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Abstrak :
ABSTRAK
Tulisan ini berjudul Dampak Operasional Multinational Corporations terhadap masyarakat lokal yang mengambil objek penelitian pada PT Freeport Indonesia di Kabupaten Mimika. Tulisan ini berisi telaah akademis tentang implementasi dari program pengembangan masyarakat (Community development) dalam bentuk program Corporate Social Responsibility (CSR). CSR PT Freeport Indonesia adalah program yang lazim digunakan sebagaimana perusahaan pada umumnya dalam menunjukan tanggung jawab perusahaan kepada masyarakat yang telah terkena dampak akibat eksploitas pertambangan yang dilakukan. Kasus ini dikaji dengan perspektif hubungan internasional karena keberadaan MNC sebagai Non state actor yang kiprahnya melintasi batas kedaulatan negara dan beroperasi melalui foreign direct investment (FDI) dan berinteraksi di wilayah negara lain. MNC di wilayah negara berkembang diperlakukan sama dan merata sebagaimana kapasitas sebuah negara, bahkan kadang-kadang negara penerima (host country) tidak bisa berbuat apa-apa terhadap tindak-tanduk perusahaan raksasa tersebut. Untuk melindungi masyarakat dan meminimalisir dampak negatif terhadap lingkungan dan sosial budaya masyarakat, pemerintah meminta PT Freeport Indonesia serius dalam program pengembangan masyarakat ini. PT Freeport Indonesia menanggapi hal tersebut dengan melakukan program yang disebut dengan program Dana Kemitraan yang bekerjasama dengan yayasan dan lembaga pengembangan masyarakat adat yang biasa disebut LPMAK. Lembaga ini dibentuk bersama sama oleh Perusahaan, Lembaga Adat, dan Pemerintah untuk menyalurkan dan mengelola dana kemitraan atau biasanya disebut dana 1% dalam beberapa program utama seperti pendidikan, kesehatan, pemberdayaan ekonomi, penguatan lembaga adat, dan kegiatan keagamaan. Berdasarkan hasil penelitan, dapat dijelaskan dalam tulisan ini mengenai besaran alokasi dana kemitraan dan peruntukannya berdasarkan program program diatas. Dalam implementasi di lapangan secara umum program pengembangan masyarakat ini sudah berjalan baik dan dievaluasi dan diperbaharui setiap tahunnya. Hanya saja dalam implementasinya masih terdapat banyak kekurangan dan penyimpangan dana bantuan dari tujuan utamaanya. Selain penjelasan mengenai dana kemitraan dipaparkan juga tentang penerimaan negara dan manfaat lainnya yang telah diberikan oleh PT Freeport Indonesia, baik untuk Pemerintah Pusat, Propinsi, Kabupaten, dan masyarakat adat pemegang hak ulayat yaitu Amungme dan Kamoro. Pada bagian terakhir tesis ini menjelaskan mengenai perkembangan iklim investasi. Menjelaskan mengenai kehawatiran investor akan kurangnya kepastian hukum dalam berinvestasi bagi MNC dan PMA lainnya. Selain itu membahas juga persoalan renegosiasi Kontrak Karya generasi kedua PT Freeport Indonesia. Kemudian membahas mengenai perubahan kebijakan negara tentang penanaman modal di Indonesia yang dianggap sangat liberal dan berpihak kepada kaum kapitalis global.

