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"Dalam rangka pembangunan, perhatian utama diberikan kepada pembangunan ekonomi dan bidang pendidikan yang secara langsung bertalian dengan pembangunan ekonomi. Ini berhubungan dengan bidang kemanusiaan dan kesusasteraan.Tulisan Sdr. Harsja W. Bachtiar ini, dibuat untuk seminar "The Humanities, and the Goals of Social Planning" yang diselenggarakan oleh East-West Center di Honolulu, Hawaii, Januari 14-24, 1973. Tulisan ini merupakan suatu usaha untuk membawa pembangunan kepada dasar dan tujuan yang sebenarnya, yaitu usaha perkembangan dan pembinaan manusia dalam keseluruhannya. "

"Penelitian ini bertujuan untuk mengevaluasi perencanaan pajak bagi Yayasan Pendidikan “A”. Analisis menggunakan teori manajemen pajak, yang terdiri dari analisis perencanaan pajak (tax planning), kewajiban pelaksanaan pajak (tax implementation), dan pengendalian pajak (tax control) yang telah dilaksanakan oleh yayasan. Selain itu, tesis ini juga menganalisis masalah dalam implementasi perencanaan pajak yayasan, serta memberikan rekomendasi untuk perencanaan pajak yang lebih baik. Penelitian ini menggunakan analisis deskriptif kualitatif dengan teknik thematic analysis terhadap hasil analisis dokumentasi dan wawancara kepada Yayasan Pendidikan “A”, DJP, dan Konsultan Pajak. Hasil penelitian ini menunjukkan masih kurangnya perencanaan pajak yang dilakukan Yayasan Pendidikan “A”, yang mana hal ini mengakibatkan besarnya beban pajak terutang yayasan. Maka dari itu, diperlukan upaya perencanaan pajak yang baik dengan memanfaatkan fasilitas pajak dan peluang pajak sesuai peraturan perpajakan yang berlaku. Selain itu, diperlukan peningkatan kemampuan sumber daya manusia pada Yayasan Pendidikan “A” khususnya bagian akuntansi dan keuangan dengan pengetahuan dalam bidang perpajakan.

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This study evaluates tax planning for the "A" Education Foundation. The analysis uses tax management theory, which consists of tax planning, tax implementation, and tax control which the foundation has implemented. In addition, this thesis also analyzes problems in the implementation of foundation tax planning and provides recommendations for better tax planning. This study uses descriptive qualitative analysis with thematic analysis on the results of documentation analysis and interviews with the "A" Education Foundation, DGT, and Tax Consultants. The results of this study indicate that there is still a lack of tax planning carried out by the "A" Education Foundation, which has resulted in a large tax burden owned by the foundation. Therefore, good tax planning efforts are needed by utilizing tax facilities and tax opportunities in accordance with applicable tax regulations. In addition, it is necessary to increase human resources capacity at the "A" Education Foundation, especially the accounting and finance division with knowledge in the field of taxation."

"[This book explores notions of quality as understood within various systems of national, formal, and nonformal education. Also it considers the tensions that arise with the introduction of new standardized notions of quality in relation to international measures and educational reforms in developing countries. In all cases, specific national issues and concerns compete with global agendas. Challenges to quality that are given particular attention in the book chapters include changing definitions of quality, high expectations for education and issues with implementation, and the introduction of English as a means to achieve quality in a globalizing world. Special attention is also given to possible actions that support a more equitable education without ignoring the requisite of quality. The final chapter suggests three models/choices for seeking higher quality and guiding the educational future of nations.;This book explores notions of quality as understood within various systems of national, formal, and nonformal education. Also it considers the tensions that arise with the introduction of new standardized notions of quality in relation to international measures and educational reforms in developing countries. In all cases, specific national issues and concerns compete with global agendas. Challenges to quality that are given particular attention in the book chapters include changing definitions of quality, high expectations for education and issues with implementation, and the introduction of English as a means to achieve quality in a globalizing world. Special attention is also given to possible actions that support a more equitable education without ignoring the requisite of quality. The final chapter suggests three models/choices for seeking higher quality and guiding the educational future of nations., This book explores notions of quality as understood within various systems of national, formal, and nonformal education. Also it considers the tensions that arise with the introduction of new standardized notions of quality in relation to international measures and educational reforms in developing countries. In all cases, specific national issues and concerns compete with global agendas. Challenges to quality that are given particular attention in the book chapters include changing definitions of quality, high expectations for education and issues with implementation, and the introduction of English as a means to achieve quality in a globalizing world. Special attention is also given to possible actions that support a more equitable education without ignoring the requisite of quality. The final chapter suggests three models/choices for seeking higher quality and guiding the educational future of nations.]"