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Abstrak :
Skripsi ini merupakan sebuah studi pada PT X mengenai pemotongan pajak penghasilan (PPh) atas penghasilan yang diterima atau diperoleh dari persewaan floating crane. Skripsi ini mengangkat tiga permasalahan yaitu pemotongan PPh atas penghasilan yang diterima atau diperoleh PT X dari persewaan floating crane, compliance cost dari pemotongan PPh tersebut, dan kendala yang dihadapi PT X dalam pemotongan tersebut. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dan teknik pengumpulan data melalui studi lapangan dan studi kepustakaan. Hasil penelitian menunjukan bahwa terdapat dua model penyewaan floating crane pada PT X yang salah satunya mengakibatkan ketidakpastian dalam pemotongan PPh sehingga compliance cost yang timbul akan menjadi berbeda pula. Kebijakan pajak penghasilan yang berlaku sudah tidak relevan dengan keadaan usaha pelayaran pada masa kini. ......This thesis discusses the withholding of income tax on income from floating crane rent. This thesis is raising three issues, which are the withholding income tax process in PT X, the compliance cost that PT X has to bear, and the difficulties arise from the process of withhold.The method used in this study is qualitative descriptive. The collection of data are through field studies and literature studies. The results showed that there are two models of floating crane rent in PT. X which caused the different tax treatment. The different tax treatment leads to different compliance cost. The prevailing income tax policy/regulations are not relevant with the term of shipping bussiness. Therefore, the income tax policy/regulations should be revised accordingly.

Abstrak :
Peraturan Otoritas Jasa Keuangan nomor 2 tahun 2014 mengatur penerapan Tatakelola Perusahaan yang Baik/Good Corporate Governance (GCG) secara mandatory bagi Perusahaan Perasuransian. Dalam penerapan GCG, terdapat asas transparansi dan akuntabilitas yang berkaitan erat dengan pelaporan keuangan. Pengendalian internal menjadi upaya yang dilakukan perusahaan untuk mencapai kedua asas tersebut. Sistem ICoFR (Internal Control over Financial Reporting) adalah bagian dari sistem pengendalian internal yang dirancang khusus untuk memberikan keyakinan memadai bahwa laporan keuangan telah disusun secara andal, tepat waktu, dan sesuai dengan aturan yang berlaku. Model Three Lines of Defence mendukung efektivitas pelaksanaan ICoFR tersebut dengan membagi tugas dan tanggungjawab secara jelas dalam tiga lapisan. PT X merupakan perusahaan asuransi yang telah menerapkan sistem ICoFR sejak tahun 2014 sehingga masih memerlukan pengembangan serta perbaikan. Laporan magang ini menganalisis kesenjangan antara praktik dan teori penerapan sistem ICoFR di PT X serta memberikan saran atas kesenjangan-kesenjangan yang ada sebagai bahan pertimbangan dalam proses pengembangan dan perbaikan sistem ICoFR di PT X. ......Regulation of Financial Services Authority no. 2 in 2014 set up the implementation of Good Corporate Governance (GCG) for Insurance Company as mandatory. In application of GCG, transparency and accountability are principles which are closely related to financial reporting. Internal control become an attempt of the company to achieve both those principles. ICoFR (Internal Control over Financial Reporting) is a part of the internal control system is specially designed to provide reasonable assurance that the financial statements have been prepared in a reliable, timely, and in accordance with the applicable rules. Three Lines of Defences Model supports the effective implementation of the ICoFR by dividing tasks and responsibility into three layers clearly. PT X is an insurance company that has implemented the ICoFR system since 2014 so it still requires the development and improvement. This internship report analyzes the gap between practice and theories ICoFR system implementation at PT X as well as providing the advice on gaps as material consideration in process of development and improvement of the ICoFR system in PT X.