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ABSTRAK
The title of this thesis is Dampak Operasional Multinational Corporations (MNC) Terhadap Masyarakat Lokal: Studi Kasus PT Freeport Indonesia di Kabupaten Mimika-Papua Periode 2001-2005 which object is based on the research at PT. Freeport Indonesia Mimika District. The thesis is an academic writing about the implementation of community development program in the shape of corporate social responsibility (CSR). The CSR of PT. Freeport Indonesia is a program that is accustoms to be used as the general companies do in order to show the responsibility to the societies that are affected by the mine exploitation that is conducted. The case is studied in the international relations perspective since the establishment of MNC as Non state actor which their roles across the nation sovereignty, operate through foreign direct investment (FDI), and interact in the region of other countries. MNC in the developing countries is treated equally based on the capacity of a country, and sometimes the host country is helpless for things that are conducted by this gigantic company. To protect the society and to minimize the negative effect to the environment and socio culture, the government orders PT. Freeport Indonesia to seriously handle the community developing program. As the answer, PT. Freeport Indonesia establish Dana Kemitraan program under the cooperation with institution and culture developing society yang which is called LPMAK. The institution was established in co operation between Company, Culture Society, and Government in order to distribute and process the partnership budget or it is usually called as 1% budget in some of main programs, such as education, health, economy, culture, and religion. Based on the research, it can be explained in this thesis about the amount of the budget and its posts according to the program mention above. The implementation, generally, the program has run well and they are evaluated annually. However, there are still some lack ness and miss posting of budget from its main goal. Besides the explanation about the partnership, the benefits that are given by PT. Freeport Indonesia, to the government, Central, Province, District, and culture society the owner of ulayat right, that are Amungme and Kamoro are also mentioned. At the end of the thesis describes the investment progress. Describe the worrisome and the weakness of regulation or law in investing for MNC and other PMA. Besides, it discusses the problem of Kontrak Karya PT. Freeport Second Generation renegotiate. Also discuss the change of policy about investment in Indonesia that is considered liberal and on the side of global capitalism.

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Thesis ini mempelajari bagaimana suatu Perusahaan Multinasional (MNC) mengatur kegiatan finansialnya dalam skala internasional dimana dalam transaksinya menggunakan mata uang beberapa negara dalam hal keragaman mata uangnya. Tujuan riset adalah (1) mempelajari dan menganalisa bagaimana resiko yang berhubungan dengan mata uang pada alur kas bisa berkurang dengan menggunakan alat hedging lindung nilai yang dipilih dalam menangani operating exposure selama 5 (lima) tahun periode keuangan (2) untuk mengumpulkan seluruh komponen literature yang berhubungan dengan topik tesis dan menyajikan suatu analisa yang komprehensif mengenai operating exposure. Pada perdagangan internasional, segala bentuk mata uang bergerak dengan cepat. Karena nilai pada aset, kewajiban, pendapatan dan biaya sensitif terhadap fluktuasi nilai tukar mata uang asing, terdapat berbagai kemungkinan exposure dalam kegiatan keuangan contohnya currency esxposure. Apabila terjadi fluktuasi yang tidak terduga, perusahaan bisa mengalami kerugian atau bisa sebaliknya memperoleh keuntungan. Keputusan untuk mengurangi resiko exposure bisa berbeda setiap tahunnya. Apabila pada tahun ini perusahaan mampu mengurangi resiko dengan suatu alat lindung nilai hedging, cara yang sama dapat dilakukan ditahun berikutnya atau melakukan penelitian lebih lanjut untuk memilih strategi hedging yang lebih baik. Suatu MNC yang berbasis di Australia, Amcor Limited (AL), dipilih sebagai obyek studi karena beroperasi secara global dan merupakan perusahaan manufaktur kemasan dengan produknya yang beragam yang memperoleh bahan baku diimpor dari negara lain