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"Amerika Serikat kini tengah menghadapi masalah penghindaran dan pengemplangan pajak yang dilakukan oleh warganegaranya. Cara yang lazim dilakukan untuk melakukan penghindaran pajak adalah dengan membuat rekening bank di luar yurisdiksi Amerika Serikat. Menanggapi masalah ini kemudian pemerintah Amerika Serikat membuat sebuah kebijakan yang dikenal dengan nama Foreign Account Tax Compliance Act (FATCA). Aturan ini dibuat agar institusi keuangan asing untuk melaporkan rekening yang terindikasi milik warganegara Amerika Serikat kepada Internal Revenue Service secara langsung. Implikasi dari aturan ini yaitu adanya kemungkinan tidak sesuai dengan ketentuan rahasia bank yang ada di negara lain. Di Indonesia, hal ini tidak dimungkinkan mengingat adanya ketentuan dalam pasal 41 Undang-Undang Perbankan. Untuk mengatasi hal tersebut, FATCA juga menyediakan instrumen yang disebut Intergovernmental Agreement. Instrumen ini kemudian diterapkan melalui pasal persetujuan nasabah yang terdapat dalam pasal 44. Akan tetapi masalah yang timbul adalah adanya dorongan untuk merevisi pengecualian ketentuan rahasia bank untuk kepentingan perpajakan. Hal ini baik adanya, mengingat peran dan fungsi pajak, akan tetapi melihat situasi yang berkembang belakangan terkait dengan kasus pemerasan dan korupsi yang dilakukan pegawai pajak berkitan dengan jabatannya, maka revisi ini tidak mungkin dilakukan mengingat bank sebagai lembaga keuangan yang membutuhkan kepercayaan dari nasabahnya. Bisa dibayangkan jika data tersebut bisa diakses langsung maka nasabah tidak akan percaya kepada bank dan akhirnya bisa mempengaruhi perekonomian negara kita.

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United States of America faces problems regarding the tax evasion and tax avoidance that have been done by their citizens and persons who enjoy a United States source income. Making a bank account or investting outside United States jurisdiction is the methods of United States citizen to have tax evasions and tax avoidance. They use the bank outside the U.S Jurisdiction and also the bank that does not have any relation with United States. In order to combat this problems, United States enacts the Foreign Account Tax Compliance Act. This act is aiming to get an information about the account that has any relation with United States, be it data and the fmancial condition of the customers. This act is applied on the United States account that exists in the financial institution outside the U.S jurisdiction. All of those data must be reported directly to the Internal Revenue Service. The problem is that the framework of the act is against the principle of bank secrecy for the interest of taxation in Indonesia as stipulated on article 41 of Banking Law. In order to be implemented, FATCA provides the Intergovernmental Agreement. Through the Intergovernmental Agreement, the applicability of FATCA Framework can be implemented through the provisions of customer consent on Banking Law. Though it could be applied through this framework, there is national interest that may raised later on regarding the amendment of the bank secrecy provisions for taxation interest. Eventhough tax is considered as a state main income, but the recent situation shows that our tax authority has an integrity problem such as a corruption and bribery related to their job. The amendment could bring impact to the bank industry relating the customers data where data would not be safe anymore and people are not willing to save their money in the bank."

"Seiring perkembangan teknologi komunikasi, dunia public relations bertransformasi menuju arah yang lebih dinamis dan cepat. Memanfaatkan kelebihan platform digital dan menggunakan media sosial seperti Twitter, public relations officer (PRO) saat ini seolah difasilitasi untuk bisa berkreasi dalam melaksanakan perannya di perusahaan. Penelitian ini bertujuan untuk mengetahui aktivitas sebuah akun Twitter milik perusahaan perbankan yaitu Bank BNI 46 sebagai wujud pelaksanaan customer relations. Bank BNI 46 dipilih karena menjadi pelopor pengguna social media dan memiliki akun Twitter paling aktif dengan jumlah followers terbanyak dibandingkan perusahaan perbankan lainnya. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode analisis percakapan. Temuan penelitian ini menunjukkan bahwa penggunaan Twitter sebagai sarana pelaksanaan customer relations terbukti menjanjikan dalam menumbuhkan keterikatan antara perusahaan dengan customer-nya. Namun dibutuhkan suatu langkah yang lebih stratejik lagi agar manfaat dari Twitter ini bisa lebih optimal.

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As the development of communication technology, the public relations's world has transformed into a more dynamic and fast. Utilize the advantages of digital platforms and also using social media such as Twitter, public relations officer these days as facilitated to be creative in carrying out its role in the company. This study aims to determine the activities of a banking company's Twitter account which is BNI 46 Bank as a form of implementation of customer relations. BNI 46 Bank was chosen for being the pioneers of social media users and has the most active Twitter account with the number of followers than any other banking companies. This research used a qualitative approach using the method of conversation analysis. The findings of this research indicate that the use of Twitter as an implementation of customer relations proved a promising in a growing attachment between the company and its custumers. But also needs a more strategic moves in order to get this Twitter's advantages optimally."

"When we review the theatre in its development from the Elizabethan age to the Restoration period, we find that the playhouse changes from one exposed to the open air, dependent for its illumination on the capricious daylight and not altogether protected from the noise from outside, to one covered by a roof. In this covered playhouse, intimacy is secured. Acting took place within an enclosed space. The light of the candles used in the Restoration theatre would have provided an atmosphere of enchantment for an Elizabethan audience used to daylight performances. Whilst the attention of an Elizabethan audience might wander away from the stage-because in the bright light the spectators could see many other things besides the stage, including one another--the attention of the Restoration audience could remain focussed on the stage. We have seen that the scenery was being used on the Elizabethan masque atages and this was also adopted in the Restoration public theatre. It had not. however, yet come to represent an imitation of real life. Scenery was still only used as colourful decoration of the acting area. According to Richard Southern, this refusal to make of the stage a reproduction of reality, should not be interpreted as 'crudeness', a failure on the part of the Restoration stage managers to exploit the potentialities of the scenic stage. They deliberately kept it 'crude', because they realised the difficulties involved in giving a realistic presentation. The Restoration stage, though it included scenery, was fundamentally the same platform stage of the Elizabethan period. It was still a long way from the modern 'picture frame' stage, which often strives to give the stage an illusion of reality. It was only in the nineteenth century that in most productions the apron finally disappeared. The acting was essentially the same in both periods. We noted that the actors of both periods used the 'acted speech' technique, where the speech was also enacted physically, i.e. by gestures and facial expression. Consequently the texts written by the dramatists_"