Abstrak :
PT. X adalah sebuah perusahaan industri manufaktur yang bergerak dalam bidang pembuatan kemasan industri dengan sistem proses berdasarkan pesanan (job order), dimana desain produk ditentukan oleh konsumen eksternal (external customers). Produk yang dihasilkan terbagi atas 2 jenis, Kemas Bentuk (Fine Flexible Packaging) yaitu kemasan jadi yang masih dalam bentuk gulungan atau rol untuk diproses lanjut oleh konsumen yang bersangkutan dan Pengemasan (Packaging) yaitu kemasan jadi yang telah berbentuk kantong (bag). Kualitas memiliki peranan penting dalam proses produksi, karena berhubungan dengan fungsi produk yang dihasilkan dan kepuasan konsumen yang memakainya. Proses merupakan integrasi sekuensial dari orang (manusia), material, metode dan mesin atau peralatan, dalam suatu lingkungan yang bekerja sama guna menghasilkan nilai tambah output (produk), dan berkualitas yang selanjutnya diserahkan kepada konsumen agar memenuhi kebutuhan dan ekspektasi dari konsumen itu. Proses juga merupakan sekumpulan kondisi yang berbeda-beda, akan menghasilkan unit produk yang berbeda pula, yang tentunya akan menimbulkan adanya variasi atau keragaman pada produk yang dihasilkan sehingga perlu dilakukan pencegahan melalui pengendalian proses. Suatu proses dikatakan beroperasi dalam pengendalian statistikal apabila variasi-variasi yang timbul hanya bersumber dari variasi penyebab umum. Metode pengendalian proses secara statistik merupakan salah satu pendekatan agar proses berada dalam pengendalian secara statistikal melalui catatan data yang secara terus-menerus dikumpulkan dan dianalisis agar menghasilkan informasi yang dapat digunakan dalam mengendalikan dan meningkatkan proses sehingga proses itu memiliki kemampuan untuk memenuhi spesitikasi output yang diinginkan konsumen. Kemampuan ini disebut dengan kapabilitas proses. Analisa kapabilitas proses dan mesin merupakan salah satu analisa kualitas proses, yaitu untuk menentukan kapabilitas proses dan merupakan suatu cara untuk mengetahui dan mengukur kemampuan proses dan mesin dengan membandingkannya terhadap toleransi yang ditentukan oleh spesifikasi. Analisa kapabilitas proses dilakukan pada proses pelapisan (laminasi) pada mesin extrution laminating. Dari hasil pengumpulan dan pengolahan data yang dilakukan memperlihatkan bahwa hampir seluruh data tidak berada dalam kendali secara statistik, kecuali proses untuk jenis laminasi ukuran 351.1 kerataan (berat) gramatur dan kerataan ketebalan (thickness). Demikian juga hasil perhitungan dan analisa terhadap kapabilitas proses, memperlihatkan bahwa hampir seluruh proses tidak mampu untuk menghasilkan unit produk yang memenuhi batas toleransi spesifikasi yang ditetapkan, kecuali proses untuk jenis laminasi ukuran 351.1 kerataan gramatur. Dari kondisi tersebut maka perlu dilakukan pengecekan dan bahkan perbaikan terhadap proses agar dicapai proses terkendali secara statistik dan mampu manghasilkan output (produk) yang memenuhi batas spesikasi yang ditentukan sebelumnya.

Abstrak :
Latar belakang: Toluen masih banyak digunakan oleh industri sebagai bahan pelarut dan bahan mentah, walaupun telah diketahui dapat berdampak negatif terhadap kesehatan tenaga kerja. Dampak ini dapat diperkecil dengan melakukan pemantauan lingkungan kerja terpajan toluen dan kesehatan tenaga kerjanya secara teratur. Penelitian ini bertujuan untuk mengetahui pengaruh pajanan toluen dan faktor-faktor risiko lain terhadap kadar asam hipurat urin tenaga kerja suatu pabrik sepeda motor di Jakarta. Metode: Penelitian ini menggunakan pendekatan disain eksperimental kuasi, menjaring data melalui wawancara terstruktur , pemeriksaan fisik dan pemeriksaan sampel urin sebanyak 3 kali [sebelum (pagi hari 1) dan sesudah (sore hari I dan II) terpajan toluen] terhadap 78 subyek penelitian (terpajan langsung dan tidak langsung) yang terdiri dari 42 subyek penelitian di unit pengecatan baja dan 36 subyek penelitian di unit pengecatan plastik Parameter yang dipakai pada penelitian ini adalah kadar asam hipurat/kreatinin urin (AH). Kadar uap toluen di lingkungan kerja dianalisis dengan cara kromalografi gas dan kadar asam hipurat urin dianalisis dengan cara high performance liquid chromatography. Hasil: Kadar uap toluen di unit pengecatan berkisar antara 0,6882-3,4429 bds dan AH seluruh subyek penelitian berkisar antara 0,0006-0,6356 gig. Terdapat peningkatan AH yang bermakna secara slatistik di antara ketiga pemeriksaan urin (p within < 0,05). Faktor risiko yang berpengaruh pada perbedaan rerata AH adalah tempat kerja (p between = 0,051) dan minum alkohol (p between = 0,006). Rerala AH di unit pengecatan plastik lebih tinggi dari pada di unit pengecatan baja. AH kelompok peminum alkohol lebih rendah dibanding dengan kelompok tidak minum alkohol. Dengan membandingkan pads rerata AH sebelum terpajan toluen, rerata AH sesudah terpajan toluen hari II lebih tinggi dibanding hari I (p 0,000). Kesimpulan: Walaupun terdapat peningkatan AH pada hari I dan II sesudah terpajan toluen, akan tetapi kadar uap toluen dan AH di unit pengecatan masih dibawah nilai ambang batas yang diperkenankan (NAB toluen = 50 bds dan BEI toluen = 2,5 gram asam hipurat/gram kreatinin win).