dan melakukan penjualan produknya ke luar negeri. Tesis ini pada akhirnya memberikan rekomendasi kepada Amcor dalam hal melindungi perusahaan dari resiko mata uang di tahun mendatang serta meningkatkan kualitas pengambilan keputusan eksekutif dalam manajemen resiko. Langkah-langkah analisa yaitu membandingkan kurs aktual AL dengan kurs pasar yang diperoleh dari RBA. Hasil perbandingan menunjukkan bagaimana AL mengeluarkan uangnya untuk membeli mata uang asing. Selain itu analisa sensitifitas terhadap cash dan analisa prediksi nilai tukar dengan menggunakan rumus absolute forecast error as a percentage of the realised value. Amcor sudah menetapkan kebijakan menggunakan fixed price swaps, options and futures dalam lindung nilai. Selain itu juga membuat perjanjian interest rate dan cross currency swaps, forward rate, serta interest rate options dalam hal lindung nilai suku bunga dan exposure mata uang asing. Analisa studi kasus AL pada periode analisa 2004 sampai 2008 menunjukkan bahwa cash flow AL sensitive terhadap fluktuasi. AL merubah kebijakan lindung nilai pada tahun 2008 setelah diadakan peninjauan kembali mengenai jumlah dan volume exposure mata uang asing. Rekomendasi diberikan untuk AL bahwa mereka dapat menggunakan forward contract jangka panjang dan money market hedging sebagai strategi alternative mengingat kondisi krisis global saat ini. Saran lain adalah ekspansi usaha kenegara lain dan difersifikasi produk untuk mendapatkan matching currency cash flow yang lebih baik sehingga operating exposure dapat diperkecil. ......This thesis examines how a Multinational Corporation (MNC) manages their international financial activities in terms of diversity of currencies. The research purpose is thus aiming (1) to study and analyse whether the currency risk in MNC?s cash flows can be reduced with the hedging instruments they have used during the period of 5 (five) financial years in order to manage the operating exposure (2) to pull together all relevant strands of the literature and to present a comprehensive analysis on operating exposure. In international trading, currencies move rapidly amongst countries. Since value of assets, liabilities, revenues and costs are sensitive to fluctuation of foreign exchange rates, there are always possibilities of exposure in the financial activities, for example, currency exposure. Should there be an unexpected fluctuation of exchange rate, company suffers loss or in reverse gain profit. The decisions to reduce risk on exposure may vary year to year. If the Company is able to reduce risk this year by using a hedging instrument, they may apply the same one in the following year or do a further research to select better hedging instrument. An Australian based MNC, Amcor Limited (AL), was selected to be the object study as it is operating globally and a manufacturing company with diversified products on packaging which its raw material imported from more than one country and sell their products abroad. This thesis gives recommendation to Amcor in order to protect firm?s value from currency risk in the following years and improve their executive decision-making in risk management. Steps of data analysis consist of comparison between actual rate of AL and market rate from RBA. The variance of this comparison showing how AL spent their cash to buy the foreign currencies. Analysis of sensitivity to the cash flow and analysis on forecasted exchange rates using the formula of absolute forecast error as a percentage of the realised value. AL has set up to use the fixed price swaps, options and futures. AL enters into interest rate and cross currency swaps, forward rate agreements and interest rate options to hedge interest rate and foreign currency exposures. Analysis on case study of AL in the period of 2004 to 2008 showing that cash flow of AL is sensitive to fluctuation. AL has changed its hedging policy in 2008 after a reassessment of amounts and volume of foreign currency exposures. Recommendation provided is AL can also use a long term forward contract and money market hedging as an alternative hedging strategy considering to the company and market condition especially during current economic crisis. Other suggestion is business expansion to other country and product diversification to get higher matching currency cash flow, therefore, the operating exposure can be minimized.

