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Abstrak :
Legal aspects of non-wage payments for local government officials and employees in Indonesia; cases in Solok, Gorontalo Province, Pekanbaru, and Jembrana

Abstrak :
Banyaknya perusahaan yang menyediakan program kesejahteraan karyawan dalam konteks penelitian ini fringe benefits umumnya sebagai investasi pada karyawannya. Perusahaan memiliki kebijakan dalam menentukan bentuk dan jenis dari peneyediaan fringe benefits, sehingga variasi yang diciptakan membuat pemerintah Indonesia untuk mengambil langkah dalam mengatur pemajakannya. Penelitian ini membahas mengenai pemajakan atas fringe benefits di Indonesia yang diatur dalam Undang-Undang atas Pajak Penghasilan sebagai pengecualian Objek Pajak, dengan mengambil lesson learn dari Australia yang memiliki kebijakan terpisah dari Pajak Penghasilan disebut dengan Fringe Benefits Tax. Metode penelitian dilakukan dengan pendekatan kualitatif dan teknis analisis data kualitatif. Hasil dari penelitian ini menunjukkan bahwa lesson learn yang dapat diambil dari kebijakan pajak di Australia adalah menciptakan metode valuasi secara sederhana sesuai dengan setiap jenis fringe benefits yang diberikan dengan mempertimbangkan faktor kondisi sosiologis Wajib Pajak di Indonesia dan mitigasi resiko. Langkah yang dapat diambil oleh pemerintah untuk mengatur pemajakan atas fringe benefits di Indonesia adalah dengan membuat sistem pembukuan secara individu yang terintegrasi melalui sistem pemerintahan seperti myGov di Australia dengan memasukan metode valuasi yang telah diciptakan sesuai dengan kondisi di Indonesia. ......The number of companies that provide employee welfare programs in the context of this research, fringe benefits, are generally as investments in their employees. The company has a policy in determining the form and type of providing fringe benefits, so that the variations created have prompted the Indonesian government to take steps to regulate taxation. This research discusses the taxation of fringe benefits in Indonesia which is regulated in the Income Tax Law as an exception for tax objects, by taking lessons learned from Australia which has a separate policy from income tax called Fringe Benefits Tax. The methodology used in this research is a qualitative approach with qualitative data analysis techniques. The results of this research shows that lessons learned that can be taken from tax policy in Australia are to create a simple valuation method according to each type of fringe benefits provided by considering the sociological conditions of taxpayers in Indonesia and risk mitigation. Steps that the government can take to regulate the taxation of fringe benefits in Indonesia is to create an integrated individual bookkeeping system through a government system such as myGov in Australia by incorporating a valuation method that has been created according to conditions in Indonesia.

Abstrak :
When it comes to creating an executive compensation program, it can be hard to provide the company's leaders with the incentive they need to continue doing their best, without becoming too extravagant. This book gives readers the techniques and understanding they need to design a rewards strategy that will motivate performers while benefiting the entire organisation. Taking a careful look at the complicated state of executive rewards, this no-nonsense, practical guide provides readers with a complete methodology for motivating management to accomplish critical business goals. Instead of a 'one-size-fits-all' approach, the book uses case studies and examples to illustrate what factors should be considered - including corporate environment, key stakeholders, people and business strategy, and organizational capabilities - when designing a program that will benefit both their company, and the people who fuel its success.

Abstrak :
Tujuan studi ini adalah meneliti kepuasan kerja karyawan PT SAI Indonesia, cabang Jakarta. PT SAI Indonesia merupakan bagian dari Martha Tilaar Group. Instrumen survei yang digunakan adalah Job Satisfaction Survey (Spector, 1997). Analisis data menggunakan statistik deskriptif, analisis regresi berganda dan uji perbedaan rerata. Berdasaran hasil penelitian diketahui bahwa kategori skor rerata tingkat kepuasan secara umum adalah memuaskan. Delapan dimensi kepuasan kerja adalah memuaskan, sementara dimensi tunjangan tidak memuaskan. Hasil analisis regresi berganda menunjukkan bahwa empat dimensi kepuasan kerja, yakni dimensi promosi, penghargaan, rekan kerja, dan pekerjaan, memiliki pengaruh signifikan untuk memprediksi kepuasan kerja secara umum. Lima dimensi lainnya tidak berpengaruh secara signifikan. Hasil uji perbedaan rerata menunjukkan perbedaan signifikan tingkat kepuasan kerja berdasarkan faktor usia, posisi jabatan, dan status perkawinan terhadap beberapa dimensi kepuasan kerja. ...... The goal of this study was to investigate employee job satisfaction at PT SAI Indonesia, Jakarta. PT SAI Indonesia is part of Martha Tillaar Group. The instrument of survey was Job Satisfaction Survey (Spector, 1997). Analysis of data used descriptive statistic, regression analysis and test of mean difference. Based on the result of this study suggests that mean score of general job satisfaction was satisfied. The eight facets were satisfied and contingent benefits was not satisfied. The result of regression analysis showed that the four facets, namely promotion, contingent rewards, coworkers, and nature of work have significant effect to predict on overall employee job satisfaction. The five other facets were not significant. The result of mean score of difference showed significant differences in job satisfaction between age, job level, and marriage status of some facets of job satisfaction.