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"Saat ini, Pemerintah ingin meningkatkan fungsi cukai sebagai penerimaan dan pengatur barang konsumsi, untuk mewujudkannya dengan memperluas barang kena cukai pada pulsa yang beralasan pola konsumsi telepon seluler yang tinggi dan berakibat gangguan kesehatan pada masyarakat. Penelitian ini bertujuan untuk mengetahui dasar pertimbangannya, analisis formulasi kebijakan serta dampak yang akan terjadi. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Dalam penelitian ini ditemukan bahwa ekstensifikasi barang kena cukai di industri telekomunikasi lebih cocok dikenakan ke telepon seluler daripada pulsa. Tahapan formulasi kebijakan ini juga belum sempurna dan dampak yang dihasilkan di industri telekomunikasi lebih kepada perubahan struktur harga.

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Currently, the Government is looking to increase excise tax function as consumer goods revenue and regulator, and to realize it by expanding excise goods on cellular phone credits due to the high amount of consumers of cellular phones, causing health problems to the population. The purpose of this research is to find out the basis of the consideration, policy formulation and analysis of the impact will occur. This research is qualitative descriptive interpretive.

This research has found that the extensification excise goods on the telecommunication industry would be more suitable to be applied to the cellular phones than celluler phones credit. The steps of formulation for this policy has not yet been perfected and the effect that has resulted in the telecommunication industry has been more to the changes of price structure."

"Nowadays, International trading has become more opened, because the reduction of tariff barrier and non-tariff barrier. This situation made a competition between nation become more complex. Many countries use dumping strategic to win the international competition. Dumping actually is a normal strategic in trading world. It?s become unfair when it causes injury to domestic industry. Because dumping categorize as Unfair Trade Practices, many countries (members of World Trade Organization/WTO) used anti dumping action to deal with unfair trade practices being carried out by their trading partners.

Researcher?s main concern is in imposition of anti dumping duties. To know how anti dumping duties can protect the domestic industries. Researcher also want to analyze the problems on anti dumping actions that levies to some imported goods that causes injury to domestic industries. Whether the decision is to impose or not to impose an anti dumping duty to that imported goods. The researcher used qualitative approach and use descriptive method to analyze this report.

The result of this research showed that anti dumping duties act can protect the domestic industries and make competitive price in domestic market. The problems when anti dumping duty imposed to some product are: complain from the exporting country because the price of the product in domestic market will be more expensive than before. And Complain from the domestic consumers because it makes goods used by the domestic consumers more costly. If the decision is not to imposed the anti dumping duty with the ?national interest? reason it also a problems because there?s no clear guidance on national interest test in Indonesian anti dumping legislation. This is why the people said that ?anti dumping is a double edge sword?. But whatever the merits of anti dumping, Indonesia should continue to take their national interest into account before levying these duties."

"Skripsi ini membahas penetapan Nilai Lain sebagai Dasar Pengenaan Pengenaan Pajak atas produk rekaman ditinjau dari asas-asas pemungutan pajak produktivitas penerimaan, kepastian hukum, dan kesederhanaan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif analisis.Hasil penelitian ini dilihat dari latar belakang penetapan dasar Pengenaan Pajak adalah karena ada potensi pemasukan pajak yang besar namun sulit dipungut jika menggunakan mekanisme umum. Hasil penelitian jika ditinjau dari asas produktivitas penerimaan ketetapan ini bertujuan mengamankan penerimaan negara. Berdasarkan asas kepastian hukum ketetapan ini kurang memberikan kepastian hukum karena kesalahan penggunaan pasal 1 angka 17 Undang-undang Pajak Pertambahan Nilai. Akhirnya, berdasarkan asas kesederhanaan ketetapan ini sudah memberikan kesederhanaan baik bagi wajib pajak atau Direktorat Jenderal Perpajakan karena pajak hanya dibebankan pada satu level pemungutan.

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The focus of this study is the quotition other value as tax base for recording product reviewed from revenue productivity, certainty and simplicity tax principle. This research is qualitative with descriptive analysist design.The result for this research based on the background is because there is big potential tax income but it is difficult to collect with common mechanism. The result reviewed from revenue productivity principle is to secure the income of the country. Based on certainty principle this quotation gives less certainty because the misinterpretation of article 1 number 17 Indonesian Value Added Tax law. Finally, based on simplicity principle this quotition has given simplicity whether for tax payer or Tax General Directorate because the imposition is levied only to one level."

