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"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."

"Abstract. Ownership structure has a direct relationship with company’s capital structure where the cost of capital is the main component in the calculation of economic value added to measure the value of the firm. This research aims to analyze the effect of ownership structure that consists of managerial ownership, public ownership, institutional ownership, and government ownership on economic value added, used as a measurement of the firm value. This research uses an unbalanced panel data of 182 observations data of all listed companies in the period of 2007-2011 that issued dividend regularly every year during the research’s year. The result shows: (1) managerial ownership has no significant effect on economic value added, (2) public ownership has a significant positive effect on economic value added, (3) institutional ownership has a significant positive effect on economic value added, (4) government ownership has no significant effect on economic value added, (5) ownership structure (managerial ownership, public ownership, institutional ownership, government ownership) simultaneously has a significant positive effect on economic value added.Abstrak. Ownership structure memiliki keterkaitan secara langsung dengan struktur modal perusahaan dimana biaya modal merupakan komponen utama dalam penghitungan economic value added guna mengukur nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan yang terdiri dari kepemilikan manajerial, kepemilikan publik, kepemilikan institutional, dan kepemilikan pemerintah terhadap economic value added yang digunakan sebagai sebuah pengukuran nilai perusahaan. Penelitian ini menggunakan unbalanced panel data sejumlah 182 data observasi dari sampel seluruh perusahaan yang listed selama periode 2007-2011 dan menerbitkan dividen secara rutin setiap tahunnya selama tahun penelitian. Hasil penelitian menunjukkan bahwa: (1) kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap periode economic value added, (2) kepemilikan public memiliki pengaruh positif secara signifikan terhadap economic value added, (3) kepemilikan institusional memiliki pengaruh positif secara signifikan terhadap economic value added, (4) kepemilikan pemerintah tidak memiliki pengaruh signifikan terhadap economic value added, (5) struktur kepemilikan (kepemilikan manajerial, kepemilikan publik, kepemilikan institusional, kepemilikan pemerintah) secara simultan memiliki pengaruh positif secara signifikan terhadap economic value added."

"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."

"This research is intended to identify changes of key sectors in CO2 emission over the period of 1990-1995. This research uses input-output method for mapping of the biggest polluting industry. By identifying the highest output multiplier, CO2 emission and change of final demand can be known from each of sectors. The research results show that there is emission reduction in the fifteen key sectors over 1990-1995, but there is no significant change in the five key sectors that are still the highest polluters.

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Penelitian ini dimaksudkan untuk mengidentifikasi perubahan sektor kunci dalam emisi CO2 selama periode 1990-1995. Penelitian ini menggunakan metode input-output untuk pemetaan industri dengan polusi terbesar. Dengan mengidentifikasi pengganda output tertinggi, emisi CO2 dan perubahan permintaan akhir dapat diketahui dari masing-masing sektor. Hasil penelitian menunjukkan bahwa ada pengurangan emisi di lima belas sektor-sektor kunci selama 1990-1995, tetapi tidak ada perubahan yang signifikan dalam lima sektor kunci yang masih sebagai penghasil polusi terbesar."

"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."

"The changes in sectors and linkages in Indonesian economy have been changing thus affecting the structure. This study aims to evaluate the changes in the nation's economic structure by focusing on the development of intra/inter sectors and intra/inter regions linkage using interregional Input-Output (IRIO) model in 1995 and 2000 data. The model analyzes the changes by applying the concept of technical coefficient stability, testing changes on the coefficients, and exploring the basic IRIO model. The study found that there has been a significant decrease of relative relationship between sectors and regions in Indonesian economy albeit of seemingly insignificant. Further, the analysis in intro and inter regions showed that an increase in intra regions relationship has not been significant meanwhile the decrease of inter regions relationship has been significant. The studies also revealed that industry was a high potential sector in national development priorities not only because of its high multiplier but also its role in strengthening and increasing the interactions of intra/inter sectors and intra/inter regions. "

"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."