasi perpajakan sebagai kelebihannya. Namun, di sisi lain, penerapannya dapat mencederai keadilan dalam kondisi-kondisi tertentu. Ada beberapa kelemahan di dalam rancangannya. Kebijakan ini dapat mengurangi beban kepatuhan bagi Wajib Pajak orang pribadi, tetapi tidak mendorong Wajib Pajak untuk beralih ke sistem perpajakan normal. Hal ini disebabkan pembuat kebijakan tidak mempertimbangkan di bawah dan dalam kondisi bagaimana Wajib serta jangka waktu Wajib Pajak orang pribadi dapat menggunakan Norma Penghitungan Penghasilan Neto dan lulus dari sistem sederhana ini. Dan juga, penetapan melalui Norma Penghitungan Penghasilan Neto ini sejatinya bertentangan dengan prinsip sistem self-assessment.

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This research is focused on identified problem toward The Deemed Net Profit Policy that has been applied since 1983 in Indonesia. The purpose of The Net Deemed Profit is to provide alternative methods of assessing taxpayers who are not in position to keep good books of account using double entry bookkeepeing or whose accounting is difficult for the tax administration to control. There are pro and cons in its implementation. The theoretical framework used in this research are hard-to-tax concept with presumptive taxation concept against self-assessment and its implication toward equality and ease of administration in taxation based on taxation administration science.The results of this research found that the Deemed Net Profit provides simplification in administer taxpayer obligation, as advantage. But in the other hand, it creates unfairness in some conditions. There are also weaknesses in its design. It successfully reduce some of compliance burden for individuals taxpayers, but it didn?t encourage taxpayer to graduate from simplified regimes because policy maker not provided answers for some critical question toward its implementation which are how and under what circumstances and time frame taxpayers should enter into and graduate from such simplified system using The Net Deemed Profit. And also, this kind of assessment in principal have discontinuity with self-assessment system."