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"By the presence of the globalization of world economics, it has increased economics integration and created global economic order eliminating economical relation barriers and created a dependence, so that a state unable to economically meet its own needs. Global economic relations, which initially merely consisted of good exchange, has been followed by the migration of human resources and capital transaction and service across state border. It grew to serve in the international economic battle, so it promoted the creation of multinational corporations carrying out their activities in various countries, especially to perform an international investment.

Viewed from perspective of foreign state as an investor, those investors will perform investment in several chosen shapes, which each owned different investment consequences. In general, those investment shapes, among them are:

1. Whether those investments are in the form of Permanent Establishment. If this model is selected, then those investors will expect its administration fluency/business development existed in its country.

2. Whether those investment are in the form of Subsidiary Company in Indonesia. If this model is selected, then those investors will expect dividend as a yield of those investments.

This thesis aimed at understanding what exactly are taxes aspects affecting the selection of venture form between Permanent Establishment or Subsidiary Company, and also observing the influence of tax treaty in order to the retrenchment of international tax burden.

Method used within this thesis was analytic descriptive one. Research was conducted through library research toward many literature books, home and international tax regulations, scientific works, journals, internet, and other written sources. In order to complete those library research, the author also has performed the calculation of income tax burden to the four treaty partner states.

Out of discussion result, it could be drawn a conclusion that, by understanding the international tax aspects, both upon taxes stipulation in source state and taxes stipulation in domicile state, and also the prevailing tax treaty between two countries, a tax burden having to be born by home enterprise so that it could be selected a representative corporation. The selection of corporation, whether it will in the form of subsidiary company or in the form of Permanent Establishment, did not enough by considering merely income tax burden, but also it had to be supported by concerning each profit of corporation in the relation to international tax planning."

"Terdapat banyak bentuk dan ukuran saluran transmisi antara Badan Usaha Milik Negara (‘BUMN’) dengan Anggaran Pendapatan dan Belanja Negara (‘APBN’). Salah satunya adalah setoran dividen dari BUMN kepada Pemerintah. Penelitian ini mencoba untuk meneliti kebijakan dividen BUMN dengan tidak hanya melihat pengaruh faktor internal namun juga faktor eksternalnya. Faktor internal fokus pada aspek keberlanjutan bisnis BUMN berupa profitabilitas, leverage, pertumbuhan perusahaan, ukuran perusahaan dan pembayaran dividen tahun sebelumnya. Sedangkan faktor eksternal fokus pada aspek pengelolaan keuangan negara berupa asumsi pertumbuhan ekonomi, inflasi, dan proyeksi defisit APBN terhadap Produk Domestik Bruto (PDB). Penelitian ini menggunakan model penelitian regresi data panel terhadap laporan keuangan BUMN serta informasi APBN pada periode 2015-2019. Hasil penelitian menyimpulkan bahwa leverage, ukuran perusahaan, pertumbuhan perusahaan, dan pembayaran dividen tahun lalu memiliki pengaruh yang signifikan terhadap kebijakan dividen BUMN. Penelitian ini memberikan gambaran awal bahwa kebijakan dividen BUMN cenderung mempertimbangkan pada keberlanjutan bisnisnya. Diharapkan penelitian selanjutnya dapat mengkaji lebih dalam dan memberikan gambaran bagaimana formulasi dalam penetapan besaran dividen BUMN yang tepat sesuai dengan tujuan berdirinya BUMN yang tidak hanya mengejar keuntungan namun juga perannya dalam menyumbang penerimaan negara. Hal ini sebagai bentuk transparansi pengelolaan kebijakan dividen oleh Pemerintah sesuai dengan rekomendasi dari Organisation for Economic Co-operation and Development (OECD) dan sekaligus masukan bagi rencana Pemerintah membentuk Badan Pengelola BUMN yang salah satu wewenangnya adalah mengelola dividen BUMN.

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There are many sizes of transmission channels between State-Owned Enterprises ('SOEs') and the State Budget. One of them is the payment of dividends from SOEs to the Government. This study tries to examine dividend policy by looking not only at the influence of internal factors but also external factors. Internal measures focus on the performance aspects of SOEs that affect the causes of its business in the form of profitability, leverage, company growth, company and dividend payments in the previous year. Meanwhile, external factors focus on aspects of state financial management that affect SOEs on state revenues in the form of assumptions about economic growth, inflation, and the State Budget's deficit to Gross Domestic Product (GDP). By using a panel data regression research model on the financial statements of SOEs and the State Budget for the 2015-2019 period, this study concludes that leverage, company size, and dividend payments last year have a significant influence on the dividend policy of SOEs. This study provides the SOEs dividend policy tends to favor the SOEs business sustainability compared to its contribution to state revenues. Subsequent research can examine more deeply and provide an overview of the formulation in determining the appropriate amount of SOEs dividends according to the purpose of the establishment of SOEs This is a form of transparency in policy management by the Government in accordance with recommendations from the Organization for Economic Co- operation and Development (OECD) and also input for the Government's plan for the SOEs Management Agency, which has the authority to manage SOEs dividends."

