Evaluasi Atas Perlakuan Perpajakan Terhadap Transaksi Transfer Pricing Pada Perusahaan Multinasional Di Indonesia

Transfer pricing is a term for a pricing mechanism that is not fair on the transaction supply of goods or delivery of services by those who have a special relationship (related parties). Transfer pricing is usually done multinationals companies. With such unfairly practices, resulting in the potential loss of tax that should be accepted, that manipulative activity is often associated with loss of state. In fact, the case of transfer pricing is actually not the first time it happened. It has long been the haunt of cases, even in the realm of taxation is not only the country, but also other countries in the world. Based on data from Organization for Economic Cooperation and Development (OECD), 60% of total world trade in transfer pricing practice indicated. To manage this, the Directorate-General (DG) Tax Ministry of Finance is now updating the draft regulations focus on the Pricing. This draft as part of a strategic policy at 2013, that improved their capacity to cope with any issues abaout Transfer Pricing

Pengaruh Anggaran Dan Pengendalian Terhadap Efektivitas Kinerja Satuan Kerja Perangkat Daerah (Skpd) Di Kabupaten Malang

The research is aimed to find out the influence of budget and control on the effectiveness of performance in Satuan Kerja Perangkat Daerah (SKPD) in Malang, East Java. The sample is selected using proportional random sampling method consisting of 264 respondents. The data are obtained through observation, interview, and questionnaire consisting. Variables consisted of the budget, control, and performance effectiveness. Hypothesis testing is performed by using regression analysis. The test results showed that the budget and control positive and significant effect on the effectiveness of performance SKPD

Analisis Keserasian Program Layanan Business Development Service – Provider (Bds-p) Dengan Peraturan Pemerintah Terkait Pengembangan USAha Mikro Kecil Dan Menengah (UMKM) Di Jawa Timur

The aim of the study to analyze the extent to which the harmony between programming services owned by BDS-P with applicable government regulation and associated with the development of SMEs in East Java. Research subjects in this study were BDS-P (Business Development Services Provider) that is a profession that provides various forms of service/services to clients engaged in business development. While the object of this research is a service/services provided by BDS-P to the client. In this study HOQ matrix to facilitate the measure of harmony. The study says that, the program services of the BDS-P in Korda Bojonegoro has had a good harmony. Korda Surabaya require efforts to improve compatibility. Korda Madura has been able to achieve full harmony. Korda Jember harmony rate is among the lowest compared to other cord-cord. Korda Malang has the highest level of compatibility as compared to other cord. Korda Kediri showed that the harmony of the BDS-P in cord still needs to be improved. Korda Madiun including that need attention compared with other cords

Family-friendly Policies Terhadap Work-family Conflict Serta Implikasinya Pada Komitmen Karyawan

The objectives of this study is to find out the influence of family-friendly policies on work-family conflict, the influence of work-family conflict on employee commitment, the influence of family-friendly policies on employee commitment, the influence of family-friendly policies on employee commitment mediated work-family conflict. This type of research is an explanatory study. A survey technique using questionnaire with likert scale as the instruments of research to collect the data. the technique used for selecting the sample was purposive sampling. The number of respondents being observed was 75 people. The statistic analysis tool for testing the hypothesis was used path analysis method to find out the relationship among the variables. The result of this study finding are: 1) the family-friendly policies significantly influences the work-family conflict; 2) the work-family conflict significantly influences the employee commitment; 3) the family-friendly policies significantly influences the employee commitment; 4) the family-friendly policies insignificantly influences the employee commitment mediated work-family conflict

Aspartat Amino Transferase-Platelet Ratio Index (APRI), Kadar Bilirubin dan Venektasi Penderita Kolestasis Anak di RSUP Dr. Kariadi Semarang

Aspartat amino transferase (AST)-platelet ratio index (APRI), bilirubin level and venectation of the pediatric cholestatic patient in Kariadi Hospital SemarangBackground: Cholestasis occurs when there is obstruction in the secretion of various substances, causing substances retention in the liver and cause damage to liver cells. The number of patients with cholestasis in infants and children is increasing, but diagnosis is still problematic. The purpose of this study is to describe cholestatic patients in Dr. Kariadi Hospital Semarang and to define correlation between APRI, bilirubin level, and venectation.Method: A retrospective study was conducted in Dr. Kariadi Hospital, Semarang from December 2010 until January 2012. Discriptive analysis was used to analyse data and Spearman Brown correlation was used to analyse correlation between APRI, bilirubin level, and venectation.Result: From December 2010 to January 2012 there were 29 patients with cholestasis. For 10 patient (34%) the cause of cholestatic problem could not be found. From 19 patient that were diagnosed, the most common cause of cholestasis in this group is cytomegalovirus (CMV) infection, followed by billiary atresia and cholelithiasis. In this study the AST-Platelet Ratio Index (APRI) of the subjects were between 0.26 and 11.09, with mean of 3.23. There was no correlation between the degree of liver fibrosis as measured using the APRI with high levels of bilirubin (r=0.36; p=0.58) and venectation in the subject (r=0.47; p=0.14).Conclusion: Patients with cholestasis in Dr. Kariadi Hospital were mostly under 2 years old and the most common cause are CMV infection. There was no correlation between the degree of liver fibrosis with bilirubin, which is one of parameter in determining the prognosis of patients with end stage liver disease, and venectation. Although APRI is sensitive to detect liver fibrosis but it is not sensitive to determine the degree of liver damage

Penurunan Kadar Besi dan Kromium Limbah Cair Laboratorium Teknik Lingkungan dengan Pengenceran, Koagulasi dan Adsobsi

The purposes of this study is to examine the effect of flowrate and operating time on decreasing Fe and Cr, assessing the quality of wastewater after being treated with dilution, neutralization, coagulation and adsorption especially for the parameters Cr, Fe and pH. The variables in this study are the flow of waste water that is 100 mL / min and 140 mL / min, operating time for 60 minutes. The adsorption process is carried out continuously with down flow. Adsorbents in the form of activated zeolite and activated carbon are arranged in stages in a PVC reactor. The results of this study are 100 ml/min discharge can reduce total Fe by 99.9% from 1,767 mg/L to 0,971 mg/L and total chromium 99.2% from 48.7 mg/L to 0,39 mg/L. 140 ml/minute discharge can reduce total Fe 99.9% from 1,767 mg/L to 0.99 mg/L and total chrome 99% from 48.7 mg/L to 0.45 mg/L. Waste water quality, especially for the parameters of Cr, Fe and pH, after the treatment process have met the quality standard in accordance with Minister of Environment Regulation No. 5 of 2014 concerning Wastewater Quality Standards