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"Abstract.This research papers on the evaluation of tax policy interest loan and dividend of the company listed in the Indonesia Stock Exchange consists of five sections. (1). Introduction that describes the problem of conceptual and factual studies that led to the research problems were raised by writer. (2). Literature review presents several theories and key concepts which are used to obtain a theoretical answers and basic understandings to the problem of research. (3). Research method is operationalization of the steps to answer the research problem, data collection and data analyzing. (4). Research finding and discussion of research finding based on research problem rising. (5). Conclusions and suggestions may be given to related parties.Abstrak. Penelitian ini berisi mengenai evaluasi kebijakan kredit pajak bunga dan dividen dari perusahaan yang tercatat di Bursa Efek Indonesia, yang terdiri dari lima bagian. (1). Pendahuluan yang menjelaskan masalah studi konseptual dan faktual yang mengarah ke masalah penelitian yang diangkat oleh penulis. (2). Tinjauan literatur menyajikan beberapa teori dan konsep-konsep kunci yang digunakan untuk mendapatkan jawaban teoritis dan pemahaman dasar terhadap masalah penelitian.(3). Metode penelitian ini adalah operasionalisasi langkah-langkah untuk menjawab masalah penelitian, pengumpulan data dan menganalisa data. (4). Temuan Penelitian dan pembahasan penelitian temuan berdasarkan masalah penelitian meningkat.(5). Kesimpulan dan saran dapat diberikan kepada pihak terkait."

"Abstract. In their effort to amend the legislation of Value Added Tax (VAT), the government and the House of Representativeshave amended the latest Law Number 8 of 1983 with Law Number 42 of 2009 pertaining to the third amendments of VAT onGoods and Services and Luxury Sales Tax (LST). Substantial changes, occurred in the policy of Input VAT refund for TaxableEnterprise experiencing production failures, is the focus of this research. This study aims to describe the background of theissuance of the Input VAT restitution refund policy for Taxable Enterprise experiencing production failure, and create inventoryof the potential problems that may arise in relation to the issuance of the aforementioned policy. This study uses qualitativeapproach and library and field research as its data collection techniques. The result shows that there are incongruities amongthe Law, the general concept and the legal character of VAT. On the other hand, the regulation is amended to prevent anyabuse on the mechanism of VAT restitution. The problems that may potentially arise from this new regulation are the issuesrelated to the regulation consistency within the basic concept of VAT, and economic disincentives that can be experienced byTaxable Enterprises from certain industries. Therefore, at the macro level, this policy may hamper the growth of investment inIndonesia."

"This article proposes two focuses on the discussion on fiscal decentralization carried out by the government and the important role that taxation in bringing about the process of economic democratization. Taxation is one of the most crucial factors in the strengthening of the role of the government especially the role of tax in budgetary issues. The two issues are strategic for a mutual relationship between the state and its citizen, the state in its legal authority to collect tax from its citizens and on the other hand the citizens to pay taxes as part of its submission to the existing law.

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Abstrak. Penelitian ini mengusulkan dua focus yaitu, diskusi mengenai desentralisasi fiscal yang dilakukan oleh pemerintah dan peran penting perpajakan dalam mewujudkan proses demokratisasi. perpajakan yang dalam mewujudkan proses demokratisasi ekonomi. Pajak merupakan salah satu faktor paling penting dalam penguatan peran pemerintah terutama peran dalam isu-isu anggaran. Terdapat dua isu strategis untuk hubungan timbal balik antara negara dan warganya yaitu, negara dalam kewenangan hukum untuk mengumpulkan pajak dari warganya dan di sisi lain warga untuk membayar pajak sebagai bagian dari penyerahan kepada hukum yang ada."

"Offset mechanism is a policy of the defense industry sector which had been increasing since 1950. Offset implementation has provided some profit-making such as offset obligations in the United States to encourage exports and offset policy in India that had been increasing since 1959 through the use of modern technology facilities by creating the National Aerospace Laboratories (NAL). On the other hand, Indonesia as one of the pioneers in the implementation of defense offsets is still heavily dependent on the procurement of defense equipment from other countries. Therefore, this study aimed to analyze the implementation of defense offsets in Indonesia and the importance of the defense offset policy in Indonesia. Thus, this study is able to contribute to public policy in Indonesian literature. This study used a qualitative approach to conduct a study in the defense industry with the application of defense -related offsets in Indonesia. The results showed that the low competitiveness of the defense industry is due to the low quality of human resources, lack of research and development programs in the field of defense industry and the lack of legal protection in the defense offset policy.