"Karya ahkir ini disusun untuk membahas dan menganalisis bentuk state-corporate crime dalam pengimplementasian prinsip ecotourism yang justru menimbulkan environmental harm. Pesatnya perkembangan pariwisata di Indonesia, menghadirkan ecotourism sebagai strategi pembangunan pariwisata baru yang mendorong pengembangan program prioritas 10 Bali Baru, yang satu diantaranya adalah Taman Nasional Kepulauan Seribu (TNKS). Namun, pengimplementasian ecotourism yang coba dikembangkan di TNKS justru diwujudkan dalam tiga target materiil 10 Bali Baru, diantaranya target pemasukan devisa, target jumlah wisatawan, dan target penyelesaian waktu pembangunan. Pada ahkirnya, pengimplementasian ecotourism di TNKS berakhir pada dampak environmental harm.

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This paper is structured to discuss and analyze the forms of state-corporate crime in the implementation of the principle of ecotourism which actually causes environmental harm. The rapid development of tourism in Indonesia, presenting ecotourism as a new tourism

development strategy that encourages the development of the Thousand Islands National Park (TNKS) as one of the 10 priority programs in Bali Baru. However, the implementation of ecotourism that was tried to be developed in TNKS was actually realized in three material targets for 10 New Bali, including foreign exchange income targets, the target number of tourists, and the target of completion of development time. In the end, the implementation of ecotourism in TNKS ended on the impact of environmental harm."

"[Perhitungan PPh Badan Bentuk Usaha Tetap (BUT) jasa konstruksi menggunakanmetode penghitungan final namun perhitungan Branch Profit Tax (BPT) harusmelalui pembukuan yang sudah dikoreksi fiskal. Terdapat inkonsistensi metodepenghitungan antara PPh Badan dan BPT untuk BUT jasa konstruksi. Denganmenggunakan pendekatan kualitatif, penelitian ini bertujuan untuk menganalisisevaluasi dasar pengenaan BPT untuk BUT jasa konstruksi ditinjau dari prinsipnetralitas dan kesederhanaan serta untuk mengetahui metode perhitungan yangtepat untuk dasar pengenaan BPT pada BUT jasa konstruksi. Hasil dari penelitianini menyimpulkan bahwa prinsip netralitas telah terpenuhi sementara prinsipkesederhanaan tidak terpenuhi. Dasar pengenaan BPT pada BUT jasa konstruksiyang tepat adalah persamaan perhitungan dengan dividen yang diterima olehperusahaan jasa konstruksi nasional.;The calculation of Corporate Income Tax is using schedular taxation methodwhereas the calculation of the Branch Profit Tax, construction service permanentestablishment has to calculate based on accounting method and fiscal correction.There is an issue of inconsistency of calculation method between CorporateIncome Tax and Branch Profit Tax for construction service permanentestablishment. By using qualitative approach, this research aims to analyze theevaluation of Branch Profit Tax base on construction service permanentestablishment from neutrality and convenience of payment principles as well as toanalyze the appropriate method for Branch Profit Tax base for constructionservice permanent establishment. The result of this research shows that the BranchProfit Tax base policy for construction service permanent establishment has fulfillthe neutrality principle. However, the policy hasn?t fulfill the simplicity principle.Furthermore, the appropriate method of Branch Profit Tax base for constructionservice permanent establishment is the same method for domestic constructioncompany dividend., The calculation of Corporate Income Tax is using schedular taxation methodwhereas the calculation of the Branch Profit Tax, construction service permanentestablishment has to calculate based on accounting method and fiscal correction.There is an issue of inconsistency of calculation method between CorporateIncome Tax and Branch Profit Tax for construction service permanentestablishment. By using qualitative approach, this research aims to analyze theevaluation of Branch Profit Tax base on construction service permanentestablishment from neutrality and convenience of payment principles as well as toanalyze the appropriate method for Branch Profit Tax base for constructionservice permanent establishment. The result of this research shows that the BranchProfit Tax base policy for construction service permanent establishment has fulfillthe neutrality principle. However, the policy hasn’t fulfill the simplicity principle.Furthermore, the appropriate method of Branch Profit Tax base for constructionservice permanent establishment is the same method for domestic constructioncompany dividend.]"

