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Karya sastra merupakan hal yang perlu dilestarikan, karena melestarikan karya sastra juga berarti melestarikan bahasa. Upaya pelestarian dapat dilakukan dengan berbagai cara, salah satunya dengan memanfaatkan teknologi. Implementasi upaya yang dapat dilakukan dengan memanfaatkan teknologi adalah dengan melakukan ekstraksi entitas karya sastra secara otomatis. Dari data ekstraksi tersebut dapat dibangun knowledge base agar informasi menjadi lebih terstruktur dan dapat diatur dengan mudah. Penelitian ini menggunakan sumber data dari 435 halaman sastrawan Indonesia pada Wikipedia berbahasa Indonesia. Terdapat dua proses ekstraksi pada penelitian ini, yaitu ekstraksi daftar dan ekstraksi tabel. Pada akhir penelitian ini, diperoleh 4953 entitas karya sastra yang terpetakan ke dalam 14 kategori karya sastra. Kualitas hasil ekstraksi pada penelitian ini diukur dengan nilai precision dan recall. Nilai precision dan recall didapatkan dari hasil perbandingan data hasil ekstraksi dengan data golden result yang merupakan data yang disusun secara manual dari halaman-halaman sastrawan Indonesia. Nilai precision dan recall pada penelitian ini adalah 0.608 untuk precision dan 0.571 untuk recall.

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Literature work needs to be preserved because it also means preserving a language. There are many preserving methods, one of them is using technology. The implementation of using technology as a preserving method is by automatically extracting the literature work entities. From that data extraction, a knowledge base can be built to make the information more structured and easy to manage. This research used 435 Wikipedia pages about Indonesian litterateur as a source of data extraction. Two extraction processes have been implemented, which are list extraction and table extraction. At the end of this research, 4953 literature work entities that mapped into 14 literature work categories were obtained. The quality of the data extraction results in this research was measured by precision and recall value. The precision and recall value was obtained from comparing the data extraction result with the golden result which is data that was organized manually from Wikipedia pages about Indonesian litterateur. The precision and recall value of this research are 0.608 for precision value and 0.571 for recall value.

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"Skripsi ini membahas tentang cara-cara PT STU mempraktikan serangkaian skema Base Erosion and Profit Shifting dalam rangka meminimalisasi pembayaran pajak di Indonesia. Penelitian ini adalah penelitian kualitatif dengan desain studi kasus. Ada tiga transaksi yang digunakan PT STU melakukan upaya Base Erosion and Profit Shifting yaitu pembayaran sewa, transaksi royalti dan skema cash pooling. Transaksi pembayaran sewa dan royalti kepada afiliasi menggerus basis pajak penghasilan badan. Sedangkan skema cash pooling meniadakan kewajiban pembayaran pajak pemotongan dan pemungutan. Hasil penelitian menyarankan bahwa pemerintah sebagai regulator perlu menyusun aturan baru terkait Cash pooling dan royalti, serta menentukan dasar penghitungan royati dan sewa yang diperbolehkan.

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This thesis discusses the method of PT STU practicing a series of schemes Base Erosion and Profit Shifting in order to minimize tax payment in Indonesia. This reserach is qualitative research with case study design. There are three transactions used by PT STU to make efforts on Base Erosion and Profit Shifting, namely lease payments, royalty transactions and cash pooling schemes. Lease and royalty payment transactions to affiliates erode the corporate income tax base. While the cash pooling scheme eliminates the obligation to pay withholding taxes. The result of the study suggest that the goverment as a regulator needs to develop new rules regarding cash pooling and royalties, and determine the basis for calculating allowable royalties and rent payment."

"Studi ini menganalisis landasan hukum dan teknis penerapan Kerangka Inklusif Base Erosion and Profit Shifting (BEPS) pada peraturan perpajakan Indonesia. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Penelitian menggunakan data primer dan data sekunder dengan teknik pengumpulan data berupa analisis dokumen dan diperkuat dengan wawancara. Hasil analisis dan wawancara mengungkapkan bahwa implementasi Pilar Satu dan Pilar Dua Kerangka Inklusif BEPS dalam regulasi perpajakan Indonesia merupakan konsep baru dari perjanjian perpajakan internasional untuk mengatasi praktik BEPS khususnya di era digital. Indonesia sudah memiliki peraturan dan undang-undang domestik yang sejalan dengan Kerangka Inklusif tetapi belum diimplementasikan. Beberapa kendala yang menyebabkan Indonesia tidak menerapkan konsep baru tersebut antara lain Indonesia harus merumuskan peraturan turunan untuk mengatur penerapan Kerangka Inklusif, mempersiapkan otoritas pajak dan wajib pajak untuk menerapkan kebijakan baru, melakukan konsolidasi dan transparansi data perusahaan multinasional, dan mempertahankan komitmen terhadap kebijakan pajak sebelumnya. Kata kunci: Ekonomi Digital, Hak Pemajakan, Alokasi Laba, Pajak Internasional, Kerangka Inklusif.

