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"Penelitian ini membahas evaluasi kebijakan pengenaan Bea Masuk Tindakan Pengamanan Sementara Terhadap Impor Tepung Gandum (Tinjauan Peraturan Menteri Keuangan Nomor 193/PMK 011/2012). Penelitian ini adalah penelitian kualitatif dengan analisis deskriptif. Pengenaan Bea Masuk Tindakan Pengamanan Sementara Terhadap Impor Tepung dikarenakan adanya lonjakan volume impor yang berpotensi menimbulkan kerugian untuk industri dalam negeri. Kebijakan ini ditetapkan akibat adanya keterlambatan penyelidikan yang dilakukan oleh KPPI. Penetapan kebijakan ini membuat industri pakan ternak mengalami kenaikan harga bahan baku, karena bahan baku mereka dominan impor. Industri pakan ternak merupakan industri strategi yang seharusnya dibebaskan dari pengenaan bea masuk dan pajak pertambahan nilai.

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This research describe about evaluation policy of Provisional Safeguard Measures Duty against Wheat Flour Import (Regulation Overview Finance Minister Number 193/PMK 011/2012). This research is a descriptive qualitative analysis. Imposition of Provisional Safeguard Measures Import Duty against Wheat Flour Import because of a surge in the volume of imports that could potentially cause harm to the domestic industry.

This policy was established due to the delay in the investigation conducted by KPPI. This policy setting makes feedmills industry experiencing price increase of raw materials, due to their dominant raw material import. Feedmills industry is an industrial strategy which should be exempt from the imposition of import duties and value added tax."

"Penelitian ini mengangkat permasalahan yaitu alasan pemerintah menerapkan kebijakan bea keluar atas barang ekspor mineral, pencapaian tujuan kebijakan bea keluar atas barang ekspor mineral, dan alternatif kebijakan bagi kebijakan bea keluar atas barang ekspor mineral. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa alasan pemerintah menerapkan kebijakan bea keluar atas barang ekspor mineral adalah untuk mendukung pelaksanaan peningkatan nilai tambah, yang merupakan amanat dari Undang-Undang No. 4 Tahun 2009. Secara umum tujuan kebijakan bea keluar sudah tercapai, yakni pengendalian penjualan bijih ke luar negeri, peningkatan nilai tambah, dan menjaga ketersediaan sumber daya mineral di dalam negeri. Namun tujuan pengendalian ekspor belum optimal tercapai, beberapa komoditi justru mengalami peningkatan volume ekspor. Alternatif kebijakan yang dapat diberikan adalah penerapan earmarked tax pada penerimaan bea keluar, penerapan diferensiasi tarif baik berdasarkan klasifikasi nilai tambah produk maupun berdasarkan tingkat pengolahannya, dan tarif progresif.

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This research raised issues regarding the reason government implemented export tax policy on mineral export goods, objective achievement of export tax policy on mineral export goods, and alternative policy for export tax policy on mineral export goods. This research uses qualitative approach with descriptive design. The result showed that the reason government implemented export tax policy on mineral export goods is to support value added enhancement practice, which is mandated of Law Number 4 Year 2012.

Generally, the objectives is achieved, that is mineral ore export control, value added enhancement, and protect availability of mineral resources in domestic. However export control objective is not optimally achived, some comodity on the contrary increased in export volume. Alternative policy given is application of earmarked tax on tax export revenue, application of rate differentiation either by value added product classification nor by its processing level, and progressive rate."

"Economic globalization impacts to the increase of international transactions. Countries need each other to market their products and to supply their material resources for industries. Component automotive industry of Indonesia addicted to import their materials because they could?t get those specific kind of materials from domestic market. This condition has been affecting the competitiveness of their products in both domestic and international market because they have to pay customs rate 5-15%. Otherwise component that imported from other countries such as ASEAN countries has no customs (zero rate) because of harmonized system that is free trade agreement among Indonesia and them.Government took actions and used their function to protect components which is produced by domestic component automotive industry. They gave incentives for those industries by customs facilities to improve competitiveness of their products so can be compared with imported product. Custom exemption facility of import material used for production of component for vehicle gave by Regulation of Finance Minester Number 34/PMK.011/2007. Those facility wished to be longer, so it?s so interesting to analize the backgrounds, implementation, and evaluation. Rasearcher analized to gave description by qualitative methods.Before those regulation published there are some background conditions which make government gave the facilities. Those condition was such as addiction of imported materials, policy package for domestic automotive industry to maintain economic growth, and high demand of component automotive. Comparing the situations of domestic component automotive industry, government gave customs exemption facility of the specific materials nedded by component automotive industry.Then the implementation of that regulations mate some factors that could support or interrupt the goal. Evaluation of this facility can be analized by government?s revenue impacted positively from sector of other kind of taxes. Besides improvement of domestic sales and export comodity from company in component automotive industry reflect the good impacts of the facility. After there was the facility, comparisson was proved that component for vehicle of domestic industry has good competitiveness and can be compared from imported product."