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Abstrak. Mekanisme offset pada sektor industri pertahanan telah meningkat sejak tahun 1950. Implementasinya telah memberikan beberapa keuntungan seperti membuat kewajiban bagi Amerika Serikat untuk mengimbangi peningkatan ekspor produk indsutri pertahanan dan kebijakan offset di India yang meningkat sejak tahun 1959 melalui penggunaan fasilitas teknologi modern dengan menciptakan Aerospace Laboratories Nasional (NAL). Di sisi lain, Indonesia sebagai salah satu pelopor dalam pelaksanaan pertahanan offset masih sangat tergantung pada pengadaan alutsista dari negara lain. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pelaksanaan industri offset di Indonesia dan pentingnya kebijakan pertahanan dalam mengimbangi kebijakan publik di Indonesia. Dengan demikian diharapkan, kajian ini dapat memberikan kontribusi bagikebijakan publik dalam literaturkebijakan pertahanan di Indonesia. Kajian ini menggunakan pendekatan kualitatif dalam menganalisis industri pertahanan dengan aplikasi yang berhubungan dengan offset di Indonesia. Hasil penelitian menunjukkan bahwa rendahnya daya saing industri pertahanan disebabkan karena rendahnya kualitas sumber daya manusia, kurangnya program penelitian dan pengembangan di bidang industri pertahanan dan kurangnya perlindungan hukum dalam pertahanan offset kebijakan."

"Abstract. Together with the implementation of local autonomy, Indonesia implemented the concept of fiscal decentralization,manifested through the local government’s authority to collect tax and retribution. The implementation process of such policy,however, still triggers certain problems, such as people’s perception of tax as burdensome obligation without any right ofcounter-achievement (compensation) for its payment. This research aims to study the paradigm change of local tax, viewedfrom three aspects: (1) the paradigm shift of local tax in Indonesian governance system, (2) new paradigm of local tax, (3) theeffect of local tax paradigm change toward local developments. The approach used is qualitative with data collection techniquesof observation, in-depth interview and literature study. The result shows that the paradigm change of local tax is necessary sincethere is a spectrum of democracy development in society due to the fact that the revenue from local retribution is less than therevenue from local tax. As a consequence, local tax paradigm should be altered i.e. local tax must give counter-achievementfor the related tax sectors. Hence, local tax paradigm change shall increasingly influence the taxpayers to obediently fulfill theirobligation of paying local tax since they may directly enjoy the benefit of their tax."

"The policies regulating yachts used by foreign tourists are Regulation of the Minister of Finance No. 140/PMK.04/2007 concerning Temporary Admission of Goods and President Regulation No. 79/2011. The research aims to analyze the implementation of Temporary Admission of yachts at Benoa Port Bali. The research incorporates a qualitative approach and qualitative data analysis technique. Qualitative data are obtained from unstructured interviews with key informants. Intrinsically, the research finds some vagueness in the policies regarding stipulations on temporary guarantee and responsibility of the guarantor. It is therefore recommended that the policies be reviewed so that the guarantor will not be burdened in case a yacht-owning tourist fails to fulfill his/her responsibility. Contextually, implementation of temporary admission policies must be supported by adequate human resources and technology to enable KPPBC (Customs and Excise Control and Service Office) to give good services and undertake close monitoring on foreign yachts entering Indonesian waters.

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Kebijakan terkait dengan yacht yang dipergunakan oleh wisatawan asing adalah Peraturan Menteri Keuangan No 140/PMK.04/2007 tentang Impor Sementara dan Peraturan Presiden Nomor 79 Tahun 2011. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan impor sementara atas yacht di Pelabuhan Benoa Bali. Pendekatan penelitian ini adalah kualitatif dengan teknik analisis data kualitatif. Data kualitatif diperoleh dari wawancara tidak terstruktur dengan informan kunci. Terkait dengan content kebijakan terdapat ketidakjelasan aturan tentang jaminan sementara dan tanggungjawab penjamin tertulis. Untuk itu diperlukan revisi regulasi dimaksud agar tidak membebani penjamin apabila wisatawan tidak memenuhi kewajiban pabeannya. Dari sisi konteks, implementasi kebijakan impor sementara memerlukan dukungan sumber daya manusia dan teknologi yang memadai agar KPPBC mampu memberikan pelayanan dengan baik sekaligus melakukan pengawasan terhadap yacht wisatawan asing di perairan Indonesia."

