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Rizal Pahlevi
"Tesis ini membahas mengenai Manajemen Pelayanan Publik pada Program Layanan Rakyat untuk Sertifikasi Tanah (LARASITA) di Kantor BPN Kota Depok dan Jakarta Barat. Penelitian ini menggunakan teori segitiga pelayanan dari Albrecht dan Zemke dalam melakukan analisis manajemen pelayanan terhadap faktor strategi, Sumber Daya Manusia, dan Sistem.
Penelitian ini menggunakan paradigma Positivis dengan metode penelitian mix method. Teknik Pengumpulan data secara kualitatif dilakukan dengan wawancara mendalam terhadap informan yang ditentukan dengan purposive sampling sedangkan untuk data kuantitatif dilakukan dengan pemberian kuesioner yang dilakukan dengan accidental sampling.
Berdasarkan penelitian ini terdapat perbedaan dalam manajemen pelayanan publik pada program Larasita yang dijalankan di Kantor BPN Kota Depok dan Jakarta Barat. Program Larasita di BPN Kota Depok ditemukan berbagai masalah sedangkan Program Larasita di BPN Jakarta Barat berjalan dengan sangat baik.

This thesis discusses the Public Service Management in People?s Service for Land Certification Program (LARASITA) at National Land Agency (BPN) Depok and West Jakarta City Office. This study uses a Service triangle theory of Albrecht and Zemke there is three factors of service management based on this theory; Strategy, Human Resources, and Systems.
This study used the positivist paradigm and the research methods is mix method. Data collection technique in qualitative use in-depth interviews conducted with informants were determined by purposive sampling while quantitative data conducted by questionnaires conducted with accidental sampling.
Based on this study there is a difference in public service management application in Larasita programs that run at BPN Depok and West Jakarta Office. Larasita Program at BPN Depok office found numerous problems while Larasita Program at BPN west Jakarta office going so well.
"
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2013
T33188
UI - Tesis Membership  Universitas Indonesia Library
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Dedie A. Rachim
"ABSTRAK
Tesis ini menganalisis efektivitas program Wilayah Bebas dari Korupsi (WBK) di Kementerian Pertanian dalam rangka pelaksanaan Instruksi Presiden Nomor 5 Tahun 2004 Tentang percepatan Pemberantasan Korupsi. Penelitian ini menggunakan analisis Kualitatif sebagai metode penelitian. Hasil penelitian menunjukan bahwa ada 2 pendekatan yang dibangun antara lain pendekatan perbaikan sistem dan pendekatan pembangunan sikap dan perilaku antikorupsi. Program ini efektif untuk mendorong terus tumbuhnya unit kerja yang mengarah ke upaya pencegahan korupsi secara komprehensif sesuai dengan kriteria yang telah ditentukan, antara lain melalui kriteria keuangan berdasarkan pada hasil laporan pemeriksaan yang terdiri dari aspek keuangan, aspek kedisiplinan pegawai, aspek kepatuhan hukum serta kriteria kinerja yang terdiri dari aspek tugas pokok dan fungsi serta aspek komitmen lembaga terhadap pencegahan korupsi.

ABSTRACT
This thesis analyzes the effectiveness of the Corruption-Free Area (Wilayah Bebas dari Korupsi) program in the Ministry of Agriculture, that is part of the effort to implement Presidential Instruction Number 5 Year 2004 on Accelerating the Eradication of Corruption. This study employs a Qualitative analysis as its research method. The result of the study indicates that two approaches were developed: system improvement approach and building anti-corruption attitude and behavior. The program effectively encourages the creation of more working units that lead to corruption prevention efforts in a comprehensive manner, all of which are in accordance with the established financial criteria based on results of examination reports. The reports consist of several aspects: financial aspect, employee discipline aspect, legal compliance aspect, as well as performance aspects that include main tasks and function aspect and institutional commitment towards anti-corruption aspect."
