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"In 2015, along with the implementation of taxpayer development year, DGT as an extension of government released a policy which facilitates the elimination of administrative sanction through filing. This policy is also refered to as reinventing policy. A similar policy was also enacted in 2008, under the name of sunset policy. Government released these policies in order to increase state revenue derived from tax sector which has been considered as unable to reach the maximum amount of revenue and to strengthen the database owned by DGT. This research was a study case about the evaluation of the 2008 sunset policy and 2015 reinventing policy that were implemented in a Pratama-level tax office in Depok Cimanggis. This was a qualitative research and its result indicated that sunset policy was successful in increasing the obedience of taxpayers as well as increasing tax revenue for that particular tax office. On the contrary, reinventing policy in 2015 was considered unsuccessful in terms of increasing obedience as well as tax revenue."

"Dalam rangka merealisasi pertumbuhan ekonomi agar meningkatkan daya serap tenaga kerja dan kesejahteraan masyarakat, telah terjadi peningkatan kegiatan industri. Peningkatan kegiatan industri yang mengandalkan energi fosil dalam jangka panjang dapat memicu kontribusi emisi semakin tinggi yang tidak diperhitungan melalui pasar produsen dan konsumen. Perlu upaya pemerintah agar terjadi transformasi pergeseran dari industri tinggi karbon (high carbon industries) ke aktivitas industri ke arah resoruces efficiency dan mendorong penggunaan sumber energi baru terbarukan menuju industri rendah karbon (low carbon industries). Seperti yang terjadi di berbagai Negara, untuk mendorong investasi dan kegiatan di sektor industri rendah karbon, Pemerintah memberikan berbagai insentif pajak. Namun berbagai insentif yang secara fiscal juga merupakan subsidi pemerintah melalui pengorbanan penerimaan pajak tersebut, dirasakan belum cukup efektif. Disertasi ini bertujuan merekonstruksi kebijakan insentif pajak untuk mendorong industri rendah karbon. Analisa hasil penelitian dimaksudkan untuk menggambarkan dan mengevaluasi kondisi kebijakan insentif pajak saat ini, menganalisa faktor-faktor penghambat dan kelemahan instrumen kebijakan insentif pajak serta mengusulkan desain rekonstruksi kebijakan insentif pajak yang dapat dibangun menuju industri rendah karbon di Indonesia. Penelitian ini menggunakan paradigma kronstruktivisme dan menggunakan qualitatif system dynamics. Hasil evaluasi menunjukan insentif pajak masih diberikan secara parsial, tersebar, serta belum terfokus pada upaya penurunan emisi gas rumah kaca (GRK) pada sektor industri sehingga kebijakan insentif pajak dinilai masih belum efektif. Berdasarkan lima kriteria prinsip perpajakan yang ideal menunjukkan bahwa administrasi pelaksanaan pemberian insentif pajak tidak sederhana. Insentif pajak tidak bersifat netral dan tidak menarik industri karena tidak ekonomis. Peraturan pajak yang tidak transparan dan birokrasi pemerintah telah menghambat sehingga implementasinya masih sulit. Hambatan dan kelemahan pemberian insentif pajak yaitu kurangnya koordinasi para implementor kebijakan, pengukuran insentif yang belum optimal, tidak adanya blueprint pengembangan industri, dan kebijakan yang tidak memihak industri dalam negeri dan industri kecil. Desain rekonstruksi kebijakan insentif pajak yang diusulkan harus mempertimbangkan empat aspek yaitu prinsip pemberian insentif pajak, bentuk insentif pajak, manfaat insentif pajak dan syarat pemberian insentif pajak. Desain rekonstruksi insentif pajak yang ditawarkan diyakini dapat menjadi kunci untuk mendorong perubahan perilaku industri ke arah efisiensi energi dan beralih ke energi baru terbarukan untuk mendorong industri rendah karbon dan menghasilkan keunggulan kompetitif.

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To realize the economic growth that absorpt of labor and improve the welfare society there has been an increase in industrial activities.The increase of industrial activities which still rely on fossil fuels in the long term can lead to higher emission contribution. This emission is not calculated in producer and consumer markets. It should be the government's efforts to transform high-carbon industries to resources efficiency of industrial activity. The government also should encourage the use of renewable energy sources towards low carbon industries. In many countries, to encourage investment and activities at low carbon industries, the goverment provide the tax incentives. However various fiscal incentives which are also a government subsidy through the sacrifice of the tax revenue, is not effective. This research is aimed to analize why the reconstruction design of tax incentives policies is needed that would lead to lowcarbon industries.