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This study aims to analyze the legal and technical basis for the implementation of the Inclusive Framework Base Erosion and Profit Shifting (BEPS) on tax regulations in Indonesia. The research method used is a qualitative study with a descriptive approach. Primary data and secondary data are used, with data collection techniques in the form of document analysis and strengthened by interviews. The results of the analysis reveal that implementation of Pillar One and Pillar Two of the BEPS Inclusive Framework in Indonesian tax regulations is a new concept of international tax treaty to overcome BEPS practices, especially in the digital era. Indonesia already has domestic regulations and laws that are in line with the Inclusive Framework but has not been implemented. Several obstacles can occur that cause Indonesia not to implement the new concept, namely Indonesia should formulate derivative regulations to regulate the implementation of the Inclusive Framework, prepare tax authorities and taxpayers to implement new policies, consolidation and transparency on multinational company data, and commitment to previous tax policies. Keywords : Digitalized Economy, Taxing Rights, Profit Allocation, International Tax, Inclusive Framework"

"[ABSTRAKBagian 1: Analisis SituasiMinat membaca masyarakat Indonesia masih tergolong rendah karena minimnya sarana, informasi, serta koleksi buku. Di sisi lain, upaya mengapresiasi karya sastra Indonesia mulai berkembang baik. Namun, kebanyakan orang cenderung menganggap sastra itu berat. Padahal sastra banyak memberikan manfaat. Diperlukan adanya program khusus soal karya sastra Indonesia untuk segmen dewasa muda. Media yang digunakan adalah radio karena meski jangkauannya luas tetapi bisa membangun hubungan personal.Hasil riset khalayak terhadap 55 pendengar radio menunjukkan mayoritas dari mereka merasa butuh dan tertarik dengan ide program bertema sastra. Hampir semua responden setuju jika program karya sastra Indonesia ini direalisasikan.Bagian 2: Manfaat dan Tujuan Pengembangan PrototipeManfaat bagi khalayak: Meningkatkan kesadaran masyarakat terhadap pentingnya mengenal karya sastra Indonesia.Manfaat bagi pengelola: Meningkatkan citra positif karena menghadirkan program yang mendidik masyarakat tentang sastra Indonesia.Manfaat ekonomi: Pengelola mendapatkan pemasukan tambahan.Tujuan sosial: Mengenalkan karya-karya sastrawan Indonesia.Tujuan ekonomi: Menambah keuntungan lewat iklan dan sponsor.Bagian 3: Prototipe yang DikembangkanProgram bertema sastra ini mengusung format talkshow, dengan nama ?AKSARA? (Apresiasi Karya Sastra Indonesia). Program akan mengudara di KBR, setiap Sabtu, selama 1 jam, pukul 19.00-20.00 WIB. Program ini menghadirkan sastrawan, penyair, budayawan, atau kritikus sastra sebagai narasumber.Bagian 4: EvaluasiMedia pre-test dilakukan dengan metode Focus Group Discussion (FGD) sebanyak 2 kali. Peserta FGD adalah 10 orang berusia 20-30 tahun. Pre-test dilakukan sebulan sebelum hari siaran program dan setelah prototipe program diproduksi.Evaluasi akan dilaksanakan secara aktif dan pasif, setelah program disiarkan. Metodenya adalah kuesioner digital dan memantau respon pendengar via SMS, email, dan Twitter.Bagian 5: AnggaranAnggaran pembuatan prototipe: Rp 143.000,-Anggaran pembuatan program per edisi: Rp 1.265.000,-Total biaya produksi program selama tiga bulan (13 edisi):Rp 16.445.000,-Anggaran pre-test: Rp 1.925.000 dan Evaluasi per bulan: Rp 1.800.000;