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Skripsi ini bertujuan Untuk menganalisis penentuan status BUT pada Multinational Company berbasis Over The Top di Indonesia dan Faktor-faktor yang dapat mendukung penerapan kebijakan penentuan status BUT pada Multinational Company berbasis Over The Top di Indonesia. Analisis penentuan status BUT didasarkan pada kebijakan SE-04/PJ/2017, PMK 35/PMK.03/2019, Perppu 1 Tahun 2020 serta kesesuainnya dengan tax treaty yang berlaku. Penelitian ini menggunakan pendekatan kualitatif. Data yang digunakan diperoleh dengan cara melakukan wawancara mendalam dengan narasumber yang relevan dengan permasalahan yang diangkat. Hasil penelitian ini menyimpulkan bahwa SE-04/2017,PMK-35/2019 dan perppu 1 tahun 2020 belum dapat diterapkan untuk dapat menimbulkan adanya BUT pada MNC berbasis OTT di Indonesia. SE-04/2017 dan PMK-35/2019 masih menjadikan UU PPh sebagai sumber rujukan terkait penentuan BUT dimana UU PPh masih terbatas pada physical presence untuk menentukan BUT, sementara itu regulasi Perppu 1 Tahun 2020 juga belum dapat diterapkan untuk menentukan BUT pada aktivitas bisnis MNC berbasis OTT, karena ketentuan Significant Economic Presence yang merupakan nexus rules untuk menetapkan BUT pada MNC berbasis OTT bertentangan dengan ketentuan BUT yang terdapat dalam tax treaty yang masih berdasarkan pada physical presence. Pemerintah juga perlu mempertimbangkan berbagai faktor pendukung yaitu, global konsensus atas inclusive framework, Renegosiasi tax treaty melalui instrumen bilateral ataupun multilateral, dan adanya sinergisitas antara lembaga pemerintah. ......This thesis aims to analyze the determination of the status of PE in Multinational Companies based on Over the Top in Indonesia and the factors that can support the implementation of the policy for determining the status of PE in Multinational Companies based on Over the Top in Indonesia. Analysis of determining PE status is based on policies SE-04 / PJ / 2017, PMK 35 / PMK.03 / 2019, Perppu 1 of 2020 and its compliance with applicable tax treaty. This research uses a qualitative approach. The data used was obtained by conducting in-depth interviews with sources relevant to the issues raised. The results of this study concluded that SE-04/2017, PMK-35/2019 and Perppu 1 of 2020 could not be applied to be able to cause PE in OTT-based MNCs in Indonesia. SE-04/2017 and PMK-35/2019 still make the Income Tax Law as a reference source related to determining BUT where the Income Tax Law is still limited to physical presence to determine PE, meanwhile Perppu 1/2020 regulations also cannot be applied to determine PE in business activities MNC is based on OTT, because the provisions of the Significant Economic Presence which are the nexus rules for establishing PE on OTT-based MNC are in conflict with the PE provisions contained in the tax treaty that are still based on physical presence. The government also needs to consider various supporting factors namely, global consensus on inclusive frameworks, tax treaty renegotiation through bilateral or multilateral instruments, and the existence of synergy between government institutions.

Abstrak :
Perkembangan perdagangan dan pasar modal internasional mengarah pada ekspansi bisnis ke luar negeri, seiring dengan ekskalasi pertumbuhan dan internasionalisasi perdagangan dan pasar modal tersebut. Ekspansi bisnis dengan perluasan kapasitas, operas!, dan pasar menimbulkan banyak perusahaan multinasional (multinational corporation atau MNC), dengan alasan kebijakan perdagangan, pertimbangan politis, dan faktor-faktor ekonomi lainnya, seperti pengupahan, insentif, dan sebagainya. Laporan keuangan MNC harus mengkonsolidasikan operas! anak perusahaan asing (foreign subsidiary) dan perusahaan induk (parent company), yang didasarkan pada perbedaan prinsip-prinsip akuntansi dan satuan mata uang. Mata uang asing (foreign currency) - yang merupakan denominasi laporan keuangan (financial statements) dari foreign subsidiary harus ditranslasikan dalam mata uang parent company. Penerapan translation process sangat rumit, terutama dalam penentuan penggunaan kurs yang berlaku, karena fakta bahwa besaran kurs antara dua atau lebih mata uang sangat fluktuatif. Kesulitan lainnya adalah bagaimana melaporkan translation adjustment pada akun-akun (accounts) neraca ketika terjadi perubahan kurs valas. Translation adjustment merupakan hasil yang inheren (inherent results) dari translation process dari laporan keuangan entitas asing (foreign entity's financial statements') dari functional currency (Rupiah) ke dalam reporting currency (US Dollar), yang diakumulasikan sebagai consolidated stockholder's equity. Besaran atau jumlah translation adjustment dipengaruhi oleh oleh paparan entitas