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Abstrak :
ABSTRAK
Skripsi ini membahas mengenai perubahan yang dialami negara Jepang setelah perubahan basis pajaknya menjadi territorial dengan menerapkan pengecualian pajak atas dividen yang diterima dari luar negeri serta analisis terhadap basis perpajakan Indonesia. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini menemukan bahwa Jepang menerapkan tax exemption dalam rangka mendorong repatriasi penghasilan dan peningkatan daya saing perusahaan multinasionalnya. Dampak yang muncul di Jepang di antaranya adalah pengaruhnya terhadap kegiatan investasi, kemudahan administrasi, dan juga peningkatan repatriasi. Di sisi lain, Indonesia yang pernah berencana menerapkan tax exemption dinilai lebih tepat tetap bertahan dengan sistem worldwide dengan sistem kredit pajak.

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ABSTRACT
This study focuses on changes happened in Japan after the implementation of tax exemption on foreign sourced dividends and also analyses the tax base in Indonesia. This research is qualitative descriptive interpretive. The data were collected by means of deep interview. The researcher found that the implementation of tax exemption in Japan leads to the increasing in amount of repatriation from Japanese multinationals rsquo and their subsidiaries. There are also the increasing in volume of investment activity, tax administration, and repatriation. As in Indonesia which happened to consider the implementation of tax exemption decide that it rsquo s better to keep the worldwide taxation and the tax credit.

Abstrak :
This book discusses affirmative action or positive discrimination, defined as measures awarding privileges to certain groups that have historically suffered discrimination or have been underrepresented in specific social sectors. The book?s underlying rationale is that one cannot place at the same starting point people who have been treated differently in the past because in this way one merely perpetuates a state of difference and, in turn, social gaps are exaggerated and social cohesion is endangered. Starting out with an introduction on the meaning and typology of affirmative action policies, the book goes on to emphasise the interaction of affirmative action with traditional values of liberal state, such as equality, meritocracy, democracy, justice, liberalism and socialism. It reveals the affirmative action goals from a legal and sociological point of view, examining the remedial, cultural, societal, pedagogical and economy purposes of such action. After applying an institutional narrative of the implementation of affirmative action worldwide, the book explains the jurisprudence on the issue through syntheses and antitheses of structural and material variables, such as the institutional recognition of the policies, the domains of their implementation and their beneficiaries. The book eventually makes an analytical impact assessment following the implementation of affirmative action plans and the judicial response, especially in relation to the conventional human rights doctrine, by establishing a liaison between affirmative action and social and group rights.. The book applies a multi-disciplinary and comparative methodology in order to assess the ethical standing of affirmative action policies, the public interests involved and their effectiveness towards actual equality. In the light of the above analysis, the monograph explains the arguments considering affirmative action as a theology for substantive equality and the arguments treating this policy as anathema for liberalism. A universal discussion currently at its peak.

Abstrak :
Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh customer relationship management terhadap kepuasan pelanggan DHL Worldwide Express. Selain itu, peneltian ini juga ingin menguji dan menjelaskan pengaruh dari kepuasan pelanggan DHL Worldwide Express terhadap loyalitasnya. Pengujian dilakukan terhadap dua segmen pelanggan, yaitu ad hoc dan regular. Pelanggan ad hoc adalah segmen pelanggan yang frekuensi pemakaian jasa terhadap DHL kurang dari 100 per tahunnya. Sebaliknya pelanggan reguler adalah segmen pelanggan yang menggunakan jasa DHL lebih dari 100 kali per tahunnya. Penelitian dilakukan terhadap 666 responden yang terdiri dari 327 sampel pelanggan ad hoc dan 341 sampel dari segmen pelanggan regular. Pemilihan sample dilakukan dengan menggunakan teknik proportionate stratified random sampling. Teknik analisis yang digunakan yang digunakan untuk menganalisis data adalah regresi linier sederhana. Dari analisis yang dilakukan ditemukan hasil bahwa penerapan strategi customer relationship management pada segmen pelanggan ad hoc ternyata berpengaruh sangat kecil terhadap kepuasan, bahkan hubungannya ternyata bersifat tidak nyata. Namun, sebaliknya, pada segmen pelanggan reguler, penerapan strategi customer relationship management menunjukkan kontribusi yang kuat terhadap kepuasan. Selanjutnya dari hasil pengujian hubungan kepuasan terhadap loyalitas peianggan pada dua segmen ad hoc dan reguler menunjukkan hubungan yang positif dan nyata, namun kontribusinya sangat kecil.