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ABSTRACTPart 1: Situation AnalysisIndonesian literacy awareness is still low due to the lack of facilities, information, and book collections. On the one hand, the effort to appreciate Indonesian literature is growing immensely. On the other hand, many people tend to assume that literature is way too heavy, when actually it may give a very rewarding results to the ones study it. There is a growing need for a special program that discusses Indonesian literature targeting young adults segment. Radio became the media that the writer choose because it has the ability to reach a wide-scope of listeners, while still maintaining intimate-personal relationship with its designated listeners.The result of audience?s research to the 55 radio listeners show that the majority of them need and excited to the idea of literature-themed programme. Most of them agree, incase this program of Indonesian literature to be created.Part 2: The Advantages and the Purposes of Prototype DevelopmentBenefits for the audience: Raising the public awareness on the importance of knowing Indonesian literature. Benefits for managers:Managing a positive image for the radio itself because it uses Indonesian literature as a tool to educate people. Economic benefits: Getting additional income. Social objectives: Introducing the works of Indonesian author. Economic objectives: Getting profits from advertisement and sponsorship.Part 3: The Developed PrototypeThis programme carries a talk show format, called "AKSARA" (Appreciation for Indonesian Literature). The program will air at KBR, every Saturday, for 1 hour, from 19:00 to 20:00 pm. This program presents a writer, a poet, a cultural observer, or literature critics as source persons.Part 4: The EvaluationA media pre-test will be conducted using Focus Group Discussion (FGD) method twice. The participants consist of 10 people aged 20-30 years. This pre-test will be done a month before the day of the broadcast program and after the program prototype is produced.The evaluation will be carried out in both active and passive ways, right after the program is broadcast. A digital questionnaire will be used while monitoring the response of listeners via SMS, email, and Twitter simultaneously.Part 5: BudgetBudget for prototype making : Rp 143.000 ,-Budget for making programme per edition : Rp 1.265.000 ,- The total cost production for three months (13 editions): Rp 16.445.000 , -Budget pre -test : Rp 1.925.000 and Evaluation each month: Rp1.800.000;Part 1: Situation AnalysisIndonesian literacy awareness is still low due to the lack of facilities, information, and book collections. On the one hand, the effort to appreciate Indonesian literature is growing immensely. On the other hand, many people tend to assume that literature is way too heavy, when actually it may give a very rewarding results to the ones study it. There is a growing need for a special program that discusses Indonesian literature targeting young adults segment. Radio became the media that the writer choose because it has the ability to reach a wide-scope of listeners, while still maintaining intimate-personal relationship with its designated listeners.The result of audience?s research to the 55 radio listeners show that the majority of them need and excited to the idea of literature-themed programme. Most of them agree, incase this program of Indonesian literature to be created.Part 2: The Advantages and the Purposes of Prototype DevelopmentBenefits for the audience: Raising the public awareness on the importance of knowing Indonesian literature. Benefits for managers:Managing a positive image for the radio itself because it uses Indonesian literature as a tool to educate people. Economic benefits: Getting additional income. Social objectives: Introducing the works of Indonesian author. Economic objectives: Getting profits from advertisement and sponsorship.Part 3: The Developed PrototypeThis programme carries a talk show format, called "AKSARA" (Appreciation for Indonesian Literature). The program will air at KBR, every Saturday, for 1 hour, from 19:00 to 20:00 pm. This program presents a writer, a poet, a cultural observer, or literature critics as source persons.Part 4: The EvaluationA media pre-test will be conducted using Focus Group Discussion (FGD) method twice. The participants consist of 10 people aged 20-30 years. This pre-test will be done a month before the day of the broadcast program and after the program prototype is produced.The evaluation will be carried out in both active and passive ways, right after the program is broadcast. A digital questionnaire will be used while monitoring the response of listeners via SMS, email, and Twitter simultaneously.Part 5: BudgetBudget for prototype making : Rp 143.000 ,-Budget for making programme per edition : Rp 1.265.000 ,- The total cost production for three months (13 editions): Rp 16.445.000 , -Budget pre -test : Rp 1.925.000 and Evaluation