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"ABSTRAKPembahasan mengenai apakah perubahan earning memiliki hubungan kausalitas terhadap tingkat imbal hasil saham merupakan hal yang masih diwarnai perdebatan. Dengan melihat adanya dugaan keterlibatan intrinsic bubble yang menurut Chen, Cheng, dan K.F Cheng (2009) mampu melatarbelakangi lahirnya perdebatan itu, penelitian ini dilakukan guna membuktikan dugaan tersebut di Indonesia. Dengan menggunakan beberapa data komposit Indonesia seperti IHSG, composite EPS (earning per share) dan composite DPS (dividend per share), juga data lainnya selama kurun waktu 2006-2012, penulis terlebih dahulu menguji keberadaan hubungan kausalitas antara perubahan earning dengan tingkat imbal hasil saham menggunakan VECM serta uji intrinsic bubble di Indonesia melalui OLS. Pada akhirnya, penelitian ini menyimpulkan bahwa intrinsic bubble terbukti tidak mempengaruhi hubungan kausalitas antara perubahan earning terhadap tingkat imbal hasil saham di Indonesia.

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ABSTRACTDiscussions about whether changes in earning have a causality relation with stock returns are still in controversy. Based on the hypothesis by Chen, Cheng, and K.F Cheng (2009) that intrinsic bubble could be the reason of those controversial discussion, this study was made in order to prove this hypothesis in Indonesia. Using several Indonesian composite data such as IHSG, composite EPS (earning per share) and composite DPS (dividend per share), and also other Indonesian data during 2006-2012 period, researcher try to do some tests first. They are test to see the existance of the causality relation using VECM and also test to see the existance of intrinsic bubble using OLS. At the end, this study results a conclusion that intrinsic bubble is not affecting the causality relation between changes in earning and stock return in Indonesia."

"ABSTRAKSkripsi ini bertujuan untuk menganalisis perbedaan likuiditas pada Obligasi Negaraberdasarkan kelompok maturitasnya, jangka pendek, jangka menengah, dan jangkapanjang pada obligasi benchmark dan nonbenchmark tahun 2008-2013 serta hubunganpada kelompok tersebut. Penelitian ini menggunakan obligasi negara benchmark dannonbenchmark dengan maturitas 5 sampai dengan 30 tahun yang diperdagangkan dipasar sekunder. Metode analisis yang digunakan adalah uji beda One Way ANOVA danGranger Causality. Hasil penelitian menunjukkan bahwa terdapat perbedaan likuiditasbaik dalam jangka pendek, jangka menengah, dan jangka panjang pada obligasi negarabenchmark dan nonbenchmark serta terdapat hubungan likuiditas pada kelompoktersebut.

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ABSTRACTThis paper aims to analyze the differences in liquidity in treasury bonds by the group ofmaturity, namely short-term, medium-term and long-term benchmark andnonbenchmark bonds years 2008-2013 as well as the relationships in the group. Thisstudy uses a benchmark and nonbenchmark treasury bonds with a maturity of 5 to 30years traded on the secondary market. The analytical method used is mean differenceOne Way ANOVA and Granger Causality test. The results showed that there aredifferences in liquidity both in the short term, medium term and long term benchmarkand nonbenchmark bonds and there is a relationship nonbenchmark liquidity in thegroup"

