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Abstrak :
The delineation of the Irish border radically reshaped political and social realities across the entire island. For those who lived in close quarters with the border partition was also an intimate occurrence, profoundly implicated in everyday lives. Otherwise mundane activities such as shopping, visiting family, or travelling to church were complicated by customs restrictions, security policies, and even questions of nationhood and identity. The border became an interface, not just of two jurisdictions, but also between the public, political space of state territory, and the private, familiar spaces of daily life. Political disunity was intertwined with a degree of unity of social life that persisted and in some ways even flourished across, if not always within, the boundaries of both states. On the border, the state was visible to an uncommon degree at the same point as its limitations were uniquely exposed. For those whose life-worlds continued to transcend the border, the power and hegemony of either of those states, and the social structures they conditioned, could only ever be incomplete. Border residents lived in circumstances that were burdened by inconvenience and imposition, but also endowed with certain choices. Influenced by microhistorical approaches, this book uses a series of discrete histories, of the Irish Boundary Commission, the Foyle Fisheries dispute, cockfighting tournaments regularly held on the border, smuggling, and local conflicts over cross-border roads, to explore how the border was experienced and incorporated into peoples lives; emerging, at times, as a powerfully revealing site of popular agency and action.

Abstrak :
This is a collection of essays produced to mark Roy Fosters retirement from the Carroll Professorship of Irish History at the University of Oxford and to celebrate his exceptional contribution to Irish history. Contributors reflect on his role as teacher, mentor, professional historian, and as student of Irish history himself. The essays engage with key themes in Roy Fosters work, in particular with the uncertainty of the future at any given historical juncture, a theme evident in his research on Parnell, Yeats, Randolph Churchill, Bowen, and, more recently, on the revolutionary generation. Essays range across the post-Union period and cover topics including the land question, constitutional politics, the radicalization of Irish society from 1914, outcomes of revolution, the development of independent Ireland, and the impact of the Northern Irish Troubles. The contributors include scholars whose work has influenced Fosters own research, leading Irish historians who have influenced and been influenced by Foster, and younger scholars who were supervised and/or mentored by Foster and whose work he greatly admires.

Abstrak :
ABSTRAK
Penghindaran pajak merupakan salah satu masalah pajak yang belum dapat diselesaikan secara tuntas sampai saat ini. Kasus penghindaran pajak yang dilakukan Apple di Irlandia menjadi salah satu kasus pajak terbesar yang terjadi di negara-negara Uni Eropa. Melalui kasus Apple, tesis ini ingin mencoba menjelaskan masalah penghindaran pajak yang dilakukan Apple di Irlandia. Selain itu, tesis ini juga ingin menjelaskan pandangan para ahli Irlandia terhadap kasus Apple. Tesis ini dibuat dengan menggunakan pendekatan studi kasus yang dibantu melalui mekanisme studi literatur maupun wawancara. Secara khusus, wawancara ditujukan kepada para ahli yang memahami bidang pengetahuan mengenai Irlandia. Dari hasil pembahasan di dalam tesis ini, analisa peneliti menyimpulkan bahwa kasus Apple merupakan kasus penghindaran pajak akibat bantuan ilegal yang diberikan pemerintah Irlandia kepada Apple. Komisi Uni Eropa yang menilai bahwa bantuan pemerintah Irlandia kepada Apple merupakan bantuan yang ilegal. Dari hasil analisa, peneliti juga menyimpulkan bahwa kasus Apple menyiratkan adanya nilai kepercayaan trust yang ingin dipertahankan pemerintah Irlandia kepada Apple. Peneliti juga menemukan bahwa adanya ketidakkonsistenan di dalam sistem pajak yang diberlakukan Uni Eropa kepada neagra-negara anggotanya. Ketidakkonsistenan ini yang menjadi penyebab timbulnya celah bagi wajib pajak untuk melakukan penghindaran pajak. Selain itu, peneliti juga menemukan bahwa Offshore Financial Center OFC dinilai sebagai wujud dari sebuah sistem keuangan yang turut berperan penting dalam membangun celah bagi wajib pajak untuk melakukan penghindaran pajak. Celah ini disebabkab karena berlakunya sistem pajak yang tidak adil akibat tarif pajak yang dinilai terlalu rendah dibandingkan tarif pajak yang berlaku secara umum. Dari peranan OFC ini, peneliti juga menyimpulkan bahwa Uni Eropa dan Irlandia perlu untuk melanjutkan kembali kerjasama internasional untuk membangun kembali ataupun merevisi perjanjian kerjasama internasional yang sudah ada yang dinilai belum optimal dalam mengatasi permasalahan penghindaran pajak.

