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"Penelitian ini bertujuan untuk meginvestigasi efek tarif pajak efektif (ETR) terhadap loan loss provision dengan menggunakan sampel 44 bank yang terdaftar di bursa efek di 5 Negara Asia Tenggara pada tahun 2008-2015. Ditemukan bahwa ETR secara positif dan signifikan berhubungan dengan loan loss ptovision. Beberapa negara mengijinkan loan loss provision yang belum terealisasi sebagai pengurang penghasilan kena pajak dan terdapat beberapa negara yang tidak pengijinkan pengurangan tersebut sama sekali. Penelitian ini juga menenumukan besarnya loan loss provision dipengaruhi oleh pendapatan sebelum dikurangi loan loss provision dan pajak.

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This study aims to investigate the effect of ETR (Effective Tax Rate) on loan loss provision by using 44 listed banks in 5 Southeast Asia countries from 2008 to 2015. We found that ETR is positive and significant related to LLP. Some countries allow general loan loss provision to be tax deductible, restrict tax deductibility to loan loss provision for specific loan or not allow provisions to be deductible at all. We also found that extent to which Loan Loss Provision is affected by earning before loan loss provision and taxes."

"One factor that offects the development of society is industrialization where industrialization is needed to transform an agreicultural community towards an advanced and modern industrial community. Based on those thought. the focus of this research is. What kind of social changes would occur to an agrarian society transformed to an industtial society in term of its community development in the District of Tamalate Makasar. What are the the factors affecting the social changes that occur in agrarian society which tranformed to and industrial society in its community development in the district.Tamalate Makasar? The research design is a aqualitative descriptive study and the locus of research is in the district tamalate makassar. This research resulted in the description of the procces of change that may be resulted to improvement that can be beneficial to the societ and inscrease the social welfare however change can also be a setback which may harm the social life of the people. All these changes might cause different effects to people's lives"

"Membahas penagnanan perkara tindak pidana pencucian uang khususnya dalam hal perlu tudaknya pembuktian tindak pidana asal dalam penanganan tindak pidana pidana pencucian uang dan kaitan antara dua tindak pidana tersebut. Penelitian ini adalah penelitian hukum normatif yang bersipat deskriptis analisis, dimana data yang diperoleh akan dianalisis secara kualitatif, Penelitian ini berkesimpulan bahwa adanya hubungan berkelanjtan yang terpisah dan berdiri sendii sendiri antara tindak pidana asal dan tindak pidana pencucian uang, adanya kesamaan bentuk antara tindak pidana pencucian uang dngan tindak pidana penadahan, dan dalam penanganan tindak pidana pencucian uang tidak diperlukan untuk pembuktian terlebih dahlu tindak pidana asalnya. Penelitian ini juga menyarankan agar setiap komponen dalam sistem peradlan pidana untuk mempunyai kesamaan sikap mengenai kesimpulan penelitian ini menyarankan bagi penegak hukum untuk memberikan ruang seluasnya bagi terdakwa tindak pidana pencucian uang untuk menggunakan haknya sesuai UUPPTIPPU.

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This thesis details on administering cases on money laundering criminal act specifically on whether or not os required origin criminal act burden of proof in money laundering criminal act and connection between both criminal act. This study shall be a normative legal study and analysis descriptive in nature, whereby the collected data will be analyzed qualitatively. This study concluded that there exists a separate and independent sustainable relationship between origin criminal act and money laundering criminal act, a similarity of form between money laundering criminal act and fencing criminal act, and in administering money laundry criminal act it is not required to first proof its origin criminal act. Further, this study suggests for each component in the criminal justice system to have a unity of attitude to the conclusion of this study for the formation of an integrated criminal justice system. This study also encourages legal practitioners to provide the broadest space to money laundering criminal defendant to utilize his/her right under UUPPTPPU."