Abstrak :
Pertumbuhan penerbitan Green Bond tidak diiringi dengan berkurangnya emisi karbon sebagaimanamestinya menjadi salah satu fungsi diterbitkannya Green Bond. Pertumbuhan Green Bond menjadi isyarat minat investor terhadap intrumen yang memiliki manfaat terhadap finansial dan lingkungan. Untuk dapat memenuhi ekpektasi investor tersebut maka perusahaan perlu menjaga kinerjanya baik. Penelitian ini menggunakan metode Regresi Data Panel dan Regresi Linear Berganda untuk melihat pengaruh beberapa faktor finansial terhadap kinerja perusahaan yang menerbitkan Green Bond. Hasil penelitian menunjukkan bahwa variable Equity Multiplier, Total Asset Turnover dan Profit Margin memiliki pengaruh yang signifikan terhadap kinerja perusahaan yang diproksikan pada variable ROE. Hasil penelitian juga menunjukan perusahaan yang menerbitkan Green Bond memiliki kecenderungan dalam memanfaatkan operasional bisnisnya sebagai sumber meningkatnya kinerja perusahaan. ......As should be one of the purposes of the issuance of Green Bonds, the expansion in the issuance of Green Bonds is not accompanied by a decrease in carbon emissions. Investor interest in financial and environmental instruments is evidenced by the emergence of green bonds. The business must continue to operate well in order to satisfy investor expectations. This study examines the impact of several financial parameters on the success of businesses that issue green bonds using panel data regression and multiple linear regression techniques. The findings demonstrated that the factors Equity Multiplier, Total Asset Turnover, and Profit Margin significantly impacted the company's performance as measured by the ROE variable. The findings also demonstrate that issuers of Green Bonds frequently use their business activities as a means of boosting their performance.

Abstrak :
Skripsi ini membahas mengenai implikasi sistem pemajakan territorial bagi Wajib Pajak Orang Pribadi di Indonesia. Penelitian ini bertujuan untuk menganalisis implikasi diterapkannya sistem pemajakan territorial terhadap Wajib Pajak orang pribadi, khususnya Wajib Pajak orang pribadi dalam negeri, yang dilatar belakangi oleh adanya wacana pemerintah untuk menerapkan sistem pemajakan territorial bagi Wajib Pajak Orang Pribadi. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif yang menggunakan metode wawancara mendalam dalam mengumpulkan data yang diperlukan. Hasil penelitian menunjukkan bahwa dengan kondisi ekonomi Indonesia saat ini, penerapan sistem pemajakan territorial khusus bagi Wajib Pajak orang pribadi dalam negeri yang berstatus sebagai ekspatriat merupakan langkah tepat dibandingkan dengan perubahan sistem pemajakan menjadi territorial secara menyeluruh. Penerapan sistem pemajakan territorial bagi Wajib Pajak orang pribadi dalam negeri ekspatriat akan berimplikasi pada menurunnya beban perpajakan ekspatriat di Indonesia karena pajak penghasilan hanya dikenakan atas penghasilan yang diterima/diperoleh ekspatriat yang bersumber dari Indonesia, sehingga dapat menarik minat ekspatriat untuk datang dan bekerja di Indonesia dan berdampak pada peningkatan kualitas sumber daya manusia lokal. ......This undergraduate thesis discusses the implications of the territorial taxation system for individual taxpayers in Indonesia. This study aims to analyze the implications of the territorial taxation system on individual taxpayers, specifically domestic individual taxpayers (resident), which is triggered by the vision of government discourse to implement the territorial taxation system for individual taxpayers. This research is a descriptive study which use qualitative methods and conducted by in-depth interviews to collect the required data. The results showed that with the current condition of Indonesia, the application of a special territorial taxation system for domestic individual taxpayers who are expatriatesor so called expatriate regime is the right step compared to the change in the taxation system to territorial freedom. The application of the territorial taxation system for expatriate domestic personal taxpayers will have implications for the increase in expatriate taxation costs in Indonesia because taxes can be used only to get what is needed, so that expatriates can be visited and used in Indonesia and improve the quality of local human resources.