"Nowadays, International trading has become more opened, because the reduction of tariff barrier and non-tariff barrier. This situation made a competition between nation become more complex. Many countries use dumping strategic to win the international competition. Dumping actually is a normal strategic in trading world. It?s become unfair when it causes injury to domestic industry. Because dumping categorize as Unfair Trade Practices, many countries (members of World Trade Organization/WTO) used anti dumping action to deal with unfair trade practices being carried out by their trading partners.

Researcher?s main concern is in imposition of anti dumping duties. To know how anti dumping duties can protect the domestic industries. Researcher also want to analyze the problems on anti dumping actions that levies to some imported goods that causes injury to domestic industries. Whether the decision is to impose or not to impose an anti dumping duty to that imported goods. The researcher used qualitative approach and use descriptive method to analyze this report.

The result of this research showed that anti dumping duties act can protect the domestic industries and make competitive price in domestic market. The problems when anti dumping duty imposed to some product are: complain from the exporting country because the price of the product in domestic market will be more expensive than before. And Complain from the domestic consumers because it makes goods used by the domestic consumers more costly. If the decision is not to imposed the anti dumping duty with the ?national interest? reason it also a problems because there?s no clear guidance on national interest test in Indonesian anti dumping legislation. This is why the people said that ?anti dumping is a double edge sword?. But whatever the merits of anti dumping, Indonesia should continue to take their national interest into account before levying these duties."

"Penelitian tentang analisis formulasi kebijakan atas penetapan Nilai Jual Objek Pajak Tidak Kena Pajak Bumi Bangunan dalam Peraturan Menteri Keuangan Nomor 67/PMK.03/2011 bertujuan untuk mengetahui perumusan kebijakan mulai dari tahap penyusunan, agenda, hingga tahap formulasi kebijakan. Kebijakan ini dibuat dalam rangka menyesuaikan NJOPTKP PBB dengan perkembangan ekonomi, moneter dan harga umum objek pajak. Penelitian ini juga ditujukan untuk mengetahui faktor yang menjadi dasar penetapan NJOPTKP PBB, dengan pendekatan penelitian kualitatif dan metode pengumpulan data kualitatif melalui wawancara mendalam. Peneliti menemukan nilai penghitungan wajar dan inflasi yang menjadi faktor utama dalam kenaikan NJOPTKP PBB. Dengan demikian diharapkan pemerintah menetapkan besarnya NJOPTKP PBB secara berkala dengan mempergunakan nilai penghitungan wajar.

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Researh on policy formulation analysis of property tax exemption (Peraturan Menteri Keuangan Nomor 67/PMK.03/2011) is to find out policy formulation, starting from preparation stage, agenda setting, up to policy formulation. The research was made to adjust property tax exemption with economic development, monetary, and value of tax object. This research also to find out the factors of property tax exemption establishment, using qualitative approach and qualitative data with indeep interview. Researcher find out fair value, and conclude that inflation is the main factor on determining property tax exemption. Therefore, the goverment be expected to determine property tax exemption periodically, using fair value."

"Penelitian ini bertujuan untuk menganalisis dasar pemikiran yang melatarbelakangi perumusan kebijakan bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan peralatan telekomunikasi, implementasinya, serta faktor penunjang dan penghambat dalam implementasinya. Penelitian ini adalah penelitian kualitatif. Teknik pengumpulan data menggunakan wawancara mendalam dan studi literatur.Hasil penelitian ini menunjukkan bahwa dasar pemikiran yang melatarbelakangi perumusan kebijakan bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan peralatan telekomunikasi adalah karena krisis ekonomi global, pertumbuhan industri jasa telekomunikasi, dan upaya untuk meningkatkan daya saing industri peralatan telekomunikasi.