"This paper has three objectives: first, to acknowledge the basic right to water as recently recognized by the UN and, consequently, to address the government?s responsibility to provide water services; second, to describe the problems and dilemma in the privatization of water services in Jakarta, the capital city of Indonesia, as a policy choice; third, to reinforce the idea that privatization of public services is beneficial but not a panacea; therefore, the government as the center of public administration needs to reconsider some of their key policies on public services."

"The research aims to analyze the impacts of tax compliance on regional budgeting and public welfare in East Java Province. Using the Partial Least Square (PLS) method, it considers the following variables: tax compliance, regional finance, general grant, special grant, regional expenditures, and Human Development Index (HDI). The results indicate that tax compliance has significant impacts on regional finance. Tax has significant positive impacts on regional expenditures/spending. Conversely, regional spending affects public social welfare in East Java Province. The research concludes that tax compliance gives significant positive impacts on public welfare in East Java Province during the 2004-2009 period. The prevalent policy implies that regional government has to secure regional financial balance to improve public welfare in East Java Province. The regional government is to promote public awareness that tax compliance is crucial to improve tax revenues and public welfare.

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Penelitian ini bertujuan untuk menganalisa pengaruh kepatuhan pajak dan dampaknya pada penganggaran keuangan daerah dan kesejahteraan hidup masyarakat di Provinsi Jawa Timur. Metode yang digunakan dalam penelitian ini adalah ?Partial Least Square? (PLS). Variabel yang digunakan; kepatuhan pajak, keuangan daerah, hibah umum, hibah khusus, pangsa pajak, pengeluaran daerah, dan Indeks Pembangunan Manusia (HDI). Hasil penelitian ini menunjukkan bahwa kepatuhan pajak berpengaruh pada keuangan daerah. Pajak memiliki pengaruh yang signifikan dan positif untuk pengeluaran/belanja daerah. Sebaliknya, belanja daerah berpengaruh bagi kehidupan kesejahteraan sosial di Provinsi Jawa Timur. Kesimpulannya yaitu kepatuhan pajak memberikan pengaruh yang signifikan dan positif pada kesejahteraan masyarakat di Provinsi Jawa Timur Tahun 2004-2009. Implikasi kebijakan mengatakan bahwa pemerintah daerah harus mengalokasikan perimbangan keuangan daerah untuk meningkatkan kesejahteraan masyarakat di provinsi Jawa Timur. Pemerintah daerah harus mempromosikan memberitahukan masyarakat bahwa kepatuhan pajak diperlukan untuk meningkatkan penerimaan pajak dan kesejahteraan masyarakat."

"Abstract. The purpose of Clean Development Mechanism (CDM) is to reduce the emission of greenhouse gas through carbon credit. The mechanism allows projects or business enterprises related to the reduction of carbon emission in developing countries to receive the Certified Emission Reduction (CER). The current research uses the qualitative approach and analyzes policies on Value-Added Taxes (PPN) and the Income Tax (PPh) to determine the ones appropriate for CER transactions in Indonesia. India?s policies of PPN and PPh on CER transactions are used as a benchmark to analyze tax policies on CER transactions in Indonesia. The current research shows that, in regard to PPN taxable objects, CER is the equivalent of a marketable security or collateral. Article 4 Clause (2) Point d in UU PPN Indonesia states that marketable securities are categorized as non-taxable goods; therefore, in accordance with UU PPN, a CER transaction is exempt from PPN. PPh laws and regulations state that the income from CER sales in Indonesia is subject to the income tax. To support the policy on carbon emission reduction, the government can issue a policy in which PPN is not levied on imported machines or equipments used in technology transfer activities, and thus facilitate the growth of CDM projects."

"Abstract. Since Mid 1980s, a number of governments in developing countries initialized an ambitious decentralization policy and other policies to strengthen local governments. Nevertheless, after more or less 25 years of their implementations, the initial enthusiasm decreases. The experience in some countries shows that reform policy can trigger many new political, fiscal, and administration problems.The article shortly describes seven major problems and potential traps lurking in decentralization policy, consisting: policy trap, coordination trap, fiscal trap, debt trap, capturing trap, inequality trap, and capacity trap. The evidence presented in this article has shown that decentralization can be part of a strategy to improve the capability and effectiveness of the state. It encompasses mechanisms that increase openness and transparency, strengthen incentives forparticipation in public affairs, and where appropriate, bring government closer to the people and to the communities it is meant to serve."