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"The research aims to analyze the tax incentive policy for the donation given to research and development activities in Indonesia, as stated in Law No. 36 of 2008 on the Income Tax. The research is descriptive and uses qualitative approach. The result of the research shows that the tax incentive policy for the donation given to research and development activities in Indonesia successfully increases the number of donations and therefore support the increase of innovative products of the research and development activities."

"Pemindahan Ibu Kota Negara (IKN) ke Nusantara akan berjalan dengan baik apabila investasi dan perekonomian berkembang di IKN. Salah satu instrumen pendukung yang digunakan adalah pemberian insentif perpajakan yang tertera dalam PP Nomor 12 Tahun 2023 mengenai Pemberian Perizinan Berusaha, Kemudahan Berusaha, dan Fasilitas Penanaman Modal bagi Pelaku Usaha di Ibu Kota Nusantara. Sejumlah insentif diharapkan mampu menarik investor untuk menanamkan modal di IKN, namun, insentif yang digelontorkan dalam jumlah banyak dapat mengikis penerimaan pajak tanpa memberikan dampak besar terhadap manfaat yang diterima oleh pemerintah. Karena itu, diperlukan analisis atas formulasi kebijakan serta penguatan kapasitas administrasi atas insentif PPh di IKN Nusantara untuk memastikan insentif perpajakan dapat dimanfaatkan secara optimal. Pendekatan yang digunakan adalah post-positivist dengan pengumpulan data yang dilakukan secara kualitatif melalui wawancara mendalam dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa formulasi kebijakan insentif PPh di IKN Nusantara telah sejalan dengan serangkaian tahap dalam konsep formulasi kebijakan, namun belum memenuhi komponen administrative capacity dilihat dari belum adanya peraturan turunan hingga aplikasi yang akan digunakan. Sebaiknya, pemerintah menentukan kriteria evaluasi secara jelas dan merinci atas pemberian insentif PPh di IKN agar manfaat dan biaya yang terealisasikan dapat terukur dan sesuai dengan tujuan yang telah dirancang disertai dengan keterlibatan sasaran utama kebijakan dalam proses formulasi kebijakan tersebut serta mempercepat penguatan setiap komponen administrative capacity.

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The relocation of the National Capital to Nusantara will goes well if investment and the economy develops in IKN. One of the supporting instruments used is the provision of tax incentives as stated in PP Number 12 of 2023 concerning the Provision of Business Licensing, Ease of Business and Investment Facilities for Business Actors in the Capital City of Nusantara. A number of incentives are expected to be able to attract investors to invest in IKN, however, incentives disbursed in large quantities can erode tax revenues without having a major impact on the benefits received by the government. Therefore, analysis of policy formulation and strengthening of administrative capacity for income tax incentives in IKN Nusantara is needed to ensure that tax incentives can be utilized optimally. The approach used is post-positivist with data collection carried out qualitatively through in-depth interviews and literature study. The results of this research show that the income tax incentive policy formulation in IKN Nusantara is in line with a series of stages in the policy formulation concept, but has not yet fulfilled the administrative capacity’s components seen from the absence of derivative regulations to the applications that will be used. It would be better if the government determines clear and detailed evaluation criteria for the provision of PPh incentives in IKN so that the benefits and costs realized can be measured and in line with the designed objectives accompanied by the involvement of the main policy targets in the policy formulation process and accelerate the strengthening of each administrative capacity’s component."

"The research aims to evaluate the implementation of industrial area development policy in Karawang Regency, West Java. The research uses qualitative approach with in-depth interview with the related officials. The result of research shows that there has not been an effective communication among institutions, and there is a low availability of resources, i.e. human resources and infrastructures to arrange and implement the industrial area development policy. In addition, the industrial area development has not been the special focus of local government since industrial area developer is merely considered as an area development company instead of an investment partner, necessary to develop the industrial sector. The local government of Karawang Regency needs to improve its bureaucracy structure and bureaucracy culture in order to provide excellent public service and to use information technology advancement to attract investors."

"Abstract. This quantitative research relates tax-incentive policy with investment-climate for foreign-investedcompanies in textile industry by using the method of survey analysis. This research took samples by usingsimple random sampling method. The result shows that the tax-incentive policy is not significantly related toinvestment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors thatinfluence investment-climate, among others, the availability of cheap, professional experts, political stability, thecondition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty,and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on theresearch result, however, market access appears to be the significant factor that generates foreign investors intextile industry in Indonesia."

"This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this crossborder free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ?uniform system? become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud."

"Abstract. The research aims to analyze the income tax application for married women who fulfill their taxrights and obligations by themselves in the context of gender and taxable unit. The data in this qualitativeresearch were collected through literature study and in-depth interview. In addition there is a comparison withMalaysia in terms of tax rights and obligations for married women taxpayers who fulfill their tax rights andobligations by themselves. The result of the research shows that there is limitation on the right of the marriedwomen to fulfill their tax rights and obligations by themselves, i.e. there is a restriction for the fulfillment of thetax rights of a married woman who becomes the head of the family. More over, in practice, the rule concerningthe married women taxpayers who have to fulfill their income tax by themselves still sets problems for both thetaxpayers and tax-officers. Therefore we need a socialization process in order to make known the stipulationsconcerning married women who have to fulfill their tax rights and obligations by themselves."

"Abstract. The research aims to explain the influence of accounting and non-accounting factors in predictingthe bonds level. This research uses quantitative approach and takes samples by using purposive samplingtechnique, that is bonds of manufacture companies listed in Jakarta Stock Exchange (Now is known asIndonesian Stock Exchange, after mergered with Surabaya Stock Exchange) and listed in the level of bondsissued by Pefindo in the period of 2003 to 2008. The result of the research shows that the accounting factorthat affects the prediction of bonds level is growth, while the non-accounting level that does not affect theprediction of bonds level is auditor reputation."

"Abstract. The aim of this research is to analyze the public sector policy management in the management of Citarumriver by using governance paradigm. The research used qualititive approach by using triangular sources techniquesconsisting of: the state, civil society, and private sector. The result shows that the management of drainage basin becomesa public matter involving the three main governance actors. However, the involvement of these three actors entailsthree implications: (1) the addition of core competence principle to the distribution of authority among actors, apartfrom ultra vires and general competence principles; (2) the addition of accessibility and effectiveness criteria in theaffair distribution among the actors, apart from externality, efficiency, and accountability criteria; and (3) the revisionof Government Regulation Number 38 year 2007 particularly on the affair distribution that involves non-state elements(civil society and private sectors) according to governance paradigm. More over there has been a need to revise theregulations related to the management of drainage basin."

"Abstract. The aim of the research is to conduct an initial evaluation on the physical and institutional aspectsof the destination development program of Muaro Jambi temples. The research uses quantitative approach byreferring to the concept of tourism destination quality, of tourism organizational competence, and institutionalcompetence indicator. The result of the research shows that Muaro Jambi temples have not been sustainedby the availability of adequate amenitas amenity and transportation, even though they have great historical,geological, and agricultural attractiveness. Institutionally, the program becomes the responsibility of tourismorganizations in the level of central, provincial, and regency governments with vertical relation mechanismand coordination. However, the condition of tourism-supporting private sectors and the quality of humanresources have become challenges for the government to accomplish the vision of Muaro Jambi temples as aworld’s tourism destination based on historical site and the center of Buddhism culture in Asia. "