D3 Pajak

The ASEAN Economic Community (AEC) has been established for several decades. The AEC is inspired by other regional communities. The situation strengthens each country’ economic and investment. Based on ASEAN Statistical Yearbook 2020, in 2019 the capital inflow to ASEAN amounted USD 158 Billion. The objective of this study is to investigate the cause and effect of these global phenomenon to ASEAN countries especially Indonesia. Also, this paper will elaborate FDI effect from the tax revenue point of view. This paper uses a qualitative method in order to obtain a deep understanding. We found several findings. First, there is a relation between the establishment of regional community and foreign direct investment (FDI). Second, FDI is beneficial to enhance the tax administration system especially country’s tax revenue.

There are 18 mercury-resistant bacterias narrow spectrum have been isolated from ex illegal gold mining area with tailing 6 years. This isolation was carried out in September 2002. Mercury-resistant bacterias narrow spectrum is cultivated on solid selected medium refer to Canstein et al, (2002) which is added with 10 mikrogram/mL HgCl2. After identified followed Bergey's Manual of Determinative Bacteriology System, there were found 14 mercury-resistant bacterias narrow spectrum as Enterobacter hafniae and 4 of them as Enterobacter cloacae. Based on antibiotic resistance assay, there were found 8 isolates are resistant ampicillin, 7 isolates are resistant chloramphenicol, 17 isolates are resistant tetracycline, and 18 isolated are sensitive rifampicin.