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"The fiscal policy regarding Income Tax Article 21 born by the government is a tax facility given for certain employees which is expected to be able to stimulate the real sector, be applied and be enjoyed directly by the business party or society; and to regain the purchasing power of the society as well as to reduce the high cost of the economy.

Furnishing facility only for the employees that have fulfilled certain requirements can create inequality on the tax subject, the tax object and the tax burden itself. In addition, the certainty of the implementation of the regulation decreases since the policies regarding this matter have been changed frequently.

This thesis analyzes the government policies pertaining to Income Tax Article 21 on employee's earnings born by the government based on theories as well as equality and certainty principles that should be applied on good fiscal policy. The research is performed analytically by using data methods such as survey, interview, and literature study.

The incentive is the second-best choice that has to be taken by the government in order to satisfy the demand from employees. This condition indicates that the fiscal policy attempts to be in favor of the society but on the other hand overlooks the equality and certainty principles. It also renders the government loss by decreasing tax revenue from Income Tax Article 21.

The equality and certainty should have been acquired if there was a policy regarding the precise tax-deduction which is implemented on all taxpayers and based on assured law. This thesis suggests that the non-taxable income be adjusted since it is inappropriate with the current economic situation."

"Penelitian ini bertujuan untuk mengetahui latar belakang adanya perubahan Peraturan Pemerintah Nomor 45 Tahun 2003 yang telah diubah menjadi Peraturan Pemerintah Nomor 9 Tahun 2012 yang mengatur tentang jenis dan tarif atas jenis PNBP, khususnya yang terkait dengan tambang batubara dan melakukan evaluasi kebijakan Penerimaan Negara Bukan Pajak sektor tambang batubara untuk mendukung Rencana Aksi Nasional dan Rencana Aksi Daerah – Gas Rumah Kaca. Analisis data dalam penelitian ini menggunakan teori kriteria evaluasi kebijakan William N. Dunn. Penelitian menggunakan pendekatan kualitatif, dengan teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian (1) perubahan Peraturan Pemerintah Nomor 45 Tahun 2003 dilakukan untuk menambahkan objek Penerimaan Negara Bukan Pajak (PNBP) yang belum dijadikan objek PNBP serta adanya perubahan tarif berupa kenaikan khususnya untuk iuran tetap (land-rent) untuk golongan Izin Usaha Pertambangan (IUP) Batubara; (2) masih banyak identitas para penambang yang kurang jelas karena belum tersedianya database yang mampu mencakup semua wilayah, khususnya di Provinsi Kalimantan Timur secara menyeluruh serta masih adanya silang kepentingan di sektor tambang batubara ini.

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This aim of the study is to explore the background of the change in Government Regulation No. 45/2003 which has been converted into a Government Regulation No. 9/2012, which regulates the type and rate of the types of Non-Tax Revenues, especially those related about coal mining and evaluation of Non-Tax Revenues policy of coal mine sector to support the the National Action Plan and the Regional Action Plan - Greenhouse Gas. Data analysis in this study use the theory of policy evaluation criteria of William N. Dunn. This study used a qualitative approach, the technique of collecting data through in-depth interviews and literature study.

The results of the study (1) the changes in Government Regulation No. 45/2003 made to add objects tax state revenue (non-tax revenues) that have not made the object of Non-Tax Revenues as well as a change in the form of fare hikes, especially for fixed fees (land-rent) for the class of Mining Permit ( IUP ) Coal, (2) the identity of the miners still much less clear because of the unavailability of the database that is able to cover all areas, particularly in the province of East Kalimantan as a whole as well as the persistence of cross- interests in the coal mining sector."

"Terbitnya Peraturan Pemerintah Nomor 46 tahun 2013 dan tetap terbitnya peraturan lama yaitu angsuran Pajak Pengahsilan Pasal 25, memunculkan kebingungan bagi Wajib Pajak Orang Pribadi terutama Pedagang Pengecer, dalam menggunakan peraturan dalam tahun 2013. Penelitian ini dilakukan untuk mengetahui latar belakang penerbitan Pemerintah Nomor 46 tahun 2013 dan perbandingan kedua peraturan ditinjau dari prinsip Ease of Administration. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis wawancara mendalam dan studi literatur. Hasil penelitian adalah kemudahan adalah kata kunci dari latar belakang dikeluarkan Peraturan Pemerintah Nomor 46 tahun 2013 dan prinsip Ease of Administration sebagian besar dipenuhi oleh PER 32/PJ/2010 dibandingkan dengan Peraturan Pemerintah Nomor 46 tahun 2013. Upaya untuk memenuhi prinsip Ease of Administration, pemerintah membenahi kembali Peraturan Pemerintah Nomor 46 tahun 2013.

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Issuance of Government Regulation No. 46 of 2013 and the old rules are still the issuance of income tax installment Article 25, led to confusion for the individual taxpayer primarily Merchant Retailers, in using the rules in 2013. This study was conducted to determine the background of the issuance of Government Regulation No. 46 of 2013 and a comparison of the two rules in terms of the principle of Ease of Administration. This study used a qualitative approach with in-depth technical analysis of interviews and literature studies.

The results of the study were convenience are the key words of background issued Government Regulation No. 46 of 2013 and the principle of Ease of Administration largely met by PER 32/PJ/2010 compared to Government Regulation No. 46 of 2013. Efforts to meet the principle of Ease of Administration, the government fix the back of Government Regulation No. 46 of 2013."

"Penelitian ini membahas analisis kebijakan insentif pajak atas industri Low Cost Green Car LCGC di Indonesia Penelitian ini mengangkat dua permasalahan yaitu pertimbangan pemberian insentif pajak untuk mendorong industri Low Cost Green Car di Indonesia dan dampak kebijakan pemberian insentif pajak untuk industri Low Cost Green Car di Indonesia Pertimbangan pemberian insentif pajak untuk mendorong industri Low Cost Green Car tersebut adalah situasi ekonomi domestik yaitu naiknya pertumbuhan ekonomi situasi area pasar bebas regional yang menuntut industri otomotif Indonesia untuk selalu berinovasi menciptakan kendaraan hemat energi dan harga terjangkau teknologi untuk efisiensi bahan bakar minyak yang disyaratkan untuk membuat kendaraan yang lebih ramah lingkungan membangun industri komponen otomotif dalam negeri serta investasi lapangan kerja dan kemacetan Dampak kebijakan pemberian insentif pajak ini adalah berkembangnya Industri Low Cost Green Car meningkatnya investasi di industri komponen otomotif pertumbuhan jumlah kendaraan yang semakin tidak terkendali serta penurunan jumlah impor kendaraan utuh CBU Completely Built Up.

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This study discusses the analysis of the tax incentive policy on the Low Cost Green Car industry This study raised two issues that considered tax incentive to encourage the Low Cost Green Car industry in Indonesia and the impact of tax incentive policy of Low Cost Green Car industry in Indonesia Consideration of tax incentive to encourage the Low Cost Green Car industry are the economic situation the situation of regional free trade area that demands the Indonesian automotive industry to constantly innovate to create energy efficient vehicles and affordable prices the technology for fuel efficiency required to make vehicles more environmentally friendly build domestic auto component industry and investment employment and traffic congestion The impact of this tax incentive policy is the development of Low Cost Green Car industry increased investment in the automotive component industry growth in the number of vehicles getting out of control and the reduction in the number of imported vehicles "