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"Perusahaan multinasional (MNE) menjalankan perusahaan lebih kompleks dibandingkan perusahaan domestik, maka penting penerapan strategi yang dapat mengefisienkan kegiatan perusahaan sehingga dapat membentuk keunggulan bersaing yang berkelanjutan. Supply chain orientation (SCO) merupakan startegi yang dibangun dari pengelolaan aset tangible dan intangible perusahaan.Penelitian ini bertujuan meneliti variabel yang membangun konsep model SCO dan bagaimana hasil penerapan kinerja SCO. Enam variabel yang membangun konsep SCO adalah customer orientation, competitor orientation, supplier orientation, value chain coordination, logistic orientation, dan operations orientation. Selanjutnya penerapan SCO dievaluasi berdasarkan perspektif balanced scorecard, yang terdiri dari perspektif customer performance, financial performance, internal process performance, innovation &learning performance.Metode penelitian yang digunakan adalah kualitatif, peneliti menggunakan metode non probability sampling dengan teknik purposive, yaitu para manajer di gerai-gerai perusahaan XYZ, salah satu MNE di Indonesia yang bergerak di bidang restoran cepat saji yang merupakan perusahaan terbesar di dunia.Hasil penelitian ini membuktikan bahwa konsep model SCO dibangun atas lima konstruk, yaitu customer orientation, supplier orientation, value chain coordination, logistic orientation, dan operations orientation. Nilai paling signifikan adalah customer orientation dan supplier orientation. sedangkan dari sisi hasil kinerja balanced scorecard terbukti dipengaruhi oleh SCO, variabel financial performance dan innovation &learning performance yang paling signifikan dipengaruhi oleh SCO.

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Multinational Enterprise (MNE) has more complicated operational activities compare to domestic enterprise, therefore MNE is advised to be more efficient in order to create competitive advantage sustainably. Supply chain orientation (SCO) is one of the method which is built based on companys tangible and intangible assets to achieve that goal.

The research will discover any variables that formed SCO model and how it is implemented. Six variables that formed SCO model are customer orientation, competitor orientation, supplier orientation, value chain coordination, logistic orientation and operations orientation. Furthermore, its implementations will be evaluated in several perspective based on balance scorecard which consists of customer performance, financial performance, internal process performance, innovation and learning performance.

Qualitative methods and non-probability sampling are used as its purpose to get most suitable sample. The sample or respondents are in managerial level at XYZ companys outlets which is known as the largest fast-food restaurant chains in the world.

The results of this study has proven that the concept of the SCO model is formed by five variables which is called as customer orientation and supplier orientation as the most significant variables and along with value chain coordination, logistical orientation, and operations orientation. Meanwhile, balance scorecard performance is proven to be influence by SCO especially on financial performance and innovation & learning performance that become most significant among others."

"Perusahaan multinasional (MNE) menjalankan perusahaan lebih kompleks dibandingkan perusahaan domestik, maka penting penerapan strategi yang dapat mengefisienkan kegiatan perusahaan sehingga dapat membentuk keunggulan bersaing yang berkelanjutan. Supply chain orientation (SCO) merupakan startegi yang dibangun dari pengelolaan aset tangible dan intangible perusahaan. Penelitian ini bertujuan meneliti variabel yang membangun konsep model SCO dan bagaimana hasil penerapan kinerja SCO. Enam variabel yang membangun konsep SCO adalah customer orientation, competitor orientation, supplier orientation, value chain coordination, logistic orientation, dan operations orientation. Selanjutnya penerapan SCO dievaluasi berdasarkan perspektif balanced scorecard, yang terdiri dari perspektif customer performance, financial performance, internal process performance, innovation &learning performance. Metode penelitian yang digunakan adalah kualitatif, peneliti menggunakan metode non probability sampling dengan teknik purposive, yaitu para manajer di gerai-gerai perusahaan XYZ, salah satu MNE di Indonesia yang bergerak di bidang restoran cepat saji yang merupakan perusahaan terbesar di dunia. Hasil penelitian ini membuktikan bahwa konsep model SCO dibangun atas lima konstruk, yaitu customer orientation, supplier orientation, value chain coordination, logistic orientation, dan operations orientation. Nilai paling signifikan adalah customer orientation dan supplier orientation. sedangkan dari sisi hasil kinerja balanced scorecard terbukti dipengaruhi oleh SCO, variabel financial performance dan innovation &learning performance yang paling signifikan dipengaruhi oleh SCO.