This research applies qualitative system dynamics and Nvivo. The evaluation result show that the tax incentives schemes are granted partial, scattered, and have not focused on efforts to reduce green house gases (GHG) emissions in the industrial sectors thus tax incentive policies have not been effective.The evaluation results based on five ideal principles of taxation show that the tax administration implementation are not simple. In addition, tax incentives are not neutral and not efficient. Further, tax rules are not transparent and the government bureaucracy implementation is still complicated.

Barriers and weaknesses of the tax incentives are caused by firstly, lack of coordination among the policy implementor, secondly, insentives measurements are not optimal, thirdly, lack of industrial development blueprint and lastly, policies tend to be pro-capitalist. The reconstruction of proposed tax incentive policies have to consider four aspects which consists of the principle of grant, the type, the benefit and the terms of tax incentives. Reconstruction design of tax incentives offered is believed to be the key driving to change industry behavior towards energy efficiency, switching the use of conventional energy toward renewable energy, encouraging low-carbon industries and generating competitive advantage."

"Kebijakan PMK.124/PMK.011/2013 dikeluarkan untuk menjaga stabilisasi perekonomian nasional karena ada krisis ekonomi yang terjadi di Indonesia yang disebabkan oleh kebijakan the Fed, defisit neraca perdagangan dan defisit transaksi berjalan. Tujuan dari penelitian ini adalah untuk menganalisa latar belakang pemberian insentif pajak dan implikasinya terhadap wajib pajak industri tekstil. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif dan metode pengumpulan data dilakukan melalui wawancara mendalam dan studi literatur. Hasil penelitian ini adalah pemerintah memberikan insentif pajak kepada industri tekstil karena penyumbang devisa terbesar non-migas, penyerapan tenaga kerja yang besar, dan selalu mengalami surplus ekspor. Sedangkan implikasi bagi pemerintah dan industri tekstil adalah pengurangan pendapatan negara selama September-Desember 2013, tidak terjadinya pemutusan hubungan kerja, dan cash flow perusahaan yang lebih sehat.

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The policy of PMK.124/PMK.011/2013 to keep the stabilization of national economy due to economic crisis in Indonesia caused by Fed policy, trade deficit and current account deficit. The purpose of this research was to analyze background and implications of tax incentives to taxpayers textile industry. This research used a qualitative approach with descriptive design and method of data collection was conducted through in-depth interviews and literature studies.

The results of this research is that the government give tax incentives to the textile industry as the largest foreign exchange earner of non-oil and gas, large employment, and always had a surplus of exports. While the implications for government and textile industry is the reduction in state revenue during the September to December 2013, the non-occurrence of a termination, and the company's cash flow become more healthier."

"Penelitian ini menganalisa kebijakan penentuan pengenaan pajak penghasilan final bagi wajib pajak orang pribadi yang memiliki peredaran bruto tertentu. Penelitian ini dilakukan dengan pendekatan kualitatif dan metode kualitatif. Hasil penelitian menunjukkan kebijakan pengenaan pajak penghasilan final bagi wajib pajak orang pribadi dimaksudkan untuk menjangkau wajib pajak yang belum masuk dalam sistem pajak. Kebijakan pengenaan pajak ini dianggap mudah bagi sektor yang tergolong hard to tax. Dari asas ease of administration kebijakan ini telah memenuhi aspek certainty, simplicity, convenience dan efficiency sebagai unsur pembentuk dari asas ease of administration tersebut.

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This research analyzes the policy determining the imposition of final income tax for personal taxpayers that have certain gross circulation. This research was conducted with qualitative approaches and qualitative methods. The results showed the policy imposition of final income tax for personal taxpayer intended to reach out taxpayers who have not entered into the tax system. The imposition of this tax policy is considered easier for sectors that are relatively hard to tax. From the principle of ease of administration this policy has complied aspect of certainty, simplicity, convenience and efficeincy as an element of fundamental shaper of ease of administration."

"Penelitian ini dilakukan untuk mendapatkan gambaran mengenai proses formulasi kebijakan insentif Pajak Bumi dan Bangunan atas lahan pertanian di Kabupaten Sleman. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi lapangan (wawancara mendalam) dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa proses formulasi kebijakan insentif Pajak Bumi dan Bangunan bagi lahan pertanian berlangsung pada saat pembahasan Raperda Peraturan Daerah Nomor 11 Tahun 2012 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Pembuatan Kebijakan Insentif tersebut dilatarbelakangi oleh posisi Kabupaten Sleman yang strategis sehingga rawan akan fenomena konversi lahan pertanian menjadi non pertanian, dan alternatif kebijakan yang dipilih sebagai insentif Pajak Bumi dan Bangunan bagi lahan pertanian adalah pengurangan tarif Pajak Bumi dan Bangunan yang kemudian dicantumkan dalam Pasal 8 Peraturan daerah tersebut.

