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Abstrak :
Tesis ini membahas tinjauan perpajakan PPh dan PPN serta melakukan analisis jika terdapat peluang tax saving.Metode penelitian ini merupakan studi kasus deskriptif aplikatif. Hasil penelitian menunjukkan terdapat pemborosan kelebihan pembayaran pajak PPh Badan berdasarkan data koreksi fiskal dan hasil ekualisasi PPN ada kemungkinan risiko dikenakan sanksi 2% dari DPP PPN Keluaran terkait adanya book-tax gap. Dalam merencanakan tax saving harus jeli apakah mengubah biaya menjadi tunjangan karyawan lebih menguntungkan perusahaan. Hasil penelitan menyarankan ekualisasi PPN secara rutin dan mengubah metode pencatatan akuntansi atas pengakuan pendapatan, terkait kesamaan waktu dengan penerbitan Faktur Pajak dan terkait Faktur Pajak atas Nilai Lain. ......This research discusses a review of corporate income tax and value added tax (VAT) as well as analysis of tax saving opportunity. The method of this research is descriptive analysis according to the study case application. The results show that there is overpayment corporate income tax. In addition, the result of VAT equalization shows that there is a risk of 2% penalty from tax base VAT out regarding book-tax-gap on the other hand. In managing tax saving the company should be aware regarding cost and benefit of changing the employee allowances. This research concludes that company should do VAT equalization regularly and change the accounting treatment for revenue recognition related with tax invoice issuance and other value.

Abstrak :
Laporan ini membahas mengenai pemberian tunjangan pajak bagi eskpatriat ITR Global yang bekerja di Indonesia. Tunjangan pajak ini timbul akibat adanya perbedaan tarif dan perlakukan perpajakan di negara asal eskpatriat dengan di Indonesia. Hasil analisis menunjukkan bahwa terdapat komponen penghasilan atas pekerjaan yang belum diperhitungkan dalam perhitungan hypothetical tax pada awal tahun pajak. Hal tersebut dapat meningkatkan selisih pajak yang perlu dibayar jika pada akhir tahun pajak terutang lebih besar dari hypothetical tax. Selain itu, pemberian tunjangan dalam bentuk tax equalization akan lebih menguntungkan bagi ekspatriat karena seluruh beban pajak yang lebih tinggi dari pajak dalam negeri asal akan ditunjang oleh perusahaan. ...... This report explains the tax allowance given for ITR Global expatriates who work in Indonesia. This allowances arise due to the differences in tariffs and tax treatment in expatriates' country of origin and in Indonesia. The results of the analysis show that there is an employment income component which has not been taken into account in the calculation of the hypothetical tax at the beginning of the fiscal year. This treatment can increase the tax difference that would be paid if the actual tax payable at the end of the fiscal year is higher than the calculated hypothetical tax. In addition, the provision of allowance in the form of tax equalization will be more advantageous for expatriates, since higher tax burdens caused by higher tax rate in Indonesia compared to the tax rate of origin country will be paid by the company.

Abstrak :
Laporan magang ini bertujuan membahas evaluasi prosedur audit yang dilakukan oleh KAP ASA atas akun Utang Pajak PPh 21 PT ARB. Proses audit yang dievaluasi merupakan proses audit yang dilakukan atas audit laporan keuangan PT ARB untuk periode yang berakhir pada Maret 20X1. Prosedur audit atas akun Utang PPh 21 yang dilakukan oleh KAP ASA mencakup prosedur vouching dan tracing. Prosedur vouching mencakup dokumen seperti Surat Pemberitahuan (SPT), Bukti Penerimaan Elektronik (BPE), Bukti Penerimaan Negara (BPN), dan dokumen lainnya. Prosedur tracing mencakup tie-up procedure dan equalization procedure. Secara keseluruhan, prosedur audit atas akun Utang PPh 21 yang dilakukan oleh KAP ASA telah sesuai dengan International Standard on Auditing (ISA), peraturan perundangan-undangan di bidang perpajakan, dan juga Steven Collings (2011). ......This internship report aims to discuss the evaluation of substantive audit procedures carried out by KAP ASA on ARB Entity’s Income Tax Art 21 Payable. The audit process that is evaluated is an audit process carried out on the audit of ARB Entity’s 20X1 financial statement. The audit procedures for Income Tax Art 21 Payable carried out by KAP ASA includes vouching and tracing procedures. Vouching procedures are conducted for some supporting documents, such as Surat Pemberitahuan (SPT), Bukti Penerimaan Elektronik (BPE), Bukti Penerimaan Negara (BPN), and other documents. Tracing procedures include tie-up and equalization procedure. Overall, the audit procedures carried out by KAP ASA were in accordance with the International Standard on Auditing (ISA), laws and regulations in the field of taxation, as well as Steven Collings (2011).