"Customs Reformation affected DJBC to increasing customs services, especially in import document administration. For this purposes, DJBC used Electronic Data Interchange (EDI) System to satisfy the customs society (exporter and importer). Problem of this research is to estimate the influence of EDI System. EDI is a system that can exchange electronic data between organization that has advantages such as, "just in time", "simple", and "paperless". Independent variable in this research is "the implementation of EDI system", and the dependent variable is "increasing customs services". The independent variable has three indicator, which is: sparepart/component; customs procedure; and human resources. This research has been located at KPPBC Tipe A1 Soekarno Hatta, with population from customs society and customs employee. Sample choosed based on Krejcie Table with 5% degree of mistaken. For data technic analysis, this research used library research, respondent, and in depth interview. The obstacles have been founded in this research was the influence of EDI system showed significant result. Highly recommended as an import for better quality of custom;s services user are:

1. DJBC have to increase their quality by 24 hours operation of EDI system.
2. Certainly need commitment from related instance for maintaining the system, so it can operate well.
3. Suggested to make an continuity evaluation for the growth of organization.

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"Penelitian ini tentang pengaruh penetapan tarif cukai bir terhadap industri bir di Indonesia. Tujuan penelitian untuk mengetahui serta menganalisis pengaruh kebijakan pernerintah dalam penetapan tarif cukai bir terhadap konsumsi bir dan kinerja perusahaan pada industri bir di Indonesia. Ruang Iingkup penelitian mencakup konsumsi bir dan kinerja perusahaan pada industri bir di Indonesia dari April 1996 sampai Desember 2004.Analisis penelitian menggunakan pendekatan elastisitas permintaan bir dengan memfokuskan pengukuran kinerja perusahaan pada industri di industri bir di Indonesia untuk mengetahui bagaimana pengaruh dari penetapan tarif cukai. Dalam penelitian ini kinerja dihitung dari rasio price-cost margin (PCM) yang dihasilkan oleh pasar industri bir serta dari pendekatan Return on Asstes (ROA). Rasio PCM atau dikenal dengan indeks Lerner menunjukkan kemampuan industri mengeksploitasi pasar untuk memaksimalkan Iaba. Dalam pasar bir yang bersifat oligopoli, maka PCM berhubungan antara nilai rasio Indeks Hertindahl-Hirschmann (HHI) dengan nilai elastisitas permintaan bir. HHI berasal dari jumlah kuadrat pangsa pasar PT. Multi Bintang Indonesia, PT. Delta Djakarta dan PT. Bali Hai Brewery.Menggunakan data triwulanan tahun 1996-2004, penulis mengestimasi permintaan bir dirnana variabel terikat konsumsi dipengaruhi oleh variabel bebas harga bir, tarif cukai bir, pendapatan per kapita, jumlah penduduk usia diatas 20 tahun dan dummy krisis.Dari hasil estimasi, elastisitas permintaan bir -0,48 (inelastis). Variabel harga bir dan variabel tarif cukai bir berpengaruh negatif terhadap tingkat konsumsi bir. Sedangkan variabel pendapatan per kapita, jumlah penduduk usia diatas 20 tahun dan dummy krisis tidak signifikan terhadap tingkat konsumsi bir di Indonesia.Permintaan yang bersifat inelastis menyebabkan beban pajak atau cukai sebagian besar ditanggung oleh konsumen. Tarif cukai semakin dinaikkan, maka beban pajak yang ditanggung oleh konsumen semakin besar. Indeks Hertindahl-Hirschmann (HHI) industri bir adalah 5.-474, berarti pasar industri sangat terkonsentrasi. Dengan permintaan bir yang inelastis, maka tingkat price cost margin semakin besar. ROA perusahaan bir semakin menurun, sedangkan cukai atas bir yang diterima pemerintah semakin besar.Berdasarkan hasil penelitian, penulis memberikan rekomendasi : (1) Optimalisasi penerimaan negara melalui cukai bir ; (2) Kebijakan yang Iebih bersifat membatasi konsumsi bir. Penulis menyarankan pada penelitian berikutnya dapat menggunakan data dengan rentang waktu Iebih panjang (tahunan) untuk periode Iebih lama serta Iingkup penelitian difokuskan terhadap konsumsi bir di kota besar di Indonesia."

"Saat ini, Pemerintah ingin meningkatkan fungsi cukai sebagai penerimaan dan pengatur barang konsumsi, untuk mewujudkannya dengan memperluas barang kena cukai pada minuman ringan berkarbonasi. Penelitian ini bertujuan untuk mengetahui dasar pertimbangan, upaya pemerintah dan potensi penerimaan dari ekstensifikasi barang kena cukai pada minuman ringan berkarbonasi. Dalam penelitian ini ditemukan bahwa ekstensifikasi barang kena cukai pada minuman ringan berkarbonasi didasarkan pada pemenuhan sifat atau karakteristik barang kena cukai yang diatur dalam UU No. 39 Tahun 2007 terhadap minuman ringan berkarbonasi, yaitu barang yang konsumsinya harus dibatasi, peredarannya harus diawasi, barang yang penggunaannya menimbulkan dampak negatif terhadap kesehatan masyarakat dan lingkungan serta barang yang pemakaiannya perlu pembebanan pungutan negara demi keadilan dan keseimbangan. Upaya yang dilakukan pemerintah yaitu revisi Undang-Undang Cukai, melakukan kajian mendalam, sosialisasi internal dan menciptakan sumber daya manusia yang handal. Ekstensifikasi barang kena cukai pada minuman ringan berkarbonasi dapat meningkatkan penerimaan negara dan peningkatan program kesehatan masyarakat.

