Hasil Pencarian  ::  Simpan CSV :: Kembali

"Skripsi ini membahas penerapan Sistem National Single Window (NSW) tahap pertama pada pemenuhan kewajiban pabean Importir Jalur Prioritas khususnya pada proses customs clearance berdasarkan asas ease of administration di KPU Tanjung Priok beserta kendala yang dihadapi dalam penerapan sistem tersebut. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif. Hasil penelitian menyimpulkan bahwa penerapan Sistem National Single Window (NSW) tahap pertama di KPU Tanjung Priok berjalan kurang optimal sehingga belum sepenuhnya mewujudkan kemudahan administrasi pada pemenuhan kewajiban pabean khususnya pada proses customs clearance Importir Jalur Prioritas. Adapun kendala-kendala yang dihadapi pada saat penerapan sistem tersebut antara lain ketiadaan aspek legal pada awal penerapan sistem, ketidaksiapan Sistem NSW secara teknis, kendala sistem dalam menginterpretasikan Harmonized System, kompleksitas sistem pelayanan kepabeanan, ketidaksiapan instansi pemerintah penerbit perijinan impor (OGA) dan masih adanya ketidakjelasan kewenangan pada OGA.

---

This study focus in the first implementation of National Single Window System in fulfiling customs formality on priority channel?s import procedure based on ease of administration principle (study on KPU Tanjung Priok) and the problems that its faced. The purpose of this study is to investigate the first implementation of National Single Window System in fulfiling customs formality on priority channel?s import procedure (especially for customs clearance procedure) based on ease of administration principle in KPU Tanjung Priok and the problems that its faced. This research is a quantitative research with descriptive interpretive. This study conclude there is the first implementation of National Single Window System is running less than optimal. So, the implementation first implementation of the system has not fully achieved the ease of administration in fulfiling customs formality on priority?s import procedure (especially for customs clearance procedure). The problems that faced on implementation are the lack of technical readiness of the NSW system, complexity of customs system, the system's constraints ininterpreting the harmonized system and there are still the vague authorization of the OGA."

"Skripsi ini membahas ketentuan CFC Rules Indonesia yang diterapkan atau dilaksanakan dalam rangka mencegah penghindaran pajak. Hal ini timbul karena adanya penghindaran pajak melalui capital light dan income flight yang mudah dilakukan tanpa terawasi dan terdeteksi oleh aparat pajak. Tujuan CFC rules yaitu mencegah Wajib Pajak memindahkan penghasilannya ke luar negeri dengan mendirikan perusahaan di negara yang peraturan perpajakan longgar atau rendah. Yang menjadi objek penelitian ini mulai dari jenis-jenis penghasilannya sampai dengan upaya-upaya yang dilakukan oleh pemerintah. Ini penting karena aturan yang ada sekarang belum mencakupi atas keseluruhan jenis penghasilan CFC. Penelitian ini juga melakukan perbandingan negara lain untuk mengetahui perkembangan di negara tersebut. Dari perbandingan tersebut peneliti bisa mengambil suatu kesimpulan dan saran atas ketentuan peraturan CFC. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Tujuan penelitian ini untuk memberikan gambaran pemahaman bagaimana penerapan ketentuan CFC Rules. Data-data penelitian diperoleh dari studi pustaka dan studi lapangan berupa wawancara. Wawancara mendalam dilakukan dengan pihak perpajakan dan ahli pajak. Hasil penelitian menyarankan yaitu melakukan perbaikan/revisi peraturan perpajakan yaitu tetap menggunakan pendekatan entitas, memperluas jenis penghasilan CFC yang tidak hanya mengatur dividen, adanya pengaturan atas kepemilikan tidak langsung, dan sebaiknya tidak menetapkan negara low tax jurisdiction, tetapi menetapkan ketentuan/syaratsyarat khusus dalam menentukan low tax jurisdiction. Saran lainnya adalah melakukan upaya peningkatan pengawasan deteksi terhadap penghindaran pajak CFC yaitu melakukan lebih banyak pendekatan ke negara low tax jurisdiction dan menyusun prosedur standar dalam melakukan pengumpulan, analisa, dan tindak lanjut atas data/informasi yang berasal dari profil-profil WPDN terkait penghindaran pajak WPDN melalui CFC.