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The purpose of this research is to analyze the background of the policy of customs duties borne by the government on the import of goods and materials to produce telecommunications equipment, the implementation, and also supporting and inhibiting factors due to the implementation. This research is a qualitative research. Data collection techniques using depth interviews and literature studies.The research result shows that the background of the policy of customs duties borne by the government on the import of goods and materials to produce telecommunications equipment is because the global economic crisis, the growth of the telecommunication service industry, and efforts to improve the competitiveness of the telecommunication equipment industry."

"Skripsi ini membahas mengenai Analisis Formulasi Kebijakan Bea Keluar atas Ekspor Crude Palm oil (CPO). Pemerintah memiliki kewenangan untuk membentuk suatu kebijakan publik. Pemerintah juga memilki kewenangan untuk menetapkan tarif sebagai instrumen kebijakan fiskal dalam rangka menahan laju ekspor. Tarif progresif yang ditetapkan bertujuan untuk mengantisipasi lonjakan harga di pasaran internasional, untuk memenuhi kebutuhan dalam negeri, dan meningkatkan program hilirisasi industri. Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis data kualitatif. Hasil penelitian ini menunjukkan bahwa alur proses formulasi penetapan tarif progresif dilakukan oleh tim tarif dimana departemen terkait memberikan usulan harga patokan ekspor kepada kementerian perdagangan, kemudian kementerian perdagangan menentukan harga patokan eskpor berdasarkan harga CPO bursa Malaysia dan Rotterdam yang memperhitungkan harga CPO internasional selanjutnya menetapkan harga referensi CPO berdasarkan hasil rata-rata harga patokan ekspor serta menetapkan tarif Bea Keluar yang disahkan oleh Menteri Keuangan. Serta terdapat hambatan dalam proses formulasi kebijakan tarif progresif atas ekspor CPO.

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This thesis discusses the analysis formulation of tax policy towards crude palm oil (CPO). The government has the authority to shape public policy. The goverment also has the authority to set rates as an instrument of fiscal policy in order to restrain of export. Progressive tariffs set out aims to anticipate the surge in prices in the international markets, to meet the needs in the country, and improve the downstream industries program. This research used the qualitative approach with qualitative data analysis techniques. The results of this research indicate that the groove process formulation progressive rate-setting did by tariff team where the related department make a export benchmark price proposal to the Ministry of trade, then the Ministry of trade determine export benchmark price based on Malaysia and Rotterdam CPO price that calculate with CPO international price. Further, set CPO reference price based on average benchmark price of exports and decide duty tariff that legal by Minister of Finance. and also, there are obstacles in process formulation progressive tariff policy."

"Tesis ini membahas penentuan status subjek pajak Tenaga Kerja Indonesia dengan kriteria keberadaan di luar negeri. Pendekatan yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. Pembahasan diawali dengan latar belakang dirumuskannya kebijakan tersebut. Berdasarkan hasil penelitian, pertimbangan perumusan kebijakan tersebut adalah memberikan fasilitas kepada Tenaga Kerja Indonesia di luar negeri di samping adanya ketidakpastian penentuan berakhirnya kewajiban pajak subjektif. Pembahasan dilanjutkan dengan mengevaluasi keselarasan kebijakan tersebut terhadap azas certainty, horizontal equity dan revenue productivity. Hasil penelitian menyimpulkan kebijakan tersebut belum sepenuhnya selaras dengan ketiga azas tersebut.

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This thesis discusses the determination of the tax subject of Indonesian Workers to the criteria of presence abroad. The approach used is qualitative with descriptive analysis. The discussion begins with the background of the policy formulated. Based on the results of research, policy consideration is to provide facilities for Indonesia Labor abroad in addition to the uncertainty of determining the end of the subjective tax obligations. The discussion was continued by evaluating the alignment of the policy on the principle of certainty, horizontal equity and revenue productivity. The study concludes that policy is not fully aligned with the three principles."

"Alternative Policy in the Final Tax on Stock Sales Conducted Through Stock ExchangesBeginnings 1995, any gains received by any individual person or body corporate on stock sales which are conducted through stock exchanges have been subjected to a final tax of 0.1% of their gross value. The tax is withheld by the stock exchange, broker, or dealer concerned. In practice, this policy has caused problems due to the fact that the tax is conclusive in nature such that one cannot claim that the economic resources in the form of money or funds received from stock sales are revenue until any costs and/or expenses which may be incurred are taken into consideration. In addition, in a bearish market even taxpayers who have suffered capital losses must pay this tax. Such losses cannot be compensated for or refunded. However, in a bullish market the policy is found "favorable" as stock sellers are not subject to the maximum marginal tax rate of 30% but a final tax of a mere 0.1% of any capital gains they enjoy.

