Hasil Pencarian  ::  Simpan CSV :: Kembali

"Pada era globalisasi dewasa ini, dimana dunia semakin terasa sempit karena kemajuan teknologi, terutama dibidang informasi, komunikasi dan teknologi, terlihat tuntutan tugas bagi semua pihak yang semakin meningkat dan semakin berat.Ilmu manajemen perkantoran adalah ilmu yang sangat penting dipelajari dan dipahami. Ilmu manajemen perkantoran ini sangat besar manfaatnya terutama bagi pimpinan dalam suatu kantor atau instansi. Seperi kita ketahui bahwa kantor merupakan tempat berkumpulnya para pegawai yang melakukan kegiatan-kegiatan dalam kantor. Oleh karena itu kantor akan menjadi penting bagi suatu organisasi, karena administrasi kantor dapat melancarkan jalannya kegiatan kantor."

"Skripsi ini membahas hubungan restitusi PPN atas ekspor terhadap cash flow perusahaan dan upaya perencanaan pajak untuk meminimalkan beban cash flow perusahaan dalam proses restitusi PPN tersebut. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif.Hasil penelitian memperlihatkan Restitusi PPN yang dilakukan (PT YI) secara nominal dan waktu memiliki implikasi terhadap cash flow. Jika permohonan resitusi PPN berhasil dengan tingkat koreksi kecil, maka cash flow dapat berjalan dengan normal dan sebaliknya. Pada awalnya upaya perencanaan pajak yang dilakukan untuk meminimalkan beban cash flow perusahaan belum optimal, oleh karena itu dilakukan usaha perbaikan Perencanaan pajak baik internal maupun exkternal.

---

The focus of this study is the relation of VAT refund for exporting to the company cash flow and the tax planning attempt for the minimization of burden company cash flow in course of the VAT refund. This research is qualitative descriptive interpretive.

The result of this research show the VAT refund done nominally and time own which implicated to the cash flow. If the VAT refund application completed with minimum correction level, the cash flow can work normally and the other way around. In the beginning, tax planning attempt done by YI Corp. to minimize the burden of the cash flow company not yet optimal, therefore it done."

"Putusan Mahkamah Konstitusi Nomor 85/PUU-XIV/2016 mempertegas Kewenangan KPPU bukan sebagai pro justitia. Dalam pelaksanaanya pada kasus PT. Balina Agung Perkasa dan PT. Tirta Investama yang diduga melakukan praktek perjanjian tertutup dan penguasaan pasar dalam Putusan Nomor 22/KPPU-I/2016, KPPU tetap menggunakan istilah pro justitia dalam Berita Acara Pemeriksaan yang digunakan sebagai dasar Putusan. Terhadap hal tersebut, termohon mengajukan keberatan ke Pengadilan Negeri. Dalam Putusan Nomor 124/Pdt.G.KPPU/2018/PN.Jkt.Sel pengadilan membatalkan Putusan KPPU tersebut, karena KPPU menggunakan istilah pro justitia dan telah melanggar Putusan Nomor 85/PUU-XIV/2016. Kemudian KPPU mengajukan kasasi dalam Putusan Nomor 806 K/Pdt.Sus-KPPU/2019, membatalkan Putusan Nomor 124/Pdt.G.KPPU/2018/PN. Jkt.Sel dan memperkuat Putusan Nomor 22/KPPU-I/2016. Akibat permasalahan tersebut, maka menimbulkan pertanyaan mengenai apakah KPPU berhak menggunakan pro justitia atau tidak. Sehingga permasalahan hukum yang dibahas apakah pro justitia dapat digunakan dalam penegakan Administrasi oleh KPPU dan bagaimana hukum mengatur penggunaan pro justitia sebagaimana dalam Putusan Nomor 85/PUU-XIV/2016 jo. Putusan Nomor 806 K/Pdt.Sus-KPPU/2019. Penelitian ini dilakukan dengan metode penelitian yuridis-normatif dengan data yang diperoleh dari kepustakaan melalui studi dokumen. Hasil dari penelitian ini menunjukan bahwa Putusan Mahkamah Konstitusi Nomor 85/PUU-XIV/2016 tidak memiliki implikasi apapun terkait penggunaan pro justitia dalam Penegakan Administrasi oleh KPPU. Terhadap penggunaan pro justitia sebagaimana dalam Putusan Nomor 85/PUU-XIV/2016 jo. Putusan Nomor 806 K/Pdt.Sus-KPPU/2019 dalam berita acara pemeriksaan, hal ini merupakan salah satu kewenangan dari KPPU adalah melakukan penyelidikan atau pemeriksaan terkait pelaku usaha yang diduga melakukan praktek monopoli dan persaingan usaha tidak sehat.