---

The focus of this research is the CFC Rules of Indonesia that applied or executed in order to anti tax avoidance. This matter arising from tax avoidance through capital flight and income flight that are easy to be done without observed and detected by tax government institution. The goal of CFC rules that is preventing taxpayer to remove his income out to foreign company which is located in low tax jurisdiction country. The object of this research is started from types of income until efforts or action conducting by government. It is important because the existing rules do not include for all types of CFC income. This study also does comparison with another country to know the CFC rules development in another country. From comparing of the rules, researcher c a n take a conclusion and suggestion for existing rules in Indonesia. The approach used in this research is qualitative approach with descriptive type. The goal is to give a detail description how CFC rules applied in Indonesia. The data collection technique used in this research is reading of literature which focuses on the research, observation, and interview. The interview was done with tax government institution and tax expert. The suggestions of this research that are to keep using entity approach, to extend of type of CFC income that not only arrangement dividend, but also the arrangement existence for ownership of indirectly and to specify no low tax jurisdiction country, but to set down the specific requirement to determine low tax jurisdiction. Other suggestions are to improve detection tax avoidance by doing more approach to low tax jurisdiction state, and to arrange standard procedure of collecting data, analyzing, and follow up for information that comes from profile of residents who related to tax avoidance through CFC."

"Persaingan antar operator telepon seluler saat ini semakin ketat, baik operator telepon yang beroperasi pada jaringan Global System for Mobile (GSM) maupun operator yang beroperasi pada jaringan Code Division Multiple Access (CDMA). Para operator ini terus bersaing memperebutkan pangsa pasar (market share). Pemasaran merupakan proses yang tidak dapat dipisahkan dari perusahaan, begitu pula dengan bisnis telekomunikasi. Berkaitan dengan hal tersebut, masing-masing operator telepon seluler harus menentukan strategi yang tepat sebagai upaya memenuhi keinginan, kebutuhan konsumennya dan kemudian dapat memperoleh pangsa pasar yang besar. Penerapan strategi pemasaran yang tepat bertujuan agar perusahaan dapat bertahan di ketatnya persaingan saat ini. PT. Telkomsel sebagai operator telepon seluler di Indonesia perlu menetapkan strategi pemasaran yang tepat pula, dimana saat ini para operator sibuk bersaing dengan melakukan "perang" tarif. Telkomsel dengan salah satu produk prabayarnya kartu simpati ikut meramaikan persaingan ini dan berusaha tetap mempertahankan pangsa pasarnya yang paling besar saat ini.Dalam menentukan strategi pemasaran, suatu perusahaan harus mengetahui tahapan suatu produk dalam daur hidup produk dengan tujuan agar perusahaan dapat mengambil kebijakan terhadap produk, dalam hal ini produk kartu simpati pada Telkomsel, dalam setiap tahapan. Pada penelitian ini, digunakan strategi pemasaran berdasarkan daur hidup produk yang dikembangkan dengan bauran pemasaran (product, price, place, and promotion).Penelitian ini menggunakan pendekatan kuantitatif bersifat deskriptif analitis. Teknik pengumpulan data dilakukan dengan cara melakukan wawancara dengan divisi-divisi yang terkait dengan pemasaran kartu simpati, product knowledge kartu simpati, website, brosur, dan sebagainya. Tujuan penelitian ini untuk mengetahui tahapan kartu simpati pada daur hidup produk, mengetahui strategi-strategi pemasaran yang telah dijalankan dan mengetahui alternatif strategi pemasaran berdasarkan daur hidup produk kartu simpati.Setelah dilakukan perhitungan menggunakan Metode Polli and Cook, kartu simpati berada pada tahap pertumbuhan. PT. Telkomsel menetapkan strategistrategi pemasaran yang tepat dalam memasarkan kartu simpatinya pada tahap pertumbuhan dan kondisi pasar saat ini.

---

Nowadays the emulation between the existing cellular telephone operators increasingly stringency, good of telephone operator that operating on Global System for Mobile ( GSM) network and also operator that operating on Code Division Multiple Access ( CDMA) network. The operators always competes fights over market share. Marketing is inseparable process from company, likewise with telecommunications business. Relates to this thing, each telephone operator seluler must determine correct strategy as effort to fulfills desire, requirement of his consumer and then it can obtain big market share. Applying of correct marketing strategy is aiming that company can stay in tightening it the existing emulation. PT. Telkomsel as telephone operator seluler in Indonesia need to specify correct marketing strategy also, where the existing operators busy to vied with doing price war. Telkomsel with one of his prepaid products, simpati card still enliven this emulation and tries remain to maintains his existing biggest market share.In determining marketing strategy, a company must know step of a product in product life cycle with a purpose to that company can take policy to product in every step, in this case is simpati card product at Telkomsel,. At this research, applied marketing strategy based on product life cycle developed with marketing mix ( product, price, place, and promotion).This research applies quantitative approach had the character of descriptive analyticalness. Data collecting technique is done by the way of doing depth interview with division related to marketing of simpati card, product knowledge simpati card, website, brochure, another literature, etcetera. The purposes of this research are to know simpati card step at product life cycle, marketing strategys which has been implemented and alternative of marketing strategy based on simpati card product life cycle. After done calculation using Polli and Cook Method, simpati card stays at growth stage. PT. Telkomsel specifies correct marketing strategys in marketing his simpati card at growth stage and condition of the existing market."