akuntansi (entity's accounting exposure). Berdasarkan penelitian pada PT Goodyear Indonesia Tbk., PT Procter & Gamble Indonesia Tbk. dan PT Sobering Plough Indonesia Tbk., yang merupakan kelompok industri barang konsumsi, dalam rentang waktu 1995 - 1999, perubahan kurs pada laba rugi penjabaran dengan menggunakan translation process akan mempengaruhi kinerja perusahaan. Kinerja perusahaan akan meningkat seiring dengan penguatan perubahan kurs tukar US Dollar terhadap Rupiah, Jika tidak dipengaruhi oleh perubahan kurs, hubungan antara beberapa akun (accounts), seperti Current Ratio, Quick or Acid Test Ratio, Debt to Total Capital, Times Interest Earned, dan Profit Margin, akan sama besamya sebelum dan sesudah translation process. Jika dipengaruhi oleh perubahan kurs, hubungan antara beberapa akun (accounts) akan berbeda, yang menunjukkan pengaruh ekonomi dari perubahan kurs (economic effect of rate changes), seperti yang ditunjukkan oleh rasio Inventory Turnover, Receivables Turnover, Fixed Turnover, Total Assets Turnover, Debt to Equity, Return on Assets (ROA\ dan Return on Equity (ROE), yang besamya berbeda sebelum dan sesudah translation process, meskipun perbedaannya tidak begitu besar. Penyusunan laporan keuangan konsolidasi antara anak perusahaan (foreign subsidiary) dan perusahaan induk (parent company) memerlukan pengembangan harmonization of worldwide accounting standards : prinsip-prinsip umum akuntansi dan standar internasional, yang menjadi referensi peraturan akuntansi yang berlaku di semua negara, untuk mengurangi atau mempersempit perbedaan (regulasi akuntansi, kebiasaan bisnis, peraturan perpajakan, tradisi hukum, perbedaan mata uang dan kurs, dan faktor-faktor infiasi) antara prosedur akuntansi umum di berbagai negara. Penggunaan reciprocal accounts dalam bentuk restated bukan translated akan sangat membantu dalam menyusun prosedur akuntansi dan memberikan informasi yang berkaitan dengan perabahan mata uang (currency changes) dari anak perusahaan (foreign subsidiary) atau functional currency ke perusahaan induk (parent company) atau reporting currency, yang akan menghindarkan disparitas pada kesalahan pencatatan transaksi (transaction recording).

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[ABSTRAK
Transfer pricing bagi Indonesia merupakan tantangan besar untuk memaksimalkan penerimaan negara, karena tercatat oleh otoritas pajak Indonesia bahwa setiap tahunnya Indonesia dirugikan 1300 Trilliun Rupiah karena praktik transfer pricing ini. Bagi Jepang perhatian khusus diberikan untuk penanganan transfer pricing karena tumpuan penerimaan negara Jepang berada pada sektor perpajakan. Tantangan baru dalam hal transfer pricing adalah adanya praktik transfer pricing atas aspek intangible property yang ternyata banyak dilakukan oleh MNC yang saat ini rata-rata basis usahanya adalah intangible property. Penelitian ini ditujukan untuk mengetahui cara penindakan abuse of Transfer pricing dan cara penindakan praktek transfer pricing atas intangible property di Indonesia dan Jepang, serta untuk mengetahui apa sajakah yang menjadi kesulitan DJP Indonesia dan NTA Jepang dalam menangani praktik transfer pricing atas intangible property. Penelitian ini menggunakan metode penelitian hukum normatif, dan hasil dari penelitian ini menunjukkan bahwa penindakan transfer pricing di Indonesia berpedoman pada PER DJP Nomor PER-22/PJ/2013 dan SE DJP Nomor SE-50/PJ/2013, sedangkan Jepang berpedoman pada Special Measures Tax Law 1986 yang diikuti NTA Administrative Guidelines, dan Indonesia belum memiliki aturan khusus penindakan transfer pricing atas intelectual property, sedangkan Jepang telah memiliki referensi khusus untuk menindak transfer pricing atas intelectual property, serta diketahui bahwa kesulitan yang dihadapi DJP dan NTA dalam mengatasi transfer pricing atas intangible property sama yaitu kesulitan dalam

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ABSTRACT
Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. , Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ]

Abstrak :
Beberapa studi sebelumnya yang mengevaluasi efek FDI terhadap upah pekerja perusahaan lokal menunjukkan hasil yang beragam. Penelitian ini mengevaluasi dampak FDI yang dipresentasikan oleh wage spillovers MNC terhadap upah pekerja perusahaan manufaktur domestik di Indonesia. Kami menggunakan panel data mikro dari tahun 2007 sampai 2013 dan analisis data mengacu pada model empiris yang digunakan pada literatur dengan hipotesis key-industry. Kami juga mengevaluasi efek jangka panjang menggunakan delta method. Analisis menunjukkan bahwa keberadaan MNC memberikan efek positif terhadap upah pekerja di perusahaan domestik. Efek yang dihasilkan jangka panjang lebih rendah dibandingkan jangka pendek.

