Hasil Pencarian  ::  Simpan CSV :: Kembali

"Murabahah financing in syariah banking with trading principle, make syariah bank different compared to conventional banks. The difference has caused different understanding for Tax officials, regarding the Value Added Tax. Financing service is a bank service type that is not subject to Value Added Tax, in contrast, is a bank perform sell-purchase activities, which is not a banking business, is an object of Value Added Tax, since in a trading activities, transfer of good exists from a seller to a buyer. Understanding of Tax officer on murabahah transaction is a trade, contrary to the understanding of syariah banking practitioners, who consider murabahah transaction as a financing activity.Understanding of Tax officer regarding murabahah as a trade is based on the interpretation of Act No. 18 of 2000 regarding Value Added Tax, particularly in article 1 section 5 regarding the definition of service, article 1 section 12 regarding trading, article I section 15 regarding Taxable Entrepreneur (PKP) in the event of delivery of goods. This was confirmed by letter from the Director General of Tax No. S-10711PJ.5312003 dated 11 April 2003 and No. S-2431PJ.5312003 dated 3 October 2003.Understanding of syariah banking practitioners on murabahah as a bank financing service is based on the interpretation of the Act number 7 of 1992. which have been amended by the Act No, 10 of 1998 regarding banking, particularly in article 1 section 13 regarding the definition of syariah principles, article 6 section m regarding bank business based on syariah principles. The understanding was confirmed by the Government Regulation number 144 of 2000 regarding Types of Goods and Services not subject to Value Added Tax, particularly article 5 section d regarding banking services, including types of services not subject to Value Added Tax, Article 8 section a regarding types of banking according to the provision of the Act no. 7 of 1992 as has been amended by the Act no. 10 of 1998. The understanding was confirmed by the Act No. 18 of 2000 regarding Value Added Tax, in article 4A verse 3 section 4 regarding banking services that are not subject to Value Added Tax.Using method of comparison of prevailing laws, a legal analysis could be done. As a result of legal analysis, it is found that the Act of Value Added Tax and Banking contains inconsistency in regulating types of banking service. in their application by Tax officer, law may be superseded by a decision of the Directorate General of Tax, which has juridical power lower than the law.In order to strengthen the legal analysis, a scientific analysis should be done using standard statistical method. In identifying murabahah transaction as a syariah bank financing service, AHP method is used, which is aimed to determine the priority weight as the most dominant financing. Priority determination was done on 15 experts, and 7 of them could give consistent answers. Based on the AHP analysis, it was identified that murahabah transaction is a syariah bank financing transaction, with order of the most influencing condition criteria, as follows: need, quality of goods, benefit, purchase power, and periodic payment. Factors prioritized most in murabahah transaction in order are; profit margin, goods, price, and financing terms.Overall result of the analysis categorizes murahabah transaction as a financing transaction by syariah bank, either in legal manner, which is based on laws, or scientifically using AHP statistic method. Thus, murabahah is not a-i object of Value Added Tax despite the use of trading principles. Trading principles in murabahah is not the same as trading, which contains delivery of goods as is usually done by.Tax collection shall be made based on law, which shall act as guidance for Tax officer is performing their duties. Any provision made shall be based on law, it shall not contrary to prevailing laws. If necessary, amendment of law shall undergo phases already established.Analysis with AHP method relies on experts' opinion in determining weight of each predetermined hierarchical element. Selection of experts shall be appropriate and conform to their disciplines. Irrelevant and inconsistent expert will produce bias information, which may cause bias analysis."