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Multinational Enterprise (MNE) has more complicated operational activities compare to domestic enterprise, therefore MNE is advised to be more efficient in order to create competitive advantage sustainably. Supply chain orientation (SCO) is one of the method which is built based on company’s tangible and intangible assets to achieve that goal. The research will discover any variables that formed SCO model and how it is implemented. Six variables that formed SCO model are customer orientation, competitor orientation, supplier orientation, value chain coordination, logistic orientation and operations orientation. Furthermore, its implementations will be evaluated in several perspective based on balance scorecard which consists of customer performance, financial performance, internal process performance, innovation and learning performance. Qualitative methods and non-probability sampling are used as its purpose to get most suitable sample. The sample or respondents are in managerial level at XYZ company’s outlets which is known as the largest fast-food restaurant chains in the world. The results of this study has proven that the concept of the SCO model is formed by five variables which is called as customer orientation and supplier orientation as the most significant variables and along with value chain coordination, logistical orientation, and operations orientation. Meanwhile, balance scorecard performance is proven to be influence by SCO especially on financial performance and innovation & learning performance that become most significant among others."

"Kelompok Perusahaan Multinasional (MNE) merupakan badan usaha yang terdiri dari perusahaan-perusahaan yang didirikan di berbagai negara melalui jalur PMA. Pendirian tersebut memberi efek sampingan bagi Kelompok Perusahaan Multinasional tumbuh menjadi organisasi yang kompleks dengan ratusan atau ribuan anak perusahaan, di bawah pengendalian suatu induk perusahaan. Kompleksnya bentuk organisasi Kelompok Perusahaan Multinasional salah satunya mengakibatkan, ketika anggota kelompok perusahaan melakukan perbuatan melawan hukum (PMH), induk perusahaan akan terlindung oleh lapisan-lapisan anak perusahaan dan prinsip separate legal entity. Hal tersebut menyebabkan digunakannya Doktrin Entitas Ekonomi Tunggal (EET) yang memperlakukan Kelompok Perusahaan Multinasional sebagai satu kesatuan ekonomi, untuk mengenakan pertanggungjawaban PMH terhadap induk perusahaan. Menggunakan studi literatur, peneliti bertujuan untuk mendapatkan gambaran mengenai peran Doktrin EET yang digunakan untuk menyeret induk perusahaan agar turut bertanggung jawab dalam PMH yang dilakukan oleh anak perusahaannya, dalam persoalan penentuan hukum yang berlaku dan pengaruhnya terhadap status personal badan hukum dalam Kelompok Perusahaan Multinasional. Kesimpulannya adalah, Doktrin EET berfungsi sebagai Titik Pertalian Lebih Lanjut (TPL) Tambahan terhadap induk perusahaan, karena merupakan faktor tambahan terhadap titik taut locus delicti commissi, yang dalam konteks Hukum Perdata Internasional merupakan Titik Pertalian Sekunder dalam PMH. Oleh karena Doktrin EET menerapkan kompetensi relatif pengadilan terhadap induk perusahaan Kelompok Perusahaan Multinasional yang berada di luar yurisdiksinya, berdasarkan prinsip domisili (teritorialitas). Namun demikian, meskipun berdasarkan Doktrin EET diperlakukan sebagai entitas ekonomi tunggal, Kelompok Perusahaan Multinasional tetap merupakan badan usaha yang terdiri dari badan hukum-badan hukum mandiri dengan status personalnya sendiri-sendiri.

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Multinational Enterprise Group (MNE) is a business entity consisting of many companies which established in various countries through its foreign investment. This attempt has a side effect for the Multinational Enterprise Group to expand considerably into a complex organization with hundreds or thousands of subsidiaries, under the control of a parent company. As the result of the complexity of the organization therefore when members of a MNE commited an act of tort, the parent company will be protected by layers of subsidiaries and the principle of a separate legal entity. This has led to the exertion of the Doctrine of the Single Economic Entity (SEE) to treat MNE as an economic entity to impose the tort liability on the parent company.

Using literature study, researcher aim to get an overview of the role or influnce of the SEE Doctrine which has been used to drag the parent company to take responsibility on the behalf of its subsidiaries act of tort, to the applicable of the law and on the personal status of the legal entities of the Multinational Enterprise Group.