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Prior studies observing the impact of FDI on local wages showed inconsistent results. This study examines the impact of FDI presenting by MNCs wage spillovers on labour wages in local manufacture firms in Indonesia. We used micro panel data from 2007 to 2013 and the analysis utilizes empirical models used in the literature on the key-industry hypothesis. We also observed the long term effect using delta method. The analysis shows that the existance of MNCs give positive effect on labour wages in local firms. The effect inflicted on long term is lower than it is on short term.

Abstrak :
Klausula Baku tidak mengatur secara jelas mengenai akibat hukum beban yang ditanggung Konsumen atas perjanjian antara Pelaku Usaha dengan pihak lainnya. Indovision sebagai Pelaku Usaha melakukan perjanjian dengan Bank Mandiri mengenai beban biaya administrasi setiap bulan yang dibebankan kepada Konsumen. Putusan Badan Penyelesaian Sengketa melalui cara Arbitrase. Putusan tersebut memutuskan bahwa gugatan yang diajukan Konsumen tidak dapat diterima karena belum adanya kerugian yang timbul dan Klausula tersebut tidak dapat dibenarkan karena bertentangan dengan nilai-nilai keadilan dalam Hukum Perlindungan Konsumen. ......Standard clauses are not explicitly set on the legal expenses incurred due to the agreement between the Consumer Business Performer with other parties. Indovision as Executors Enterprises entered into an agreement with Bank Mandiri about administration costs each month that are charged to the Customer. Dispute Settlement Body arrived at a decision through arbitration. The verdict ruled that the lawsuit filed by Consumers cannot be accepted because of the absence of losses and the clause cannot be justified because it is against the values of justice in the Consumer Protection Law.

Abstrak :
Persaingan dalam industri penyiaran televisi di Indonesia memiliki sistem oligopolisitk yang menggambarkan dominasi beberapa pelaku pasar. Dalam hal ini, Grup MNC menjadi korporasi yang memiliki tingkat pangsa pemirsa dan pangsa iklan tertinggi dalam industri penyiaran televisi di Indonesia. Penelitian ini menganalisiss bagaimana Grup MNC berhasil mencapai tingkat pangsa pemirsa tertinggi di Indonesia. Penulis menganalisis dengan menggunakan model rantai nilai yang mencakup tahapan-tahapan yang terdiri dari content creation atau acquisition, packaging atau aggregating, scheduling, distribution platform atau conduit, dan user interface untuk menunjukkan efektivitas perumusan manajemen stratejik yang menghasilkan tingginya tingkat pangsa pemirsa. Tingginya tingkat pangsa pemirsa memberikan dampak pada pendapatan Grup MNC melalui pangsa iklan.