"Meskipun memiliki peran strategis, jumlah usaha mikro dan kecil bertumbuh hanya 10% dalam terakhir. Berbagai masalah menjadi penyebabnya seperti kebijakan, pembiayaan, kordinasi, dan motivasi pelaku usaha. Sebuah program kewirausahaan diluncurkan di DKI Jakarta yang bersifat kolaborasi antar seluruh stakeholders yang bernama Pengembangan Kewirausahaan Terpadu (PKT). Penelitian ini bertujuan untuk menganalisis model ekosistem kewirausahaan pada program PKT dengan melihat hubungan aktor dan faktor. Metode penelitian menggunakan paradigma postpositivis dengan metode pengumpulan data menggunakan wawancara mendalam. Narasumber dalam penelitian merupakan pelaku yang mewakili aktor dalam ekosistem yang terdiri dari 19 narasumber. Analisis data menggunakan analisis kualitatif.Hasil penelitian menunjukan bahwa model ekosistem di DKI Jakarta lahir pada tingkat makro dalam program PKT melalui platform digital yaitu jakpreneur yang didasari hubungan formal melalui MOU. Interaksi antar aktor pelaku usaha, pemerintah, bank, pasar, professional dan masyarakat sosial kemudian memperkuat domain dalam ekosistem kewirausahaan. Namun ekosistem kewirausahaan masih terbatas pada level makro melalui platform dan masih belum menjangkau seluruh aktor lain terutama 90 % pelaku usaha. Oleh karena perlu dilakukan penyempurnaan untuk dapat menjangkau lebih banyak aktor untuk pengembangan usaha mikro dan kecil yang ada di DKI Jakarta.

---

Despite having a strategic role, the number of micro and small businesses has only 10% in last 10 years. Various problems are the cause such as policies, financing, coordination, and motivation of business actors. An entrepreneurship collaboration program was launched in DKI Jakarta between all stakeholders, namely Integrated Entrepreneurship Development (PKT). This study aims to analyze the entrepreneurial ecosystem model in the PKT by looking at the relationship of actors and factors. The research method uses the postpositivist paradigm with data collection using in-depth interviews. The resource persons in the research represent actors in the ecosystem consisting of 19 speakers. Data analysis uses qualitative analysis.

The results showed that the ecosystem model in DKI Jakarta was born at the macro level in the PKT program through a digital platform, namely jakpreneur based on formal relations through the MOU. Interaction between business actors, government, banks, markets, professionals and the community then strengthens the domain in the ecosystem. However, the entrepreneurial ecosystem is still limited and still does not reach all other actors, especially 90% of business actors. Therefore improvements need to be made to be able to reach more actors for the development of micro and small businesses in DKI Jakarta."

"Tesis ini membahas tentang Pengecualian Terhadap Koperasi Ditinjau Dari Hukum Persaingan Usaha yaitu : Pertama, batasan pengecualian terhadap Koperasi berdasarkan Undang-Undang Nomor 5 Tahun 1999. Kedua, bagaimana KPPU menerapkan pengecualian Pasal 50 huruf i Undang-Undang Nomor 5 Tahun 1999 dalam Perkara Nomor 07/KPPU-LI/2001 dan Perkara Nomor 28/KPPU-I/2007. Ketiga, kendala yang dihadapi KPPU dalam menerapkan pengecualian terhadap Koperasi berdasarkan Pasal 50 huruf i Undang-Undang Nomor 5 Tahun 1999. Pengaturan mengenai pengecualian terhadap Koperasi ini bukan merupakanpengaturan yang sifatnya mutlak, hanya Koperasi yang kegiatan usahanya khusus melayani kebutuhan anggotanya yang dikecualikan oleh Undang-Undang Nomor 5 Tahun 1999. Asas Undang-Undang Nomor 5 Tahun 1999 sebagaimana diatur dalam Pasal 2 menyatakan ?Pelaku usaha di Indonesia dalam menjalankankegiatan usahanya berasaskan demokrasi ekonomi dengan memperhatikan keseimbangan antar kepentingan pelaku usaha dan kepentingan umum?. Asas demokrasi ekonomi tersebut merupakan penjabaran Pasal 33 UUD 1945 dan ruang lingkup pengertian demokrasi ekonomi yang dimaksud dahulu dapat ditemukan dalam Penjelasan atas Pasal 33 UUD 1945.