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The influence of Toluene Exposure and other Risk Factors Fowards the Level of Hippuric Acid in Urine of Workers in Painting Unit of the Factory PT. X Background: Toluene as a solvent and raw material, still being used in many industries, although has been recognized of having negative impact towards workers' health. Both exposure area and the workers' health could be prevented from this harmful effect by monitoring regularly. The aim of this study is to search the influence of toluene exposure and other risk factors in the workplace environment towards the level of hippuric acid in urine, at a motorcycle factory in Jakarta. Methods: This study was using a quasi-experimental design. Data were collected by interview, physical examination, and three times of urine examination (before [l' day of week] and after [1' and 2nd days of week] toluene exposure) of 78 subjects (direct and indirect exposure) consisting of 42 subjects in steel painting unit and 36 subjects in plastic painting unit. The parameter used in this study is hippuric acid level in urine that had corrected by creatinine urine (HA). Using gas chromatography method for examination of toluene vapor and high performance liquid chromatography method for examination of hippuric acid in urine were carried out this study. Results: Toluene vapor level in painting units were at range 0,6882-3,4429 ppm and HA of all responders were at range 0,0006-0,6356 gig. There had statistically significant increasing of the HA among 3-laboratory of urine analysis (p within < 0.05). Risk factors that influenced the different means of HA were workplaces (p between = 0.051) and drink alcohol (p between = 0.006). The means of HA in plastic painting unit were higher than in steel painting unit. The drinkers had lower HA compare with nondrinkers. Compared with HA before exposure, the means of HA after toluene exposure on god day were higher than 1# day (p = 0.000). Conclusions: Even though it was noted an increasing of HA at 1' and 2°d days after toluene exposure, however the toluene vapor level and HA in workplace were still below the permissible threshold limit values (TLV toluene = 50 ppm and BEI toluene = 2,5 gram hippuric acid/gram creatinine urin).

Abstrak :
Payment Current Income Tax Installment For Stock Market Company (Research at PT X Tbk Retail Industry)The attraction of the investment in Indonesia not only being existed as directly by establishing The Company of Foreign Capital Investment or Permanent Establishment, but also by investing in a stock market. Since the booming of stock market in 1988, the company that listed in a stock market becoming larger. As well as tax regulation on activity in the stock exchange also becoming more differ. One of the payment obligation tax that generally done by the tax payer include stock market tax payer is the payment of the current tax obligation or the installment of income tax, section 25. The main problem is how to fulfill the tax obligation in the current year at the company that listed in the stock market, and also how it suppose being executed the payment of current tax obligation that fit for the company in a stock market. The goal of this research is to give the explanation about the execution of tax payment system in current year for the company that listed in a stock market and the explanation' of the calculation system itself. The method of the research that being used is library research and field research, that is to analyst tax payer?s data and to do the interview with the important side. The country needs continually income to cover the continually outcome, one of them is accepted from tax income. As the smooth factor of estate income from the tax itself, many country need the system of current payment, that consist of withholding tax system and estimated tax payment system. Estimated tax payment system needs the estimation of the tax that will be debt in current year, that can be based on last income, yearly income, planned income for a year, or estimated income for a year. The way of tax income payment in a current year matches with the regulation of rules No. 7 year 1983 about income tax as well as being changed with rules No.17 year 2000 that is part of estimated tax payment system, can be specify in 2 rules, in the section 25 paragraph 1, that is generally done for the tax payer, and in the section 25 paragraph 7, that is specifically done for the special tax payer that already being arranged. The system of calculation in section 25 for the tax payer that listed in the stock market in the income regulation itself uses the rules of section 25 paragraph 1 that is generally used. Based on the research, the fulfillment of income tax obligation section 25, for the tax payer that listed in the stock exchange is better uses the rules in section 25 paragraph 7 like the one that usable for the tax payer using this rules (the example of bank tax payer), because the market listed tax payer has the same of specification with bank tax payer. Bank tax payer is obligated to use the rule of section 25 paragraph 7 by using three month finance report because they have the obligation to give the three month finance report to the bank of Indonesia, so that the obligation of income tax payment section 25 uses three month report as a basic character in order to get closer to the reality. The market listed tax payer has the same with bank tax payer, that is, they also being obligated to give the finance report continually to all stock executor, the Board Of Capital Market Supervisor and Jakarta Stock Exchange Company, so that it will be better to get close to the reality of the obligation income tax section 25 paragraph 7. This condition can be done by changing the rules, the regulation and execution rules or by emphasizing the definition of "other tax payers" like the one that being explained in section 25 paragraph 7 itself.