"ABSTRAKPerusahaan rintisan adalah organisasi pada fasa awal dan berada pada tahap pengembangan. Karakteristik dan stategi berbeda dengan perusahaan yang terlah lama berdiri. Metode penelitian menggunakan wawancara kualitatif, AHP (Analytical Hirerarchy Process) pemanfaatan sosial media untuk meningkatkan pangsa pasar perusahaan rintisan. Objek penelitian ini adalah perusahaan rintisan pada bidang kedai kopi Indonesia. Hal menarik pada setiap kedai kopi ada pada proses pemilihan biji kopi, pemanggangan, dan penyeduhan sehingga membuat karakteristiknya berbeda. Pemilik Usaha rintisan kedai kopi memiliki karakter (visi, misi, pengetahuan, pengalaman, dll) merupakan faktor keberhasilan terpenting yang harus dimiliki oleh pemilik usaha yang didapatkan berdasarkan hasil perhitungan AHP. Hal ini dikarenakan pemilik merupakan orang yang akan mengarahkan karyawan dalam menjalankan bisnisnya. Strategi yang paling banyak digunakan adalah tipe strategi intensif dan diversifikasi. Strategi penetrasi pasar dan pengembangan produk merupakan strategi yang paling diunggulkan oleh pemilik Kedai kopi.

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ABSTRACTStartup companies are organizations in the initial phase and are at the development stage. Characteristics and strategies differ from companies that have long been established. The research method used qualitative interviews, AHP (Analytical Hierarchy Process) to use social media to increase the market share of startups. The object of this research is a pilot company in the field of Indonesian coffee shops. Interesting things at each coffee shop are in the process of selecting coffee beans, roasting and brewing so that they make different characteristics. The owner of the coffee shop has character (vision, mission, knowledge, experience, etc.) is the most important success factor that must be owned by the business owner obtained based on the results of AHP calculations. This is because the owner is a person who will direct employees in running their business. The most widely used strategy is the type of intensive and diversified strategy. The strategy of market penetration and product development is the most favored strategy by the owner of the Coffee Shop."

"Penelitian ini dilakukan untuk mengetahui praktik edukasi perpajakan yang dilakukan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing dan kesesuaiannya dengan pedoman dan ketentuan peraturan perundang-undangan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara dan kajian pedoman dan ketentuan peraturan perundang-undangan sehingga penelitian dapat memberikan gambaran terkait praktik edukasi perpajakan terhadap Wajib Pajak badan asing yang terdaftar di KPP Badan dan Orang Asing. Objek penelitian adalah praktik edukasi perpajakan di KPP Badan dan Orang Asing yangdilakukan selama tahun 2019. Hasil dari penelitian ini menunjukkan bahwa praktik edukasi perpajakan terhadap Wajib Pajak Kantor Perwakilan Perusahaan Asing danBentuk Usaha Tetap, baik dari segi metode edukasi, teknik edukasi, materi edukasi, pemberi materi edukasi, maupun sarana pendukung, secara umum telah sesuai dengan pedoman dan ketentuan peraturan perundang-undangan. Sedikit perbedaan yang ditemukan pada praktik edukasi perpajakan adalah bentuk upaya penyesuaian yangdilakukan KPP Badan dan Orang Asing dalam menghadapi tantangan berupa uniknya karakteristik Wajib Pajak badan asing yang merupakan Subjek Pajak Luar Negeri yang perlakuan perpajakannya dipersamakan dengan subjek pajak badan serta beban kerja tambahan dalam bentuk penyelesaian administrasi pembebasan dan restitusi PPNdan/atau PPnBM bagi Perwakilan Negara Asing dan Organisasi Internasional.

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This study was conducted to determine the practice of tax education implemented on

foreign corporate taxpayers registered in Foreign Corporate and Individual Tax Service

Office and their compliance with the rules and regulations. This study uses a qualitative

approach by collecting data through interviews and reviewing the guidelines and

provisions of the laws and regulations so that the research can provide an overview

related to the practice of tax education for foreign corporate taxpayers who are

registered in Foreign Corporate and Individual Tax Service Office. The object of the

research is the practice of taxation education in Foreign Corporate and Individual Tax Service Office conducted during 2019. The results of this study indicate that the practice of taxation education for Taxpayers of Representative Office of Foreign Companies and Permanent Establishments, whether in terms of educational methods, educational techniques, educational materials, providers of educational material, and supporting facilities, are generally in accordance with the guidelines and provisions of the legislation. The slight difference found in the practice of taxation education is a form of adjustment efforts made by Foreign Corporate and Individual Tax Service Office for overcoming challenges faced in the form of the matchless characteristics of foreign

corporate taxpayers who are Foreign Tax Subjects whose tax treatment is equivalent to corporate tax subject and additional workload in the form of settling the administration of exemption and refund of VAT and/or Sales Tax on Luxury Goods which are granted

for Representatives of Foreign Countries and determined International Organizations."

"From the point of view of both the significance of women's participation in society and also corporate business strategy and social responsibility, it is important to know the effects of famale employment on the corporate profits and the mechanism that links the proportion of female workers and corporate performance...."