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Seminar Transfer Pricing_26 April 2017


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EDUCATION EMPOWERMENT TO PROMOTE POST MILLENIUM DEVELOPMENT GOALS (MDGs)

A.      Introductory Millenium Development Goals program will be finished in 2015. Eventhough there are many achievements in this global program, some weaknessess also arises. Several critics comes from experts, for instance: MDGs don’t have sustainable program after the period ended. Furthermore, the lack of empowerment of local people has been also considered as a factor why MDGs can be attained effectively. A study done by Kim (1998) showed that Korea was able to grab amazing economy development within limited investment. The key was the government paid more attention to the education. Specifically, the primary and the secondary level of education were the main target. The reason to did this was the effectiveness and efficiency in the education investment.            This paper tries to elaborate a program that might be considered as a continuance program after MDGs. The eight goals of MDGs seems very import...
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Tax Amnesty: Teori dan Aplikasi

Tax Amnesty: Teori dan Aplikasi Disajikan oleh Ferry Irawan Pada kegiatan Kuliah Umum Program Magister Akuntansi Universitas Budi Luhur Jakarta, 24 September 2016 A.     Pendahuluan Kondisi perekonomian baik nasional dan global yang berdampak pada perlambatan sehingga menyebabkan  penerimaan pajak terganggu. Sementara itu, Warga Negara Indonesia  tidak sedikit yang menyimpan hartanya di luar negeri dengan berbagai tujuan, baik berinvestasi maupun penghematan pajak.  Kondisi tersebut membutuhkan penanganan yang tepat. Oleh karena itu, Pemerintah bersama DPR menerbitkan Undang-Undang  Nomor 11 Tahun 2016 tentang Pengampunan Pajak (selanjutnya disebut UU  Pengampunan Pajak. Tujuan UU Pengampunan Pajak, antara lain (1) mempererat pertumbuhan dan restrukturisasi ekonomi; (2) mendorong reformasi perpajakan menuju sistem perpajakan yang lebih berkeadilan; (3) meningkatkan penerimaan pajak. IMF mencatat bahwa pertumbuhan Investasi asing...
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