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"This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this crossborder free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ?uniform system? become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud."

"The research aims to analyze the tax incentive policy for the donation given to research and development activities in Indonesia, as stated in Law No. 36 of 2008 on the Income Tax. The research is descriptive and uses qualitative approach. The result of the research shows that the tax incentive policy for the donation given to research and development activities in Indonesia successfully increases the number of donations and therefore support the increase of innovative products of the research and development activities."

"Abstract. This quantitative research relates tax-incentive policy with investment-climate for foreign-investedcompanies in textile industry by using the method of survey analysis. This research took samples by usingsimple random sampling method. The result shows that the tax-incentive policy is not significantly related toinvestment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors thatinfluence investment-climate, among others, the availability of cheap, professional experts, political stability, thecondition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty,and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on theresearch result, however, market access appears to be the significant factor that generates foreign investors intextile industry in Indonesia."

"Abstract. This research was carried out to research the behavior of the company’s tax compliance especially the bigcompany that was registered in the Large Tax Ofce in Jakarta. The design of this research was the survey researchby using the instrument of the questionnaire. The data in the analysis by using Structural Equation Modeling (SEM)with the LISREL program 8,54. This research found proof that was the same as the research beforehand Bradley(1994), Bobek (2003), Lussier (200), Sihaan (2005) and Mustikasari (2007) those are (1) the Perception of thecontrol behavior have positive and signicant the professional intention to the tax compliance. (2) the professionalintention have inuential tax positive and signicant of the company’s tax compliance, (3) the Perception of thecondition for the company’s have positive and signicant of the company’s tax compliance, (4) the Perception ofthe company’s facilities have positive and signicant the company’s tax compliance, (5) the Perception of theClimate Organization have positive and signicant of the company’s tax compliance. Whereas the variable (6) theperception of the control behavior have not signicant was directly of the company’s tax compliance."

"Abstract. The research aims to analyze the income tax application for married women who fulfill their taxrights and obligations by themselves in the context of gender and taxable unit. The data in this qualitativeresearch were collected through literature study and in-depth interview. In addition there is a comparison withMalaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights andobligations by themselves. The result of the research shows that there is limitation on the right of the marriedwomen to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of thetax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerningthe married women taxpayers who have to fulfill their income tax by themselves still sets problems for both thetaxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulationsconcerning married women who have to fulfill their tax rights and obligations by themselves."

"Abstract. Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue oftax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT,whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism.Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicityof VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This studyis aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis ofinterview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports.Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration,(3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the governmenthas issued several regulations and circulated letters, including carried out risk analysis in connection with theauditing on VAT refunds."

"This study aimed to formulate strategies that need to be done to improve the environmental performance of the airport. The research uses survey methods to acquire data about the factors that affect the environmental performance improvement strategies in Angkasa Pura I airport. The data are analyzed by using regression analysis techniques, needs analysis, and prospective analysis. The results of the analysis show that: (1) respondents who are concerned about environmental performance within the company reached an average of 4.12 (care) and within the environment outside the company reached an average of 4.07 (care); (2) the needs of stakeholders for environmental quality inside and outside the company are: the improvement of airport performance; efficient, distinct, precise, and customer-ease-oriented services; improvement of airport officials? professionalism; socialization of clear and firm rules and legal enforcement for the employees and customers; development of airport facilities and its supporting access; and (3) the key successes underlying the improvement of airport performance within and outside company in the future are leadership, cleanliness, caring, modesty, and service-oriented attitude."

"Abstract. The Government of Indonesia has enacted Law No. 32 of 2004. It has affirmed that the head of asub-district is a local apparatus of district/town, who acquires some of the government authorities from thedistrict head/mayor. Such guarantee of partial authority is significant. With the authority in his hand, the subdistricthead is able to set in motion and put in orders for the developments in his territory to be more dynamic,democratic, and legally-carried out. Nevertheless, the roles of the sub-district head—supposedly to mediate andovercome problems in society, as stated in the Law No. 5 of 1974—are no longer entirely accommodated in theGovernment Regulation No. 19 of 2008 issued by the central government to regulate sub-districts."

"Abstract. This research concerns with organizational culture in a judiciary institution, with a casestudy at the Secretariat General and Clerk’s Office of the Indonesian Constitutional Court. Thepurpose of this research is to learn about the organizational culture growing in the institution,identify the appropriate culture and formulate choices of possible development. This research usedqualitative approach. The data were collected through the method of observation, survey, and focusgroup discussion. The result of this research shows that in the dimension of external adaptation tasks,the culture developed in the Secretariat General and Clerk’s Office of the Indonesian ConstitutionalCourt are the modern, rational, immediate, precise, and result-oriented culture. The development oforganizational culture in the Secretariat General and Clerk’s Office of the Indonesian ConstitutionalCourt is oriented to the shaping of impartial, integrated, immediate, precise, and professional culture. "

"Abstract. The first objective of this study is to analyze what kind of sector industry which is selected by foreign investorin Indonesia. Second, to analyze what kind of financial firm characteristic of stocks which is selected by foreign investor.This study used a quantitative approach by using secondary data from financial reports and historical data from IndonesianStock Exchange. Researcher used multivariate regression to analyze the correlation between stocks selected by foreigninvestor with financial firm characteristic. Based on the result, foreign investor are overweight stocks from ConsumerGoods Industry. Dividend yield, beta, and book to market are financial firm characteristic which is significantly influencethe stock selection by foreign investor."