scholarly journals MENJAGA KEPERCAYAAN INVESTOR MELALUI KASUS TAX EVASION APPLE INC. DI IRLANDIA: LITERATURE REVIEW

2016 ◽  
Vol 7 (2) ◽  
pp. 87
Author(s):  
Rostamaji Korniawan

This paper studies about the Apple Inc. case in Ireland. The European Commission found out indications of tax evasion by Apple Inc. As one of important investors in Ireland, the case becomes a consideration for the Ireland government to maintain a condusive investment climate. This paper aims to understand how did Apple Inc. withstand the severe trust problem they are facing in Ireland. In order to do that, literature review method is used systematically in this paper. Overall, the study finds that one of the important aspects is the Irish government policy support. The support basically is the international relation political strategy between the Irish government and Apple Inc. From this case, Indonesia should take lesson learned in order to improve investors’ confidence in Indonesia, especially after the implementation of ASEAN Economic Community is implemented.Keywords: tax evasion, Apple Inc., Ireland, investor trustAbstrakTulisan ini mengkaji kasus Apple Inc. yang terjadi di Irlandia. Komisi Uni Eropa menemukan adanya indikasi penghindaran pajak (tax evasion) yang dilakukan Apple Inc. Sebagai salah satu investor di Irlandia, kasus ini tentu menjadi pertimbangan bagi pemerintah Irlandia dalam memelihara iklim investasi yang berkesinambungan. Tulisan ini bertujuan untuk melihat aspek yang mempengaruhi Apple Inc. yang sampai saat ini tetap bertahan di Irlandia ketika permasalahan yang berat telah menggoyahkan kepercayaan perusahaan tersebut. Untuk menemukan aspek tersebut, kasus ini dipelajari dengan menggunakan metode literatur review secara sistematis. Secara keseluruhan, kajian ini menemukan bahwa dukungan kebijakan pemerintah Irlandia menjadi salah satu aspek penting bagi keputusan Apple Inc. Dukungan tersebut pada dasarnya merupakan strategi politik hubungan internasional pemerintah Irlandia dan Apple Inc. Melalui kasus ini pula, Indonesia dapat mengambil pelajaran yang diperlukaan untuk meningkatkan kepercayaan investor di Indonesia, terutama setelah diberlakukannya komunitas Masyarakat Ekonomi ASEAN.Kata kunci: tax evasion, Apple Inc., Irlandia, kepercayaan investor

2019 ◽  
Vol 3 (3) ◽  
pp. 20-32
Author(s):  
Sumitro Sumitro

Free trade agreement of ASEAN Economic Community (AEC) immediately will be implementedin the region. The four pillars of the AEC concept is a reference in the enforcement process. All memberstates have made preparations including Indonesia. Small and Medium-sized Enterprises also makepreparations. The preparation of the Indonesian government in the deal and how the measures taken toprotect Small and Medium-sized Enterprises is a discussion in the review of this article. Policies madeby the government, including the measures taken for businesses Small and Medium-sized Enterprises,still found some difficulties in implementation.Because entirely not going well then the nomination acceleration trade policies comprehensivelyneeds to be activated immediately so that the various policy papers that the government made will be ableto work together with entreperenurs. This study also found unrediness of national products, especiallySmall and Medium-sized Enterprises in competing due to human resources, inadequate infrastructureand the investment climate.


2021 ◽  
Vol 1 (3) ◽  
pp. 157-170
Author(s):  
Zulaikha Fitriyanti Zulaikha ◽  
◽  
Hasan Hariri ◽  
Riswanti Rini ◽  
Sowiyah Sowiyah ◽  
...  

Purpose: In 2015, ASEAN economic community was formed to turn the area into a single market and a competitive superior production base to make the region prosperous and stable. The how to do that is through education and applying the appropriate curriculum for industry's needs. This study analyzed and elaborated the curriculum used in vocational schools, especially in countries around ASEAN Economic Community or AEC. Research methodology: This descriptive content analysis study method was done by implementing a literature review. This literature review was to review and analyze the curriculum used in vocational education around AEC in order to fulfill the standards of AEC industry's needs. Results: This study finds that curriculum for vocational schools around ASEAN Economic Community set priority in standard skills and soft skills. Limitations: This study is limited to vocational schools, especially around ASEAN Economic Community. Contribution: This study could be useful for vocational schools around South East Asia and researchers researching curriculum, especially in Asia. Keywords: AEC, Curriculum, Vocational education


2016 ◽  
Vol 28 (2) ◽  
pp. 250
Author(s):  
Hezron Sabar Rotua Tinambunan

AbstractThe role of the people are needed to the development, because development success in a country is how the government to make a empowerment community. Local government policy in development has contributed by doing upaya­upaya serious. More indonesia is facing Asean economic community (MEA) in 2016, aimed at as an effort to increase stability the economy in Asean. Continuity of the local government and communities to face the challenges MEA indispensable. Local governments have to make regulatory system warehouse related resinous to cut the tengkulak a highly lethal businesses fshermen in guarantees the availability of capital for the production of sustainable and stabilize commodity prices.IntisariPeran masyarakat sangat dibutuhkan untuk tercapainya pembangunan, karena keberhasilan pembangunan di suatu negara adalah bagaimana pemerintah menentukan model pemberdayaan kepada masyarakatnya. Kebijakan Pemerintah Daerah dalam pembangunan memiliki andil dengan melakukan upaya-upaya serius. Lebih lagi Indonesia menghadapi Masyarakat Ekonomi ASEAN (MEA) pada tahun 2016, yang bertujuan sebagai salah satu upaya untuk meningkatkan stabilitas perekonomian di kawasan ASEAN. Kesinambungan antara pemerintah daerah dan masyarakat guna menghadapi tantangan MEA sangat diperlukan. Pemerintah daerah harus membuat regulasi terkait sistem resi gudang guna memangkas jalur tengkulak yang sangat mematikan hasil usaha nelayan dalam menjamin ketersediaan modal usaha untuk produksi yang berkelanjutan dan menstabilkan harga komoditi.


KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 897
Author(s):  
ROMENAH ROMENAH

AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators


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