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This moment, Government wants to increase excise tax function as consumer goods revenue and regulator, to realize it by expanding excise goods on carbonated soft drinks. This research was carried out to learn consideration base, government's efforts and revenue potential from extensification of excise goods on carbonated soft drinks. In this research then discovered that extensification excise goods on carbonated soft drinks is based on fulfillment of characteristic excise goods that arranged inside UU No 39 Tahun 2007 toward carbonated soft drinks that says consumption on goods have to be bordered, circulation have to be controlled, used on goods which gives negative effect to community's health and surrounding along with goods whose use needs tax levied for the sake of justice and balance. Efforts which have been done by the government are revision of excise tax law, profound studies, internal socialization and creation of sophisticated human resource. Extensification excise goods on carbonated soft drinks can increase country's revenue and escalation of public health program."

"EPC project meaning that a construction company will handle whole work, from designing activity, procurement and implementation construction. Base imposition withholding tax article 23 and Value Added Tax (VAT) on EPC project are from their service value. However, in fact EPC project have same treatment equal with construction services in general. This difference is happen because there are no specific regulation about the EPC project. The regulation that exist for now, just only controls about the taxation charge for the construction company in general.

The research is using quantitative approach in intention to have better understanding and interpretation about a social phenomenon through observation. This research is among descriptive research to describe research object based on the fact notice or as it is. Primary data gathering is acquired by doing in-depth interview to discover information from informant who is directly involve in EPC project especially with taxation division, the government who is making the policy, tax consultant, academician and association of constructions. Secondary data is acquired by literature study to optimize theoretical framework in deciding the purpose and goal of the research also the concepts and other theoretical material in conjunction with research problem. Data analyses are using qualitative data analysis based on field discovery, both primary and secondary data.

From the analysis that are conducted, it is found that the basic differences about the charge between withholding tax article 23 and basic charge of VAT on EPC project. The reason is there are differences of understanding the regulation that exist, this thing is practically cause some problems, whether it is between the EPC industrialist with the owner of the project, or between the EPC industrialist with the taxation checkers side. So, it is necessary for making the constitution regarding the tax object of EPC project . Next, specific taxation regulation about the EPC project needs to be created, to think of there are non similar understandings of the regulation that exist. With the existence of the specific special regulation about the EPC project, It is doubtfully will not cause the difference of understandings between the EPC industrialist and the owner of the project."

"PT Nabisco Foods out for light food producer do increasing of sale of the product. For PT Nabisco Foods do promotion cooperation with a few retail company. This cooperation can be done by giving discount, giving of goods for free, year-end bonus if was abysmal of goals. Product placement in counter retail also one of form of promotion done by PT Nabisco Foods."

"Skripsi ini membahas penerapan manajemen risiko dalam sistem dan prosedur kepabeanan di bidang impor, yang diharapkan dapat dilakukan pengawasan secara lebih efektif dalam meminimalkan pelanggaran yang dapat mungkin terjadi. Tujuan penulisan ini adalah untuk mengetahui dan menganalisis tingkat akurasi penetapan jalur impor dalam suatu prosedur kepabeanan dan mengidentifikasi kendala-kendala yang terjadi. Penelitian ini adalah penelitian kualitatif deskriptif.Berdasarkan hasil penelitian dapat dinyatakan bahwa hasil penjaluran dari risk rangking yang ditetapkan sistem komputer dapat dinyatakan tidak akurat. Hal ini dapat dilihat dari tidak efisiennya jalur yang ditetapkan oleh pihak pabean berdasarkan klasifikasi hi-risk dan low-risk, jika dibandingkan dengan notul yang terbit pada jalur merah dan hijau setiap bulannya.

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The focus of this study is implementation of risk management in system and customs procedures in import part, which expected can running monitoring process more effective to minimize error that can be happed. The objectives of this study is to know and analyzing the acuration of determined importing path in customs procedure and identified problems maybe arise. This research is qualitative descriptive interpretive.From this research can assumed that the result of determined importing path from risk rankin which settled by computer system is not accurate. It can be looked from inefficient of the path that settled from the customs based on hi-risk and low-risk classification, if it compared with monthly notes on red line and green line."