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The competition of Television Broadcasting Industry in Indonesia has an oligopoly system that illustrates the dominancy of several market participants. In this regard, the MNC Group has become the corporation that has the highest audience share and advertising share in the television broadcasting industry in Indonesia. This study analyzes how the MNC Group managed to reach the highest level of audience share in Indonesia. The author analyzes by using value chain model, consisted of content creation or acquisition, packaging or aggregating, scheduling, distribution platform or conduit, and user interface to show the effectiveness of strategic management formulation that results in a high level of audience share. The high level of audience share has an impact on MNC Group revenues through advertising share.

Abstrak :
Latar belakang penelitian ini adalah terjadinya konflik politik akibat penerapan UU No. 22 Tahun 2001 tentang Migas selama tahun 2003-2012. Konflik politik berlangsung dalam arena judicial review di Mahkamah Konstitusi tahun 2003 dan 2012, dan konflik politik di DPR dalam pembentukan Pansus BBM tahun 2008, serta perumusan APBN-P tahun 2012. Ada anggapan bahwa UU Migas sangat liberal, ditunggangi kepentingan asing dan bertentangan dengan UUD 1945, serta mengancam hajat hidup orang banyak. Oleh karena itu, rumusan masalah yang hendak diteliti adalah bagaimana karakter ideologis dari UU Migas dan pengaruhnya terhadap peran aktif negara dalam tata kelola migas? Bagaimana dinamika konflik tersebut berlangsung? Serta bagaimana konflik politik tersebut diselesaikan?.Metode penelitian yang digunakan adalah kualitatif dengan jenis penelitian studi kasus. Pengumpulan data melalui studi kepustakaan dan wawancara mendalam. Sedangkan teori yang digunakan adalah teori Ideologi Seliger , Liberalisme Ekonomi Hayek , Nasionalisme Ekonomi List , Konflik dan Konsensus Politik Rauf dan Cosser , serta teori MNC Gilpin. Kesimpulan penelitian menunjukkan karakter ideologis UU Migas yang liberal telah meminimalisasi peran negara untuk mengatur harga BBM, pengelolaan langsung usaha hulu dan hilir, pemberian kewenangan monopoli pada BUMN, serta membatasi ekspansi asing di hulu dan hilir migas. Hal tersebut memicu penolakan di MK dan DPR dengan justifikasi nasionalisme ekonomi untuk mengembalikan peranan negara dalam tata kelola migas. Justifikasi ideologis bersifat operatif, baik untuk kepentingan mengamankan akses terhadap sumber daya migas maupun akses terhadap posisi kekuasaan politik. Konflik berakhir dengan penyelesaian yang diterima semua pihak dan menjadi katup penyelamat bagi kepentingan bersama. Temuan penelitian menunjukkan adanya gelombang nasionalisme ekonomi yang diartikulasikan dengan mekanisme judicial review untuk menentang berbagai kebijakan yang liberal. Judicial review di MK menjadi arena konflik politik baru selain arena legislasi di DPR. Implikasi teoritis dari penelitian ini, teori liberalisme ekonomi Hayek cenderung kurang memadai untuk menjelaskan anomali adanya liberalisasi yang dipadukan dengan perencanaan pemerintah seperti kebijakan target lifting, subsidi dan cost recovery. Teori MNC Gilpin juga cenderung kurang memadai untuk menjelaskan terjadinya infesiensi MNC Migas dalam produksi migas dengan naiknya cost recovery. Sementara itu, teori ideologi Seliger relevan untuk menjelaskan terjadinya justifikasi ideologis operatif dalam relasi konflik. Begitu pula dengan teori konflik Rauf dan katup penyelamat Cosser relevan untuk menjelaskan masalah penelitian.Kata kunci :konflik migas, ideologi, liberalisme, nasionalisme, MNC dan katup penyelamat. ......The background of this dissertation is the political conflicts incited by the implementation of Act No. 22 of 2001 on Oil and Gas which occurred during 2003-12012. The conflicts took several forms during this time period: a judicial review in the constitutional court 2003 and 2012 , the formation process of a special assembly on oil and gas 2008 , and the formulation of the changes in government budget. These problems are mainly caused by the perception that the act is very liberal, benefits foreign interests, contradicts the Constitution, and endangers