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"Penelitian ini berusaha mengetahui pengaruh dari penerapan Peraturan Pemerintah (PP) Nomor 51 Tahun 2008 sebagaimana telah diubah dengan PP Nomor 40 Tahun 2009 dalam menciptakan lingkungan usaha untuk industri jasa konstruksi yang kondusif. Indikator yang digunakan untuk mencapai tujuan tersebut adalah laba bersih yang berhasil diperoleh perusahaan untuk suatu periode tertentu. Disamping itu, penelitian ini juga memiliki tujuan untuk mengetahui faktor-faktor yang mempengaruhi laba bersih perusahaan jasa konstruksi dan pengaruh penerapan PP ditinjau dari prinsip keadilan. Metode yang dipakai adalah uji F, uji dua rata-rata dengan asumsi varian yang diasumsikan sama dan analisis regresi dengan metode stepwise.Hasil penelitian menyebutkan penerapan PP tidak menyebabkan adanya perbedaan antara laba bersih. Kondisi tersebut terjadi karena ada beberapa faktor yang mempengaruhi laba bersih perusahaan jasa konstruksi adalah pendapatan bunga, laba kerjasama operasi dan beban pajak. Disamping itu, penerapan PP juga menyebabkan adanya ketidakadilan dalam pemungutan pajak atas penghasilan yang diterima oleh perusahaan jasa konstruksi baik pada masa transisi maupun setelah PP sepenuhnya diimplementasikan.

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This study endeavors to discover the impact of Government Regulation (GR) Number 51 Year 2008 as already amended by GR Number 40 Year 2009 in creating a conducive business environment for construction industry. Indicator used in this research is net income obtained by construction companies during certain periods. Further, this study is also designed to identify factors affecting net income of construction companies and the impact of the GR from fairness aspect of taxation. Method used for this study are F test, t-test two sample assuming equal variances and regression analysis with stepwise method.The results of this research are the implementation of this GR does not influence net income of construction companies since there are several others factors affecting net income namely interest income, joint operation income and income taxes. In addition, the implementation of this GR lead to unfairness on the withholding of tax on income received by the construction companies during the transition period or after the GR was fully implemented."

"ABSTRAKTujuan utama penelitian ini adalah untuk meneliti sejauh mana sebuah lembaga pengelola zakat telah menerapkan prinsip Islamic good governance dalam menjalankan aktivitas pengelolaan zakat. Penilaian penerapan prinsip Islamic good governance ini dilakukan dengan mengompilasikan beberapa pedoman tata kelola yang ada yaitu Pedoman Umum Good Governance Bisnis Syariah KNKG; Accounting, Auditing and Governance Standard for Islamic Financial Institution AAOIFI; serta Zakat Core Principles oleh Irfan Syauqi Beik dkk. Untuk memperoleh hasil yang komprehensif, penelitian ini dilakukan dengan mekanisme wawancara kepada pihak-pihak berkepentingan dan berbagai sumber lainnya. Bedasarkan hasil wawancara serta perolehan data sekunder lainnya, hasil dari penelitian ini menunjukkan bahwa masing-masing lembaga pengelola zakat yaitu LAZ Dompet Dhuafa maupun BAZNAS secara umum telah menerapkan prinsip Islamic Good Governance dalam menjalankan aktivitas pengelolaan zakat, namun masih terdapat beberapa hal yang harus diperbaiki untuk diterapkan kedepannya.

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ABSTRACT

The primary objective of this study was to examine the extent to which an institution of zakat has been applying the principles of Islamic good governance in carrying out the zakat management activities. The assessment conducted by compiling some guidelines for governance that exists are General Code of Good Governance for Sharia Business by KNKG; Accounting, Auditing and Governance Standards for Islamic Financial Institutions by AAOIFI; and Zakat Core Principles by Irfan Syauqi Beik et al. To obtain a comprehensive result, the study was carried out with the mechanism of interview to the parties concerned and other sources. Based on the results of the interview and other secondary data acquisition, the result of this study indicate that each LAZ Dompet Dhuafa and BAZNAS in general has implemented the principles of Islamic good governance in carrying out zakat management activities but still needs to do an improvement on some particular things."