"Causality berperan penting dalam menjelaskan hubungan causal pada kehidupan seharihari. Causality terbagi menjadi dua gagasan, yakni general causality untuk hubungan sebab-akibat dan actual causality untuk accountability suatu kejadian. Terdapat beberapa upaya untuk memodelkan actual causality secara formal, salah satunya adalah pemodelan menggunakan causal calculus yang diperkenalkan oleh Bochman, walaupun tidak dijelaskan bagiamana pemodelan ini diimplementasikan secara konkret. Dalam tugas akhir ini, dirancang sebuah pemodelan actual causality dalam pemrograman logika menggunakan suatu pengembangan dari abduction, yaitu contextual abduction. Abduction adalah sebuah penalaran yang mana seseorang mengambil penjelasan terbaik dari semua kemungkinan penjelasan sehingga masuk akal dalam menjelaskan suatu observasi. Contextual abduction adalah pengembangan dari abduction yang mana dapat menerima konteks masukan untuk mencari penjelasan yang sesuai dengan konteks. Pemodelan actual causality dengan contextual abduction ini diimplementasikan menggunakan TABDUAL oleh Saptawijaya dan Pereira menjadi suatu prototipe, yang dapat melakukan pencarian actual cause. Prototipe ini diuji terhadap berbagai contoh yang menggambarkan kasus permasalahan actual causality yang mengkonfirmasi hasil pemodelan dengan causal calculus oleh Bochman.

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Causality has a big role in explaining causal relationships in a daily life. Causality is split into two notions, general causality, which describes relationships between cause and effect, and actual causality, which describes accountability of a certain event. There are a few attempts to formally represent actual causality, one of which uses causal calculus, introduced by Bochman, although it is not explained how to concretely implement this representation. In this final project, a formal representation of actual causality is formulated in logic programming using an extension of abduction, viz., contextual abduction. Abduction is a type of reasoning in which one picks the best explanation from all possible explanations such that it explains a given observation. Contextual abduction is an extension of abduction that takes into account an input context and find an explanation that is suitable to the context. This representation of actual causality with contextual abduction is implemented with TABDUAL of Saptawijaya and Pereira into a prototype that is able to search for actual causes. This prototype is tested against various examples that illustrate actual causality problems, confirming Bochman’s formal representation through causal calculus."

"Summary:Throughout history, the world and its operation have been viewed in terms of cause and effect. The principles of causation have been applied, fruitfully, across the sciences, law, and medicine, and in everyday life, despite the lack of any agreed-upon framework for understanding what causation ultimately amounts"

"Written by one of the preeminent researchers in the field, this book provides a comprehensive exposition of modern analysis of causation. It shows how causality has grown from a nebulous concept into a mathematical theory with significant applications in the fields of statistics, artificial intelligence, economics, philosophy, cognitive science, and the health and social sciences. Judea Pearl presents and unifies the probabilistic, manipulative, counterfactual, and structural approaches to causation and devises simple mathematical tools for studying the relationships between causal connections and statistical associations. Cited in more than 2,100 scientific publications, it continues to liberate scientists from the traditional molds of statistical thinking. In this revised edition, Judea Pearl elucidates thorny issues, answers readers' questions, and offers a panoramic view of recent advances in this field of research. Causality will be of interest to students and professionals in a wide variety of fields. Dr Judea Pearl has received the 2011 Rumelhart Prize for his leading research in Artificial Intelligence (AI) and systems from The Cognitive Science Society."