Fakultas Ilmu Administrasi Universitas Indonesia, 2013
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
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Aldhira Gusmiara Danastry
"Konektivitas broadband mendukung upaya nasional untuk mengembangkan ekonomi pengetahuan, mendorong transformasi digital dalam layanan pemerintah dan transisi digital di semua sektor, memperluas peluang bagi perusahaan, dan memberikan nilai yang lebih besar bagi warga dan konsumen. Untuk memenuhi upaya konektivitas broadband serta peningkatan kebutuhan data, salah cara yang dapat dilakukan yaitu melalui peningkatan penetrasi fixed broadband. Rendahnya penetrasi jaringan kabel serat optik mengakibatkan belum terjangkaunya layanan fixed broadband berbasis serat optik hingga keseluruh kecamatan. Yogyakarta merupakan salah satu kota yang mempunyai jaringan fixed broadband yang rendah, mengingat bahwa Yogyakarta merupakan kota pelajar, kota budaya, dan kota wisata merupakan urgensi pemerintah untuk melakukan penetrasi fixed broadband di kota tersebut. Penelitian ini bertujuan untuk menganalisis penerapan tata kelola kolaboratif dalam upaya penetrasi jaringan bergerak tetap (fixed broadband) di Yogyakarta. Teori yang digunakan adalah teori collaborative governance dari Anshell dan Gash (2007) serta Deseve (2007).

Broadband connectivity supports national efforts to develop the knowledge economy, drive digital transformation in government services and digital transition across all sectors, expand opportunities for enterprises, and deliver greater value to citizens and consumers. To meet broadband connectivity efforts as well as increasing data needs, one way that can be done is through increasing fixed broadband penetration. The low penetration of the fiber optic cable network has resulted in the inaccessibility of fiber optic-based fixed broadband services to all districts. Yogyakarta is one of the cities that has a low fixed broadband network, considering that Yogyakarta is a student city, a cultural city, and a tourist city, it is the government's urgency to penetrate fixed broadband in the city. This study aims to analyze the application of collaborative governance in an effort to penetrate fixed broadband networks in Yogyakarta. The theory used is the collaborative governance theory from Anshell and Gash (2007) and Deseve (2007). Research using the approach postpositivist with qualitative methods. Data collection techniques were carried out through literature studies and in-depth interviews with informants who played a role in collaborative practice. The results of the study indicate that there has been good collaboration between stakeholders and the community and has fulfilled the collaborative governance theory of Anshell and Gash (2007) and Deseve (2007)."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia , 2021
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Janiscus Pieter
"Studi ini menetengahkan transformasi pembangunan persekolahan di Kabupaten Timor Tengah Selatan melalui penguatan Teknologi Informasi dan Komunikasi (TIK/ICT). Disadari bahwa pembangunan persekolahan di kabupaten tersebut masih jauh tertinggal. Oleh karena itu, ICT dianggap sebagai media zaman untuk membantu mengakselerasi transformasi pembangunan persekoloahan di daerah ini. Dalam core teori transformasi pendidikan pada model pembelajaran di abad 21 melalui kontribusi teknologi dan mempertimbangkan situasi problematika sosial, maka penulis menggunakan Soft System Methodology (SSM) sebagai penuntun bagi masalah problematik tersebut.
Penulis mengembangkan penelitian di Kabupaten Timor Tengah Selatan dengan melibatkan sembilan (components) sekolah sebagai lokus penelitian. Melalui interview/ diskusi secara formal maupun informal dan juga studi literatur, maka penulis menemukan sejumlah situasi problematis tentang pembangunan persekolahan melalui penguatan ICT. Dengan mengadaptasikan teori NIES dalam kerangka kerja model systems thinking yang dikategorikan dalam tiga level yaitu makro (institutional) level yang meliputi sistem aktifitas tentang peraturan daerah tentang pendidikan dan sistem optimasi anggaran pendidikan di daerah bagi pembangunan persekolahan; kemudian meso (organizational) level yang meliputi sistem aktivitas pada manajemen sekolah, kepemimpinan sekolah, dan teknologi pendidikan; serta mikro (individual/operational) level sebagai sentra dari pengembangan ICT sekolah yang meliputi sistem aktifitas kompetensi guru.
Selanjutnya, melalui perbandingan dan debating, maka penulis mengimpulkan bahwa pembangunan persekolahan bagi penguatan ICT di daerah tersebut masih mengalami berbagai kelemahan diantaranya sumberdaya dari makro level sampai pada mikro level. oleh karena itu, direkomendasikan agar dikembangkan koordinasi dan komunikasi antar berbagai pihak bagi perubahan melalui komitmen yang sama dengan terus melakukan proses bottom-up and top-down bagi penguatan ICT berbasis sekolah (school-based ICT) di sekolah berdasarkan kebutuhan pembangunan pendidikan pada pembelajaran di abad 21.