the wellbeing of many. Based on these facts, this dissertation aims to research three matters: 1 the ideological character of the act and its effect on the state's governance on oil and gas; 2 the dynamics of the conflict; and 3 the resolve of the conflict. The methodology of this research is qualitative and uses case studies, while the data is primarily collected through literary reviews and indepth interviews. Seliger's ideology theory, Hayek's economic liberalism theory, List's economic nationalism, Rauf and Cosser's conflict and consensus theory, as well as Gilpin's MNC theory are used in this dissertation. This research reveals that the ideological character of the Oil and Gas Act, which is liberal, minimizes the state's role in setting the price, managing the businesses, giving state-owned enterprise authority to monopolize, and limiting foreign expansion in the oil and gas sector. Due to these reasons, the Constitutional Court rejected the act by using economic nationalism as a justifying argument. The purpose is to secure the state's accessibility to oil and gas resources, as well as to secure political sovereignty. The conflict ended with a settlement that is accepted by all parties and became the rescue valve of mutual interests. The principal findings of this study reveal that a wave of economic nationalism was evident, and was articulated through judicial review, which opposes various liberal policies. Aside from legislation in the People's Representative Assembly, it became the new birthplace and arena of political conflicts. The theoretical implication of this study is that Hayek's economic liberalism theory is often irrelevant, mainly because of its inability to elaborate the anomalies regarding liberalization and the government's plan, such as lifting target, subsidies, and cost recovery. Gilpin's MNC theory proves to be irrelevant because it fails to explain the production inefficiency of oil and gas MNC in relations to the increase of cost recovery. Meanwhile, Seliger's ideology theory is relevant for it explains the occurrence of operative ideological justification in relations to conflict. This also applies Rauf and Cosser's conflict theory.Keywords: oil and gas conflict, liberalism, nationalism, multinational corporations, and safety valve.

Abstrak :
Tesis ini akan menganalisis renegosiasi kontrak karya PT Newmont Nusa Tenggara dengan Indonesia pada tahun 2014. Masalah yang diangkat di dalam penelitian ini adalah PT. NNT yang mengajukan keberatan dan protes melalui gugatan arbitrase terkait pelarangan ekspor mineral tembaga mentah atau ore, tetapi setelahnya menyetujui renegosiasi sebagai bentuk perdamaian dengan Pemerintah Indonesia. Alasan-alasan apa yang menjadi latar belakang keputusan PT. NNT untuk menyetujui renegosiasi menjadi pertanyaan dari penelitian ini. Pengumpulan data penelitian ini menggunakan metode studi pustaka dan dalam jaringan dengan menggunakan literatur dan sumber berita elektronik yang berkaitan erat dengan renegosiasi PT.NNT. Data tersebut akan dianalisis menggunakan konsep-konsep MNC (Sornarajah, Heryanto) dan kepentingan nasional (Burchill) untuk melihat bentrokan-bentrokan kepentingan di belakangnya. Dari penelitian ini, ditemukan bahwa PT. NNT menyetujui renegosiasi dengan Indonesia sebagai cara untuk tetap mempertahankan profit mereka di dalam pertambangan tembaga. ...... This thesis will analyze the contract renegotiation of PT Newmont Nusa Tenggara and Indonesia in 2014. The issue raised in this research is the action of PT. NNT who filed for a claim through an arbitration process related to a ban on exports of copper ore, but later agreed to renegotiate with the Government of Indonesia. The reasons behind this agreement is the question in this study. The data used in this study are literature, documents, and articles from the media related to the "clash" and renegotiation between PT. NNT and the Government of Indonesia. These data will be analyzed using the concepts of MNC's (Sornarajah Heryanto) and national interest (Burchill) to see the clashes of interests behind it. From this study, it was found that PT. NNT agreed to renegotiate with Indonesia as a means to maintain their profits in the copper mining.