Abstrak :
A 2014 report from Digital Marketing Philippines stated that the number of web applications with visual content as their main product has increased significantly. Image processing technology has also undergone significant growth. One example of this is optical character recognition (OCR), which can convert the text on an image to plain text. However, a problem occurs when the image has low contrast and low exposure, which potentially results in information being hidden in the image. To address this problem, histogram equalization is used to enhance the image’s contrast so the hidden information can be shown. Similar to X-ray scanning used in the medical field, histogram equalization processes scanned images that have low brightness and low contrast. In this study, histogram equalization was successfully implemented using OCR preprocessing. The test was done with a dataset that contains dark background images with low light text; the successful outcome resulted in the ability to show 74.95% of the information hidden in the image.

Abstrak :
Tesis ini membahas mengenai skema aggressive tax planning dalam melakukan penghindaran pajak yang dilakukan oleh salah satu perusahaan multinasional terkenal, yaitu kasus sengketa pajak Google yang saat ini sedang ramai diperbincangkan di berbagai negara, termasuk Indonesia. Melihat fenomena tersebut, tesis ini mencoba untuk menganalisis langkah yang apa yang tepat dilakukan oleh pemerintah Indonesia untuk memajaki Google guna mendapatkan penerimaan negara secara optimal. Analisis dilakukan melalui pendekatan Perjanjian Penghindaran Pajak Berganda (P3B), BEPS Action Plan 1 sebagai langkah selanjutnya dalam menangani tantangan pajak ekonomi digital yang disajikan berdasarkan perkembangannya, dan perbandingan negara lain yang terlebih dulu mengeluarkan kebijakan untuk memajaki Google. Metode penelitian adalah kualitatif dengan metode pengumpulan data berupa studi literatur dan studi lapangan dengan melakukan wawancara mendalam dengan key informant yang memiliki pemahaman mengenai pokok permasalahan penelitian ini. Hasil penelitian menunjukkan bahwa diperlukan kebijakan pengenaan pajak baru untuk mengatasi penghindaran pajak yang dilakukan oleh Google yang berada di luar lingkup pajak penghasilan, seperti Diverted Profits Tax di Inggris dan Australia dan Equalization Levy. ......This thesis discusses the aggressive tax planning scheme in tax avoidance by a renowned multinational company, Google tax dispute case which is currently a discussion subject in various countries including Indonesia. In view of such phenomenon, this thesis attempts to analyze the appropriate steps to be undertaken by the Indonesian government to tax Google to obtain optimal state revenue. The analysis is conducted through the approach of Tax Treaty, BEPS Action Plan 1 is the next step in handling the digital economic tax challenges presented based on its development, and the comparison of other countries that have established policies to tax Google. The research method is qualitative with data collection method in the form of literature study and field study by conducting in-depth interviews with a key informant with understanding on the subject matter of this research. Research results indicate that new tax policies are required to overcome tax avoidance conducted by Google that is outside the scope of income tax, such as Diverted Profits Tax (DPT) in the UK and Australia and Equalization Levy in India.

Abstrak :
Achieving College Dreams tells the story of a remarkable partnership between a public research university and charter district to create an exemplar early college high school for low-income and first-generation college youth-launched to make good on the American ideal of providing excellence with equity in secondary education. California College Preparatory Academy is the result of the more than 10-year collaboration between the University of California, Berkeley and Aspire Public Schools. Reflecting a diversity of voices from students to superintendents, this book charts the journey from the decision to open a school to the second class of high school graduates, all of whom were accepted into four-year colleges. It captures struggle, improvement, and possibility as it takes readers inside the workings of the partnership, the development of the school, and spillover of effects across district and university. Confronting the challenge of interweaving rigor and support, the authors explore such critical ingredients as teacher-student advisories; school transition; the home-school divide; a supportive college-preparatory culture; teaching with depth, relational power, and equity; forging an academic identity; and scaling up. At a time of sharply unequal schools and glaring disparities in college readiness, this book uniquely extends the knowledge base about how to better prepare underserved students for college eligibility and success. The book also serves as a clarion call for universities to step up to the plate and partner with districts in achieving transformative secondary school reform benefitting all students.