---

The Constitutional Court Decision Number 85/PUU-XIV/2016 emphasized that the KPPU's authority is not as a pro justitia. In its implementation in the case of PT Balina Agung Perkasa and PT Tirta Investama, which allegedly committed the practice of a closed agreement and market control in Decision Number 22/KPPU-I/2016, KPPU still used the word pro justitia in the Minutes of Examination used as the basis for the Decision. Against this, the respondent filed an objection to the District Court. In Decision Number 124/Pdt.G.KPPU/2018/PN.Jkt.Sel, the court annulled the KPPU Decision, because KPPU used the term pro justitia and had violated Constitutional Court Decision Number 85/PUU-XIV/2016. Then KPPU filed an appeal in Decision Number 806 K/Pdt.Sus-KPPU/2019, canceling Decision Number 124/Pdt.G.KPPU/2018/PN.Jkt.Sel and upheld Decision Number 22/KPPU-I/2016. As a result of these problems, it raises questions about whether KPPU has the right to use pro justitia or not. So that the legal issues discussed are whether pro justitia can be used in administrative enforcement by the KPPU and how the law regulates the use of pro justitia as in Decision Number 85/PUU-XIV/2016 jo. Decision Number 806 K/Pdt.Sus-KPPU/2019. This research was conducted using a juridical-normative research method with data obtained from literature through document studies. The results of this study show that the Constitutional Court Decision Number 85/PUU-XIV/2016 does not have any implications regarding the use of pro justitia in Administrative Enforcement by KPPU. Against the use of pro justitia as in Decision Number 85/PUU-XIV/2016 jo. Decision Number 806 K/Pdt.Sus-KPPU/2019 in the minutes of examination, this is one of the authorities of the KPPU to conduct investigations or examinations related to business actors suspected of committing monopolistic practices and unfair business competition."

"The main purpose of sales promotion is to attracting customer to buy and use the products or sevices. Sales promotion in term of discount coupon often use by the marketers with assumed the impacts can stimulus customers and finally they really buy the product or services. The purpose of this research is to know consumer perception to the activity of sales promotion in term of discount coupon. Jim Blythe at his book Marketing Communications says that sales promotion is Activities designed to give temporary boost to sales, such as money ? off coupons, free samples, two for the price of one promotion, etc.Its purpose is to create a temporary increase in sales by bringing purchasing decisions forward and adding some immediacy to the decisions making process. Dunia Fantasi (unit of Ancol Jakarta Bay City) is the company based on recreation business that use sales promotion in term of discount coupon as one of their marketing strategy. This research use quantitative approach and descriptive type of research was. Collecting data technique conducted by literature and field research by using questioner as an instrument. The population of this research are the visitors of Dunia Fantasi ? Ancol, who knows the discount coupon promotion program, with minimum age 15 years old that is compatible with segment and target market of Dunia Fantasi. The amount of sample is 95 respondent. The data processed by using statistical measuring instrument SPSS 15.00. Responders characteristic were analyzed by frequency distribution, and to see means and mode of data were analyzed by descriptive statistic frequency.

From the result, known that the consumer perception to the activity of sales promotion in term of discount coupon are good and positive. The indication are Mean and mode result of all indicators are in strong enough category of ordinal spread scale.The writer would suggest to Management of Dunia Fantasi to maintain and develop the sales promotion strategy because it is effectively to raise the visitors. Besides that sales promotion should be integrated to the other media of marketing communication, such as advertising, public relation, etc."