"Almost every bank in Indonesia now has automatic teller machine (ATM). Banks also obliged its client for having ATM card, despite of whether the ATM card is used. The increasing amounts of ATM consumer depend on the increasing amounts of ATM and the increasing amount of banks affiliated in the ATM network. ATM BERSAMA managed by the PT Artajasa Pembayaran Elektronis has started operating in the early year of 1990. The Number of its ATM is 13.000 units. Now 62 banks has become the member in this chain.Problem that is often occurred in ATM Bersama network like : the client of Bank A makes a cash withdraw in the ATM of Bank B, the money doesn't come out but the client account have been debited, money doesn't come out as according to the desirable amount but client account have been debited. Client of Bank A makes a transfer transaction to the account of bank B, the client?s account have been debited, but the objective account has not been credited.PT. Artajasa Pembayaran Elektronis as the organizer of ATM Bersama in handling of its customer complain i.e. the bank members of ATM Bersama issued a Sistem Prosedur Pengoperasian (SPP) consist of information about the regulation for all members of ATM Bersama and the procedures in how to put a complain as well as the process and the time in solving the complain.The purpose of this research was to analyze the satisfaction of the bank members of ATM Bersama to the management complain executed by PT. Artajasa Pembayaran Elektronis. This research uses a quantitative research method by distributing questioners to 62 bank member of ATM Bersama officers which usualy implements the client complain of ATM Bersama. After the data was collected, writer carry out a data processing by Likert scale where the satisfaction of bank members of ATM Bersama is obtained based on the range of scale.From the result of the research, the writer makes a conclusion that in general the bank members of ATM Bersama feel satisfied with the management complain executed by PT. Artajasa Pembayaran Elektronis. The Writer also suggest that PT. Artajasa Pembayaran Elektronis is paying more attention to the bank members, and arrange more meeting with the bank members."

"Civil servant training is a way to increase obedience and improve the ability of bureaucrats? performance. This conduct of such promotion follows a certain plan in order to achieve the desired goals. One of the training forms is employee promotion. According to the Indonesian law of workforce, there are five types of employee promotion. One of them is optional type. This type lets the employee use the academic upgrade test to help them get into a higher position. Civil employees who have the latest certificate of graduation is able join a certain test to upgrade their academic certificate. This test is a yearly one officially held by Indonesian government.

The research questions are: How the procedure and implementation of certificate of graduation adjustment program was held in the Ministry of Law and Human Rights? The approach used on this research was qualitative approach on descriptive disposition and qualitative data which are obtained from Development Division of Law and Human Rights. This research was included as a single site case study research because it was tried to identify how the process was conducted in an organization, and focused on one case only. The data on this research was collected by conducting in-depth interviews, focus group discussion, and analyzing documents.

Findings of this research showed that there were procedure mistreatments. It resulted in the test-takers? grades being anything but objective. The types of mistreatment were either test-takers being unable to fulfill the whole administrative procedure or their writing task were not optimally graded by the test administrators. The writing was not adequately graded as the number of test administrator was fairly limited. But, even though the test was not objective due to the aforementioned mistreatment, it stills a valid Civil servant promotion path."

"The rapid change of Indonesian banking industry mode competition in banking sector become tighter. One of company?s strategies to face this competition was by developing cross functional team, which team was the key success for a company. Companies built and managed teams to carry out company?s strategy. Team building has not detached from individual building that purpose to increase performance of team member (employees) and finally can give the best contribution for their team and company. One of banks that implement this strategy was Bank Mandiri that constituted one of the biggest banks in Indonesia and has get many achievements in banking sector. Bank Mandiri?s performance has not detached from good employee?s performance that working inside. Therefore, the purpose of this research was to analyzed team building implementation, analyzed employee?s performance and analyzed correlation between team building implementation with employee?s performance of Bank Mandiri branch office Imam Bonjol. his research used quantitative approach because used theory as guTresearch activities. Type of this research was explanative research, because has purpose to explained correlation between team building implementation with employee?s performance of Bank Mandiri branch office Imam Bonjol. Data collected by field study and literature study. Field study used survey method with interview and questionnaires as instrument of research. Literature study used literatures that related to this research. Sample selected by using total sampling for 34 respondents. Technique analysis data used Spearman?s Rho Correlation to found strength of correlation between team building implementation with employee?s performance of Bank Mandiri branch office Imam Bonjol. he result of this research showed that Bank Mandiri branch office Imam BonjolThas good team building implementation and employee?s performance. With used spearman?s Rho Correlation method, this research found not strong enough positive correlation between team building implementation with employee?s performance of Bank Mandiri branch office Imam Bonjol. It has means; team building implementation can influence employee performance in Bank Mandiri branch office Imam Bonjol. Researcher suggested that Bank Mandiri branch office Imam Bonjol increase quality of team building implementation process."