Abstrak :
Standar WiMAX, dengan kelebihannya mampu menyalurkan data kecepatan tinggi (sampai 75 Mbps) dengan jarak jangkau sampai 50 km, dan mampu mengatasi konsidi Non Line Of Sight (NLOS), sangat potensial diimplementasikan di Indonesia yang rnasih memiliki kesenjangan infrastruktur telekomunikasi. WiMAX dapat difungsikan untuk mendukung percepatan pembangunan infrastruktur akses, menutup kelemahan WiFi, atau sebagai solusi altematif bahckhaul komunikasi selular. Kelebihan lain standar WiMAX adalah kemampuan interoperability, yang pada implementasinya diharapkan mampu menyebabkan terjadinya kompetisi penyediaan perangkat sehingga bisa menurunkan tingkat harga. Melalui pembahasan beberapa kelebihan di atas, pada tesis ini dianalisa implikasi ekonomis (economic analysis) dari implementasi WiMAX, khususnya terhadap perencanaan investasi dan penurunan tarif layanan kepada pelanggan. Pembahasan didekati dengan beberapa asumsi perencanaan teknis yang sesuai dan prediksi penetrasi pasar berdasarkan kondisi geografi dan demografi. Kemudian dilakukan analisa terhadap kelayakan investasi dan pengaruhnya terhadap cost base jaringan, serta beberapa simulasi terhadap prediksi penurunan harga perangkat. Dari hasil analisa dan simulasi disimpulkan kondisi optimum secara ekonomis dan pengaruh penurunan harga perangkat terhadap penurunan tingkat harga layanan kepada pengguna. WiMAX standard, with its advantages in delivering high speed data (up to 75 Mbps), covering with radius up to 50 km, and ability of handling Non Line Of Sight (NLOS) conditions, has big opportunity to deploy on the country with vast infrastructure gap like Indonesia. WiMAX can be used to support the acceleration of access infrastructure development, complementing the WiFi disadvantages in term of distance, QoS and Security manner, or as an alternative backhaul for cellular communication. Other benefit of WiMAX is the ability of interoperability, that can be expected to accelerate the competition of equipment supply and reduce the price level. With all the benefits above, this tesis analyzes economic implication (economic analysis) for the further WiMAX implementation, especially on investment plan and service tariff for end users. In perspective of several plan parameter assumptions accordingly and penetration prediction base on geographic and demographics profile, it will analyze the investment visibility and the influence to network cost base. It will be simulated also influence of the decreasing equipment price prediction. From the result of analysis and simulation, it will conclude the optimum condition as economic perspectives and the impact of equipment price decrease to end users price level. ;WiMAX standard, with its advantages in delivering high speed data (up to 75 Mbps), covering with radius up to 50 km, and ability of handling Non Line Of Sight (NLOS) conditions, has big opportunity to deploy on the country with vast infrastructure gap like Indonesia. WiMAX can be used to support the acceleration of access infrastructure development, complementing the WiFi disadvantages in term of distance, QoS and Security manner, or as an alternative backhaul for cellular communication. Other benefit of WiMAX is the ability of interoperability, that can be expected to accelerate the competition of equipment supply and reduce the price level. With all the benefits above, this tesis analyzes economic implication (economic analysis) for the further WiMAX implementation, especially on investment plan and service tariff for end users. In perspective of several plan parameter assumptions accordingly and penetration prediction base on geographic and demographics profile, it will analyze the investment visibility and the influence to network cost base. It will be simulated also influence of the decreasing equipment price prediction. From the result of analysis and simulation, it will conclude the optimum condition as economic perspectives and the impact of equipment price decrease to end users price level. ;WiMAX standard, with its advantages in delivering high speed data (up to 75 Mbps), covering with radius up to 50 km, and ability of handling Non Line Of Sight (NLOS) conditions, has big opportunity to deploy on the country with vast infrastructure gap like Indonesia. WiMAX can be used to support the acceleration of access infrastructure development, complementing the WiFi disadvantages in term of distance, QoS and Security manner, or as an alternative backhaul for cellular communication. Other benefit of WiMAX is the ability of interoperability, that can be expected to accelerate the competition of equipment supply and reduce the price level. With all the benefits above, this tesis analyzes economic implication (economic analysis) for the further WiMAX implementation, especially on investment plan and service tariff for end users. In perspective of several plan parameter assumptions accordingly and penetration prediction base on geographic and demographics profile, it will analyze the investment visibility and the influence to network cost base. It will be simulated also influence of the decreasing equipment price prediction. From the result of analysis and simulation, it will conclude the optimum condition as economic perspectives and the impact of equipment price decrease to end users price level.

Abstrak :
Internet Protocol Television merupakan sistem transmisi televisi digital menggunakan protocol internet (IP) yang melewati infrastruktur jaringan IP dengan pita lebar sehingga IPTV dapat terintegrasi dengan layanan internet serta dapat membagi koneksi dengan sesama pengguna. IPTV bisa berwujud siaran televisi biasa atau berupa database program acara dan film yang dapat diakses dan dipilih sendiri oleh penonton. Seperti teknologi lain yang berbasiskan IP, kendali IPTV pun berada di tangan penonton sehingga membuat siaran menjadi lebih bersifat personal dan interaktif. Teknologi IPTV membutuhkan sistem koneksi internet yang baik, cepat, dan ekonomis agar dapat mempergunakan fasilitas ini dengan nyaman. Ada banyak konsep yang dapat mendukung aplikasi layanan IPTV di Indonesia. Salah satunya adalah Worldwide Interoperability for Microwave Access (WiMAX), yang merupakan teknologi broadband nirkabel yang memiliki kecepatan akses tinggi dan jangkauan yang luas. Palapa Ring juga sangat mendukung untuk layanan aplikasi IPTV karena kemampuannya yang dapat mengantarkan data hingga Terabit per detik.

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Internet Protocol Television is a transmission system of digital television that use protocol internet (IP) to pass the IP network with broadband access so that IPTV can be integrated with internet and also can be connected with the other user. IPTV can be a programme of common television or can be a database of programme and films that can be accessed and chosed by the customer. As the other technology that based on IPTV, the control of IPTV is on the hand of customer. This makes watching television more interactive and personal. IPTV technology needs a good, fast and economic internet connection system. There are many concepts that can support the realization of IPTV in Indonesia. One of them is Worldwide Interoperability for Microwave Access (WiMAX). It is a wireless broadband technology that has a high access rate dan wide coverage. Palapa Ring can also support the IPTV because its ability to transfer data up to Terabit per second.