The conclusion is that the SEE Doctrine performs as an Additional Further Linking Point (AFL) to the parent company, due to additional factor to the locus delicti commissi link point as Secondary Linking Point in the purview of the Private International Law. The SEE Doctrine applies the relative competence of the court to the parent company of a Multinational Enterprise Group which seated outside its jurisdiction based on the principle of territoriality. Although Multinational Enterprise Group is treated as a single economic entity based on the SEE Doctrine perspective, it remains as a business entity consisting of independent legal entities with their own personal status."

"Tulisan ini menganalisis bagaimana perlakuan ketentuan perpajakan yang ada saat ini terhadap perusahaan digital asing yang beroperasi tanpa kehadiran fisik di Indonesia dan bagaimana pilar satu amount A menjawab isu perpajakan internasional terhadap kegiatan usaha perusahaan digital. Tulisan ini disusun dengan menggunakan metode peneliitian doktrinal. Hak pemajakan perusahaan digital asing sebagai subjek pajak luar negeri ditentukan berdasarkan kehadiran fisik yang diatur melalui konsep Bentuk Usaha Tetap (BUT). Perkembangan ekonomi digital memungkinkan perusahaan digital dapat beroperasi tanpa adanya kehadiran fisik di Negara pasar, akibatnya Negara pasar tidak berhak untuk mengenakan pajak atas laba yang dihasilkan perusahaan digital. Situasi ini menyebabkan beberapa Negara di Eropa mengenakan pajak layanan digital secara sepihak terhadap laba bisnis perusahaan digital yang dihasilkan dari negaranya. Aksi sepihak ini mengakibatkan ketegangan dagang antar negara. Celah aturan BUT memicu praktik penghindaran pajak secara yang berpotensi menggerus basis pajak. OECD/G20 menyusun dan mengimplementasikan suatu rencana aksi melalui inclusive framework BEPS, dimana rencana aksi satu dimaksudkan untuk mengatasi tantangan perpajakan sehubungan dengan digitalisasi melalui solusi dua pilar. Pilar pertama bagian amount A yang membahas tentang alokasi pembagian hak pemajakan. 140 negara yang telah tergabung dalam inclusive framework BEPS telah menghasilkan draft kesepakatan multilateral convention (MLC) untuk menerapkan amount A. Grup Perusahaan Multinasional (MNE) yang tercakup dalam MLC berdasarkan aturan ambang batas peredaran usaha dan profitabilitas tertentu. Aturan nexus menggunakan ambang batas pendapatan tertentu yang dihasilkan dari negara pasar berdasarkan kategori tertentu. Laba yang dialokasikan kepada negara pasar sebesar 25% dari sisa laba yang dihitung melalui suatu mekanisme. Eliminasi pajak berganda diatur agar grup MNE tidak terbebani dengan pajak yang dikenakan atas objek yang sama lebih dari satu kali. Mekanisme yang diatur dalam MLC diharapkan mampu menjawab tantangan perpajakan akibat perkembangan ekonomi digital.

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This paper analyzes how the current tax provisions treat foreign digital companies operating without physical presence in Indonesia and how the pillar one amount A answers the issue of international taxation of digital companies' business activities. This paper is prepared by using the doctrinal research method. The taxation rights of foreign digital companies as foreign tax subjects are determined based on physical presence regulated through the concept of Permanent Establishment (PE). The development of the digital economy allows digital companies to operate without a physical presence in the market country, as a result, the market country is not entitled to tax the profits generated by digital companies. This situation has led some countries in Europe to unilaterally impose digital service taxes on the business profits of digital companies generated from their countries. This unilateral action resulted in trade tensions between countries. The loophole in the PE rule triggers tax avoidance practices that have the potential to erode the tax base. The OECD/G20 developed and implemented an action plan through the inclusive framework of BEPS, where action plan one is intended to address tax challenges related to digitalization through a two-pillar solution. The first pillar is Part A, which addresses the allocation of taxing rights. The 140 countries that have joined the inclusive framework of BEPS have produced a draft multilateral convention (MLC) agreement to implement amount A. Multinational Enterprise (MNE) groups covered by the MLC are based on certain business turnover and profitability threshold rules. The nexus rules use certain thresholds of revenue generated from the market country based on certain categories. The profit allocated to the market country is 25% of the remaining profit calculated through a mechanism. Double taxation elimination is regulated so that MNE groups are not burdened with taxes imposed on the same object more than once. The mechanism stipulated in the MLC is expected to be able to answer the taxation challenges due to the development of the digital economy."