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"Skripsi ini bertujuan untuk menganalisis kriteria yang digunakan oleh negaranegara anggota ASEAN dalam memberikan Tax Holiday, perbedaan dan persamaan kriteria yang digunakan, kekurangan dan kelebihannya, serta mengetahui kriteria yang dapat diterapkan di Indonesia. Hasil penelitian ini menyimpulkan bahwa seluruh negara anggota ASEAN menerapkan kriteriakriteria tertentu dalam pemberian fasilitas Tax Holiday. Kriteria-kriteria yang diterapkan tergantung pada kebijakan masing-masing negara. Dengan menerapkan kriteria-kriteria tersebut dalam memberikan fasilitas Tax Holiday, pemerintah setempat dapat menjaring investasi yang benar-benar dibutuhkan dalam memajukan perekonomian negara di masa datang, terutama apabila seluruh kriteria diterapkan secara konsisten. Namun demikian, penerapan kriteria-kriteria tersebut menimbulkan diskriminasi antar industri.

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This study aims to analyze the criterias implemented by ASEAN member countries on the granting of Tax Holiday, the similarities and the differences of those criterias, pluses and minuses, and to determine criterias that can be implemented in Indonesia. The result of this study concludes that ASEAN member countries are implementing certain criterias on granting the Tax Holiday depending on their national interest. By implement those criterias, governments have greater opportunities to attract the most qualified investment. In other hand, the implementation of those criteria reflects discrimination policy of government in industrial sectors."

"This study investigate the association between the level of financial derivatives use and the level of tax avoidance, and whether this association differs between the users of financial derivatives for speculation purposes and the users of financial derivative for hedging purposes. Using a cross-country analysis which covering four countries in the ASEAN region (ie: the Philippines, Indonesia, Malaysia, and Singapore), we find that there is a positive association between the level of financial derivative use and the level of tax avoidance. This finding indicates that financial derivative can be used as a tool of tax avoidance activities. When we classified the users of financial derivatives into two categories (ie, the users of financial derivative for hedging purposes and the users of financial derivatives for speculation purposes), we find that positive association between the level of financial derivative use and the level of tax avoidance is higher in the user of financial derivatives for speculation purposes rather than the user of financial derivatives for hedging purposes. This research is expected to provide suggestion for the tax authorities to determine the direction of future policy, for example, set a clear tax regulation regarding the tax treatment of financial derivatives transactions. Improvement of tax regulations on derivative transactions are expected to: (i) minimize the loophole for companies that want to use financial derivatives as a tool of tax avoidance; (ii) minimize the loss of government revenues from taxes side; and (iii) minimize the disputes between tax authorities and taxpayers."