"One of the Javanese?s highest cultures is the creation of cultural wisdom that conveys the concept of fairness asexpressed in propositions as well as cultural expressions. This research aims to revive the memories of Javanese culturalwisdom especially those related to fairness. Based on the propositions, the objective of this research is to identify theconcept of fairness behavior in Javanese culture. This research is qualitative. The data were collected from text booksand literary texts validated by in-depth interviews as well as forum group discussions. The data corpuses were analyzedby using componential and taxonomic analysis. Through semantic and pragmatic analysis, the fairness concept inJavanese culture can be identified. Bisa ngrumangsani is the main principle of fairness in Javanese propositions andcovers two sub-ordinates propositions, i.e. self-restraint and appreciation for others. Each of these two sub-ordinatepropositions covers four sub-ordinate propositions referring to action, character, desire, and competence. All of thesepropositions are sustained by the other proposition creating a whole concept of fairness. The results of this research areexpected to serve as groundwork on how the education of national character building relating to fairness behavior canbe realized."

"ABSTRAKPajak merupakan pemasukan terbesar dalam Anggaran Pendapatan dan Belanja Negara (APBN) untuk membiayai belanja negara, sehingga target penerimaannya harus diupayakan semaksimal mungkin. Tax rasio di Indonesia yang termasuk rendah mengindikasikan masih rendahnya kepatuhan pajak di Indonesia. Salah satu variabel non-ekonomi yang menentukan perilaku kepatuhan pajak adalah dimensi keadilan pajak. Indonesia merupakan negara dengan mayoritas penduduk beragama muslim terbanyak dan juga jumlah masjidnya. Masjid memiliki kedudukan agung dan posisi yang tinggi dalam Islam. Dalam memakmurkan masjid maka tidak lepas dari peranan pengurus masjid. Penelitian ini bertujuan untuk menganalisis hubungan antara persepsi keadilan pajak dengan kepatuhan pajak pengurus masjid atau Dewan Kemakmuran Masjid (DKM). Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data mix method. Jumlah sampel yang digunakan sebanyak 104 sampel dengan menggunakan teknik penarikan sampel non-probabilita accidental. Hasil penelitian menunjukkan bahwa terdapat hubungan yang cukup erat dan bersifat positif antara persepsi keadilan pajak dan kepatuhan pajak di kalangan pengurus masjid atau pengurus DKM di Kebayoran Baru, Jakarta Selatan."

"Anak merupakan karunia bagi pasangan menikah, namun tidak jarang anak juga membawa beban bagi keluarga. Faktanya, kepuasan pernikahan cenderung menurun ketika pasangan memiliki anak. Kepuasan pernikahan yang menurun dapat kemudian menurunkan komitmen pernikahan, sehingga membuat pernikahan rentan terhadap perceraian. Pembagian peran dalam mengurus rumah tangga dan mengasuh anak kerap menjadi bahan perdebatan, terutama pada keluarga dual-earner. Pembagian peran yang tidak dipersepsikan adil dapat menurunkan kepuasan pernikahan. Perceived fairness diperlukan guna menjaga kualitas pernikahan dan mempertahankan pernikahan dalam jangka panjang. Penelitian ini meneliti peran mediasi kepuasan pernikahan dalam hubungan perceived fairness dengan komitmen pernikahan. Komitmen pernikahan diukur menggunakan Tripartite Theory of Commitment yang membagi komitmen menjadi komitmen personal, moral, dan struKtural. Sementara kepuasan pernikahan diukur menggunakan Quality of Marital Index dan perceived fairness diukur menggunakan Perceived Fairness Scale. Penelitian ini melibatkan 168 partisipan dengan karakteristik individu yang sedang dalam pernikahan pertama, memiliki anak, dan tinggal satu atap dengan pasangan dan anaknya. Data diperoleh melalui convenience sampling dengan cara menyebarkan poster penelitian melalui media sosial. Hasil menunjukkan bahwa kepuasan pernikahan terbukti memediasi hubungan antara perceived fairness dengan komitmen pernikahan personal dan perceived fairness dengan komitmen pernikahan moral. Disisi lain, kepuasan pernikahan gagal memediasi perceived fairness dengan komitmen pernikahan struktural.

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Children are a gift for married couples, but not infrequently children also carry a burden for the family. In fact, marital satisfaction tends to decrease when couples have children. Decreased marital satisfaction can lead to decrease in marital commitment, thus making marriages more vulnerable to divorce. The division of roles in household chores and child rearing is often a matter of debate, especially in dual-earner families. The division of roles that are not perceived as fair can reduce marital satisfaction. Perceived fairness is needed to maintain the quality of marriage and maintain commitment of marriage in the long term. This study examines the mediating role of marital satisfaction in the relationship between perceived fairness and marital commitment. Marital commitment is measured using The Tripartite Theory of Commitment which divides commitment into personal, moral, and structural commitments. Meanwhile, marital satisfaction was measured using the Quality of Marital Index and perceived fairness was measured using the Perceived fairness Scale. This study involved 168 participants with individual characteristics who are in their first marriage, have child/children, and live under the same roof with their spouse and children. Data were obtained through convenience sampling by distributing research posters through social media. The results show that marital satisfaction is proven to mediate the relationship between perceived fairness with personal marital commitment and perceived fairness with moral marital commitment. On the other hand, marital satisfaction failed to mediate perceived fairness with structural marital commitment."