---

This Thesis discusses about Exemption for Cooperative The Review of Competition Law: First, the exemption limitation for cooperative under the competition law. Second, how KPPU implementing the exemption on article 50 letter i of law number 5 of 1999 in case number 07/KPPU-LI/2001 and case number 28/KPPU-I/2007. Third, constraints faced by KPPU on implementing the exemption for cooperative based on article 50 letter i of law number 5 of 1999. The regulation about exemption for cooperative it?s not absolute, exemption only for cooperative that the activities of cooperative aimed specifically at serving their member. The principles of competition law state: ?business activities of business actors in Indonesia must be based on economic democracy, with due observance of the equilibrium between the interests of business actors and the interests of the public?. That economic democracy principle is a manifestation of article 33 UUD 1945 and the scope of economic democracy definition founded on elucidatin of article 33 UUD 1945."

"Penelitian ini membahas mengenai desentralisasi penyelenggaraan pelayanan publik yang dilakukan oleh pemerintah daerah melalui pendelegasian kewenangan dari Bupati kepada Camat, yang didasari oleh Permendagri No. 4 Tahun 2010 tentang Pedoman Pelayanan Administrasi Terpadu Kecamatan. Tujuan dilaksanakannya penelitian ini adalah untuk mendeskribsikan mengenai tahapan dalam pelaksanaan PATEN di Kabupaten Siak, mengetahui faktor-faktor yang berpengaruh terhadap implementasi PATEN di Kabupaten Siak, dan mengetahui pergeseran peran Camat dalam implementasi PATEN di Kabupaten Siak.Dengan menggunakan metode kualitatif, penelitian ini menghasilkan beberapa temuan penting yaitu koordinasi antar instansi terkait belum maksimal, kualitas dan kuantitas aparatur kecamatan belum memadai, serta munculnya pihak ketiga dalam penyelenggaraan PATEN (calo/makelar pelayanan) yang berasal dari kalangan masyarakat. Dari sudut pandang content dan context of policy, faktor yang paling berpengaruh dalam implementasi PATEN di Kabupaten Siak adalah pihak yang kepentingannya dipengaruhi, kedudukan pembuat kebijakan, sumber daya yang tersedia, serta kepatuhan dan daya tanggap. Berdasarkan hasil analisis penelitian, maka kecamatan memegang peranan penting sebagai pusat pelayanan yang paling dekat dengan masyarakat, terutama daerah yang luas dan sulit dijangkau. Oleh karena itu, selain adanya kewenangan yang luas sesuai dengan porsinya, maka kecamatan juga perlu didukung oleh dana, sarana dan prasarana serta aparatur yang memadai baik kuantitas maupun kualitasnya.

---

This research discusses about the decentralization of public service delivery by local government through the delegation of authority from the regent to the head of sub district, which is based on Permendagri No. 4 Tahun 2010 tentang Pedoman Pelayanan Administrasi Terpadu Kecamatan (The Guidelines for Integrated Administrative Services by Sub District). The purpose of this research was to describe the implementation stages of PATEN in Siak Regency, determine the factors that influence the implementation of PATEN in Siak Regency, and determine the changes of the head of sub district's role in the implementation of PATEN in Siak Regency.By using the qualitative methods, this research resulted several important findings such as the coordination between relevant agencies have not maximized, the quality and quantity of sub district officials have not adequately, and also the rises of the third party in service delivery of PATEN (service broker) who come from the community itself. Based on the content and context of policy, the most influential factors in the implementation of PATEN in Siak Regency consist of the parties whose interests are affected, the position of the policy makers, the availability of resources, and also the compliance and responsiveness. Based on the result of research analysis, sub district plays an important role as a service center that closest to the community, especially in the large areas and hard to reach. Therefore, beside the broad authority according to its portion, sub district also needs to be supported by the funding, facilities and infrastructure, and the adequate of both quality and quantity of sub district officials."