Discussion focuses on such things as the reasons for the introduction of the final tax, whether this tax meets the principles of justice, problems which arise from this tax and how to apply it to foreign taxpayers in connection with tax treaties.

In addition to the concept of income, particularly the accretion concept of income, four maxims, equality, certainty, convenience and economy, were employed to deal with such issues.

For this purpose, the author reviewed the final tax policy employing a descriptive and analytical method through both desk research and field research to gather the relevant data and information.

From the review, the author has found that the policy has caused injustice to taxpayers. Taking into consideration the ideals as set forth in the accretion concept of income or the S-N-S concept, an increase in economic capacity which forms an income serves as the net earnings which permit deduction from any costs which may be incurred and connected with the processes to gain, collect and maintain such an income. In addition, this increase must be capable of being measured and must not distinguish between the types of its source so that horizontal equity may be applied, equal treatment for the equals. In further addition, the policy employs a flat rate. As a result, small-scale taxpayers bear an equal rate to that born by large-scale taxpayers. Ideally, tax rates should reflect vertical equity In that the more income one enjoys the bigger tax burden he should bear, unequal treatment for the unequal.

Notwithstanding, tax authorities hold the sovereign tax power and have an interest in the supervision and securing tax receipt potential, in particular that from securities taxpayers. Notwithstanding its simplification effect on tax collection, the self-assessment system which has been introduced through the Income Tax Law has brought about technical problems in the reporting of capital gains on stock sales through annual returns.

In order to deal with the problems above, the author recommends revoking the charging of the final tax on stock sales and treating such sales as withholding tax objects instead. Hence, it is expected that tax authorities will not lose tax receipt potential at one time from stock transactions on stock exchanges and that taxpayers' concern with equity will be answered.

xii + 119 pages

Bibliography: 30 books, 11 official documents, several daily general newspapers (from the years 1970 up to and including 2001)"

"Penelitian ini membahas implementasi kebijakan Pajak Pertambahan Nilai Ditanggung Pemerintah atas penyerahan tepung terigu dan impor gandum dengan menggunakan studi kasus pada produsen tepung terigu X. Penelitian ini adalah penelitian kualitatif dengan analisis deskriptif. Pengenaan PPN atas penyerahan tepung terigu dilimpahkan kepada konsumen (forward shifting). Hal ini dikarenakan permintaan pasar tepung terigu yang inelastis. Rational choice yang diterapkan produsen tepung terigu X adalah membebankan Pajak Masukan yang dinilai tidak material pada unsur Harga Pokok Penjualan. Rational choice which applied Producer of Wheat Flour X is to chrage VAT In which is immaterial to COGS. Hal ini dilakukan untuk menekan cost of tax compliance apabila dilakukan restitusi terhadap PPN yang lebih bayar. Tindakan ini tidak melanggar ketentuan perundang-undangan, tetapi menyebabkan dalam Harga Pokok Penjualan tepung terigu masih mengandung unsur PPN. Insentif PPN Ditanggung Pemerintah atas penyerahan tepung terigu dan impor gandum dapat dirasakan seluruh mata rantai jalur produksi dan distribusi tepung terigu. Produsen diuntungkan dari segi cash flow, dan tidak terganggunya produktivitas tepung terigu. Dibandingkan jika pemerintah memberikan subsidi berupa tepung terigu yang diimpor langsung dari luar negeri.

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This research discusses implementation on the policy of the Value Added Tax borned by the government on the delivery of wheat flour and wheat import with case study at the producer of wheat flour X. This research is a qualitative research with descriptive analysis. The Value Added Tax Imposition of the Wheat Flour submission is charged to consumer (forward shifting). This is because the inelasticity of wheat flour market demand. Rational choice which applied Producer of Wheat Flour X is to chrage VAT Input which is immaterial to Cost Of Good Sold (COGS). This is done to limit cost of tax compliance if restitution is done overpay VAT. This action is legal according to constitution law, but caused wheat flour Cost Of Good Sold (COGS) still contain VAT. The VAT borned by the goverment incentive policy has a role in every production and distribution chain. Producer is having advantage from cash flow and indisturbance wheat flour productivity. Compare with if the government give insentive in form of wheat flour imported from other country."