each month: Rp1.800.000;Part 1: Situation AnalysisIndonesian literacy awareness is still low due to the lack of facilities, information, and book collections. On the one hand, the effort to appreciate Indonesian literature is growing immensely. On the other hand, many people tend to assume that literature is way too heavy, when actually it may give a very rewarding results to the ones study it. There is a growing need for a special program that discusses Indonesian literature targeting young adults segment. Radio became the media that the writer choose because it has the ability to reach a wide-scope of listeners, while still maintaining intimate-personal relationship with its designated listeners.The result of audience?s research to the 55 radio listeners show that the majority of them need and excited to the idea of literature-themed programme. Most of them agree, incase this program of Indonesian literature to be created.Part 2: The Advantages and the Purposes of Prototype DevelopmentBenefits for the audience: Raising the public awareness on the importance of knowing Indonesian literature. Benefits for managers:Managing a positive image for the radio itself because it uses Indonesian literature as a tool to educate people. Economic benefits: Getting additional income. Social objectives: Introducing the works of Indonesian author. Economic objectives: Getting profits from advertisement and sponsorship.Part 3: The Developed PrototypeThis programme carries a talk show format, called "AKSARA" (Appreciation for Indonesian Literature). The program will air at KBR, every Saturday, for 1 hour, from 19:00 to 20:00 pm. This program presents a writer, a poet, a cultural observer, or literature critics as source persons.Part 4: The EvaluationA media pre-test will be conducted using Focus Group Discussion (FGD) method twice. The participants consist of 10 people aged 20-30 years. This pre-test will be done a month before the day of the broadcast program and after the program prototype is produced.The evaluation will be carried out in both active and passive ways, right after the program is broadcast. A digital questionnaire will be used while monitoring the response of listeners via SMS, email, and Twitter simultaneously.Part 5: BudgetBudget for prototype making : Rp 143.000 ,-Budget for making programme per edition : Rp 1.265.000 ,- The total cost production for three months (13 editions): Rp 16.445.000 , -Budget pre -test : Rp 1.925.000 and Evaluation each month: Rp1.800.000, Part 1: Situation AnalysisIndonesian literacy awareness is still low due to the lack of facilities, information, and book collections. On the one hand, the effort to appreciate Indonesian literature is growing immensely. On the other hand, many people tend to assume that literature is way too heavy, when actually it may give a very rewarding results to the ones study it. There is a growing need for a special program that discusses Indonesian literature targeting young adults segment. Radio became the media that the writer choose because it has the ability to reach a wide-scope of listeners, while still maintaining intimate-personal relationship with its designated listeners.The result of audience’s research to the 55 radio listeners show that the majority of them need and excited to the idea of literature-themed programme. Most of them agree, incase this program of Indonesian literature to be created.Part 2: The Advantages and the Purposes of Prototype DevelopmentBenefits for the audience: Raising the public awareness on the importance of knowing Indonesian literature. Benefits for managers:Managing a positive image for the radio itself because it uses Indonesian literature as a tool to educate people. Economic benefits: Getting additional income. Social objectives: Introducing the works of Indonesian author. Economic objectives: Getting profits from advertisement and sponsorship.Part 3: The Developed PrototypeThis programme carries a talk show format, called "AKSARA" (Appreciation for Indonesian Literature). The program will air at KBR, every Saturday, for 1 hour, from 19:00 to 20:00 pm. This program presents a writer, a poet, a cultural observer, or literature critics as source persons.Part 4: The EvaluationA media pre-test will be conducted using Focus Group Discussion (FGD) method twice. The participants consist of 10 people aged 20-30 years. This pre-test will be done a month before the day of the broadcast program and after the program prototype is produced.The evaluation will be carried out in both active and passive ways, right after the program is broadcast. A digital questionnaire will be used while monitoring the response of listeners via SMS, email, and Twitter simultaneously.Part 5: BudgetBudget for prototype making : Rp 143.000 ,-Budget for making programme per edition : Rp 1.265.000 ,- The total cost production for three months (13 editions): Rp 16.445.000 , -Budget pre -test : Rp 1.925.000 and Evaluation each month: Rp1.800.000]"

