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"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 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."

"Perdagangan internasional semakin berkembang membuat perjanjian perdagangan bebas antar negara semakin banyak. Perjanjian perdagangan bebas berdampak pada peningkatan nilai impor Indonesia aktivitas impor merupakan salah satu objek pajak di Indonesia Pemerintah melakukan kenaikan tarif Pajak Penghasilan atas aktivitas impor. Penelitian ini mengangkat permasalahan dasar pertimbangan pemerintah dalam membuat kebijakan kenaikan tarif PPh 22 impor dan proses formulasinya. Konsep-konsep yang digunakan antara lain konsep kebijakan publik formulasi kebijakan publik kebijakan fiskal kebijakan pajak impor perdagangan internasional tarif dan fungsi pajak. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa fungsi reguleren pajak menjadi dasar pertimbangan utama pemerintah dalam merumuskan kebijakan kenaikan tarif PPh 22 impor. Proses formulasi kebijakan kenaikan tarif PPh 22 impor sesuai dan memenuhi tahap tahap kebijakan publik.

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Growth of international trade makes free trade treaty is also increasing. The free trade treaty effect the increase of Indonesian import rate, which is one of the object of taxation in Indonesia. Government increased the rate of income tax article 22. This research raised the issue of basic considerations of the government in making policy of increase in income tax rate article 22 imports and the process of the formulation. Concepts used are public policy, formulation of public policy, import international trade rate fiscal policy taxation policy and tax function. Qualitative research approach with the types of descriptive research. Research showed that regulerend function of tax became the major consideration in formulating income tax art 22 rates increase policies. The process of policy formulations fullfill stages of public policy."

"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."

"Pada tahun 2016 pemerintah mengeluarkan kebijakan penurunan tarif pajak penghasilan atas pengalihan tanah dan bangunan melalui Peraturan Pemerintah Nomor 34 Tahun 2016. Peraturan ini dikeluarkan dalam rangka mendukung industri properti yang melemah beberapa tahun terakhir, sehingga menyebabkan harga ndash; harga properti melambung tinggi yang salah satu penyebabnya adalah tingginya pajak penghasilan yang harus ditanggung perusahaan dan menyebabkan investor enggan berinvestasi di Indonesia serta masyarakat berpenghasilan rendah semakin tidak mampu membeli properti. Tujuan penelitian ini adalah untuk mengetahui justifikasi dan implikasi kebijakan penurunan tarif pajak penghasilan atas pengalihan tanah dan bangunan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa justifikasi penurunan tarif pajak penghasilan ini adalah untuk kemudahan berusaha, meningkatkan investasi, dan melindungi masyarakat berpenghasilan rendah. Selain itu, implikasi penurunan tarif pajak penghasilan ini bagi penerimaan pajak adalah menurunnya penerimaan pajak dan implikasi bagi perusahaan real estate adalah tidak adanya penurunan harga properti setelah penurunan tarif pajak penghasilan dan penjualan properti juga sampai saat ini juga belum menunjukkan peningkatan.

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In 2016 the government issued a policy to reduce the income tax rate on the transfer of land and buildings through Government Regulation No. 34 of 2016. This regulation was issued in order to support the property industry that weakened in recent years, causing property prices to soar which one of the causes is the high income tax to be borne by companies and causing investors reluctant to invest in Indonesia as well as low income people are increasingly unable to buy property. The purpose of this study is to find out the justification and implication of the policy of decreasing income tax rate on the transfer of land and buildings. This research is a qualitative research with descriptive design.

The results show that the justification of the reduction of income tax rates is for ease of business, increase investment, and protect low income communities. In addition, the implication of this reduction in income tax rates for tax revenues is the decline in tax revenues and the implications for real estate firms is the absence of declining property prices after the decline in income tax rates and property sales has also not shown an increase."

"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 "

"Penelitian ini membahas mengenai evaluasi kebijakan fiskal berupa insentif atau fasilitas bea masuk ditanggung pemerintah atas impor barang dan bahan guna pembuatan dan perbaikan perkeretaapian untuk tahun anggaran 2011. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan. Hasil penelitian menggambarkan implementasi kebijakan mengalami kegagalan akibat adanya kendala yang dihadapi oleh pelaksana kebijakan sehingga menyebabkan realisasi bea masuk ditanggung pemerintah tidak diserap seluruhnya.

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This research contains the evaluation of the policy of customs duties borne by the government on import of goods and materials for train manufacture and repair for fiscal year 2011. This descriptive research uses qualitative approach through field and literature study for data collection techniques. The result describes the policy implementation which was failed because of the obstacles were faced by implementor so that the realization of this policy is not entirely absorbed."

"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 menganalisis dampak kebijakan belanja wajib bidang kesehatan terhadap prevalensi stunting di Indonesia. Teori menyatakan bahwa aturan fiskal pada sisi pengeluaran pemerintah dapat mengarahkan prioritas belanja, menghasilkan outcome lebih baik. Dengan menggunakan data belanja daerah bidang kesehatan dan prevalensi stunting di tingkat kabupaten/kota tahun 2016-2022 serta metode sharp regression discontinuity design, studi ini menemukan hasil bahwa pemerintah kabupaten/kota yang memenuhi ketentuan belanja wajib bidang kesehatan memiliki prevalensi stunting lebih rendah dibandingkan dengan pemerintah kabupaten/kota yang tidak mematuhi ketentuan tersebut.

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This study aims to analyze the impact of mandatory health spending policies on stunting prevalence in Indonesia. Theory suggests that fiscal rules on government spending can guide spending priorities, resulting in better outcomes. Using regional health expenditure data and stunting prevalence at the district/city level from 2016-2022 and the sharp regression discontinuity design method, this study finds that districts/cities meeting the mandatory health spending requirements have lower stunting prevalence compared to those not complying with these requirements."

"Kebijakan Pemberian Insentif Pajak berupa Pengurangan Tarif PPh Pasal 21 bagi Pegawai dari Pemberi Kerja dengan Kriteria Tertentu yang dikeluarkan pada Oktober 2016 tidak mendapatkan respon yang baik dari para pelaku industri TPT dan alas kaki karena tidak memberikan manfaat yang signifikan bagi perusahaan. Penelitian ini bertujuan untuk mengevaluasi kebijakan pemberian insentif pajak berupa pengurangan tarif PPh Pasal 21 bagi Pegawai dari Pemberi Kerja dengan Kriteria Tertentu. Metode penelitian ini adalah kuantitatif dengan teknik pengumpulan data mixed method. Hasil penelitian ini menunjukkan bahwa evaluasi program pemberian insentif pajak berupa pengurangan tarif PPh Pasal 21 belum terpenuhi sesuai dengan teori evaluasi kebijakan William N. Dunn. Tujuan dari kebijakan pemberian insentif pajak yakni untuk meningkatkan daya saing industri nasional dan mendukung program Pemerintah dalam memperluas lapangan pekerjaan tidak tercapai.

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Tax incentive policy in the form of tax rate reduction income tax article 21 for employee from employer with specific criteria enacted issued in October 2016 did not get a good response from the TPT and footwear industries because it did not provide significant benefits for the company.

This study aims to evaluate Tax incentive policy in the form of tax rate reduction income tax article 21 for employee from employer with specific criteria. This research is quantitative with mixed method.

Research result indicate that the evaluation of tax incentive policy in the form of tax rate reduction Income Tax Article 21 has not been accordance with the theory of evaluation policy William N. Dunn. The objectives of the tax incentive policy to improve the competitiveness of national industries and to support goverment programs to expand job opportunities are not achieved."