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ABSTRACT
Tax avoidance was one of tax issues that has not been resolved completely. A case of tax avoidance by Apple in Ireland has become one of the largest tax cases occurred in EU countries. Through Apple 39 s case, this thesis wanted to try to explain the problem of tax avoidance by Apple in Ireland. In addition, this thesis also wanted to explain the insights of Irish experts on Apple 39 s case. This thesis was composed by using case study approach through mechanism of literature study and interview. In particular, the interview was directed to experts who understand the field of knowledges about Ireland. From the results of discussion in this thesis, the researchers 39 analysis concluded that Apple 39 s case was a case of tax avoidance due to illegal aid provided by the Irish government to Apple. The EU Commission considered the Irish government aid to Apple as an illegal aid. From the results of the analysis, the researchers also concluded that Apple 39 s case has implied the value of trust that the Irish government wanted to keep to Apple. The researcher also found an inconsistency in the tax system imposed by the EU to its member countries. This inconsistency was the cause of oportunity for taxpayers to avoid the tax. In addition, researchers also found that Offshore Financial Center OFC was considered as a form of financial system playing important role in building the oportunity for taxpayers to avoid the tax. This oportunity was caused by the unfair tax system due to considerably too low tax rate compared to the prevailing tax rate in general. From the role of this OFC, the researchers also concluded that EU and Ireland need to resume their international cooperation to rebuild or revise the existing international cooperation agreements that were not optimal in overcoming the problem of tax avoidance.

Abstrak :
Negara-negara dalam sistem dunia merupakan negara yang memiliki keragaman etnis didalamnya, atau dalam arti lain merupakan negara multi etnis. Proses pertumbuhan sosial dan modernisasi yang dilakukan banyak negara didasarkan pada asumsi bahwa perbedaan budaya dan etnis dalam suatu negara bangsa akan cenderung menghilang selain didukung dengan berkurangnya perhatian dari segi-segi ekonomi dan sosial serta kehidupan politik pada unsur etnis yang menjadi unit sistem dalam negara bangsa. Bagaimanapun dapat dijelaskan bahwa `kegagalan' pembangunan suatu negara tidak hanya disebabkan oleh kelemahan-kelemahan dibidang tehnik, finasial maupun dibidang ekonomi. Karena kegagalan tersebut dapat dihubungkandengan pengaruh kompleksitas budaya dan etnis dalam membangun suatu negara bangsa. Sebagai bagian dari suatu negara, berbagai ikatan kelompok masyarakat memiliki pengaruh yang kuat dalam setiap aspek kehidupan bernegara dimana ikatan-ikatan masyarakat tersebut memiliki kepentingan yang berbeda dan patut diperhitungkan dalam upaya menciptakan stabilitas kehidupan negara. Penelitian ini mencoba mengeksplorasi hambatan-hambatan yang muncul dengan adanya tuntutan ikatan masyarakat yang hidup di irlandia Utara terutama untuk mencapai stabilitas wilayah Irlandia Utara yang telah lama mengalami krisis berupa konflik komunal yang berkepanjangan sehingga menciptakan konflik teritorial. Penelitian ini dilakukan dengan mengumpulkan data-data empirik termasuk latar belakang sejarah lrlandia sendiri dalam literatur-literatur dan buku-buku walaupun muncul kendala berupa keterbatasan sumber. Hambatan utama yang menjadi inti permasalahan dalam penyelesaian krisis berkepanjangan di Irlandia Utara tersebut lebih difokuskan dalam permasalahan cara pandang dalam kehidupan bernegara yang demokralis, di mana perbedaan tersebut memiliki implikasi yang bersifat multi-dimensi mengingat adanya kecenderungan yang muncul dan menjadi hambatan tersendiri dalam penyelesaian krisis di Irlandia Utara. Selain itu penelitian ini bertujuan untuk melihat bagaimana pengaruh internal maupun eksternal di wilayah Irlandia Utara dapat mempengaruhi proses penyelesaian konflik di Irlandia Utara.