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Abstrak :
The objective of this paper is to investigate the role of public domestic debt on economic growth in emerging It does so by analysing the main question: Does public domestic debt affect market economies and in economic growth positively or adversely? Employing the system of pooled least square of panel data over the period 1990 to 2005 from 13 countries in Asia and Latin America, the results show that all coefficients are statistically significant and consistent with what important. Increasing one we expected. It is dear that the mole of domestic debt on economic development percentage point of domestic debt per GDP will increase economic growth point By applying the fixed effect model and the random effect model, the estimation is consistent with the pooled least square The effect of domestic debt/GDP on economic growth is non-liner The regression result shows that the sign of domestic debt/GDP square is negative. Although the variable of domestic debt square is not significant, intuitively this result suggest that in the long run the role of domestic debt may reduce economic growth. It may be happened since domestic debt in East Asian countries and Latin America countries is still growing and immature. The one of the recommendation of this paper is that emerging market economies in Asia and Latin America, including Indonesia, should focus on the improvement of domestic bond markets and should adopt more prudent policies in borrowing money from external sources by seeking the lowest cost of borrowing.

Abstrak :
Peneiitian ini bertujuan untuk mengetahui dan memahami berbagai mekanisme dalam meiakukan restrukturisasi hutang suatu perusahaan yang berkaitan dengan aspek perpajakan, khususnya berkenaan dengan penyelesaian hutang melalui BPPN dan pihak ketiga yang ditunjuk oleh BPPN.

Penelitian ini menggunakan metode deskriptis analisis, yaitu dengan menggunakan rumus-rumus yang diatur dalam ketentuan undang-undang perpajakan, Sedangkan data yang dikumpulkan berupa data primer dan sekunder. Data primer diperoleh dari wawancara dan pengamatan lapangan. Data sekunder diperoleh dari dokumen-dokumen perusahaan.

Berdasarkan analisis data yang telah dilakukan diperoleh hasil bahwa dengan melakukan restrukturisasi hutang melalui BPPN perusahaan dapat mengurangi kewajiban pajak yang harus dibayarkan. Namun demikian, mekanisme yang telah diajukan oleh perusahaan tidak dapat direalisasikan mengingat masih adanya permasalahan hukum, khususnya dalam masalah perpajakan yang belum diselesaikan oleh perusahaan. Penyelesasian lain yang ditawarkan oleh BPPN adalah memberikan alternatif agar penyelesaian hutang dilakukan melalui pihak ketiga yang ditunjuk oleh BPPN. Hasil yang diperoleh adalah permohonan restrukturisasi hutang perusahaan disetujui, hanya saja pelaksanaannya belum maksimal.

Agar di masa mendatang perusahaan dapat menata kembali kinerja keuangannya secara lebih baik dan terarah maka peneliti menyarankan agar perusahaan memanfaatkan peluang yang diatur dalam undang-undang perpajakan secara optimal sehingga kewajiban pajak yang timbul dapat diminimalisasi.

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The objective of this research is to find and understand any kind of mechanism to provide the debt restructuring of the company regarding the tax implementation, especially in connection with debt settlement through Indonesian Banking Restructuring Agency (IBRA) and the third party appointed by IBRA.

The problem of the research are how do the company provide the debt restructuring through IBRA and the third party appointed by IBRA to minimize tax expenses.

This research was conducted using descriptive analysis method by formulation mentioned in tax regulation. The data sources consist of primary and secondary data. Primary data collected by interview and survey. Secondary data collected from supporting documents of the company.

Based on the data analysis collected, the result of the research shows that the company be able to minimize tax expenses if they restructuring their debt through IBRA. But in fact, the mechanism have been proposed by the company was failed because of there was a legal pending matters especially taxes problem has been finished yet. The other solution offering by IBRA is make the agreement with third party appointed by IBRA to settle the company?s debt.

Therefore, to reform their financial perfomtance, the company should be taken an advantage which is regulated by tax regulation.

Abstrak :
ABSTRAK
Skripsi ini mengkaji tentang Kreditur yang tidak mendaftarkan piutangnya kepada Kurator serta akibat hukumnya berdasarkan Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang serta Undang-Undang lain khususnya Kitab Undang-Undang Hukum Perdata. Metode yang digunakan dalam penelitian ini adalah metode yuridis normatif. Pada intinya berdasarkan Undang-Undang Kepailitan dan Penundaan Kewajiban Pembayaran Utang, Kreditur yang tidak mendaftarkan piutangnya kepada Kurator tidak dapat mengunakan hak tagihnya kepada Debitur Pailit karena melalaikan kewajibannya sebagai Kreditur Pailit. Kreditur Pailit juga tidak dapat melakukan penagihan kepada Debitur pailit setelah Kreditur pailit kehilangan hak tagihnya meskipun prosedur kepailitan telah selesai berdasarkan Undang-Undang Nomor 37 Tahun 2004. Hasil penelitian menyarankan bahwa pemerintah perlu menyempurnakan ketentuan tentang Pencocokan Piutang dalam Undang-Undang Nomor 37 Tahun 2004 khususnya mengenai dampak Kreditur yang tidak mengajukan daftar piutang kepada Kurator.

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ABSTRACT
This thesis examines about Creditors who do not register claims to the Curator and its legal consequences pursuant to Act No. 37 of 2004 on Bankruptcy and Suspension of Payment and other law especially the Book of the Law of Civil Law (KUHPER). The method used in this research is normative juridical. In essence based on the Bankruptcy Act and the Suspension of Payment, Creditors who do not register claims to the Curator can not examine the bill rights to Debtor Bankruptcy because of neglecting the duty as a Bankruptcy Creditor. Bankruptcy Creditors also can not do the billing to the Bankrupt Debtor after the Bankruptcy Creditor loses the bill right even though bankruptcy procedures have been completed pursuant to Act No. 37 of 2004. The research results suggest that the government needs to improve provisions on Verification of Claim in Law Number 37 Year 2004 specifically on the implication for Creditors who do not submit accounts to the Curator.

Abstrak :
Penelitian ini membahas dampak kebijakan Quantitative Easing QE AS terhadap dinamika perubahan harga Surat Utang Negara SUN di Indonesia periode 2003-2013. Peneliti menggunakan teknik autokorelasi perubahan harga SUN dalam periode sebelum, selama, dan antar tahap QE untuk melihat dampaknya terhadap pergerakan harga SUN. Hasil penelitian membuktikan bahwa kebijakan QE berdampak terhadap dinamika perubahan harga SUN. Dampak tersebut terjadi pada periode sebelum dan selama QE,sedangkan pada periode antar fase QE, harga SUN cenderung mendekati efisien. ...... The research provides the impact of USA Quantitative Easing QE on the price changes of Indonesia government bond SUN in 2003 2013. This study examine the autocorrelation of SUN rsquo s price changes before, during, and between the phases of USA QE to identify its impact. The research finds the evidence that USA QE have an impact to the SUN rsquo s price changes. This impact appears before and during USA QE, while between its phases, the SUN rsquo s price changes tend to be efficient.