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This undergraduate thesis was conducted to get a overview of how the process of formulations policy property tax incentive on agricultural land in the Sleman Regency. This study used a qualitative approach to techniques of collecting data through field reasearch (Indepth-Interview) and literatur study. The results of this research show that the process of formulation policy property tax insentive on agricultural land takes place at the time of the discussion of the draft regulation the number 11 in 2012 about the rural and urban property tax. The incentive policies backed by the creation of the strategic position of Sleman Regency so prone to the phenomenon of conversion of farmland to non farmland, and alternative policy chosen as tax incentives for agricultural land is the reduction of tax rates was then be stated in the section 8 regulations of the area."

"Tesis ini membahas tentang aplikasi kebijakan pemberian insentif pajak dan kepabeanan terhadap kegiatan penelitian dan pengembangan iptek yang dilakukan oleh badan usaha. Latar belakang masalah adalah bahwa perlu adanya dukungan pemerintah terhadap perkembangan penelitian dan pengembangan iptek di Indonesia yaitu melalui kebijakan yang dikeluarkan oleh pemerintah. Selain itu adanya pengaturan-pengaturan yang berbeda tentang pemberian insentif pajak dan kepabeanan yang dibentuk oleh kementerian dan lembaga serta bagaimana kementerian dan lembaga melaksanakan kebijakan pemerintah tersebut. Kegunaan penelitian ini akan memberikan rekomendasi dalam mengaplikasikan kebijakan pemerintah dalam hal pemberian insentif pajak dan kepabeanan terhadap kegiatan penelitian dan pengembangan iptek yang dilakukan oleh badan usaha. Penelitian yang dilakukan oleh penulis adalah penelitian hukum normatif. Hasil penelitian ini adalah mendorong pemerintah untuk memberikan kepastian hukum dalam pelaksanaan suatu kebijakan dan mencegah tumpang tindih level pengaturan peraturan perundang-undangan sehingga memudahkan badan usaha untuk menggunakan fasilitas yang diatur dalam kebijakan ini, dengan demikian juga meningkatkan perkembangan iptek dalam negeri.

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This thesis discusses the application of tax policy and customs incentives for science and technology research and development activities conducted by enterprises. The background of the problem is that the need for government support for the development of the research and development of science and technology in Indonesia is through the policies issued by the government. Besides the different arrangements on tax and customs incentives set up by ministries and agencies as well as how the ministries and agencies implement government policy.

The usefulness of this study will provide recommendations to apply government policy in terms of tax and customs incentives for science and technology research and development activities conducted by enterprises. Research conducted by the authors is a normative legal research.

Results of this study are encouraging the government to provide legal certainty in the implementation of a policy and prevent overlapping levels of regulation of legislation making it easier for enterprises to use the facilities set out in this policy, thereby also increasing the development of science and technology in the country."

"ABSTRAKSkripsi ini membahas mengenai implementasi kebijakan pada penerapan tarif progresif dalam rangka pelaksanaan pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di DKI Jakarta dimaksudkan untuk memberikan progresivitas sehingga dapat dirasakan adil bagi Wajib Pajak. Namun pada penerapan kebijakannya ditemukan permasalahan. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan dalam penerapan tarif progresif PBB P2 di DKI Jakarta. Penelitian ini dilakukan menggunakan pendekatan kualitatif melalui wawancara mendalam terhadap aktor-aktor pelaksana kebijakan dan studi literatur. Adapun hasil penelitian ini yakni implementasi penerapan tarif progresif PBB P2 yang belum baik ditinjau dari realisasi penerimaan PBB P2 tahun 2013 sebesar Rp 3.372.759.801.356 atau 93,79% yang belum optimal serta kendala dalam pelaksanaan penerapan tarif progresif PBB P2 berupa resistensi dari masyarakat DKI Jakarta dan upaya pemerintah dalam mengatasi kendala tersebut.

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ABSTRACTThis undergraduate thesis discusses about implementation of progressive rates of land and building tax on rural and urban sector collection intended to provide a progression that can be perceived fairly for the taxpayer. However, the implementation of policies found problems. This study aims to analyze policy implementation in the application of progressive rates of land and building tax on rural and urban sector collection in Jakarta. This research was conducted using a qualitative approach through in-depth interviews of the actors implementing the policy and literature review. The results of this research is the implementation of application of progressive rates of land and building tax on rural and urban sector is not good in terms of realization of the land and building tax on rural and urban sector acceptance in 2013 is IDR 3,372,759,801,356, or 93.79%, which is not optimal and obstacle in the implementation of progressive rates the land and building tax on rural and urban sector such as resistance from people of Jakarta and government efforts to overcome that obstacle."