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"Penelitian ini membahas mengenai aspek behavioral finance utamanya pengaruh yang ditimbulkan oleh usia dan jenis kelamin terhadap preferensi risiko investor di Indonesia. Lebih lanjut, penelitian ini juga membahas mengenai pengaruh preferensi risiko terhadap pemilihan investasi saham berbasis dividen saat telah berlakunya fasilitas pembebasan pajak atas dividen pada level investor di Indonesia serta efek moderasi awareness investor dari fasilitas pembebasan pajak tersebut. Dengan menggunakan data dari 321 responden, didapatkan hasil atas pengaruh usia terhadap preferensi risiko yang bervariasi namun, condong semakin bertambah usia investor semakin tinggi pula preferensi risikonya. Hal ini bertolak belakang dengan stigma dan kebanyakan hasil penelitian sebelumnya. Untuk jenis kelamin ditemukan laki-laki memiliki preferensi risiko lebih tinggi daripada perempuan. Sementara itu, orang dengan preferensi risiko tinggi akan tetap cenderung memilih saham yang menghasilkan dividen karena memperlakukan dividen sebagai short-term return dan awareness akan fasilitas pembebasan pajak atas dividen tersebut menguatkan hubungan preferensi risiko terhadap pemilihan investasi saham berbasis dividen karena mampu memberikan insentif tersendiri.

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This research discusses aspects of behavioral finance, especially the influence that age and gender have on investors' risk preferences in Indonesia. Furthermore, this research also discusses the influence of risk preferences on the choice of dividend-based stock investment when the tax exemption facility for dividends has been implemented at the investor level in Indonesia as well as the moderating effect of investor awareness of this tax exemption facility. Using data from 321 respondents, results were obtained regarding the influence of age on risk preferences which varied, however, the older an investor tends to be, the higher their risk preferences. This is contrary to stigma and most previous research results. For gender, it was found that men had a higher risk preference than women. Meanwhile, people with high-risk preferences will still tend to choose shares that produce dividends because they treat dividends as short-term returns and awareness of the tax exemption facility for dividends strengthens the relationship between risk preferences and the choice of dividend-based stock investments because they are able to provide their own incentives."

"[ABSTRAKIndonesia terletak di wilayah geografis yang rentan terhadap perubahan iklim.Meskipun intensitas energinya terus menurun, namun konsumsi energi dan emisikarbon terus meningkat. Sehingga diduga terdapat fenomena rebound effect. Studiini menggunakan model keseimbangan umum (CGE) untuk menganalisisfenomena rebound effect di Indonesia, serta dampak pengurangan subsidi energidan pengurangan pajak pendapatan terhadap rebound effect dan perekonomian.Hasil simulasi menjunjukkan bahwa di Indonesia terdapat fenomena reboundeffect, dimana pengurangan subsidi energi dapat menurunkan rebound effectsecara efektif, serta berdampak positif terhadap perekonomian. Meskipun dapatmenurunkan rebound effect, penerapan pengurangan pajak penghasilanberdampak negatif bagi perekonomian.;

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ABSTRACTIndonesia is located in the geographic areas that are vulnerable to global climatechange. Despite the energy intensity is declining, the energy consumption andcarbon emissions continue to increase. So the existance of rebound effectphenomenon is suspected. This study uses a general equilibrium model (CGE) toanalyze rebound effect phenomenon in Indonesia, and also to analyze the impactof energy subsidy reduction and income tax reduction to the rebound effect andthe economy. The simulation results shows that the rebound effect phenomenon isexist in Indonesia, in which the reduction of the energy subsidies can reduce therebound effect effectively, and it has a positive impact to the economy. Althoughit may reduce the rebound effect, the implementation of the income tax reductionhas negative impact to the economy., IIndonesia is located in the geographic areas that are vulnerable to global climatechange. Despite the energy intensity is declining, the energy consumption andcarbon emissions continue to increase. So the existance of rebound effectphenomenon is suspected. This study uses a general equilibrium model (CGE) toanalyze rebound effect phenomenon in Indonesia, and also to analyze the impactof energy subsidy reduction and income tax reduction to the rebound effect andthe economy. The simulation results shows that the rebound effect phenomenon isexist in Indonesia, in which the reduction of the energy subsidies can reduce therebound effect effectively, and it has a positive impact to the economy. Althoughit may reduce the rebound effect, the implementation of the income tax reductionhas negative impact to the economy.]"

"Pemerintah di berbagai negara berupaya meningkatkan efisiensi administrasi perpajakan, guna mengurangi biaya menghimpun penerimaan pajak. Tujuan penelitian ini adalah menghitung biaya administratif pajak dan rasionya di Indonesia. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data studi dokumentasi dan wawancara mendalam kepada pegawai DJP dan akademisi. Hasil penelitian ini menujukkan bahwa. Hasil perhitungan menunjukkan bahwa biaya administratif pajak mengalami tren kenaikan jumlah nominalnya pada masa reformasi pajak jilid II, meskipun pada tahun 2012 mengalami penurunan. Rasio biaya administratif pajak pada tahun masa reformasi pajak jilid II mengalami tren penurunan, meskipun sempat terjadi peningkatan rasio pada tahun 2011.

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Governments tend to increase the efficiency in administering tax, which to decrease the cost of collecting tax. The purpose of this research is to measure the administrative costs of tax and its ratio. This research uses descriptive qualitative method and gathers data and information through existing statistics study and semi-structured interview from DGT officers and experts.

The result of this research shows that Indonesia’s administrative costs of tax are increased from 2009 to 2011, then decreased at 2012. The trend of administrative costs of tax ratio are decreased through these years, although it was increased at 2011."

"Focuses on constitutional reform in Indonesia (1999-2002) from the perspective of shari'a. Discusses whether shari'a and democratic constitutionalism can be fused without compromising on human rights, the rule of law, and religious liberty."