This study perpetuates transformation of schools development in South Central Timor Regency by strengthening Information and Communication Technology (ICT). Schools development of this Regency are still left behind. So, ICT is considered as current media to accelerate and help transforming schools development in the region. The core theory of transformation in education of this 21st century learning model over the contribution of technology and considering this social problematic situation, then, the writer develops Soft System Methodology (SSM) as a guide for solving this problem interest as well.
The writer develops research in educational chamber of South Central Timor Regency included nine selected schools as locus of study. Through formal and informal interview/ discussions and literary study, the writer found kinds of real world problematic situations about schools development to strengthening ICT. Then, by adapting NIES theory in framework model of systems thinking which are categorized into three levels as macro (institutional level) which covers activity system of educational local regulation and optimum budgeting for schools development; Mezzo (organizational) level which covers school management, school leadership, technology in education and the micro (individual/operational) level as the center of ICT development which involves school teachers competences.
Over the comparison and debating, the writer concludes that schools development to strengthening ICT still bears kinds of shortcomings in resources from macro through micro levels. So, the writer suggests to develop coordination and communication among parts for improvement through the same commitment to keep up bottom-up and top-down procession in order to strengthen school-based ICT around schools based on the need of educational development in this 21st century learning."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2013
T35872
UI - Tesis Membership  Universitas Indonesia Library
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Wawan Setiawan
"Fokus dari penelitian adalah membahas dan menganalisa pelaksanaan kebijakan Kerangka Pengeluaran Jangka Menengah dari sisi penerapan Baseline dan kaitannya dalam penyusunan Pagu Indikatif di Kementerian Keuangan, dengan cakupan analisa mencakup kewenangan-kewenangan dalam fungsi perencanaan dan penganggaran sebagaimana diamanatkan dalam Undang-Undang Nomor 17 tahun 2003 tentang Keuangan Negara dan Undang-Undang Nomor 25 tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional. Penelitian terkait pelaksanaan KPJM ini dititikberatkan pada tiga tahun terakhir yaitu tahun 2011 sampai dengan tahun 2013, mengingat pada tahun ini pendekatan baseline mulai diterapkan dalam kebijakan KPJM di Indonesia. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Data-data diperoleh melalui wawancara secara mendalam. Hasil penelitian ini antara lain menyarankan perlunya reformulasi untuk perumusan angka KPJM serta koordinasi yang lebih baik antara Kementerian Keuangan dengan Kementerian PPN/Bappenas agar angka baseline yang dihasilkan dari KPJM dapat mendekati riil kebutuhan Kementerian/Lembaga.
The focus of the research is to discuss and analyze the implementation of the Medium Term Expenditure Framework policy with baseline approach and the relation with Indicative Ceiling preparation in the Ministry of Finance, with the scope of the analysis includes the powers in the planning and budgeting functions as mandated by Law No. 17 of 2003 concerning State Finance and Law No. 25 of 2004 on National Development Planning System. Research related to the implementation of the MTEF is focused on the last three years that the year 2011 to 2013, considering that in the baseline approach was implemented in the MTEF policy in Indonesia. This research is a descriptive qualitative research design. The data obtained through in-depth interviews. Results of this study suggest the need for reformulation include figures for the formulation of MTEF and better coordination between the Ministry of Finance to the Ministry of Planning / Bappenas that baseline figure resulting from the MTEF can approach the real needs of Ministries/Institutions."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2013
T35138
UI - Tesis Membership  Universitas Indonesia Library
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Tooy, Melodi
"[ABSTRAK
Tesis ini membahas tentang implementasi kebijakan peletakan reklame di provinsi DKI Jakarta, dengan melihat permasalahan-permasalahan berkaitan dengan masalah pada pola penyebaran reklame yang menyangkut dengan estetika kota atau keindahan kota, kebijakan yang berkaitan dengan peletakan reklame dan bagaimana peran pemerintah terhadap pengimplementasian kebijakan peletakan reklame di Provinsi Daerah Khusus Ibukota Jakarta tersebut.
Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyarankan bahwa implementasi kebijakan peletakan reklame di DKI Jakarta belum berjalan secara efektif dan optimal. Masalah perijinan reklame dan administrasi pajak reklame hendaknya mendapat pengawasan serius dari pemerintah, masih ada beberapa reklame yang belum berizin atau yang menyalahi aturan tidak mendapat tindakan. Hal yang sering terjadi adalah lemahnya pengawasan dan penertiban yang terjadi sehingga menimbulkan beberapa contoh kasus yang merugikan, baik terhadap masyarakat (publik) maupun kepada pemerintah provinsi dalam hal ini Pendapatan Anggaran Daerah (PAD). Hal lain yang menjadi patut mendapat perhatian adalah upaya dari Pemprov DKI Jakarta melalui kebijakan kebijakan dalam membenahi empat faktor pendukung didalam keberhasilan implementasi kebijakan publik, dalam hal ini terkait kebijakan penyelenggaraan dan peletakan reklame.
ABTRACT
The focus of this study is policy implementation of the advertising placement in DKI Jakarta by looking at the adverting placements issues which affected the beauty or the aesthetic of the city, policy which managed the advertising placement and how the government role to implementing the policy in DKI Jakarta.
This research is qualitative descriptive interpretive. The data were collected by means of depth interview. The results of research suggesting that the implementation of the policy of the advertising placement in DKI Jakarta not yet operating effectively and optimal. The problem of tax administration and the licensing billboard ads should get serious supervision of the government because there are still some ads that has not been licensed or that which violating the rules. It often happens because of the lack of supervision and control of what happens and that generate some examples of cases of adverse, both to the community public as well as to the provincial government in this budget income local revenue. Another thing that deserves attention is being the city through the efforts of policy supporting policies to cope with the four factors in the success of the implementation of public policy, in this case related to the implementation and the advertising placement.;The focus of this study is policy implementation of the advertising placement in DKI Jakarta by looking at the adverting placements issues which affected the beauty or the aesthetic of the city, policy which managed the advertising placement and how the government role to implementing the policy in DKI Jakarta.
This research is qualitative descriptive interpretive. The data were collected by means of depth interview. The results of research suggesting that the implementation of the policy of the advertising placement in DKI Jakarta not yet operating effectively and optimal. The problem of tax administration and the licensing billboard ads should get serious supervision of the government because there are still some ads that has not been licensed or that which violating the rules. It often happens because of the lack of supervision and control of what happens and that generate some examples of cases of adverse, both to the community public as well as to the provincial government in this budget income local revenue. Another thing that deserves attention is being the city through the efforts of policy supporting policies to cope with the four factors in the success of the implementation of public policy, in this case related to the implementation and the advertising placement.;The focus of this study is policy implementation of the advertising placement in DKI Jakarta by looking at the adverting placements issues which affected the beauty or the aesthetic of the city, policy which managed the advertising placement and how the government role to implementing the policy in DKI Jakarta.
This research is qualitative descriptive interpretive. The data were collected by means of depth interview. The results of research suggesting that the implementation of the policy of the advertising placement in DKI Jakarta not yet operating effectively and optimal. The problem of tax administration and the licensing billboard ads should get serious supervision of the government because there are still some ads that has not been licensed or that which violating the rules. It often happens because of the lack of supervision and control of what happens and that generate some examples of cases of adverse, both to the community public as well as to the provincial government in this budget income local revenue. Another thing that deserves attention is being the city through the efforts of policy supporting policies to cope with the four factors in the success of the implementation of public policy, in this case related to the implementation and the advertising placement., The focus of this study is policy implementation of the advertising placement in DKI Jakarta by looking at the adverting placements issues which affected the beauty or the aesthetic of the city, policy which managed the advertising placement and how the government role to implementing the policy in DKI Jakarta.
This research is qualitative descriptive interpretive. The data were collected by means of depth interview. The results of research suggesting that the implementation of the policy of the advertising placement in DKI Jakarta not yet operating effectively and optimal. The problem of tax administration and the licensing billboard ads should get serious supervision of the government because there are still some ads that has not been licensed or that which violating the rules. It often happens because of the lack of supervision and control of what happens and that generate some examples of cases of adverse, both to the community public as well as to the provincial government in this budget income local revenue. Another thing that deserves attention is being the city through the efforts of policy supporting policies to cope with the four factors in the success of the implementation of public policy, in this case related to the implementation and the advertising placement.]"