"Since economics crisis that occurred ten years ago has shown positive growth, the investment climate that has been going on in Indonesia is not yet stable consistently. In order to create conducive investment climate the government made the Law of Income Tax No. 17 in 2000 with reduced income tax. Even though the tax is not always being the concerning factor in making a funding decision in a company, however the tax is inevitable.Modigliani and Miller (1963) stated with the tax, a company which adding the debt in its capital structure will maximize its firm value. The advantage of the tax arises as a result of paying the interest. From dividend policy point, the reduced income tax increases the proportion to earnings after tax which is distributed to the shareholder.The purpose of the research is to find the changing affect of corporate income tax rate the company dividend policy and capital structure. This research uses methodology of panel data. The sample characteristic of the research is companies which are registered in Indonesia Stock Exchange and distributed the cash dividend from 1998 to 2005. The result was 23 companies had been chosen from 388 population as research sample.The result has indicated that reduced corporate income tax affects significantly positive to dividend policy but negative to capital structure. When the corporate income tax decreases the total dividend ratio on the earnings after tax increase but the usage level of debt based on the value of the company book equity decrease. The factors which affecting the debt usage level based on the book value equity are assets, non debt tax shield, profibility, and dividend payout ratio in two years. Moreover, the factors which affecting the dividend total ratio on the earnings after tax are non debt tax shield, dividend and dividend payout ratio in one year."

"Skripsi ini membahas hal-hal apa saja yang menjadi fokus utama Dinas Pelayanan Pajak terkait dengan kesiapan pengadministrasian pemungutan Pajak Bumi dan Bangunan beserta upaya apa yang dapat mengoptimalisasikan potensi Pajak Bumi dan Bangunan. Dengan disahkannya Undang-undang No 28 tahun 2009, per 2014 pajak Bumi dan Bangunan akan sepenuhnya ditangani oleh pemerintah daerah.Permasalahan yang ada adalah bagaimana pemerintah daerah mengatur kesiapan-kesiapan administrasi pemungutan tersebut agar potensi pajak dapat tergali lebih dalam oleh pemerintah daerah. Tujuan penulisan ini adalah menjelaskan apa saja yang sedang dipersiapkan pemerintah daerah dalam hal mengadministrasikan Pajak Bumi dan Bangunan. Penelitian ini menggunakan pendekatan kualitatif dimana data bersumber dari wawancara mendalam pada pihak Dinas Pelayanan Pajak serta instansi terkait lainnnya.Berdasarkan hasil penelitian ini disimpulkan bahwa Dinas Pelayanan Pajak tengah mempersiapkan regulasi, sumber daya manusia, sarana dan prasarana, serta keyakinan bahwa Dinas Pelayanan Pajak mampu mengelola Pajak Bumi dan Bangunan. Sedangkan upaya yang dapat dioptimalkan untuk meningkatkan potensi Pajak Bumi dan Bangunan adalah dengan memperluas basis pajak serta penerapan sanksi yang dapat mengurangi tax evasion. ;

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This script describes what things are the main focus of the Dinas Pelayanan Pajak relating to the readiness of the administration of property tax collection efforts and what it can optimize the potential of property tax. With the adoption of Law No. 28 of 2009, as of 2014 Property tax will be fully handled by local governments.The problem that exists is how local governments regulate the readiness-readiness of the administration of tax collection so that potential can be tapped more deeply by the local government. The purpose of this paper is to explain what things are prepared in local government in administering property tax. This study uses a qualitative approach where the data comes from in-depth interview on the Dinas Pelayanan Pajak and related agencies lainnnya.Based on the results of this study concluded that the Dinas Pelayanan Pajak is currently preparing the regulations, human resources, facilities and infrastructure, as well as the conviction that the Dinas Pelayanan Pajak is able to manage Property tax. While the effort can be optimized to increase the potential for Property tax is to broaden the tax base and the application of sanctions that could reduce the tax Evasion."

