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Abstrak :
Pelatihan berperan dalam mempersiapkan SDM kepada suatu ketrampilan atau keahlian yang diperlukan untuk kelancaran pekerjaannya. Dilihat dari fungsi pelatihan dapat memberikan dampak berupa peningkatan produktifitas dan kualitas serta penghematan dalam biaya dan waktu. Pelaksanaan program pelatihan dapat dikatakan sebagai suatu investasi dalam bidang SDM. Untuk mengetahui tingkat efisiensi (efektifitas dan biaya) dari suatu program pelatihan bagi organisasi salah satunya adalah dengan menghitung berapa besar tingkat pengembalian investasi yang dihasilkan dari penyelenggaraan pelatihan dan berapa lama perkiraan waktu pengembalian. Hasil perhitungan itu kemudian akan menjadi dasar bagi sebuah organisasi untuk mengambil kebijakan di masa yang akan datang. Penelitian ini dilakukan pada perusahaan yang bergerak di bidang jasa keuangan yaitu PT Bursa Efek Jakarta. Cara mengumpulkan data penelitian ini yaitu melalui riset lapangan dengan cara wawancara terstruktur dan tidak terstruktur, review dokumentasi dan riset kepustakaan. Data yang dikumpulkan tersebut digunakan untuk menganalisa dan menghitung tingkat pengembalian investasi dan jangka waktu pengembalian pelatihan tersebut. Hasil penelitian menunjukan bahwa tingkat pengembalian investasi pelatihan yang diselenggarakan pada tahun 1996 sebesar 34,63 °/° dan jangka waktu pengembalian 3 tahun. Besarnya tingkat pengembalian investasi dan lama pengembalian tersebut menunjukan pelatihan tersebut berdampak bagi finansial BEJ. Dimana nilai kapitalisasi pasar meningkat demikian pula halnya dengan perolehan profit.

Abstrak :
An Overview on The Returning of Payment Excess of Value Added Tax Arranged in Article 17C Law Number 16 The Year 2000 About Ordinary Implementation and Ethic of TaxationNowadays, the effort to increase tax acceptance is an urgent one. It is caused either by the uncertainty of oil and gas acceptance or the difficulty and the risk to get foreign loan. The tendency triggers the government to dig out and to maximize the acceptance from tax sector. One of them is done by the completion of regulation in the field of taxation while keeping in mind with the principles of fairness, Law assurance, legality and simplicity. The implementation of tax reform 2000 still undergoes many handicaps emerging both from the government. Who doesn't often have coordination in preparing the implementation regulation and lazy obliged taxpayers to implement or make use of taxation rules, which have been established smie they are often in a disadvantageous position. The handicap also takes place in the implementation of article 17C about Ordinary Implementation and Ethic of Taxation especially in the completion process of restitution of value added tax since in one side the government is willing to give a quick service in the restitution process but in the implementation regulation which have been released. The goal of this thesis writing is to know factors which affect the effectives of policy in giving the facility of returning the excess preliminary of value added tax as set in article 17C about Ordinary Implementation and Ethic of Taxation and further to analyze factors in order to be able to overcome the emerging problems. The research method done in this thesis writing is analytical descriptive method with data collecting technique is library research and field research through serious interview by using interview guideline to related persons and questionnaire distribution to 42 obedient obliged taxpayers which are listed in tax service offices in the area of Kanwil DJP Jakarta Khusus. From the discussion result we've got a conclusion that the handicap of the effectiveness of policy in giving the facility of returning the excess preliminary of valve added tax as established in article 17 C about Ordinary Provision and Taxation Procedure is primarily caused by the requirement or the criteria of obedient established is too heavy and the taxation section is too high if fiscal correction in post audit is found. To implement the facility policy of tax access preliminary returning well, the requirement or criteria in establishing obedient obliged taxpayers should be reoverwied and so should the regulation of administration section impalement in the form of 100% rise as established in article 17 C paragraph 5 about General Provision and Taxation Procedure. Bibliography = 40 references, 8 regulations, 4 scientific works 1 seminar papers (1971 - 2004)