PERPAJAKAN INTERNASIONAL DAN PENETAPAN HARGA TRANSFER
Ditujukan sebagai tugas mata kuliah Akuntansi Internasional
Tri Neliana. SE.,MM
Allan Moechamad Z.K (111040101)
Anita Mulia Putri (111040107)
Panji Ismoyo (1
From Empire to Independence
Colonies became more important for the British mainland economy
Colonies experienced agricultural and commercial growth but remained diverse in composition and outlook
o Generally adverse to cooperative efforts
The Heritage of
Odds favored the British army
o Barely 1/3 of Americans actively supported the Revolution
o Political stability was uncertain in America
o Army was poorly supplied and inexperienced
However, Americans had geographic home-field advantage & French alliance
Shaping a Federal Union
Fear of a central government dominated the periodresulted in fragmentation and stagnation
The Congress of the Confederation had very little government authority. Authority given to Congress by Articles
The Federalist Era
During the 1790s the new federal government would confront civil rebellions, threats of secession, international
intrigues, and foreign wars.
The New Nation
New England was on the verge of developing a manufacturing sector.
The Early Republic
Spirit of opportunism. Migrants flowed in three streams:
o From Old South
o From Blue Ridge Mountains
o From New England
Every state except South Carolina promised freedom to slaves that fought against the British.
Politicians sought to
Characteristics of developing American society
o Immigrants mostly from Germany and Ireland
o Dynamic social lifepeople had opportunity to better themselves
o Transition from agriculture to industry
o Romantic movement applied democratic ideals to philos
The Jacksonian Impulse
Jackson was the first president not to come from a prominent colonial family
Symbolized the changing social scene
Fluid new economic environment fostered scramble for material gain and political advantage
Calling the Jacksonian era
The Dynamics of Growth
Northeast industrial revolution
West agricultural empire
South cotton and slavery
Agriculture and the National Economy
Commercial and urban outlook replaced agrarian outlook
Spread of textile mills
An American Renaissance: Religion,
Romanticism, and Reform
Enlightenment prevailed in Americastrict rationalism and republicanism
Americans special mission to provide example of republican virtue
o Impatience and perfectionism
1840s: movement to west
o Providential destiny to subdue the entire continent
Most settlers sought to exploit economic opportunities of new land
o Trappers, farmers, miners, merchants, hunters, ranchers, teachers, domestics, prostitutes
Red text = questions
Bold = main ideas
Highlight = significant ideas
Northern and Southern interests had developed differently
o North wanted high tariffs on imports to protect its infant industries
o South favored free trade because they wanted to import
The Crisis of Union
How did slavery become increasingly politicized?
How did the Compromise of 1850 and the Kansas-Nebraska Act reflect sectional tensions?
What led to the rise of a third-generation party system: Republicans or Democrats?
What events led
The War of the Union
What were the major strategies of the Civil War?
How did the war affect the home front in the North and the South?
What were the reasons for, the results of, Lincolns Emancipation Proclamation?
The End of the Waiting Game
On both s
Reconstruction: North and South
What were the different approaches to Reconstruction?
How did Congress try to reshape southern society?
What was the role of African Americans in the postwar south?
What were the main issues in national politics in the 1870
The South and the West Transformed
What were the economic and political policies of the states in the post-Reconstruction South?
How did segregation and political disenfranchisement shape race relations in the New South?
What were the experiences of farme
Big Business and Organized Labor
What factors fueled the growth of the post-Civil War economy?
What were the methods and achievements of major entrepreneurs?
What led to the rise of large labor unions?
The Rise of Big Business
The Industrial Revolution
The Emergence of Urban America
How did immigration affect the growth of the modern city?
What led to the rise of powerful reform movements?
What was the impact of Darwinian thought on the social sciences?
What were the literary and philosophical trends of
Gilded Age Politics and Agrarian Revolt
What were the political developments of the Gilded Age?
What problems, real and perceived, affected American farmers of the era?
What factors precipitated the rise of agrarian revolt and the Populists?
What was sign
America was on the threshold of modernity
Old truths and beliefs clashed with scientific discoveries
The United States began to emerge from its isolationist shellagainst alliance
United States became military and industrial power
The Progressive Era
From what social bases did progressivism emerge?
What were the basic elements of Progressive reform?
What events shaped the presidencies of Theodore Roosevelt, William H. Taft, and Woodrow Wilson?
Why was the election of 1912 so signif
America and the Great War
How did Wilsons foreign policy lead to American involvement in Latin America?
What were the causes of the Great War in Europe?
Why did America enter the Great War, and what was its role?
How did Wilson promote his peace plan?
The Modern Temper
Why did reactionary forces emerge in the 1920s?
What characterized the social ferment of the 1920s?
How did modernism influence American culture?
Postwar disillusionment challenged old values and spurred modernism
o Modernism appeared
Republican Resurgence and Decline
What characterized the conservatism in the presidencies of Harding, Coolidge, and Hoover?
What drove the growth in the American economy in the 1920s?
What were the causes of the Great Depression?
New Deal America
What were the social effects of the Great Depression and Franklin Roosevelts efforts at relief, recovery, and
Why did the New Deal draw criticism from both the right and the left?
How did the New Deal expand the federal governm
From Isolation to Global War
What was the impact of isolationism and peace movements on American politics between the two world
How did the United States respond to German aggression in Europe during the late 1930s?
How did events in Asia lead to
The Second World War
What were the social and economic effects of WWII, especially in the West?
How did the Allied forces win the war?
What efforts did the Allies make top shape the postwar world?
Attack on Pearl Harbor ended American neutrality
The Fair Deal and Containment
What was the economic, social, and political aftermath of WWII, and what were the origins and early
developments of the cold war?
What was Trumans Fair Deal?
What was the extent of US involvement in the Korean War?
Through the Picture Window: Society and
Why did the American economy expand during the postwar period?
In what ways were contrasting strains of conformity and innovation characteristics of the 1950s?
What were the characteristics of
Conflict and Deadlock: The Eisenhower Years
What were the main characteristics of Eisenhowers dynamic conservatism?
What events shaped American foreign policy in the 1950s?
Why did the civil rights movement emerge in the 1950s?
What events in Southeast As