"Tesis ini membahas tentang analisis keadilan (fairness) pembagian jasa pelayanan kapitasi didalam puskesmas dan antar puskesmas serta pendapat dinas kesehatan tentang biaya administrasi dana kapitasi kabupaten Bogor tahun 2019. Penelitian ini adalah penelitian kualitatif dengan design case study. Hasil penelitian menujukkan bahwa keadilan secara internal sudah adil. Sedangkan keadilan secara ekternal belum adil dan keadilan antar instansi belum adil. Sehingga perlu ada survey gaji untuk menetapkan besaran point tenaga kerja professional dan tenaga kerja manajemen. Selain itu, perlu ada penelitian lebih lanjut terkait penyesuaian resiko berdasarkan usia, jenis kelamin dan geografi untuk menetapkan besaran kapitasi antar puskesmas. Serta melakukan pengkajian ulang untuk penetapan Tunjangan Penghasilan Pegawai Negeri Sipil, agar tidak ada disparitas antar instansi.

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This thesis discusses the analysis of fairness distribution of capitation services in puskesmas, between puskesmas and the opinion of the health office about the administrative costs of Bogor district capitation funds in 2019. This research is a qualitative study with a case study design. The results of the study show that justice is internally fair. Whereas external justice has not been fair and justice between agencies has not been fair. So that there needs to be a salary survey to determine the amount of points of professional workforce and management workforce. In addition, there needs to be further research related to risk adjustments based on age, sex and geography to establish capitation rates between puskesmas. As well as conducting a review for the establishment of Civil Servants Income Allowances, so that there is no disparity between agencies"

"Bahwa syarat-syarat sah perjanjian di Indonesia yang sebagaimana diatur dalam KUHPerdata belumlah cukup memberikan keadilan bagi para pihak yang mengadakan perjanjian. Oleh karena itu, muncul ajaran penyalahgunaan keadaan sebagai “batasan” baru dalam memberikan keadilan bagi para pihak-pihak yang mengadakan perjanjian, khususnya bagi pihak yang lebih lemah. Meskipun dalam praktiknya ajaran ini telah digunakan oleh hakim-hakim di Indonesia, akan tetapi sebenarnya ajaran penyalahgunaan keadaan di Indonesia belum diatur dengan suatu peraturan perundang-undangan. Berbeda halnya dengan di negara Belanda dan Jerman yang dimana ajaran penyalahgunaan keadaannya telah diatur dalam suatu ketentuan tertulis. Tujuan dari penelitian ini adalah untuk melihat bagaimana pendekatan hakim di Indonesia dalam memutus perkara penyalahgunaan keadaan di pengadilan dan kemudian mengaitkannya dengan pendekatan hakim dalam memutus perkara penyalahgunaan keadaan di negara Belanda dan Jerman. Penelitian ini merupakan penelitian yang bersifat yuridis normatif dimana yang diteliti hanya bahan pustaka atau data sekunder, termasuk sumber hukum primer dan sekunder. Bahwa dari penelitian ini, diperoleh kesimpulan yaitu ternyata terdapat perbedaan diantara hakim-hakim di Indonesia dalam menilai ada atau tidaknya penyalahgunaan keadaan dalam memutus suatu perkara di pengadilan. Beberapa diantaranya ada yang menggunakan pendekatan yang digunakan di Belanda, namun ada juga yang menggunakan pendekatan yang digunakan di Jerman. Oleh karena itu, ajaran penyalahgunaan keadaan di Indonesia seharusnya diatur dalam suatu pengaturan sehingga penilaian hakim-hakim di Indonesia dalam memutus perkara penyalahgunaan menjadi seragam.

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The conditions for agreement to be valid in Indonesia as state in Indonesia code civil are not enough to give fairness for the parties who make a contract. Therefore, undue influence doctrine has been emerged as a new “barrier” to give fairness for the parties who make a contract, especially for the weaker parties. Although in practice, this doctrine has been used by judges in Indonesia, however undue influence in Indonesia has not put on any regulation yet. It is different with Netherland and Germany which undue influence doctrine has been put on their written provisions already. The purpose of this research is to see how the Indonesian judge’s approach in deciding undue influence cases in court and then relating with the judge’s approach when deciding undue influence cases in Netherland and Germany. This research is a normative juridical research where only library materials or secondary data are researched. From this research, it can be concluded that there are differences among Indonesia’s judges in assessing whether there is or isn’t undue influence when deciding a case in court. Some of them are using the approach that used in Netherland, but some are using the approach that is used in Germany. Therefore, undue influence doctrine in Indonesia should be regulated in a regulation so that judge’s judgment in Indonesia when deciding undue influence cases become uniform."