Jakarta: Fakultas Ilmu Administrasi Universitas Indonesia, 2014
T43218
UI - Tesis Membership  Universitas Indonesia Library
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Anjar Dwi Antara
"Penelitian ini membahas tentang proses penempatan dan proses ideal dalam penempatan pejabat fungsional analis kepegawaian pada Kantor Pusat Badan Kepegawaian Negara. Penelitian ini merupakan penelitian kualitatif, dengan desain deskriptif, menggunakan teknik wawancara mendalam dan studi kepustakaan. Hasil penelitian ini menjelaskan bahwa mekanisme penempatan analis kepegawaian belum memiliki standar operasional dan prosedur penempatan pegawai yang baku, belum didasarkan pada analisis kebutuhan dan penghitungan formasi yang tepat. Penempatan analis kepegawaian juga belum didasarkan pada uji kompetensi yang handal dan belum tersertifikasi dari awal pengangkatan, serta belum berpedoman pada analisis kompetensi baik dari sisi karakteristik pekerjaan, maupun atribut-atribut yang dimiliki analis kepegawaian. Keputusan penempatan analis kepegawaian belum sepenuhnya didasarkan pada pengembangan karier dan kondisi-kondisi obyektif, dan komitmen yang tinggi dari pimpinan. Hasil penelitian ini juga menyarankan bahwa pola penempatan analis kepegawaian didasarkan pada mekanisme yang jelas, pemenuhan persyaratan sesuai tuntutan pekerjaan, dan pengambilan keputusan penempatan yang obyektif serta berkomitmen pada pengembangan karier pegawai.

This research discusses about placement process and ideal process in Civil Service Analyst placement in National Civil Service Agency Headquarter. This is a qualitative research, by means of descriptive design, which using a deep interview technique and literature study as well. Result of this research elaborates that Civil Service Analyst placement mechanism has not had a standard SOP (Standard Operating and Procedure) and has not been based on a need analysis and prompt formation calculation. Civil Service Analyst placement has not been based on competency test. It has not been certified since early appointment and has not been based on competency analysis either from job characteristic or Civil Service Analyst?s attributes. The Civil Service Analyst placement has not been fully based on carrier development, objective conditions and high leader commitment. The result of this research also suggests that Civil Service Analyst placement pattern must be based on a clear mechanism, requisite fulfillment according to job demand, objective placement decision making and commits to employee carrier development."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2016
T45792
UI - Tesis Membership  Universitas Indonesia Library
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Muhammad Reza Irwansyah
"Penelitian ini membahas mengenai Analisis Kebijakan Insentif Fiskal Atas Investasi Dengan Skema Kerjasama Pemerintah Dan Badan Usaha Dalam Rangka Pembangunan Palapa Ring. Tujuan dari penelitian ini adalah untuk menganalisis bentuk dukungan fiskal non pajak dan menganalisis kebijakan insentif fiskal berupa pajak dalam pembangunan palapa ring dengan skema Kerjasama Pemerintah dan Badan Usaha. Penelitian ini menggunakan metode kualitatif.
Hasil dari penelitian ini menunjukkan bahwa bentuk dukungan fiskal dari pemerintah kepada badan usaha pelaksana pembangunan palapa ring ialah berupa dukungan kelayakan Viability Gap Fund dan jaminan pembayaran ketersediaan layanan Availability Payment. Pemberian insentif fiskal berupa fasilitas pengurangan pajak penghasilan badan tidak dapat diberikan pada industri telekomunikasi karena sebagaimana diatur dalam PMK 103 Tahun 2016 Pasal 4 ayat 4 huruf b menyebutkan bahwa insentif pajak hanya dapat diberikan kepada industri pengilangan minyak bumi yang menggunakan skema KPBU.

This study discuss the Analysis Of Fiscal Incentive Policy On The Investment Using Public Private Partnership In The Context Of Palapa Ring Development. The purpose of this study was to analyze the form of non tax fiscal support and analyze the fiscal incentives such as tax policy in the development of Palapa Ring with scheme Public Private Partnership. This study uses a qualitative method.
The result of this study indicate that this from of government fiscal support to entities implementing development of Palapa ring is in the form of feasibility support Viability Gap Fund and the payment guarantee service Availability Payment. Fiscal incentive in the form of facility reduction corporate income tax can not be given to the telecommunications industry as stipulated in PMK 103 2016 Article 4 paragraph 4 b states that the text insentif can only be awarded to the tax incentive can only be awarded to the petrolum refining industry using a scheme Public Private Partnership.