Abstrak :
Tesis ini membahas mengenai keberhasilan proses pemutusan hubungan kerja yang dilakukan oleh PT. X dengan adanya pemberian hak tambahan dalam rangka menghindari perselisihan. Pembahasan ini timbul karena maraknya praktik pemutusan hubungan kerja yang berlangsung di Indonesia. Beberapa perusahaan melakukan pemutusan hubungan kerja dengan beragam alasan, banyak yang disebabkan oleh kerugian yang sudah dialami perusahaan lebih dari 2 tahun, dan ada pula yang menerapkan pemutusan hubungan kerja yang dimaksudkan untuk mencegah kerugian pada perusahaan. Dalam melaksanakan pemutusan hubungan kerja, terdapat hal-hal yang harus diperhatikan seperti penyebab dilakukannya pemutusan hubungan kerja, proses pengakhiran hubungan kerja, serta pemenuhan hak ketika terjadi pemutusan hubungan kerja. Sebagaimana yang terjadi pada PT. X sendiri, pemutusan hubungan kerja terjadi untuk mencegah terjadinya kerugian yang berkepanjangan. Dasar hukum mengenai pemutusan hubungan kerja ini bisa dilihat pada Peraturan Pemerintah No. 35 Tahun 2021 tentang Perjanjian Kerja Waktu Tertentu, Alih Daya, Waktu Kerja dan Waktu Istirahat, dan Pemutusan Hubungan Kerja. Selain sudah diatur oleh Pemerintah, seharusnya pengaturan mengenai pemutusan hubungan kerja juga sudah diatur di dalam peraturan perusahaan. Saat pemutusan hubungan kerja terjadi di suatu perusahaan, tentunya hal tersebut menjadi keputusan yang sulit bagi suatu perusahaan karena selain melakukan pengakhiran hubungan kerja, perusahaan perlu memastikan prosesnya berjalan sesuai dengan peraturan dan menghindari terjadinya perselisihan pemutusan hubungan kerja. Dengan adanya hak tambahan yang diberikan kepada pekerja, diharapkan hal tersebut dapat membantu proses pemutusan hubungan kerja berjalan lebih baik tanpa adanya perselisihan. ......This thesis discusses the success of the termination process carried out by PT. X with the provision of additional rights in order to avoid disputes. This discussion arose because of the widespread practice of termination of employment that took place in Indonesia. Several companies have terminated employment for a variety of reasons, many of which were caused by losses the company had experienced for more than 2 years, and some implemented terminations intended to prevent losses to the company. In carrying out termination of employment, there are things that must be considered such as the causes of termination of employment, the process of terminating employment, and the fulfillment of rights when termination of employment occurs. As happened to PT. X himself, termination of employment occurs to prevent prolonged losses. The legal basis for termination of employment can be seen in Government Regulation No. 35 of 2021 concerning Work Agreements for Specific Time, Outsourcing, Working Time and Rest Time, and Termination of Employment. Apart from being regulated by the Government, arrangements regarding termination of employment should also be regulated in company regulations. When termination of employment occurs in a company, of course this is a difficult decision for a company because in addition to terminating employment, the company needs to ensure that the process goes according to regulations and avoid disputes over termination of employment. With the additional rights given to workers, it is hoped that this can help the process of terminating employment go better without any disputes.