Abstrak :
Skripsi ini mengkaji perbandingan antara dua metode kompresi video terkini, AV1 dan Versatile Video Coding (VVC), serta pengaruh tiga jenis filter - Bilateral, Histogram Equalization, dan Laplacian - dalam konteks deteksi jumlah kendaraan pada video lalu lintas. Tujuan utama adalah untuk menentukan metode kompresi mana dan dengan penggunaan filter atau tidak yang paling efektif dalam meningkatkan akurasi dan efisiensi deteksi objek. Penelitian ini menggunakan video lalu lintas jalanan, yang dikompresi menggunakan metode AV1 dan VVC, dan kemudian diterapkan filter sebagai modul preprocessing. Parameter yang diukur meliputi waktu encoding, peak signal-to-noise ratio (SNR), bit rate, Bjontegaard Metric dan Rata-rata Confidence score dalam deteksi objek. Hasil penelitian ini diharapkan memberikan wawasan baru tentang pengaruh metode kompresi video dan teknik filtering terhadap kinerja aplikasi deteksi objek dalam video lalu lintas, serta memberikan rekomendasi untuk aplikasi serupa di masa depan. ......This thesis examines the comparison between two recent video compression methods, AV1 and Versatile Video Coding (VVC), and the impact of three types of filters - Bilateral, Histogram Equalization, and Laplacian - in the context of vehicle count detection in traffic videos. The primary objective is to determine which is the most effective compression method and whether to use of filters or not in improving the accuracy and efficiency of object detection. This study uses traffic road videos, which are compressed using the AV1 and VVC methods, and then filters are applied as preprocessing modules. The measured parameters include Encoding Time, peak signal-to-noise ratio (SNR), bit rate, Bjontegaard Metric, and Average Confidence score in object detection. The results of this study are expected to provide new insights into the impact of video compression methods and filtering techniques on the performance of object detection applications in traffic videos, as well as to provide recommendations for similar applications in the future.

Abstrak :
Penelitian ini bertujuan untuk mengetahui pengaruh mandatory spending pemerintah yang terdiri dari kewajiban penyediaan anggaran pendidikan sebesar 20 persen dari APBN-D, penyediaan dana perimbangan berupa Dana Alokasi Umum (DAU), Dana Bagi Hasil (DBH) dan Dana Alokasi Khusus (DAK), penyediaan anggaran kesehatan sebesar 5 persen dari APBN dan 10 persen dari APBD, dan penyediaan Dana Otonomi Khusus untuk provinsi Aceh, Papua dan Papua Barat terhadap Indeks Pembangunan Manusia (IPM) di Indonesia. Penelitian ini menggunakan analisis data panel melalui perhitungan Random Effect Model (REM) dengan memasukkan unsur time lag atau jeda waktu. Berdasarkan hasil analisis regresi, diketahui bahwa anggaran pendidikan belum memiliki pengaruh terhadap IPM Indonesia, selanjutnya pada komponen dana perimbangan yang terdiri dari Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) memiliki pengaruh positif, sementara Dana Bagi Hasil (DBH) belum memiliki pengaruh terhadap IPM Indonesia. Untuk anggaran kesehatan, anggaran melalui belanja pemerintah pusat memiliki pengaruh positif, sementara anggaran daerah belum memiliki pengaruh terhadap IPM Indonesia. Sementara itu Dana Otonomi Khusus (DOK) belum memiliki pengaruh terhadap IPM Indonesia. ......The objectives of the study is to determine the effect of government mandatory spending which consists of the obligation to provide education budget by 20 percent of APBN-D, providing equalization funds in the form of the Dana Alokasi Umum (DAU), Dana Bagi Hasil (DBH), and Dana Alokasi Khusus (DAK), provision on health budget by 5 percent of APBN and 10 percent of APBD, then the provision of Dana Otonomi Khusus (DOK) for Aceh, Papua and West Papua on Indonesia?s Human Development Index ( HDI ). This study uses panel data analysis through the calculation of Random Effects Model (REM) by incorporating the elements of time lag.Based on regression analysis results, it is known that the education budget has not had an influence on Indonesia's HDI, then the component of balance funds consisting of the Dana Alokasi Umum (DAU) and Dana Alokasi Khusus (DAK) has a positive impact, while Dana Bagi Hasil (DBH) do not yet have impact on Indonesia?s HDI. For the health budget, the budget through central government spending has a positive effect, while local government budgets have not had an influence on Indonesia's HDI. Meanwhile Dana Otonomi Khusus (DOK) has not had an influence on Indonesia's HDI.