"Selama dua dekade terakhir, internet telah menjadi media dalam melakukan kegiatan transaksi ekonomi atau disebut e-commerce. Pelaku ecommerce terdiri dari dalam negeri dan asing. Pelaku e-commerce asing juga tidak terlepas dari kewajiban perpajakan di Indonesia. Keberadaan Permanent Establishment di negara sumber menjadi hal yang sangat penting dalam pemajakan penghasilan para pelaku usaha e-commerce asing. Terdapat kesulitan didalam penentuan Permanent Establishment di era digital ekonomi. Rencana Aksi 1 BEPS masih mengakui Physical Presence sebagai dasar Permanent Establishment. India telah menerapkan Equalisation Levy sebagai wujud rekomendasi Rencana Aksi 1 BEPS. Indonesia dengan melakukan pengujian dapat mengadopsi salah satu opsi model pemajakan e-commerce.

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Over the last two decades, the internet has become a medium in conducting economic transaction activities or called e-commerce. The perpetrator of ecommerce consists of domestic and foreign. Foreign e-commerce actors are also not free from taxation obligations in Indonesia. The existence of Permanent Establishment in the source country has become very important in taxing the income of foreign e-commerce business actors. There are difficulties in determining Permanent Establishment in the digital economy era. Action Plan 1 BEPS still recognizes Physical Presence as the basis of Permanent Establishment. India has applied Equalisation Levy as a form of recommendation of Action Plan 1 BEPS. Indonesia by conducting the test can adopt one of the options of the ecommerce tax model."

"Seiring dengan perkembangan teknologi yang semakin pesat, semakin berkembang pula tingkat kebutuhan manuasia akan berita terkini, sehinga muncullah sebuah tren baru yaitu mempublikasi dan mengakses berita melalui media daring atau jurnalisme daring. Selain itu, jumlah masyarakat yang melakukan jual beli daring juga terus meningkat dan peluang ini dimanfaatkan oleh perusahaan dan pihak pengiklan dengan menerapkan strategi Targeted Web Advertising. Namun tingginya jumlah artikel yang telah di publikasi dan diakses membuka peluang yang besar untuk terjadinya kesalahan dalam penentuan tempat peletakan iklan. Oleh karena itu, dibutuhkan sistem yang dapat mengkategorisasikan artikel yang diakses pengguna sebagai basis penempatan iklan oleh perusahaan dan sistem pengklasifikasian ini dapat dilakukan dengan menerapkan metode Data Mining dan Text Mining. Penelitian ini menggunakan dokumen data berupa konten artikel yang akan dikategorikan ke dalam dua puluh kategori kelas iklan dengan menggunakan teknik Text Mining dengan algoritma Support Vector Machine. Hasil dari penelitian ini dapat digunakan oleh perusahaan atau pihak pengiklan sebagai basis penempatan iklan di situs media daring yang dipilih.

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Rapid increase development in technological aspect resulting in growing level of human needs for the latest news, so that emerged a new trend of publishing and accessing news through online media or called online journalism. In addition, the number of people who sell and purchase through online sites also continues to increase and this opportunity is utilized by the company and the advertiser by implementing targeted web advertising. However, the high number of articles that have been published and accessed leads to great opportunities for errors in determining where to place the ads. Therefore, it needs a system that can categorize articles accessed by users as the basis of advertisement placement by the company and this classification system can be done by applying the method of Data Mining and Text Mining. This research uses document data in the form of article content that will be categorized into twenty categories of the class of advertisement by using Text Mining technique with Support Vector Machine algorithm. The results of this study may be used by companies or advertisers as a basis for placement of ads on selected online media sites."

"Isu informalitas dan tujuan distribusi pemerintah menyebabkan perlakuan khusus PPN atas sektor pertanian masih diperlukan. Bentuk perlakuan dan dampak yang ditimbulkan beragam, tergantung kepada kondisi dan kebutuhan di masing-masing negara. Studi ini bertujuan untuk mengestimasi dampak kebijakan pengukuran alternatif basis pajak terhadap kinerja penerimaan PPN sektor pertanian di Indonesia. Menggunakan permodelan table input-otput, hasil yang diperoleh menunjukkan bahwa kebijakan tersebut berdampak positif terhadap tingkat kepatuhan dan kinerja penerimaan PPN sektor pertanian, namun menurunkan agregat penerimaan PPN nasional, dan meningkatkan beban PPN yang harus ditanggung oleh pengusaha sektor pertanian.

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Informality issues and government distributional objectives cause the need for VAT special treatment for the agricultural sector. The treatment forms and resulting impacts vary, depending on each country's conditions and necessities. This study aims to estimate the impact of the alternative tax base measurement policies on the VAT revenue performance in the Indonesian agricultural sector. Using input-output table modeling, the results show that the policy has a positive impact on the compliance level and VAT revenue in the agricultural sector, but reduces the aggregate national VAT revenues, and increases the VAT burden that must be borne by the agricultural sector entrepreneurs."