"Friedrich Waismann (1896 1959) was one of the most gifted students and collaborators of Moritz Schlick. Accepted as a discussion partner by Wittgenstein from 1927 on, he functioned as spokesman for the latter 's ideas in the Schlick Circle, until Wittgenstein 's contact with this most faithful interpreter was broken off in 1935 and not renewed when exile took Waismann to Cambridge. Nonetheless, at Oxford, where he went in 1939, and eventually became Reader in Philosophy of Mathematics (changing later to Philosophy of Science), Waismann made important and independent contributions to analytic p.ContentsTable of Contents; Editorial; Waismann: the Wandering Scholar; Tributes to and Impressions of Friedrich Waismann; Waismann's Big Book; The Exile and His Family; A Waismann Memoir; Oxford Memories of Friedrich Waismann; Waismann's Lectures on Causality: An Introduction; Bibliography; The Decline and Fall of Causality; Causality; (1) Hume's Analysis of Causal Connection.; (2) The Problem of Induction.; (3) What is the Principle of Induction?; (4) J. S. Mill's Account; (5) The Scientific Scheme of Causality; (6) Comments on a New Conception.; (7) The Principle of Causality.(8) Difficulties of Determinism(9) Causality as Understood Connection; (10) Insight; (11) Motive; (12) Criticism of Russell's View; The Logical Force of Expressions; 1. Ramsey; 2. Two Sorts of Inference; 3. V-Inferences; 4. Body of Meanings; 5. 'All men are mortal'; A Philosopher Looks at Kafka; Waismann Versus Ewing on Causality; 1. Introduction; 2. Intrinsic Connectedness; 3. Explanation; 4. Production; 5. Necessity; 6. Causal powers; 7. Conclusion; References; Waismann as Spokesman for Wittgenstein; Waismann's Testimony of Wittgenstein's Fresh Starts in 1931-35.Otto Neurath's 'Encyclopedia of the World War': A ContextualisationOtto Neurath and the Women's International League for Peace and Freedom (WILPF); Struggles For Social Transformation-links Between Yella Hertzka And Otto Neurath; Otto Neurath On War And Peace; Otto Neurath-Utopias, Encyclopedias, Museum Work; Encyclopedia of the World War; Enzyklopädie des Weltkrieges.; One Hundred Years of Philosophy of Science: The View from Munich; Bibliography; John T. Blackmore: Two Recent Trilogies on Ernst Mach; References; Logical Syntax and the Application of Mathematics; Reviews; Obituary.Activities of the Institute Vienna CircleActivities 2010; Activities 2011; Index of Names."

"Penelitian dilakukan untuk menganalisis hubungan kausal faktor Kesadaran Wajib Pajak Badan, Modernisasi Sistem Administrasi Pajak dan Tindakan Penegakan Hukum di bidang perpajakan dan pengaruhnya terhadap Kepatuhan Pajak. Penelitian dilakukan terhadap Wajib Pajak Badan di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat II. Metode Structural Equation Modelling (SEM) digunakan untuk mengukur hubungan kausal yang terjadi diantara variabel yang tidak dapat diamati secara langsung (unobserveable), melainkan diukur melalui indikator-indikatornya.Hasil penelitian menunjukkan bahwa Kesadaran Wajib Pajak Badan tidak berpengaruh signifikan terhadap Kepatuhan Pajak. Tindakan Penegakan Hukum di bidang Perpajakan berpengaruh signifikan terhadap Kepatuhan Pajak, dan menjadi variabel yang memiliki pengaruh paling kuat dan besar dalam mempengaruhi Kepatuhan Pajak. Modernisasi Sistem Administrasi Pajak tidak berpengaruh signifikan terhadap Kepatuhan Pajak pada Wajib Pajak Badan Pratama, akan tetapi berpengaruh signifikan terhadap Kepatuhan Pajak pada Wajib Pajak Badan Madya. Perbedaan tersebut diindikasikan karena terdapat perbedaan Kualitas Pelayanan yang diterima oleh Wajib Pajak Badan Madya dan Wajib Pajak Badan Pratama.

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The purpose of this research was to analyze causal relationship of Corporate Taxpayer Consciousness, Modernization of Tax Administration System and Law Enforcement Acts in Taxation and their influence on Tax Compliance. This research was carried out toward Corporate Taxpayer in West Java II Regional Tax Office Directorate General of Taxes. Structural Equation Modelling (SEM) is applied to measure the causal relationship which may occur among unobserveable variables, instead it is measured by its indicators.The results found that Corporate Taxpayer Consciousness has no significant influence on Tax Compliance. Law Enforcement Acts in Taxation has a significant influence on Tax Compliance, and becomes a variable having the strongest and largest influence that affecting tax compliance. Modernization of Tax Administration System has no significant influence on Tax Compliance toward Corporate Taxpayer in Pratama Tax Office, however it has a significant influence on Tax Compliance toward Corporate Taxpayer in Madya Tax Office. The difference is indicated as there is a difference in service quality received by Corporate Taxpayer in Madya Tax Office and Pratama Tax Office"

"Penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh sistem informasi perpajakan yang memadai terhadap kepatuhan wajib pajak dan penerimaan pajak.Penelitian ini dilakukan di Lingkungan KPP Badora I, pada bulan Mei 2006 dengan sampel 115 Wajib Pajak Badan yang diambil secara acak dari 910 Wajib Pajak atau +1- 2% dari populasi.Instrumen untuk menjaring data Sistem Informasi Perpajakan (Y1) dan Kepatuhan Wajib Pajak (X1) adalah kuesioner model skala likert sedangkan data penerimaan pajak (Y2) adalah data sekunder yang diperoleh langsung dari KPP Badora 1.Analisis data dilakukan secara kuantitatif dengan dua teknik analisis statistika yang akan digunakan dalam penelitian ini, yaitu Analisis Regresi dan Uji Perbedaan Mann-Whitney. Teknik analisis regresi digunakan untuk mengetahui dan memprediksi pengaruh Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak dan Penerimaan Pajak, sementara Uji Perbedaan Rata-Rata Mann-Whitney digunakan untuk mendeteksi apakah terdapat perbedaan antara tingkat penerimaan Pajak Kantor Pelayanan Pajak Badan dan Orang Asing (KPP Badora 1) antara sebelum digunakannnya sistem komputerisasi dan setelah digunakannya sistem tersebut. Interpretasi hasil analisis data menggunakan signifikansi a 5%.Hasil analisis regresi menunjukkan bahwa terdapat hubungan yang signifikan antara penerapan sistem informasi perpajakan dengan kepatuhan Wajib Pajak yaitu sebesar 0,653. Sedangkan besar pengaruh dari penerapan sistem informasi perpajakan terhadap kepatuhan Wajib Pajak adalah sebesar 42,6%. Persamaan regresi liniernya Y = 25,23 I + 0, 538X.Hasil pengujian Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara penerimaan pajak sebelum dan sesudah penerapan sistem informasi perpajakan yang berarti bahwa penerapan sistem informasi perpajakan tidak mempengaruhi secara signifikan terhadap penerimaan pajak.Berdasarkan hasil penelitian ini dapat dinyatakan bahwa pengaruh sistem informasi perpajakan memberikan sumbangan yag berarti terhadap kepatuhan wajib pajak dan penerimaan pajak khususnya di KPP Badora 1Dengan demikian diharapkan bahwa untuk meningkatkan kepatuhan wajib pajak dan penerimaan pajak diperlukan sistem informasi pajak yang baik pula.

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This research aim to know about relation and influence of adequate taxation information system to compliance of taxpayer and tax income.

This research is conducted by in Environment of KPP Badora I, in May 2006 with sampel 115 (one hundred and fifteen) Corporate Taxpayer at random from 910 (nine hundred and ten) Corporate Taxpayer or (+I-) 12% from research population.

Instrument to get Information System Taxation data ( Y1) and Compliance of Taxpayer (X1) [is] questioner model scale of likert and Income Tax data ( Y2) is second data that obtained from KPP Badora I. Data analysis is done quantitatively with two technique of statistic analysis to be used in this research, that is Analysis of Regression and Test Difference of Mann-Whitney. Regression analysis technique is used to know and prediction of influence of Taxation Information System to Compliance of Taxpayer and Income Tax, whereas Test Difference of Mean of Mann-Whitney used to detect what is there are difference of KPP Badora 1 tax income between before and after using computerize system. Interpretation result of data analysis use significant amount 5%.

Result of Regression analysis indicate that there are significant relation between applying of taxation information system and compliance of Taxpayer that is equal to 0,653. Influence of applying of taxation information system to compliance of Taxpayer [is] equal to 42,6%. Formula of linear regression Y = 25, 231 + 0, 538X.

Examination Result of Mann-Whitney indicate that there are not the significant difference between before and after using taxation information system is meaning that applying of taxation information system do not influence by significant to tax income.

Based on result of this research can be expressed that influence of taxation information system give contribution to compliance of taxpayer and KPP Badora I Tax Income.

Thereby we expected that to increase compliance of taxpayer and tax income needed [by] good tax information system also."