THE EXTERNAL TRANSACTION COST OF TAX COMPLIANCE ON INSTITUTIONAL CHANGE OF TAX REGULATION

Tax regulation reformation become a part of institutional change in tax system, designed to increase tax compliance of taxpayers. The changing of tax regulation makes some new cost of the implementation of new tax system. Furthermore, it would increase transaction cost in tax compliance. This research aims to analyze the external transaction cost of the changing of tax system in Indonesia from official tax system to self assessment tax system. Qualitative approach is used to analyze the external transaction cost in the implementation of a new tax system. This study explores the external cost that is incurred by the taxpayers due to the change of the tax regulation. The result will be important to the evaluation of new regulation implementation In Indonesia

Administrative Management Capacity in Out-of-School Time Organizations: An Exploratory Study

Based on interviews with sixteen high-quality out-of-school time (OST) program providers, identifies the managerial and administrative needs of OST nonprofits such as financial and human resources management and information technology. Suggests solutions

Tracking Chart 2004 Fifth & Pacific, Indonesia 10023389C

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.FLA_2004_Fifth_Pacific_TC_Indonesia_10023389C.pdf: 13 downloads, before Oct. 1, 2020

Tracking Chart 2005 Fifth & Pacific, India 05003284D

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.FLA_2005_Fifth_Pacific_TC_India_05003284D.pdf: 8 downloads, before Oct. 1, 2020

Tracking Chart 2006 Nike, Indonesia 070033364E

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.FLA_2006_Nike_TC_Indonesia_070033364E.pdf: 28 downloads, before Oct. 1, 2020

Tracking Chart 2006 Nike, Pakistan 360257357E

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.FLA_2006_Nike_TC_Pakistan_360257357E.pdf: 42 downloads, before Oct. 1, 2020

Tracking Chart 2004 Nike, Indonesia 07003322C

This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide. Special emphasis is placed on labor rights, working conditions, labor market changes, and union organizing.FLA_2004_Nike_TC_Indonesia_07003322C.pdf: 25 downloads, before Oct. 1, 2020

Governance of Offshore IT Outsourcing at Shell Global Functions IT-BAM Development and Application of a Governance Framework to Improve Outsourcing Relationships

The lack of effective IT governance is widely recognized as a key inhibitor to successful global IT outsourcing relationships. In this study we present the development and application of a governance framework to improve outsourcing relationships. The approach used to developing an IT governance framework includes a meta model and a customization process to fit the framework to the target organization. The IT governance framework consists of four different elements (1) organisational structures, (2) joint processes between in- and outsourcer, (3) responsibilities that link roles to processes and (4) a diverse set of control indicators to measure the success of the relationship. The IT governance framework is put in practice in Shell GFIT BAM, a part of Shell that concluded to have a lack of management control over at least one of their outsourcing relationships. In a workshop the governance framework was used to perform a gap analysis between the current and desired governance. Several gaps were identified in the way roles and responsibilities are assigned and joint processes are set-up. Moreover, this workshop also showed the usefulness and usability of the IT governance framework in structuring, providing input and managing stakeholders in the discussions around IT governance