"
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2017
T47356
UI - Tesis Membership  Universitas Indonesia Library
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Nizar Yamani
"Penelitian ini menggunakan paradigma post-positivis. Data dikumpulkan melalui wawancara mendalam dan dokumentasi. Informan dalam penelitian ini adalah Pegawai Negeri Sipil di Kementerian Lingkungan Hidup dan Kehutanan.Hasil dari penelitian ini menunjukkan bahwa penerapan sistem tunjangan kinerja di Kementerian Lingkungan Hidup dan Kehutanan belum efektif dalam mendukung peningkatan kinerja pegawai. Hal ini disebabkan oleh: 1 tidak tersedianya reward bagi pegawai yang berhasil mencapai target kinerjanya sehingga pemberian tunjangan kinerja sampai dengan saat ini belum mampu meningkatkan motivasi pegawai untuk berprestasi, 2 belum efektifnya penerapan SKP dan PKP dalam memotret kinerja pegawai yang sesungguhnya, 3 belum diterapkannya prinsip merit pay, dan 4 tidak adanya kajian tentang evaluasi penerapan sistem tunjangan kinerja yang sudah berjalan sampai dengan saat ini sehingga upaya-upaya yang sudah dilakukan untuk merevisi belum mampu memperbaiki sistem yang ada secara komprehensif. Selanjutnya, terdapat beberapa faktor yang mempengaruhi penerapan sistem tunjangan kinerja di Kementerian Lingkungan Hidup dan Kehutanan yang meliputi: komitmen pegawai, evaluasi jabatan, komitmen pemimpin, evaluasi kinerja, dan sistem pendanaan.
This study uses a post positivist paradigm. Data collected through in depth interview and documentation. Informants in this study is civil service at the Ministry of Environmental and Forestry.The results of this study showed that the application of performance pay system in the Ministry of Environmental and Forestry has not been effective in supporting the improvement of employee performance. It caused of 1 lack of reward for employee who successfully achieve performance targets so that the provision of performance pay up to now has not been able to increase the motivation for achievement, 2 lack of effectiveness in the application of SKP and PKP capturing employee performance indeed 3 not applying the principle of merit pay, and 4 absence study on the evaluation of the application of the performance pay system has been running up to this time so that efforts have been made to revise not been able to improve the existing system in a comprehensive manner. Furthermore, there are several factors that affect the application of the performance pay system in the Ministry of Environmental and Forestry which include employee commitment, job evaluation, leadership commitment, performance evaluation, and the budget system."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2017
T48046
UI - Tesis Membership  Universitas Indonesia Library
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Kulub Rino Waskito
"Selama dua dekade terakhir, internet telah menjadi media dalam melakukan kegiatan transaksi ekonomi atau disebut e-commerce. Pelaku ecommerce terdiri dari dalam negeri dan asing. Pelaku e-commerce asing juga tidak terlepas dari kewajiban perpajakan di Indonesia. Keberadaan Permanent Establishment di negara sumber menjadi hal yang sangat penting dalam pemajakan penghasilan para pelaku usaha e-commerce asing. Terdapat kesulitan didalam penentuan Permanent Establishment di era digital ekonomi. Rencana Aksi 1 BEPS masih mengakui Physical Presence sebagai dasar Permanent Establishment. India telah menerapkan Equalisation Levy sebagai wujud rekomendasi Rencana Aksi 1 BEPS. Indonesia dengan melakukan pengujian dapat mengadopsi salah satu opsi model pemajakan e-commerce.

Over the last two decades, the internet has become a medium in conducting economic transaction activities or called e-commerce. The perpetrator of ecommerce consists of domestic and foreign. Foreign e-commerce actors are also not free from taxation obligations in Indonesia. The existence of Permanent Establishment in the source country has become very important in taxing the income of foreign e-commerce business actors. There are difficulties in determining Permanent Establishment in the digital economy era. Action Plan 1 BEPS still recognizes Physical Presence as the basis of Permanent Establishment. India has applied Equalisation Levy as a form of recommendation of Action Plan 1 BEPS. Indonesia by conducting the test can adopt one of the options of the ecommerce tax model.
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Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2017
T48767
UI - Tesis Membership  Universitas Indonesia Library
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